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 ;@$, "
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审计词汇英汉对照 y#SD-#I-
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ability to continue as a going concern 持续经营能力 qv >(
acceptability 可接受性,可接受程度 3R96;d;
acceptable level of detection risk 检查风险的可接受水平 "MKsSty
acceptance of engagement 接受委托 AZm)$@e)
accepting the engagement for the first time 首次接受委托 :=fHPT
access to asset 对资产的接触 .*..pf|/
according to 根据,依据,依照 CMB$RLf
account balance 账户余额 S| ?--vai_
account for 对……进行会计处理,核算;解释 kT3;%D^
accounting 会计,会计学 4zvU"np
accounting advisory serve 会计咨询服务 6O?S r,
accounting firm 会计师事务所 +(hwe
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accounting information 会计信息,会计资料 8YkH
accounting period 会计期间 T%xL=STJNy
accounting policies 会计政策 UVi/Be#|
accounting professional bodies 会计职业组织,会计职业团体 ;C@^wI
accounting records 会计记录 sJ*U Fm{
accounting responsibility 会计责任 *fyEw\`a
accounting service 会计服务 N1zrfn-VU
accounting standards 会计准则 fpC@3 itI
Accounting Standards for Business Enterprises 企业会计准则 )=y6s^}
accounting system 会计系统 9!<3qx/
accounting treatment 会计处理 `e:RZ
accuracy 准确性,精确性 s~'C'B?
additional audit procedures 追加审计程序 Qpu2RfP
addressee 收件人,收信人 "U~@o4u;
Administration of State-owned Assets (the~) 国有资产管理局 I>\?t4t
administrative laws and regulations 行政法规 Cl){sP=8W
adverse impact 不利影响,负面影响 &^<T/PiR
adverse opinion 反对意见 =Qq^=3@h
advisory group 咨询组,顾问组 J;9QDrl`
agency fee 代理费,代理费用
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aggregate 总计,合计为…… #8HXR3L5=!
alternation of document and record 变造文件和记录 G~j<I/)"
alternative audit procedures 替代审计程序,备选审计程序 V)?g4M3}
amend 修改,修订 ~ZIRCTQ"
amortisation 摊销 Q/SC7R&"t
analytical capacity 分析能力 Ol^EQLO
analytical procedures 分析性程序 L PgI"6cP
annual financial statements 年度会计报表,年度财务报表 YZ+g<HXB
appendix 附录,附表 _A~gqOe
applicable 适用的 yM ~D.D3H
applicable laws and regulations 适用的法规 LU=)\U@Q
application systems 应用系统 / =<ul-K
apply consistently 一贯地执行,一贯地实施 +=xRr?F
appropriate 适当的,合适的; 0X6o
征用,挪用 q.Mck9R7
appropriate authorization 适当的授权 `^Sq>R!;
appropriateness of audit evidence 审计证据的适当性 ph+tk5k
approval 批准,核准 Z-V%lRQ=b
assertion (会计报表上的)认定;确认 ,3[<C)'[
assessed level of control risk 对控制风险的评估,控制风险的评估水平 fXQRsL8
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asset 资产,财产 TniKH(w/
asset restructuring 资产重组 nWsz0v3'9
assignment of duties 职责的划分 )}lV41u
assistant 助理,助理人员 S}I=i>QB
associated company 联属公司,联营公司 (NlEb'~+
association 联合,结合;协会,社团 F'Vl\qPt
assumption 假设,假定 x/^zNO\1
at a given date 在某一特定时日 n#,l
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attestation 鉴证,公证 ''YjeX
attestation service 鉴证服务 )SLs
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audit adjustment 审计调整 2$UR"P
audit areas 审计领域 C
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audit conclusion 审计结论 ':dHYvP/UX
audit effectiveness 审计效果 1W7BN~p14
audit efficiency 审计效率 I(S6DkU
audit engagement letter 审计业务约定书 <5^(l$IBj
audit evidence 审计证据 nJ@hzK.
audit fee 审计费 EF~PM
audit files 审计档案 v%Xe)D
audit findings 审计中发现的事项 k,(_R=
audit implementation stage 审计实施阶段 f ebh1rUX
audit mark 审计标识 tYa*%|!
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audit materiality 审计重要性 T`;M!-)2
audit method 审计方法 aC`
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audit objective 审计目标,审计目的 a"4 6_>
audit of financial statements 会计报表审计,财务报表审计 Jp0.h8i
audit opinion 审计意见 (o\~2e:
audit period 被审计期间,被审计年度 4Fq}*QJ-
audit plan 审计计划 #+\G-
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audit planning 编制审计计划,制定审计计划,审计计划 ,:{+
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audit planning stage 审计计划阶段 </p.OaNe
audit procedure 审计程序 -/?<@*n
audit programme 审计程序表,具体审计计划 ';F][x 5j
audit report 审计报告 bc-)y3gHU
audit report with a disclaimer of opinion 拒绝表示意见审计报告 9\2&6H
audit report with a qualified opinion 有保留意见的审计报告 i|GC 'XD@
audit report with an adverse opinion 否定意见的审计报告 (v}:
audit report with dual dates 双重日期审计报告 tTt
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audit reporting stage 审计报告阶段 j&5Xjl>4
audit responsibility 审计责任 l"8YI sir
audit results 审计结果 mws.)
audit risk 审计风险 e:<>
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audit sampling 审计抽样 vS#]RW&j
audit sampling techniques 审计抽样方法,审计抽样技术 qiN'Tuw9
audit strategies 审计策略 D$;/
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audit summary 审计总结,审计小结 i/z7a%$
audit team 审计小组 8E{>czF"
audit test 审计测试 470Pig>I8
audit trail 审计轨迹 Y}Uw7\e
audit work 审计工作 l<?wB|1'
audit working paper 审计工作底稿 Po3W+;@
audited financial statement 审计会计报表,已审计财务报表 r MlNp?{_
Auditing Guidelines (the~) 审计规范指南 TH &B9
auditing standards 审计准则 %|>i2
audit-oriented working paper (审计)业务类工作底稿 L8Q!6oO=<
authorisation 授权 'iK0Wr
authorisation of transaction 交易的授权 Viw3 /K
availability 可获得性 >rubMGb
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balance 余额;差额;平衡 `<q5RuU
balance sheet 资产负债表 %s>E@[s
bank 银行 \\JXY*DA:+
bank account 银行账户,银行户头 |~Iw
bank statement 银行对账单 DP_ \%(A
barter transaction 易货交易,以物换物交易 [qB=OxH?
basis of audit 审计依据 \ :.p8`
basis of preparation (会计报表的)编制基础 om6R/K
book of account 账目,账簿 e<K=Q$U.
borrowing 借款,贷款,借债 HFOp4
branch 分支,分支机构,分店 )SuJK.IF
brought forward (账户余额等的)承上年,承上期,承上页 g,nE iL
budget 预算 [@;Z
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building 建筑物;大楼 m`~ Qr~
business conditions 业务情况,经营情况 vNIQc "\-
business licence (企业等的)营业执照 H'2 =yhtVh
business relation 业务关系 "5Mo%cUp
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