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 (~p<
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审计词汇英汉对照 "{A(x
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ability to continue as a going concern 持续经营能力 OAgniLv
acceptability 可接受性,可接受程度 9)l$ aBa
acceptable level of detection risk 检查风险的可接受水平 hZ|z|!g0
acceptance of engagement 接受委托 \
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accepting the engagement for the first time 首次接受委托 /ixp&Z|7
access to asset 对资产的接触 ^
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according to 根据,依据,依照 nGC/R&
account balance 账户余额 !Jo_"#5
account for 对……进行会计处理,核算;解释 pIc#L>{E
accounting 会计,会计学 y'3rNa]G1
accounting advisory serve 会计咨询服务 &T#;-`'
accounting firm 会计师事务所 #$.;'#u'so
accounting information 会计信息,会计资料 %Tfbsyf%f
accounting period 会计期间 f[]dfLS"W
accounting policies 会计政策 esJ~;~[@(r
accounting professional bodies 会计职业组织,会计职业团体 0HZ{Y9]
accounting records 会计记录 W8G,=d}6
accounting responsibility 会计责任 ,V7nzhA2
accounting service 会计服务 ` ./$&'
accounting standards 会计准则 atj(eg
Accounting Standards for Business Enterprises 企业会计准则 ?al'F q
accounting system 会计系统
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accounting treatment 会计处理 kXViWOXU^
accuracy 准确性,精确性 "fb[23g%@k
additional audit procedures 追加审计程序 T~-ycVc
addressee 收件人,收信人 T; 4NRC
Administration of State-owned Assets (the~) 国有资产管理局 `~cqAs}6]Q
administrative laws and regulations 行政法规 ez7A4>/
adverse impact 不利影响,负面影响 ^vZS
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adverse opinion 反对意见 ~?l |
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advisory group 咨询组,顾问组 Jx:Y-$
agency fee 代理费,代理费用 \P[Y`LYL
aggregate 总计,合计为…… VMZMG$C
alternation of document and record 变造文件和记录 t^&Cxh
alternative audit procedures 替代审计程序,备选审计程序 ::`HQ@^
amend 修改,修订 9p]QM)M
amortisation 摊销 -uS!\
analytical capacity 分析能力 &0d#Y]D4`
analytical procedures 分析性程序 _YRFet[,m
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 H8=N@l
applicable 适用的
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applicable laws and regulations 适用的法规 7^avpf)>
application systems 应用系统 x[p|G5
apply consistently 一贯地执行,一贯地实施 t5Sy V:fP
appropriate 适当的,合适的; /'SNw?&
征用,挪用 3<Lx&p~%T
appropriate authorization 适当的授权 poE0{HOU
appropriateness of audit evidence 审计证据的适当性 b1I]>\
approval 批准,核准
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assertion (会计报表上的)认定;确认 #mxPw
assessed level of control risk 对控制风险的评估,控制风险的评估水平 cZ,b?I"Q%
asset 资产,财产 Xg6Jh``
asset restructuring 资产重组 1C+13LE$U
assignment of duties 职责的划分 rSY!vkLE\
assistant 助理,助理人员 l$KA)xbI
associated company 联属公司,联营公司 A`%k:@
association 联合,结合;协会,社团 w7L{_aom
assumption 假设,假定
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at a given date 在某一特定时日 hgG9m[?K
attestation 鉴证,公证 ^^sE:
attestation service 鉴证服务 G[ PtkPSJ
audit adjustment 审计调整 #\{l"-
audit areas 审计领域 E: 68?IJ
audit conclusion 审计结论 [jQp~&nY
audit effectiveness 审计效果 q1x`Bj
audit efficiency 审计效率 zpn9,,~u
audit engagement letter 审计业务约定书 u,ho7ht3(
audit evidence 审计证据 "Fr.fhh'~
audit fee 审计费 LBeF&sb6
audit files 审计档案 Pm6pv
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audit findings 审计中发现的事项 l:~/<`o
audit implementation stage 审计实施阶段 k=$TGqQY?
audit mark 审计标识 c^xIm'eob
audit materiality 审计重要性 LVM%"sd?
audit method 审计方法 n`_{9R
audit objective 审计目标,审计目的 3DX*gsx(
audit of financial statements 会计报表审计,财务报表审计 8Al{+gx@?
audit opinion 审计意见 P;.W+WN
audit period 被审计期间,被审计年度 C
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audit plan 审计计划 B3`5O[6
audit planning 编制审计计划,制定审计计划,审计计划 Vr)S{k-Q
audit planning stage 审计计划阶段 o'aEY<mZ7
audit procedure 审计程序 0],r0
audit programme 审计程序表,具体审计计划 5DU6rks%
audit report 审计报告 #P9~}JB3,
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1s&zMWC
audit report with a qualified opinion 有保留意见的审计报告 z|J_b"u4
audit report with an adverse opinion 否定意见的审计报告 *8
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audit report with dual dates 双重日期审计报告 C3f' {}
audit reporting stage 审计报告阶段 .NC!7+1m
audit responsibility 审计责任 9<?M8_
audit results 审计结果 W+c<2?d:
audit risk 审计风险 _yx>TE2e
audit sampling 审计抽样 nc29j_Id
audit sampling techniques 审计抽样方法,审计抽样技术 `{h*/Q
audit strategies 审计策略 t>RY7C;PuS
audit summary 审计总结,审计小结
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audit team 审计小组 cl3K<'D
audit test 审计测试 xIW3={b 3
audit trail 审计轨迹 G_8R K,H.
audit work 审计工作 <NY^M!
audit working paper 审计工作底稿 $rBq"u=,0+
audited financial statement 审计会计报表,已审计财务报表 2 a)xTA#
Auditing Guidelines (the~) 审计规范指南 s\(k<Ks
auditing standards 审计准则 +) om^e@.
audit-oriented working paper (审计)业务类工作底稿 qA7>vi%
authorisation 授权 &ywPuTt
authorisation of transaction 交易的授权 Ta0|+IYk<
availability 可获得性 -);Wfs
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balance 余额;差额;平衡 UgSB>V<?
balance sheet 资产负债表 O63<AY@
bank 银行 |s(FLF -
bank account 银行账户,银行户头 ZQsJL\x[UK
bank statement 银行对账单 -Cpl?Io`r5
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 Fyx|z'4b
basis of preparation (会计报表的)编制基础 ah&D%8E
book of account 账目,账簿 /Iy]DU8
borrowing 借款,贷款,借债 8^2oWC#U(
branch 分支,分支机构,分店 bo>*fNqAIy
brought forward (账户余额等的)承上年,承上期,承上页 Zn+.;o)E<
budget 预算 rU:`*b<
building 建筑物;大楼 myQagqRx
business conditions 业务情况,经营情况 /SR*W5#s
business licence (企业等的)营业执照 dq6m>;`
business relation 业务关系 3S@7]Pg
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