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 R51!j>[fqM
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审计词汇英汉对照 meD (ja
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ability to continue as a going concern 持续经营能力 OIT;fKl9
acceptability 可接受性,可接受程度 sYI':UQe
acceptable level of detection risk 检查风险的可接受水平 [LDzR7vnf
acceptance of engagement 接受委托 tP{$}cEY
accepting the engagement for the first time 首次接受委托 gQDK?aQX
access to asset 对资产的接触 W
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according to 根据,依据,依照 k|C8sSH
account balance 账户余额 6x{IY
account for 对……进行会计处理,核算;解释 a$O]'}]`
accounting 会计,会计学 Z!eq /
accounting advisory serve 会计咨询服务 %"^XxVJ*
accounting firm 会计师事务所 ~l6Y
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accounting information 会计信息,会计资料 _?c.3+;s
accounting period 会计期间 xB+H7Ya
accounting policies 会计政策 c3t8yifQ
accounting professional bodies 会计职业组织,会计职业团体 _If?&KJ r
accounting records 会计记录 `{_PSzM
accounting responsibility 会计责任 O3:
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accounting service 会计服务 I!O S&8:u
accounting standards 会计准则 !l^AKn|
Accounting Standards for Business Enterprises 企业会计准则 lM"7 Z
accounting system 会计系统 gXJ^o;R>M
accounting treatment 会计处理 WfNMyI
accuracy 准确性,精确性 jsQ$.)nO
additional audit procedures 追加审计程序 +}/!yQtH
addressee 收件人,收信人 db~ :5#*
Administration of State-owned Assets (the~) 国有资产管理局 d]`,}vi#E9
administrative laws and regulations 行政法规 b\S}
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adverse impact 不利影响,负面影响 GA}^Rh`T-
adverse opinion 反对意见 VC7F#a*V
advisory group 咨询组,顾问组 J@iN':l-
agency fee 代理费,代理费用 #Q
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aggregate 总计,合计为…… 1D6O=j\
alternation of document and record 变造文件和记录 IBh~(6
alternative audit procedures 替代审计程序,备选审计程序 < z)G& h@
amend 修改,修订 ?!oa15
amortisation 摊销 $SR]7GZ
analytical capacity 分析能力 p]eD@3Wz
analytical procedures 分析性程序 Am
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annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 X+8p2xSO|
applicable 适用的 3fTI&2:
applicable laws and regulations 适用的法规 E
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application systems 应用系统 .YF-t
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apply consistently 一贯地执行,一贯地实施 ,[L$
appropriate 适当的,合适的; T%/w^27E
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appropriate authorization 适当的授权 Am4(WXVQ
appropriateness of audit evidence 审计证据的适当性 Z+(V \
approval 批准,核准 x~eEaD5m%J
assertion (会计报表上的)认定;确认 EZBzQ""
assessed level of control risk 对控制风险的评估,控制风险的评估水平 YYW70k:
asset 资产,财产 *rT(dp!Y
asset restructuring 资产重组 BH a>2N
assignment of duties 职责的划分 yw!`1#3.
assistant 助理,助理人员 2s%M,Nb
associated company 联属公司,联营公司 He3zV\X[Z
association 联合,结合;协会,社团 pSFWNWQ'B
assumption 假设,假定 9YhsJ~"Q
at a given date 在某一特定时日 ?F{xDfqw
attestation 鉴证,公证 ,O$C9pH9
attestation service 鉴证服务 /|AuI qW
audit adjustment 审计调整 >~~\==".
audit areas 审计领域 3~rc=e
audit conclusion 审计结论 1A-EP@#
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audit effectiveness 审计效果 12dW:#[
audit efficiency 审计效率 )A=g#
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audit engagement letter 审计业务约定书 +9CUnRv
audit evidence 审计证据 @un
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audit fee 审计费 &Sa~Wtm|*
audit files 审计档案 G[j79o
audit findings 审计中发现的事项 BxYA[#fd}
audit implementation stage 审计实施阶段 ZQA
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audit mark 审计标识 )W|jt/
audit materiality 审计重要性 : PkZ(WZ9
audit method 审计方法 >/bK?yT<
audit objective 审计目标,审计目的 !H\GHA'DO]
audit of financial statements 会计报表审计,财务报表审计 HH@xnd
audit opinion 审计意见
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audit period 被审计期间,被审计年度 :j4
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audit plan 审计计划 "\?G
audit planning 编制审计计划,制定审计计划,审计计划 *wcoDQ b;
audit planning stage 审计计划阶段 W[<":NX2
audit procedure 审计程序 ! -@!u
audit programme 审计程序表,具体审计计划 pUG fm
audit report 审计报告 w[YbL
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ',Pk>f]AB-
audit report with a qualified opinion 有保留意见的审计报告 a@ }r[0O
audit report with an adverse opinion 否定意见的审计报告 REBDr;tv
audit report with dual dates 双重日期审计报告 j],.`Y
audit reporting stage 审计报告阶段 +Q0-jS#d
audit responsibility 审计责任 [d>yo_iB
audit results 审计结果 DNBpIC5&6
audit risk 审计风险 I]1Hi?A2
audit sampling 审计抽样 T?{9Z
audit sampling techniques 审计抽样方法,审计抽样技术 y
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audit strategies 审计策略 9Ib(x0_
audit summary 审计总结,审计小结
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audit team 审计小组 -wMW@:M_
audit test 审计测试 Cbs4`D,
audit trail 审计轨迹 X.9MOdG70
audit work 审计工作 '$-,;vnP0
audit working paper 审计工作底稿 }/3pC a
audited financial statement 审计会计报表,已审计财务报表 )^f
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Auditing Guidelines (the~) 审计规范指南 N==_'`O1Q0
auditing standards 审计准则 G$uOk?R#5c
audit-oriented working paper (审计)业务类工作底稿 UVUO}B@[S
authorisation 授权 chzR4"WZFt
authorisation of transaction 交易的授权 Vp"Ug,1
availability 可获得性 LlY*r+Cgl1
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balance 余额;差额;平衡 9$@ g;?}Ps
balance sheet 资产负债表 Ab<Ok\e5
bank 银行 \&)W#8V
bank account 银行账户,银行户头 `h5eej&s(
bank statement 银行对账单 |ZlT>u
barter transaction 易货交易,以物换物交易 \[I .
basis of audit 审计依据 NVWeJ+w
basis of preparation (会计报表的)编制基础 \+Ln~\Sv
book of account 账目,账簿 >=:T
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borrowing 借款,贷款,借债 fYM6wYJ
branch 分支,分支机构,分店 810<1NP
brought forward (账户余额等的)承上年,承上期,承上页 E?4@C"Na
budget 预算 13_~)V
building 建筑物;大楼 B00wcYM<1r
business conditions 业务情况,经营情况 _D,f4.R
business licence (企业等的)营业执照 ^J~A+CEf"W
business relation 业务关系 _Ge^
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