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 =k2"1f~e
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审计词汇英汉对照 %(~8
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ability to continue as a going concern 持续经营能力 +IM6 GeH
acceptability 可接受性,可接受程度 $ItPUYi";
acceptable level of detection risk 检查风险的可接受水平 GE#LcCa
acceptance of engagement 接受委托 l)qGG$7$
accepting the engagement for the first time 首次接受委托 &Ui&2EW
access to asset 对资产的接触 \l?.VE D
according to 根据,依据,依照 v]m#+E
account balance 账户余额 S %(R9N|
account for 对……进行会计处理,核算;解释 Dl_SEf6b
accounting 会计,会计学 9|2LuHQu+
accounting advisory serve 会计咨询服务 8Og)(BC
accounting firm 会计师事务所 ZowPga
accounting information 会计信息,会计资料 O;RNmiVoq
accounting period 会计期间 hJGWa%`
accounting policies 会计政策 % ^&D,
accounting professional bodies 会计职业组织,会计职业团体 6'JP%~QlS
accounting records 会计记录 $F~hL?"?
accounting responsibility 会计责任 l]mn
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accounting service 会计服务 qR8 BS4q_p
accounting standards 会计准则 7.(v
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Accounting Standards for Business Enterprises 企业会计准则 DZ&AwF
accounting system 会计系统 23gJD8i8
accounting treatment 会计处理 G9jlpf5>
accuracy 准确性,精确性 #mbl4a
additional audit procedures 追加审计程序 kA(q-Re$B*
addressee 收件人,收信人 BX
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Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 ` L?9-)m<f
adverse impact 不利影响,负面影响 .E0*lem'hE
adverse opinion 反对意见 Ujss?::`G
advisory group 咨询组,顾问组 }NETiJ"6
agency fee 代理费,代理费用 l|K`'YS!<{
aggregate 总计,合计为…… eE[/#5tK
alternation of document and record 变造文件和记录 gfAVxMg
alternative audit procedures 替代审计程序,备选审计程序 M^~
amend 修改,修订 T(6B,
amortisation 摊销 k<\]={|=
analytical capacity 分析能力 s`"ALn8m
analytical procedures 分析性程序 |cq%eN
annual financial statements 年度会计报表,年度财务报表 1@A*Jj[R%
appendix 附录,附表 ~*uxKEH
applicable 适用的 kC2_&L
applicable laws and regulations 适用的法规 Ow7I`#P
application systems 应用系统 c}g:vh
apply consistently 一贯地执行,一贯地实施 d
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appropriate 适当的,合适的; 5zsXqBG
征用,挪用 g@7j<UY
appropriate authorization 适当的授权 N0G-/
appropriateness of audit evidence 审计证据的适当性 2\=cv
approval 批准,核准 }V
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assertion (会计报表上的)认定;确认 4C_-MJI
assessed level of control risk 对控制风险的评估,控制风险的评估水平 hy|X(m
asset 资产,财产 2F#R;B#2
asset restructuring 资产重组 r.;(Kx/M
assignment of duties 职责的划分 IWcYa.=tZ
assistant 助理,助理人员 Rd.[8#7VE
associated company 联属公司,联营公司 nW
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association 联合,结合;协会,社团 wuTCdBu6hU
assumption 假设,假定 CmPix]YMQ
at a given date 在某一特定时日 ()+;KF8
attestation 鉴证,公证 R0*+GIRA(
attestation service 鉴证服务 |d1%N'Ll
audit adjustment 审计调整 VClw!bm
audit areas 审计领域 GQ8r5V4:
audit conclusion 审计结论 84*Fal~Som
audit effectiveness 审计效果 0IEFCDeCO
audit efficiency 审计效率 Zm@
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audit engagement letter 审计业务约定书 c/57_fOK
audit evidence 审计证据 =7`0hS<@F
audit fee 审计费 K*Tvo`
audit files 审计档案 4r [Tpb
audit findings 审计中发现的事项 <XxFR
audit implementation stage 审计实施阶段
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audit mark 审计标识 ')w*c
audit materiality 审计重要性 -j_J1P0,
audit method 审计方法 \HOOWaapN
audit objective 审计目标,审计目的 3f:I<S7
audit of financial statements 会计报表审计,财务报表审计 Xsc5@O!
audit opinion 审计意见 :22IY>p
audit period 被审计期间,被审计年度 eMvb*X6
audit plan 审计计划 @.X}S"yr
audit planning 编制审计计划,制定审计计划,审计计划 (UV+/[,
audit planning stage 审计计划阶段 3rZ" T
audit procedure 审计程序 1XO*yZF
audit programme 审计程序表,具体审计计划 %?EOD=e=
audit report 审计报告 g~@0p7]Y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 xW,(d5RtZ
audit report with a qualified opinion 有保留意见的审计报告 )Oz( <vxw
audit report with an adverse opinion 否定意见的审计报告 FBcF
audit report with dual dates 双重日期审计报告 SJ-g2aAT
audit reporting stage 审计报告阶段 Al`[Iu&
audit responsibility 审计责任 sy`:wp
audit results 审计结果 2eu`X2IBcT
audit risk 审计风险 z~xN]=
audit sampling 审计抽样 Rh%/xG#k
audit sampling techniques 审计抽样方法,审计抽样技术 V|.aud=7z
audit strategies 审计策略 szwXr
audit summary 审计总结,审计小结 DwZt.*
audit team 审计小组 WU1o4&OF
audit test 审计测试 v[6 BESu
audit trail 审计轨迹 |pp @
audit work 审计工作 zHB{I(q
audit working paper 审计工作底稿 Co19^g*
audited financial statement 审计会计报表,已审计财务报表 9hT^Y,c0
Auditing Guidelines (the~) 审计规范指南 Hk\+;'PrN
auditing standards 审计准则 .VmI4V?}h
audit-oriented working paper (审计)业务类工作底稿 *ma/_rjK
authorisation 授权 9VN
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authorisation of transaction 交易的授权 fT8Id\6js
availability 可获得性 asW1GZO
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balance 余额;差额;平衡 r[Q$w>
balance sheet 资产负债表 fwAN9zs
bank 银行 >UJ&noUD#:
bank account 银行账户,银行户头 #Y}Hh7.<
bank statement 银行对账单 [NvEXTd
barter transaction 易货交易,以物换物交易 VJCh5t*
basis of audit 审计依据 0mj=\ j
basis of preparation (会计报表的)编制基础 gqD`1/
book of account 账目,账簿 J5Fg]O*
borrowing 借款,贷款,借债 q 'hV 'U
branch 分支,分支机构,分店 _|TE )h
brought forward (账户余额等的)承上年,承上期,承上页 G-3.-
budget 预算 %T6#c7U_
building 建筑物;大楼 \MtiLaI"
business conditions 业务情况,经营情况 &F'v_9
business licence (企业等的)营业执照 OqBw&zm
business relation 业务关系 @?Y^=0
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