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 na"!"C
s3
p}<60O"r$
审计词汇英汉对照 4u+0 )<
u
1=K#5^
A fH$#vRcq
_*MK"
Keem\/
ability to continue as a going concern 持续经营能力 P^tTg
acceptability 可接受性,可接受程度 5DVYHN9c|
acceptable level of detection risk 检查风险的可接受水平 >F s/Wet
acceptance of engagement 接受委托 eTuKu(0
E
accepting the engagement for the first time 首次接受委托 *QV"o{V
access to asset 对资产的接触 2t
Pf
Ig
according to 根据,依据,依照 w)`XM
account balance 账户余额 iaLZ|\`3a
account for 对……进行会计处理,核算;解释 6|~^P!&
accounting 会计,会计学 O1bW, n(
accounting advisory serve 会计咨询服务 AI`k
}sA~
accounting firm 会计师事务所 xiDgQTDz
accounting information 会计信息,会计资料 gn&Zt}@[
accounting period 会计期间 hzRKv6
accounting policies 会计政策 !&9(D^
accounting professional bodies 会计职业组织,会计职业团体 ,Aai-AGG@
accounting records 会计记录
6su~SPh
accounting responsibility 会计责任 Fj]06~u
accounting service 会计服务 qR_>41JU"
accounting standards 会计准则 *3rs+0
Accounting Standards for Business Enterprises 企业会计准则 Gx6%Z$2n
accounting system 会计系统 S0QLM)
accounting treatment 会计处理 &*%x]fQ@
accuracy 准确性,精确性 w jD<"p;P
additional audit procedures 追加审计程序 Fxc_s/^=t
addressee 收件人,收信人 7eAV2.
Administration of State-owned Assets (the~) 国有资产管理局 &N._}ts
administrative laws and regulations 行政法规 RB4 +"QUh
adverse impact 不利影响,负面影响 ;81,1
Ie<~
adverse opinion 反对意见 m|F1_Gg
z
advisory group 咨询组,顾问组 0%dOi
ko
agency fee 代理费,代理费用 `$S&:Q,
aggregate 总计,合计为…… ]%FAJ\
alternation of document and record 变造文件和记录 !ltq@8#_|
alternative audit procedures 替代审计程序,备选审计程序 gXJBb+P
amend 修改,修订 doOuc4
amortisation 摊销 1P*hC<
analytical capacity 分析能力 w.a9}GC
analytical procedures 分析性程序 (+[%^96
annual financial statements 年度会计报表,年度财务报表 .
ump?
M
appendix 附录,附表 zh*D2/r
applicable 适用的 f!`?_
applicable laws and regulations 适用的法规 {
]_j)R
application systems 应用系统 q]I aRho
apply consistently 一贯地执行,一贯地实施 )iQ^HZ
appropriate 适当的,合适的; rpK&OR/
征用,挪用 (u} /(Ux
appropriate authorization 适当的授权 #$x
,PeG
appropriateness of audit evidence 审计证据的适当性 Z$JJ0X
approval 批准,核准 75zU,0"j
assertion (会计报表上的)认定;确认 W>C?a=r~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 jr? /wtw
asset 资产,财产 CV.|~K0O
asset restructuring 资产重组 o_BTo5]
assignment of duties 职责的划分 OyF=G^w
assistant 助理,助理人员 /HpM17
associated company 联属公司,联营公司
}o*A>le
association 联合,结合;协会,社团 gTXpaB<
assumption 假设,假定 $3G^}A"
at a given date 在某一特定时日 q.`<q
attestation 鉴证,公证 wW1VOj=6V"
attestation service 鉴证服务 jDpA>{O[
audit adjustment 审计调整 9hfg/3t('
audit areas 审计领域 i7XY3yhC
audit conclusion 审计结论 CTRUr"
audit effectiveness 审计效果 g"1V]
audit efficiency 审计效率 (.cA'f?h
audit engagement letter 审计业务约定书 H.ksI;,
audit evidence 审计证据 EXCE^
Vw
audit fee 审计费 A-T-4I
audit files 审计档案 JM|HnyI
audit findings 审计中发现的事项 JM,%|
E
audit implementation stage 审计实施阶段 B_Q{B|eEt&
audit mark 审计标识 <VKJ+
audit materiality 审计重要性 ~p?ArZb
audit method 审计方法 z7bJV/f
audit objective 审计目标,审计目的 6r<a
audit of financial statements 会计报表审计,财务报表审计 X$we
\t
audit opinion 审计意见 U
5J
_Y
audit period 被审计期间,被审计年度 .EL3}6"A
audit plan 审计计划 ,bl }@0A
audit planning 编制审计计划,制定审计计划,审计计划 Op ar+|p\
audit planning stage 审计计划阶段 D
OKe.k
audit procedure 审计程序 'NhQBk
audit programme 审计程序表,具体审计计划 wWb>V&3
audit report 审计报告 +9b{Y^^~T
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /=m A
VA
audit report with a qualified opinion 有保留意见的审计报告 @/.#
/
audit report with an adverse opinion 否定意见的审计报告 m6ge
%
audit report with dual dates 双重日期审计报告 |NZi2Bu
audit reporting stage 审计报告阶段 g2|Myz)
audit responsibility 审计责任
:@[\(:
audit results 审计结果 ?l/6DT>e
audit risk 审计风险 ~{/M_
=
audit sampling 审计抽样 wS*r<zj
audit sampling techniques 审计抽样方法,审计抽样技术 ?[Lk]A&"L2
audit strategies 审计策略 CW
&z?B ra
audit summary 审计总结,审计小结 *=!
e,
audit team 审计小组 xR0T
'@q
audit test 审计测试 = UH3.
audit trail 审计轨迹 gM3:J:N
audit work 审计工作 Kd5'2"DI
audit working paper 审计工作底稿 >o?v[:u*
audited financial statement 审计会计报表,已审计财务报表 3}fOb
Auditing Guidelines (the~) 审计规范指南 #uhUZq
auditing standards 审计准则 aZ4EcQ@-$]
audit-oriented working paper (审计)业务类工作底稿 T?pS2I~
authorisation 授权 \sAaVdZJH(
authorisation of transaction 交易的授权 ,IjZQ53q~
availability 可获得性 \FVfV`x
B f,cd
=vGj
balance 余额;差额;平衡 O:wG/et
balance sheet 资产负债表 k."p&
bank 银行 ApCU|*r)
bank account 银行账户,银行户头 '[
{<aEo
bank statement 银行对账单 N; g@lyo
barter transaction 易货交易,以物换物交易 :25LQf^nz
basis of audit 审计依据 JI5o~;}m
basis of preparation (会计报表的)编制基础 .H
S6DOQ
book of account 账目,账簿 AEyvljv
borrowing 借款,贷款,借债 uAn}qrqE9
branch 分支,分支机构,分店 Z10Vx2B
brought forward (账户余额等的)承上年,承上期,承上页 7=CkZ&(?
budget 预算 ODxZO3
building 建筑物;大楼 'k,2*.A
business conditions 业务情况,经营情况 H$h#n~W~
business licence (企业等的)营业执照 7Z< ~{eD,
business relation 业务关系 j,k3]bP
0B`X056|"|