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 qy|bOl
fAJyD`]Z
审计词汇英汉对照 O_;BZzT
6Rfv3
A 2 `AdNt,
1]If<
<
/<-PW9X?
ability to continue as a going concern 持续经营能力 w>2lG3H<
acceptability 可接受性,可接受程度
J#`7!
acceptable level of detection risk 检查风险的可接受水平 _ &, A
acceptance of engagement 接受委托 M@TG7M7Os
accepting the engagement for the first time 首次接受委托 nWsRauY
access to asset 对资产的接触 A"S"La%"
according to 根据,依据,依照
]\yB,
account balance 账户余额 HwFg;r
account for 对……进行会计处理,核算;解释 N[
=I
accounting 会计,会计学 ;"&?Okz
accounting advisory serve 会计咨询服务 + nR("Il
accounting firm 会计师事务所 a[hF2/*
accounting information 会计信息,会计资料 >Cr"q*
accounting period 会计期间 .
Z&5TK4I
accounting policies 会计政策 Y@ v][Q
accounting professional bodies 会计职业组织,会计职业团体 &m--}
accounting records 会计记录 zh) &6'S\
accounting responsibility 会计责任 |&@q$d
accounting service 会计服务 "\*)KH`C
accounting standards 会计准则 |va@&;#wf
Accounting Standards for Business Enterprises 企业会计准则 !5d n7Wuj
accounting system 会计系统 "1s ]74
accounting treatment 会计处理 ZJ{DW4#t
accuracy 准确性,精确性 '`upSJ;e
additional audit procedures 追加审计程序 vGyQ306
addressee 收件人,收信人 .!~ysy
Administration of State-owned Assets (the~) 国有资产管理局 ,P<I<QYu
administrative laws and regulations 行政法规 r)S:=Is5
adverse impact 不利影响,负面影响 c&T5C,]
adverse opinion 反对意见 (m1m}* @
advisory group 咨询组,顾问组 q-t%spkl
agency fee 代理费,代理费用 @zS/J,:v}
aggregate 总计,合计为…… Q3>qT84
alternation of document and record 变造文件和记录 k
Fl*Im
alternative audit procedures 替代审计程序,备选审计程序 6Y [&1c8
amend 修改,修订 aKMX-?%t4
amortisation 摊销 HZ<#H3_ix
analytical capacity 分析能力 9]3l'
analytical procedures 分析性程序 ^(&2
annual financial statements 年度会计报表,年度财务报表 *?Eu{J){7%
appendix 附录,附表 cPIyD?c
applicable 适用的 w8D8\`i!"
applicable laws and regulations 适用的法规 eQQVfEvS
application systems 应用系统 Jha*BaD~N
apply consistently 一贯地执行,一贯地实施 O#igH
appropriate 适当的,合适的; ,;6%s>Cvd(
征用,挪用 q"Bd-?9
appropriate authorization 适当的授权
!& c%!
*
appropriateness of audit evidence 审计证据的适当性 hak#Iz0[C
approval 批准,核准 |g7)A?2J~
assertion (会计报表上的)认定;确认 =O8 YU)#
assessed level of control risk 对控制风险的评估,控制风险的评估水平 IO#)r[JZ
asset 资产,财产 RCqL~7C+ k
asset restructuring 资产重组 rKPsv*w
assignment of duties 职责的划分 ' q9Ejig
assistant 助理,助理人员 r;f
\^hVy
associated company 联属公司,联营公司 [
2@Lc3<
association 联合,结合;协会,社团 Jur$O,u40l
assumption 假设,假定 6AD&%v
at a given date 在某一特定时日 p,WBF
attestation 鉴证,公证 h%:wIkZ/
attestation service 鉴证服务 &[\zs&[@y
audit adjustment 审计调整 )FB<gCh7X
audit areas 审计领域 *RkvM?o@jC
audit conclusion 审计结论 /_fZ
2$/
audit effectiveness 审计效果 fo}@B&=4
audit efficiency 审计效率 tc;$7F ;
audit engagement letter 审计业务约定书 Ql7opl,
audit evidence 审计证据 ,,XHw;{
audit fee 审计费 >VjtKSN
audit files 审计档案 \^
F6)COy
audit findings 审计中发现的事项 ZbH6$2r
audit implementation stage 审计实施阶段 3I?y
RE
audit mark 审计标识 s5 Fn("h]n
audit materiality 审计重要性 ICo Z<;p
audit method 审计方法 tSDp>0yZ3
audit objective 审计目标,审计目的 -'W:P'BG
audit of financial statements 会计报表审计,财务报表审计 j@JY-^~K5
audit opinion 审计意见 ~R|fdD/%
audit period 被审计期间,被审计年度 yyR@kOGga
audit plan 审计计划 @Ng q+uXm
audit planning 编制审计计划,制定审计计划,审计计划 xT9+l1_
audit planning stage 审计计划阶段 C~iFFh6:
audit procedure 审计程序 x2i`$iNhmP
audit programme 审计程序表,具体审计计划 k!@/|]3z
audit report 审计报告 a(o[ bH.|;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /?j^Qu
audit report with a qualified opinion 有保留意见的审计报告 >fR#U"KPAB
audit report with an adverse opinion 否定意见的审计报告 Z?",+|4
audit report with dual dates 双重日期审计报告 43J8PMY
audit reporting stage 审计报告阶段 )fZ5.W8UE]
audit responsibility 审计责任 RDG,f/L2
audit results 审计结果 D/{ Spw@
audit risk 审计风险
1 _W5@)
audit sampling 审计抽样 MD:kfPQ
audit sampling techniques 审计抽样方法,审计抽样技术 ]
)x z
audit strategies 审计策略 _Q;M$.[zyR
audit summary 审计总结,审计小结 E{9{%J
audit team 审计小组
qf]OSd
audit test 审计测试 [TV"mA
audit trail 审计轨迹 EVmE{XlD;
audit work 审计工作 Df/f&;`
audit working paper 审计工作底稿 Z42v@?R.!W
audited financial statement 审计会计报表,已审计财务报表 ]*;+ U6/?
Auditing Guidelines (the~) 审计规范指南 ZsPBs4<p
auditing standards 审计准则 &sA6o"h~
audit-oriented working paper (审计)业务类工作底稿 @p2dXJeR<
authorisation 授权 ;v+CQx
authorisation of transaction 交易的授权 eEe8T=mD
availability 可获得性 El&pux2
B zT+yZA.L
balance 余额;差额;平衡 ")M.p_b[Z=
balance sheet 资产负债表 qXW2a'~
bank 银行 TAJ 9Y<
bank account 银行账户,银行户头 I0jEhg%JZ
bank statement 银行对账单 XKU=VOY
barter transaction 易货交易,以物换物交易 <F.Ol/'h
basis of audit 审计依据 Sdt2D
basis of preparation (会计报表的)编制基础 s9:2aLZ{
book of account 账目,账簿 VZlvmN
borrowing 借款,贷款,借债 :* /``
branch 分支,分支机构,分店
3x9C]
brought forward (账户余额等的)承上年,承上期,承上页 C X'E+
budget 预算 #XY]@V\
building 建筑物;大楼 o_*|`E
business conditions 业务情况,经营情况 ~O
6~',KD
business licence (企业等的)营业执照 gZ!(&u
business relation 业务关系 zB]T5]
Tx_(^K