审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性,可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce iqf+rBL
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审计词汇英汉对照 sQW$P9s
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ability to continue as a going concern 持续经营能力 E&0A W{
acceptability 可接受性,可接受程度 =0xuH>WY}w
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 .UbmU^y|
accepting the engagement for the first time 首次接受委托 +T[3wL~
access to asset 对资产的接触 {
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according to 根据,依据,依照 *|AnL}GJ
account balance 账户余额 @%J?[PG
account for 对……进行会计处理,核算;解释 %z!
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accounting 会计,会计学 9Vk61x6
accounting advisory serve 会计咨询服务 HC
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accounting firm 会计师事务所 }4xxge?r
accounting information 会计信息,会计资料 #V-qS/ q"
accounting period 会计期间 SqY;2:
accounting policies 会计政策 W#'c6Hq2c
accounting professional bodies 会计职业组织,会计职业团体 Y5LESZWo
accounting records 会计记录 P,AS`=z
accounting responsibility 会计责任 G~)jk+Qq
accounting service 会计服务 ><OdHRh@#
accounting standards 会计准则 Y">tfLIL_
Accounting Standards for Business Enterprises 企业会计准则 18w[T=7)
accounting system 会计系统 Tp~yn
accounting treatment 会计处理 9.e?<u*-z
accuracy 准确性,精确性 [$?S9)Xd
additional audit procedures 追加审计程序 S}e*~^1J
addressee 收件人,收信人 S|;a=K&hS
Administration of State-owned Assets (the~) 国有资产管理局 dv4)fG]W;_
administrative laws and regulations 行政法规 xTD6?X'4
adverse impact 不利影响,负面影响 &dvJg
adverse opinion 反对意见 9In&vF7$
advisory group 咨询组,顾问组 6f6_ztTL
agency fee 代理费,代理费用 WlP@Tm5g/
aggregate 总计,合计为…… Ndi'b_Sh\
alternation of document and record 变造文件和记录 3f's>+,#%
alternative audit procedures 替代审计程序,备选审计程序 &{&lCBN
amend 修改,修订 O|,+@qtH
amortisation 摊销 nL^6{I~
analytical capacity 分析能力 |NtT-T)7
analytical procedures 分析性程序 &0f7>.y
annual financial statements 年度会计报表,年度财务报表 w ;H
appendix 附录,附表 mUr@w*kq|p
applicable 适用的 D]y6*Ha
applicable laws and regulations 适用的法规 _KmpC>J+
application systems 应用系统 <)Kjf/x
apply consistently 一贯地执行,一贯地实施 SfJ/(q
appropriate 适当的,合适的; f]T1:N*t
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appropriate authorization 适当的授权 i40r}?-
appropriateness of audit evidence 审计证据的适当性 hv*n";V
approval 批准,核准 DJ}xD&G
assertion (会计报表上的)认定;确认 #2yOqUO\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 pzU">)
asset 资产,财产 IvIBf2D;Q
asset restructuring 资产重组 7u
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assignment of duties 职责的划分 +
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assistant 助理,助理人员 uNXh"?
associated company 联属公司,联营公司 C==tJog[
association 联合,结合;协会,社团 i0
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assumption 假设,假定 [$[t.m
at a given date 在某一特定时日
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attestation 鉴证,公证 w0/W=!_
attestation service 鉴证服务 Qk
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audit adjustment 审计调整 &[*<>
audit areas 审计领域 AaTtYd
audit conclusion 审计结论 .e.vh:Sz
audit effectiveness 审计效果 I4|p;\`fK
audit efficiency 审计效率 }r^MXv ~(
audit engagement letter 审计业务约定书 tY# F8a&
audit evidence 审计证据 m$LZ3=v%8
audit fee 审计费 p6=#LwL'
audit files 审计档案 SVq7qc9K?
audit findings 审计中发现的事项 t1C{
audit implementation stage 审计实施阶段
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audit mark 审计标识 W]Ph:O^5c
audit materiality 审计重要性 DvOg|XUU0
audit method 审计方法 1}ZBj%z4l
audit objective 审计目标,审计目的 w4L\@y3
audit of financial statements 会计报表审计,财务报表审计 Kyl(
audit opinion 审计意见 vMRKs#&8
audit period 被审计期间,被审计年度 kIWQ`)'
audit plan 审计计划 /-|xxy
audit planning 编制审计计划,制定审计计划,审计计划 KMbBow3o*~
audit planning stage 审计计划阶段 Z,iklB-
audit procedure 审计程序 bjT0Fi0-
audit programme 审计程序表,具体审计计划 A5H[g`&
audit report 审计报告 q6_1`E
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 t&r?O dc&m
audit report with a qualified opinion 有保留意见的审计报告 _cGiuxf
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audit report with an adverse opinion 否定意见的审计报告 '!1lK
audit report with dual dates 双重日期审计报告 sL/Lw
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audit reporting stage 审计报告阶段 :cC`wX$
audit responsibility 审计责任 -;~_]t^a
audit results 审计结果 V;:A&
audit risk 审计风险 WLh_b)V|
audit sampling 审计抽样 |g;XC^!%=o
audit sampling techniques 审计抽样方法,审计抽样技术 Yhsb$wu
audit strategies 审计策略 .FMF0r>l
audit summary 审计总结,审计小结 =~EQ3uX
audit team 审计小组 _v$mGZpGY
audit test 审计测试 g:,4Kd|
audit trail 审计轨迹 @~N#)L^
audit work 审计工作 v#/,,)m
audit working paper 审计工作底稿 ?1412Tq5
audited financial statement 审计会计报表,已审计财务报表 3QR-8
Auditing Guidelines (the~) 审计规范指南 5cE[s<=
auditing standards 审计准则 &Y#9~$V=
audit-oriented working paper (审计)业务类工作底稿 [FCNW0NV
authorisation 授权 %
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authorisation of transaction 交易的授权 f
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availability 可获得性 jgMWjM6.
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balance 余额;差额;平衡 (6A{6_p
balance sheet 资产负债表 %vThbP#mR|
bank 银行 K
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bank account 银行账户,银行户头 UNAuF8>K
bank statement 银行对账单 4%6Q+LS']Q
barter transaction 易货交易,以物换物交易 1)Ag|4
basis of audit 审计依据 ^a
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basis of preparation (会计报表的)编制基础 ?<}qx`+%Q
book of account 账目,账簿 b~~}(^Bg
borrowing 借款,贷款,借债 OB^
branch 分支,分支机构,分店 cM"I3
brought forward (账户余额等的)承上年,承上期,承上页 0yZw`|Zh[
budget 预算 i*; V4zh
building 建筑物;大楼 z"H%Y8
business conditions 业务情况,经营情况 k/mY. 2yPv
business licence (企业等的)营业执照 l3MH+o
business relation 业务关系 i)p__Is
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