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 VK9E{~0=
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审计词汇英汉对照 0#c-qy
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ability to continue as a going concern 持续经营能力 WKr4S<B8mr
acceptability 可接受性,可接受程度 d*!H&1L
acceptable level of detection risk 检查风险的可接受水平 bil>;&h
acceptance of engagement 接受委托 :A#'8xE/
accepting the engagement for the first time 首次接受委托 5m;pHgkb
access to asset 对资产的接触 qoan<z7
according to 根据,依据,依照 IL Nghtm-
account balance 账户余额 ")boY/ P/w
account for 对……进行会计处理,核算;解释 NgGpLdaC2v
accounting 会计,会计学 kPEU }Kv
accounting advisory serve 会计咨询服务 cLp9|y0r
accounting firm 会计师事务所 *~`oA~-Q
accounting information 会计信息,会计资料 C#&b`
accounting period 会计期间 hAi'|;g
accounting policies 会计政策 HVC|0}
accounting professional bodies 会计职业组织,会计职业团体 %[,^2s
accounting records 会计记录 (1,4egMpR
accounting responsibility 会计责任 7Aw <:
accounting service 会计服务 s5b<KQ.
accounting standards 会计准则 *nM.`7g*[
Accounting Standards for Business Enterprises 企业会计准则 4J[bh
accounting system 会计系统 oOQan
accounting treatment 会计处理 wMH13i3
accuracy 准确性,精确性 X7aj/:fXe
additional audit procedures 追加审计程序 Cn9MboXX
addressee 收件人,收信人 Xp^>SSt:4
Administration of State-owned Assets (the~) 国有资产管理局 ' ]Km%uwL
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 fQU_A
adverse opinion 反对意见 <
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advisory group 咨询组,顾问组 ?!34qh
agency fee 代理费,代理费用 Qe<c@i"
aggregate 总计,合计为…… L'BzefU;04
alternation of document and record 变造文件和记录 gn 9CZ
alternative audit procedures 替代审计程序,备选审计程序 51%<N\>/4
amend 修改,修订 ~fA H6FdZ\
amortisation 摊销 (w '
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analytical capacity 分析能力
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analytical procedures 分析性程序 7_7^&.Hh
annual financial statements 年度会计报表,年度财务报表 v2#qs*sW8
appendix 附录,附表 atFu
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applicable 适用的 X<"#=u(
applicable laws and regulations 适用的法规 :;x#qtv~Iz
application systems 应用系统 K)oN^
apply consistently 一贯地执行,一贯地实施 k.0pPl
appropriate 适当的,合适的; '$OLU[(Y
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appropriate authorization 适当的授权 Ks7kaX
appropriateness of audit evidence 审计证据的适当性 PI")^`
approval 批准,核准 Z Q9's
assertion (会计报表上的)认定;确认 T|nN.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 \=g%W^i
asset 资产,财产 CV,[x[L#{
asset restructuring 资产重组 A7:W0Gg
assignment of duties 职责的划分 |}roR{gc|
assistant 助理,助理人员 v3jx2Z
associated company 联属公司,联营公司 "V_PWEi
association 联合,结合;协会,社团 p&\x*~6u
assumption 假设,假定 YI?y
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at a given date 在某一特定时日 ?9H.JR2s%
attestation 鉴证,公证 4fzM%ku
attestation service 鉴证服务 DU4Prjb'
audit adjustment 审计调整 (3G]-
audit areas 审计领域 -1u N
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audit conclusion 审计结论 Y-,1&$&
audit effectiveness 审计效果 My'6yQL
audit efficiency 审计效率 6{I5 23g
audit engagement letter 审计业务约定书 V/!8q`lYNJ
audit evidence 审计证据 &"svt2
audit fee 审计费 >&9Iy"
audit files 审计档案 @{n2R3)k
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audit findings 审计中发现的事项 mY1$N}8fm
audit implementation stage 审计实施阶段 ]HP
audit mark 审计标识
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audit materiality 审计重要性
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audit method 审计方法 Icf@uQ6
audit objective 审计目标,审计目的 5B(r[Ni
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audit of financial statements 会计报表审计,财务报表审计 =l3*{ ?G
audit opinion 审计意见 W,>;`>
audit period 被审计期间,被审计年度 ^Sr`
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audit plan 审计计划 7"y"%+*/
audit planning 编制审计计划,制定审计计划,审计计划 \*w*Q(&3
audit planning stage 审计计划阶段 8YBsYKC
audit procedure 审计程序 m[u
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audit programme 审计程序表,具体审计计划 {ByT,92
audit report 审计报告 3C8'@-U
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Pz +8u&~p
audit report with a qualified opinion 有保留意见的审计报告 G>{;@u
audit report with an adverse opinion 否定意见的审计报告 ODM<$Yo:d
audit report with dual dates 双重日期审计报告 c>3W1"
audit reporting stage 审计报告阶段 9W7H",wR
audit responsibility 审计责任 b_=k"d
audit results 审计结果 |xaA3UA
audit risk 审计风险 ;comL29l2`
audit sampling 审计抽样 G\IH
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audit sampling techniques 审计抽样方法,审计抽样技术 @*l}2W
audit strategies 审计策略 Nr7MSFiL
audit summary 审计总结,审计小结 Fk
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audit team 审计小组 FUm-Fp
audit test 审计测试 rReZ$U
audit trail 审计轨迹 58MBG&a%
audit work 审计工作 ]0dp^%
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 GYv2^IB:
Auditing Guidelines (the~) 审计规范指南 +Mv0X%(N
auditing standards 审计准则 -]P
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audit-oriented working paper (审计)业务类工作底稿 G0//P
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authorisation 授权 ")(1z@
authorisation of transaction 交易的授权 f5/ba9nI
availability 可获得性 ^ yu^Du
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balance 余额;差额;平衡 fi#o>tVyJ
balance sheet 资产负债表 poHDA=#
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bank 银行 K#";!
bank account 银行账户,银行户头 R{6.O+j`
bank statement 银行对账单 E(
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barter transaction 易货交易,以物换物交易 |g4!Yd
basis of audit 审计依据 >1mCjP
basis of preparation (会计报表的)编制基础 ;Fuxj!gF
book of account 账目,账簿 !Nl"y'B|
borrowing 借款,贷款,借债 k2*^W&Z
branch 分支,分支机构,分店 @eT!v{o
brought forward (账户余额等的)承上年,承上期,承上页 '(u [
budget 预算 /tP"r}l
building 建筑物;大楼 *+qXXCA
business conditions 业务情况,经营情况 O*yc8fUI
business licence (企业等的)营业执照 WFN5&7$ W
business relation 业务关系 ?~S\^4]
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