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 o%yfR.M6$
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审计词汇英汉对照 #7Fdmnu`
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ability to continue as a going concern 持续经营能力 Ko|m<;LX
acceptability 可接受性,可接受程度 u4#YZOiY)A
acceptable level of detection risk 检查风险的可接受水平 `- HI)-A97
acceptance of engagement 接受委托 '@/1e\ -y
accepting the engagement for the first time 首次接受委托 ,B~5;/|
access to asset 对资产的接触 S;0z%$y
according to 根据,依据,依照 H@xHkqan
account balance 账户余额
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account for 对……进行会计处理,核算;解释 W
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accounting 会计,会计学 R 7h^
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accounting advisory serve 会计咨询服务 m#Ydq(0+
accounting firm 会计师事务所 UY6aD~tD0
accounting information 会计信息,会计资料 5jq
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accounting period 会计期间 )
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accounting policies 会计政策 ?6Wv["%
accounting professional bodies 会计职业组织,会计职业团体 wrQ02?
accounting records 会计记录 ;Rlf[](iL
accounting responsibility 会计责任 AQ&vq$
accounting service 会计服务 "T$LJ1E
accounting standards 会计准则 h2-v.Tjf
Accounting Standards for Business Enterprises 企业会计准则 <z#.J]
accounting system 会计系统 gvFJ~lL
accounting treatment 会计处理 g`z;:ao
accuracy 准确性,精确性 0tz? sN
additional audit procedures 追加审计程序 O3V.4tp
addressee 收件人,收信人 5X>K#N
Administration of State-owned Assets (the~) 国有资产管理局 GrUpATIx
administrative laws and regulations 行政法规 6gabnW3
adverse impact 不利影响,负面影响 /X]gm\x7s
adverse opinion 反对意见 )&DsRA7v
advisory group 咨询组,顾问组 NCd
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agency fee 代理费,代理费用 |:.s6a# (
aggregate 总计,合计为…… H_ a##z
alternation of document and record 变造文件和记录 6FYL},.R
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 J&Db-
amortisation 摊销 `_f&T}]
analytical capacity 分析能力 aGOS9
analytical procedures 分析性程序 XuWX@cK
annual financial statements 年度会计报表,年度财务报表 2Wg:eh
appendix 附录,附表 ?S;z!)
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applicable 适用的
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applicable laws and regulations 适用的法规 Vm?# ~}T
application systems 应用系统 /6rQ.+|).
apply consistently 一贯地执行,一贯地实施 k`#E#1niN
appropriate 适当的,合适的; ]x).C[^
征用,挪用 .sc80i4
appropriate authorization 适当的授权 ^*YoNd_kpN
appropriateness of audit evidence 审计证据的适当性 a~ RY 8s
approval 批准,核准 <ne?;P1L
assertion (会计报表上的)认定;确认 ,SPgop'
assessed level of control risk 对控制风险的评估,控制风险的评估水平 H<}|n1w<
asset 资产,财产 kh@O_Q`
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asset restructuring 资产重组 ])G|U A.
assignment of duties 职责的划分 x ;~;Ah.p
assistant 助理,助理人员 /0cm7[a ?
associated company 联属公司,联营公司 S|xwYaoy%
association 联合,结合;协会,社团 T+x
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assumption 假设,假定 HE{UgU:tY
at a given date 在某一特定时日 xQ';$&
attestation 鉴证,公证 2}7 _Y6RS*
attestation service 鉴证服务 E2 FnC}#W
audit adjustment 审计调整 ju5o).!bg
audit areas 审计领域 xbxzB<yL
audit conclusion 审计结论 Y4w]jIv
audit effectiveness 审计效果 7NT0]j(w-
audit efficiency 审计效率 [m4M#Lg\0
audit engagement letter 审计业务约定书 \crh`~?>
audit evidence 审计证据 GGo~39G
audit fee 审计费 CzY18-L@EX
audit files 审计档案 U'msHF
audit findings 审计中发现的事项 bHcBjk.\
audit implementation stage 审计实施阶段 C:t?HLY)fG
audit mark 审计标识 FA>.1EI
audit materiality 审计重要性 g_n_Qlo
audit method 审计方法 m,"-/)
audit objective 审计目标,审计目的 +=Q:g,kP
audit of financial statements 会计报表审计,财务报表审计 ).`v&-cK4E
audit opinion 审计意见 *DvX||`&
audit period 被审计期间,被审计年度 VxS3lR=
audit plan 审计计划 ,}khu
audit planning 编制审计计划,制定审计计划,审计计划 BeLqk3'/
audit planning stage 审计计划阶段 }A]eC
audit procedure 审计程序 j'Jb+@W?
audit programme 审计程序表,具体审计计划 k q]E@tE*3
audit report 审计报告 4D
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 =L@CZ
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audit report with a qualified opinion 有保留意见的审计报告 kN3 <l7
audit report with an adverse opinion 否定意见的审计报告 vNs`UkA
audit report with dual dates 双重日期审计报告 mR|5$1[b
audit reporting stage 审计报告阶段 /
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audit responsibility 审计责任 ?-%(K^y4r
audit results 审计结果 [mQ1r*[j
audit risk 审计风险 5073Q~
audit sampling 审计抽样 )A%* l9\nG
audit sampling techniques 审计抽样方法,审计抽样技术 b{,v?7^4
audit strategies 审计策略 "f<gZsb
audit summary 审计总结,审计小结 z. X
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audit team 审计小组
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audit test 审计测试 }:YL'$:5!
audit trail 审计轨迹 Z*f%R\u
audit work 审计工作 nSh~mP
audit working paper 审计工作底稿 XN6$TNsD$
audited financial statement 审计会计报表,已审计财务报表 ,Y6]x^W
Auditing Guidelines (the~) 审计规范指南 IY8<
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auditing standards 审计准则 KQb&7k.
audit-oriented working paper (审计)业务类工作底稿 %o4v
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authorisation 授权 t2vm&jk
authorisation of transaction 交易的授权 2}XRqa.|
availability 可获得性 U}DE9e{/!
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balance 余额;差额;平衡 `L 1+j
balance sheet 资产负债表 R) :Xs .
bank 银行 @k)J
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bank account 银行账户,银行户头 pnE]B0e
bank statement 银行对账单 +TA~RCd
barter transaction 易货交易,以物换物交易 NOwd'iU
basis of audit 审计依据 iZiT/#, H2
basis of preparation (会计报表的)编制基础 1$.svR
book of account 账目,账簿 C>x)jDb?
borrowing 借款,贷款,借债 3) d}3w {
branch 分支,分支机构,分店 2A@oa
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brought forward (账户余额等的)承上年,承上期,承上页 sbX7VfAR`
budget 预算 Nu?A>Q
building 建筑物;大楼 7FPSBvU#/
business conditions 业务情况,经营情况 ) 3"!Q+
business licence (企业等的)营业执照 LxGD=b
business relation 业务关系 ~XP|dn}
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