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 *F2ob pU
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审计词汇英汉对照 4{*K%pv\
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ability to continue as a going concern 持续经营能力 .GLotc
acceptability 可接受性,可接受程度 t4h5R
acceptable level of detection risk 检查风险的可接受水平 j @sd x)1+
acceptance of engagement 接受委托 IN),Lu0K
accepting the engagement for the first time 首次接受委托 kVZ>Dc2M
access to asset 对资产的接触 B
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according to 根据,依据,依照 ^i#F+Q`1
account balance 账户余额 v-4eN1OS
account for 对……进行会计处理,核算;解释 i5V ly'Q
accounting 会计,会计学 PJ9JRG7j
accounting advisory serve 会计咨询服务 g7#
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accounting firm 会计师事务所 '^}l|(
accounting information 会计信息,会计资料 Aln\:1MU
accounting period 会计期间 CQ6Z[hLWF
accounting policies 会计政策 O zY&^:>
accounting professional bodies 会计职业组织,会计职业团体 ?5"~V^L3
accounting records 会计记录 6d` 6=D:
accounting responsibility 会计责任 )=ZWn,ZB
accounting service 会计服务 ]`]m41+w
accounting standards 会计准则 X
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Accounting Standards for Business Enterprises 企业会计准则 '9H]SEw
accounting system 会计系统 rEz=\yY^j'
accounting treatment 会计处理 o=4d2V%m
accuracy 准确性,精确性 h5.u W8
additional audit procedures 追加审计程序 N^CD
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addressee 收件人,收信人 /
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Administration of State-owned Assets (the~) 国有资产管理局 a{,EX[~b
administrative laws and regulations 行政法规 G)iV
adverse impact 不利影响,负面影响 <wc=SMmO
adverse opinion 反对意见
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advisory group 咨询组,顾问组 \"5%w *vl
agency fee 代理费,代理费用 :W
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aggregate 总计,合计为…… zr2%|YF
alternation of document and record 变造文件和记录 GYyP+7K4l[
alternative audit procedures 替代审计程序,备选审计程序 =AGsW
amend 修改,修订 !~
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amortisation 摊销 jW"C: {Ol;
analytical capacity 分析能力 qP *$wKY,
analytical procedures 分析性程序 5}E8Tl
annual financial statements 年度会计报表,年度财务报表 'C!b($Y
appendix 附录,附表 pX*Oc6.0mu
applicable 适用的 KKl8tI\u~
applicable laws and regulations 适用的法规 gfFP-J3cN
application systems 应用系统 Skq%S`1%Q
apply consistently 一贯地执行,一贯地实施 {pm>F}Cwy
appropriate 适当的,合适的; /DJyNf*
征用,挪用 %v4/.4sR,;
appropriate authorization 适当的授权 ^1Y0JQ
appropriateness of audit evidence 审计证据的适当性 ^+Ec}+ Q
approval 批准,核准 ;HgV(d#X
assertion (会计报表上的)认定;确认 r[JgCj+$&
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1j9 .Q;9
asset 资产,财产 v.c2(w/P
asset restructuring 资产重组 iw12x:
assignment of duties 职责的划分 %7z
assistant 助理,助理人员 "#qyX[\
associated company 联属公司,联营公司 C$b$)uI;
association 联合,结合;协会,社团 X-e)w
assumption 假设,假定 Cj31'
at a given date 在某一特定时日 zl=RK
attestation 鉴证,公证 [x'xbQLGd
attestation service 鉴证服务 9Psy$
audit adjustment 审计调整 ;sS N
audit areas 审计领域 S6`4&0'
audit conclusion 审计结论 eICk}gfun
audit effectiveness 审计效果 Jx[IHE
audit efficiency 审计效率 8m2-fuJz
audit engagement letter 审计业务约定书 Yq
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audit evidence 审计证据 BOoLs(p
audit fee 审计费 6&`.C/"2
audit files 审计档案 '/Hx0]V
audit findings 审计中发现的事项 8~u#?xs6
audit implementation stage 审计实施阶段 7eqax33f
audit mark 审计标识 hmHm;
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audit materiality 审计重要性 F9^8/Z
audit method 审计方法 o>';-} E
audit objective 审计目标,审计目的 k "LbB#Q
audit of financial statements 会计报表审计,财务报表审计 S=n,unn#t
audit opinion 审计意见 `s Az1/N
audit period 被审计期间,被审计年度 {]n5h#c 5*
audit plan 审计计划 Sdy\s5
audit planning 编制审计计划,制定审计计划,审计计划 NgaX&m`
audit planning stage 审计计划阶段 |nk&ir6
audit procedure 审计程序 I;S[Ft8d
audit programme 审计程序表,具体审计计划 ^^qB=N[';
audit report 审计报告 O\,n;oj
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?PO~$dUc]
audit report with a qualified opinion 有保留意见的审计报告 Z}5;K"T/
audit report with an adverse opinion 否定意见的审计报告 cP''
audit report with dual dates 双重日期审计报告 `i<;5s!rX
audit reporting stage 审计报告阶段 ~ou*'
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audit responsibility 审计责任 35%'HFt_
audit results 审计结果 HcXyU/>D
audit risk 审计风险 82WXgB>
audit sampling 审计抽样 =cs;avtL
audit sampling techniques 审计抽样方法,审计抽样技术 K{%}kUj>
audit strategies 审计策略
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audit summary 审计总结,审计小结 %K@D{)r_^
audit team 审计小组 D0Oh,Fe#M\
audit test 审计测试 co r?
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audit trail 审计轨迹 vd
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audit work 审计工作 (Eq0 |"cj
audit working paper 审计工作底稿 &B1d+.+
audited financial statement 审计会计报表,已审计财务报表 6kK\nZ$o$
Auditing Guidelines (the~) 审计规范指南 Z$ {I4a
auditing standards 审计准则 )q&=x
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audit-oriented working paper (审计)业务类工作底稿 OW<i"?0
authorisation 授权 a)$"
authorisation of transaction 交易的授权 dq%7A=-
availability 可获得性 ? "]fGp6y
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balance 余额;差额;平衡 n_Px=s!1p@
balance sheet 资产负债表 4\H:^U&
bank 银行 ({ads_l
bank account 银行账户,银行户头 >:%i,K*AM
bank statement 银行对账单 S 0eD
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barter transaction 易货交易,以物换物交易 Z"<aS&GH
basis of audit 审计依据 ;aExEgTq
basis of preparation (会计报表的)编制基础 DBANq\
book of account 账目,账簿 Wky=]C%
borrowing 借款,贷款,借债 JhRXfIK>{
branch 分支,分支机构,分店 m=b~Wf39
brought forward (账户余额等的)承上年,承上期,承上页 !2s<
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budget 预算 ^} P|L
building 建筑物;大楼 Fy3&Emu
business conditions 业务情况,经营情况 b*S:wfw
business licence (企业等的)营业执照 8`XT`H
business relation 业务关系 3/+
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