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 'CkN
|Vq&IfP
审计词汇英汉对照 <Z6tRf;B
jh|4Y(
A nL[zXl
7=gv4arRwt
K0bh;I
ability to continue as a going concern 持续经营能力 7vf?#^RlV
acceptability 可接受性,可接受程度 (b}}'
acceptable level of detection risk 检查风险的可接受水平 $*Z Zh
acceptance of engagement 接受委托 *[MK
{m
accepting the engagement for the first time 首次接受委托 /Wqx@#
access to asset 对资产的接触 qp6*v&
according to 根据,依据,依照 Bt\z0*t=s
account balance 账户余额 =e>#oPH
account for 对……进行会计处理,核算;解释 "BAH=ul5E
accounting 会计,会计学 ".=LzjE<gv
accounting advisory serve 会计咨询服务 9^5D28y
accounting firm 会计师事务所 /e0cx:.w
accounting information 会计信息,会计资料 >.]'N:5
accounting period 会计期间 AvNU\$B4aG
accounting policies 会计政策 ,& ^vc_}
accounting professional bodies 会计职业组织,会计职业团体 (3;dtp>Xx
accounting records 会计记录 5cza0CriJ
accounting responsibility 会计责任 aYyUe>
accounting service 会计服务 '\iWp?`$
accounting standards 会计准则 d*A(L5;@
Accounting Standards for Business Enterprises 企业会计准则 ~^GY(J'
accounting system 会计系统 't5 I%F
accounting treatment 会计处理 k'd(H5A
accuracy 准确性,精确性 x`#
|8
additional audit procedures 追加审计程序 s.)nS$
addressee 收件人,收信人 jW G=k#WN
Administration of State-owned Assets (the~) 国有资产管理局 g[,1$39Z|@
administrative laws and regulations 行政法规 H%*
<t}
adverse impact 不利影响,负面影响 22<T.c
adverse opinion 反对意见 K[XFJ 9
advisory group 咨询组,顾问组 |=Mn~`9p
agency fee 代理费,代理费用 Q.8)_w
aggregate 总计,合计为…… j
r9/
alternation of document and record 变造文件和记录 X@[)jWs
alternative audit procedures 替代审计程序,备选审计程序 rkW2_UTZE
amend 修改,修订 qPc"A!-i
amortisation 摊销 4&+;n[ D
analytical capacity 分析能力 [AZN a
analytical procedures 分析性程序 Mw
lhL?
annual financial statements 年度会计报表,年度财务报表 8>}^W
appendix 附录,附表 0uf'6<f R
applicable 适用的 gDmwJr
applicable laws and regulations 适用的法规 G\?q{
application systems 应用系统 bLfbzkNV\1
apply consistently 一贯地执行,一贯地实施 &$vW
appropriate 适当的,合适的; KvM}g2"
征用,挪用 $:YJ<HvG<
appropriate authorization 适当的授权 \(C_t1
appropriateness of audit evidence 审计证据的适当性 $1CAfSgKw
approval 批准,核准 t1)~J
assertion (会计报表上的)认定;确认 JERWz~n}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 :PrQ]ss@C5
asset 资产,财产 |Q'l&Gt6
asset restructuring 资产重组 4}~zVT0'~
assignment of duties 职责的划分 l1|z;
$_z
assistant 助理,助理人员 r] +V:l3
associated company 联属公司,联营公司 )7e[o8O_6
association 联合,结合;协会,社团 DJ
tKLG0
assumption 假设,假定 }
a(x
L'F
at a given date 在某一特定时日 ZjE!?
'(ef
attestation 鉴证,公证 -1Luyuy/`
attestation service 鉴证服务 0ang^v;q
audit adjustment 审计调整 E! i:h62
audit areas 审计领域 [>'P
audit conclusion 审计结论 OOEmXb]8
audit effectiveness 审计效果 n%Vt r
audit efficiency 审计效率 2EeWcTBU}.
audit engagement letter 审计业务约定书 :>Gm&w
(n
audit evidence 审计证据 axl!zu*
audit fee 审计费 H-Uy~Ry*T
audit files 审计档案 !,*#e
audit findings 审计中发现的事项 ~$0Qvyb>
audit implementation stage 审计实施阶段 ys5b34JN
audit mark 审计标识 K#=)]qIk
audit materiality 审计重要性 QOECpk-
audit method 审计方法 :eK;:pN
audit objective 审计目标,审计目的 ):.
+u=
audit of financial statements 会计报表审计,财务报表审计 }ST9&
wi~
audit opinion 审计意见 (9N75uCa
audit period 被审计期间,被审计年度 H4HWr6
audit plan 审计计划 "RG.27
audit planning 编制审计计划,制定审计计划,审计计划 a*}ZT,V
audit planning stage 审计计划阶段 CW(]6s
u{
audit procedure 审计程序 zS*X9|p
audit programme 审计程序表,具体审计计划 bF88F_
audit report 审计报告 '"
H'#%RU
audit report with a disclaimer of opinion 拒绝表示意见审计报告 e
CYg
i7?
audit report with a qualified opinion 有保留意见的审计报告 9w
-t9X>X
audit report with an adverse opinion 否定意见的审计报告 lE+v@Kb:
audit report with dual dates 双重日期审计报告 "YlN_U
audit reporting stage 审计报告阶段 1;p'2-x
audit responsibility 审计责任 4c2*)x$@
audit results 审计结果 .[1"Med J
audit risk 审计风险 ~M 6^%
audit sampling 审计抽样 &Bbs\
;
audit sampling techniques 审计抽样方法,审计抽样技术 -WIT0F4o;
audit strategies 审计策略 UW+|1Bj_:
audit summary 审计总结,审计小结 T jO}P\p
audit team 审计小组 fiSc\C ~
audit test 审计测试 A f@IsCOJ
audit trail 审计轨迹 3S-n sMs.
audit work 审计工作 ~n#rATbxf
audit working paper 审计工作底稿 u4L&8@
audited financial statement 审计会计报表,已审计财务报表 #msXAy$N3r
Auditing Guidelines (the~) 审计规范指南 uj$b/I>.'
auditing standards 审计准则 t)74(
audit-oriented working paper (审计)业务类工作底稿 -Cxk#-sb#
authorisation 授权 7FMg6z8~
authorisation of transaction 交易的授权 [X.sCl|
availability 可获得性 mnM#NT5]
B ^tIi;7k
balance 余额;差额;平衡 v\#69J5.>)
balance sheet 资产负债表 d18%zY>
bank 银行 Nhv~f0
bank account 银行账户,银行户头 U}7a;4?
bank statement 银行对账单 vLW&/YJ6
barter transaction 易货交易,以物换物交易 B*A{@)_
basis of audit 审计依据 _r8.I9|
basis of preparation (会计报表的)编制基础 IZczHHEL`b
book of account 账目,账簿 *5iNw_&
borrowing 借款,贷款,借债 'vT
XR_D
branch 分支,分支机构,分店 RYDV60*O6
brought forward (账户余额等的)承上年,承上期,承上页 Wyf+xr'Ky
budget 预算 i~}[/^
building 建筑物;大楼 -Cwx %
business conditions 业务情况,经营情况 }E+}\&
business licence (企业等的)营业执照 /#M|)V*wn
business relation 业务关系 xtyzy@)QL
c *(]pM