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 t+pA9^$[`
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审计词汇英汉对照 #}Xsi&:XU
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ability to continue as a going concern 持续经营能力 -s)h
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acceptability 可接受性,可接受程度 e\-,e+
acceptable level of detection risk 检查风险的可接受水平 0ap'6
acceptance of engagement 接受委托 * R
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accepting the engagement for the first time 首次接受委托 _d^d1Q}V
access to asset 对资产的接触 Nw"?~"bo
according to 根据,依据,依照 xh#pw2v7V
account balance 账户余额 1A*
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account for 对……进行会计处理,核算;解释 ?|Z~mE
accounting 会计,会计学 m;1/+qs
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accounting advisory serve 会计咨询服务 M$!-B,1BX
accounting firm 会计师事务所 7+KI9u}-
accounting information 会计信息,会计资料 nW K7*
accounting period 会计期间 >o3R~ [
accounting policies 会计政策 QX&Y6CC`]
accounting professional bodies 会计职业组织,会计职业团体 8}AWU
accounting records 会计记录 4hfq7kq7(
accounting responsibility 会计责任 oxUBlye
accounting service 会计服务 9@mvG^
accounting standards 会计准则 5yj# 9H
Accounting Standards for Business Enterprises 企业会计准则 Jr
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accounting system 会计系统 &sYxe:H
accounting treatment 会计处理 /2*BdE[yG
accuracy 准确性,精确性 r=7!S8'
additional audit procedures 追加审计程序 3xdJ<Lrq
addressee 收件人,收信人 k=d0%}
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Administration of State-owned Assets (the~) 国有资产管理局 ^ rUq{
administrative laws and regulations 行政法规 M} ri>o
adverse impact 不利影响,负面影响 bI(8Um6m
adverse opinion 反对意见 _7qa~7?f
advisory group 咨询组,顾问组 Jf#-OlEQ
agency fee 代理费,代理费用 !) `*e>]
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aggregate 总计,合计为…… DSq?|H
alternation of document and record 变造文件和记录 mH\2XG8nV
alternative audit procedures 替代审计程序,备选审计程序 VfDa>zV3
amend 修改,修订 \P"Ol\@
amortisation 摊销 ~6O~Fth
analytical capacity 分析能力 p*T[(\8{n
analytical procedures 分析性程序 L(k`1E
annual financial statements 年度会计报表,年度财务报表 ^
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appendix 附录,附表 2 J3/Eu
applicable 适用的 Jt<J#M<}7
applicable laws and regulations 适用的法规 9:=:P>
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 ( *K)D$y
appropriate 适当的,合适的; L.JL4;U P
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appropriate authorization 适当的授权 hM>.xr
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 L8Z@Dk7Y
assertion (会计报表上的)认定;确认 >M##q?.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 >pJ#b=
asset 资产,财产 k{hNv|:,
asset restructuring 资产重组 tGbx/$Y
assignment of duties 职责的划分 z!.cc6R
assistant 助理,助理人员 F!4V!VWA}
associated company 联属公司,联营公司 |b^UPrz)VS
association 联合,结合;协会,社团 a"t~K
assumption 假设,假定 |YV> #l
at a given date 在某一特定时日 ^-|~c`&}B
attestation 鉴证,公证 EQw7(r|v:
attestation service 鉴证服务 pp7
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audit adjustment 审计调整 .j>MsQP#\C
audit areas 审计领域 |B'4wF>
audit conclusion 审计结论 3)2{c
audit effectiveness 审计效果 G$QN_h,}
audit efficiency 审计效率 7xux%:BN
audit engagement letter 审计业务约定书 WB<MU:.Vc
audit evidence 审计证据 7fS NF7/+
audit fee 审计费 PyK!Cyq
audit files 审计档案 `CBXz!v!O
audit findings 审计中发现的事项 nG{o$v_|
audit implementation stage 审计实施阶段 &N+`O)$
audit mark 审计标识 j+q)
audit materiality 审计重要性 &@BAVc z
audit method 审计方法 8|L@-F
audit objective 审计目标,审计目的 \d
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audit of financial statements 会计报表审计,财务报表审计 E $W0HZ'
audit opinion 审计意见 \
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audit period 被审计期间,被审计年度 *
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audit plan 审计计划 G K3T w
audit planning 编制审计计划,制定审计计划,审计计划 f4F%\ "
audit planning stage 审计计划阶段 W
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audit procedure 审计程序 X?&{<
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audit programme 审计程序表,具体审计计划 %W=BdGr[8z
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 N^PkSf[)h5
audit report with a qualified opinion 有保留意见的审计报告 &5z9C=]e
audit report with an adverse opinion 否定意见的审计报告 )l!`k
audit report with dual dates 双重日期审计报告 ;O{bF8U
audit reporting stage 审计报告阶段 U}k@%m,
audit responsibility 审计责任 ]sE)-8
audit results 审计结果 v<<ATs%w
audit risk 审计风险 (\r^0>H
audit sampling 审计抽样 :=5X)10
audit sampling techniques 审计抽样方法,审计抽样技术 "9
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audit strategies 审计策略 ("}C& 6)cB
audit summary 审计总结,审计小结 E`hR(UL
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audit team 审计小组 vW!O("\7K<
audit test 审计测试 '|), ?
audit trail 审计轨迹 Qb55q`'z
audit work 审计工作 %;= ?r*]
audit working paper 审计工作底稿 :PY6J}:
audited financial statement 审计会计报表,已审计财务报表 ?,+&NX3m
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 A"s?;hv\fS
audit-oriented working paper (审计)业务类工作底稿 A=Hv}lv
authorisation 授权 ^q0`eS
authorisation of transaction 交易的授权 C+jXH)|iq
availability 可获得性 >H5t,FfQL
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balance 余额;差额;平衡 4<)*a]\c5M
balance sheet 资产负债表 .XRe:\8mc
bank 银行 7 b(
bank account 银行账户,银行户头 )C{20_
bank statement 银行对账单 I&gd"F _v}
barter transaction 易货交易,以物换物交易 hx8pg,X
basis of audit 审计依据 , /jHhKW
basis of preparation (会计报表的)编制基础 oSf`F1;)HQ
book of account 账目,账簿 o:"(\$
borrowing 借款,贷款,借债 9^`cVjD5
branch 分支,分支机构,分店 B afNFPc
brought forward (账户余额等的)承上年,承上期,承上页 iQT0%WaHl
budget 预算 J7%rPJ
building 建筑物;大楼 ["
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business conditions 业务情况,经营情况 :RJo#ape
business licence (企业等的)营业执照 v&7<f$5
business relation 业务关系 }$
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