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 F<$&G'% H
hXCDlCO
审计词汇英汉对照 Z]tz<YSkG
P.o W#Je
A Y3[@(
,f$
RE6
C.@TX
ability to continue as a going concern 持续经营能力 >2a~hW|,
acceptability 可接受性,可接受程度 zSu2B6YU}
acceptable level of detection risk 检查风险的可接受水平 "jSn`
acceptance of engagement 接受委托 y.zW>Mfl
accepting the engagement for the first time 首次接受委托 O%Mh
g\#B
access to asset 对资产的接触 <t8})
according to 根据,依据,依照 _/Hu'9432
account balance 账户余额 O'k"6sBb
account for 对……进行会计处理,核算;解释 Fq8Z:;C8
accounting 会计,会计学 {?8rvAjY
accounting advisory serve 会计咨询服务 FQ5# v{
accounting firm 会计师事务所 \?j(U8mB>
accounting information 会计信息,会计资料 [lf[J&}X
accounting period 会计期间 Px<;-H
`
accounting policies 会计政策 4h|vd.t
accounting professional bodies 会计职业组织,会计职业团体 kW"N~Xw)
accounting records 会计记录 N67m=wRx
accounting responsibility 会计责任 D3]_AS&\
accounting service 会计服务 %n^]1R#
accounting standards 会计准则 OA_
%%A;o
Accounting Standards for Business Enterprises 企业会计准则 J? C"be=
accounting system 会计系统 d/MMPge3
accounting treatment 会计处理 rB4]TQ`c
accuracy 准确性,精确性 J&Ah52
additional audit procedures 追加审计程序 s^cHR1^
addressee 收件人,收信人 {'/8{dS
Administration of State-owned Assets (the~) 国有资产管理局 ^Oo%`(D?
administrative laws and regulations 行政法规 r_QWt1K
adverse impact 不利影响,负面影响 c5JxKU_
adverse opinion 反对意见 (UCWSA7oc
advisory group 咨询组,顾问组 QgP
UP[
agency fee 代理费,代理费用 2?&h{PA+
aggregate 总计,合计为…… Yv>% 5`
alternation of document and record 变造文件和记录 Qk((H~I}
alternative audit procedures 替代审计程序,备选审计程序 7z}NI,R}1
amend 修改,修订 8"+Kz
amortisation 摊销 Ta_#Rg*!
analytical capacity 分析能力 5( 3tPbm{
analytical procedures 分析性程序 N*eZ4s'
annual financial statements 年度会计报表,年度财务报表 RJ`F2b sYN
appendix 附录,附表 @>:r'Fmu-
applicable 适用的 2gA6
$s7
applicable laws and regulations 适用的法规 ./u3z|q1
application systems 应用系统 b YiaJ
apply consistently 一贯地执行,一贯地实施 zFlW\wc
appropriate 适当的,合适的; yJ?6B LJi
征用,挪用 C&\#{m_1B
appropriate authorization 适当的授权 /)j:Y:5
appropriateness of audit evidence 审计证据的适当性 b^0=X!bg
approval 批准,核准 BV|LRB}G
assertion (会计报表上的)认定;确认 GujmBb
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6:H@=fEv
asset 资产,财产 XOU
9r(
asset restructuring 资产重组 Wh,p$|vL
assignment of duties 职责的划分 H?PaN)_6-+
assistant 助理,助理人员 W 5-=,t
associated company 联属公司,联营公司 3{CXIS
association 联合,结合;协会,社团 zpJQ7hym
assumption 假设,假定 svN&~@l
at a given date 在某一特定时日 up1kg>i%"
attestation 鉴证,公证 WOh?/F[@u
attestation service 鉴证服务 *~cq
(PFQ
audit adjustment 审计调整 rOX\rI%0+
audit areas 审计领域 g/eE^o~;
audit conclusion 审计结论 A2..gs/
audit effectiveness 审计效果 !IcPO
audit efficiency 审计效率 d-y
8c
audit engagement letter 审计业务约定书 >HyZ~M
audit evidence 审计证据 u{J$]%C
audit fee 审计费 b:2#3;)
audit files 审计档案 v#TU7v?~
audit findings 审计中发现的事项
`ml
audit implementation stage 审计实施阶段 #mFIZMTRd
audit mark 审计标识 fC&hi6
audit materiality 审计重要性 =XVw{\#9 b
audit method 审计方法 H>X:#xOA_
audit objective 审计目标,审计目的 vr"O9L
w
audit of financial statements 会计报表审计,财务报表审计 N:_.z~>%
audit opinion 审计意见 :>f}rq
audit period 被审计期间,被审计年度 +87|gC7B
audit plan 审计计划 Phr+L9Eog
audit planning 编制审计计划,制定审计计划,审计计划 \(C6|-:GY
audit planning stage 审计计划阶段 6o6I]QL
audit procedure 审计程序 8MU+i%hd
audit programme 审计程序表,具体审计计划 #ozui-u>
audit report 审计报告
;?4EVZ#o
audit report with a disclaimer of opinion 拒绝表示意见审计报告
L xP%o
audit report with a qualified opinion 有保留意见的审计报告 7v't#
=
audit report with an adverse opinion 否定意见的审计报告 k..AP<hH
audit report with dual dates 双重日期审计报告 zc K`hS
audit reporting stage 审计报告阶段 }]<0!q &xB
audit responsibility 审计责任 9e
BD)tnw
audit results 审计结果 [>![V
iX
audit risk 审计风险 E6XD
n`:
audit sampling 审计抽样 3$G &~A{
audit sampling techniques 审计抽样方法,审计抽样技术 a`I
\19p]
audit strategies 审计策略 e>0gE`8A
audit summary 审计总结,审计小结 TXdo,DPv7
audit team 审计小组 ,+~8R"
audit test 审计测试 52ExRG S
audit trail 审计轨迹 F/V-@SF
audit work 审计工作 s5h}MXIXw
audit working paper 审计工作底稿 2ca#@??R
audited financial statement 审计会计报表,已审计财务报表 2D UY4Ti
Auditing Guidelines (the~) 审计规范指南 V_zU?}lZ^
auditing standards 审计准则 f YSH]!
audit-oriented working paper (审计)业务类工作底稿 ZmI0|r}QbY
authorisation 授权 $7" Y/9Y
authorisation of transaction 交易的授权 qF\w#nG
availability 可获得性 rtNYX=P
B Fs"i fn0
balance 余额;差额;平衡 0CO@@`~4
balance sheet 资产负债表 1J([*)
bank 银行 -U*J5Q
bank account 银行账户,银行户头 fqjBor}
bank statement 银行对账单 1oe,>\\
barter transaction 易货交易,以物换物交易 ZLP/&`>8
basis of audit 审计依据 oR7[[H.4
basis of preparation (会计报表的)编制基础 4O<sE@X
book of account 账目,账簿 IdqCk0lVD
borrowing 借款,贷款,借债 zZ6m`]{B9?
branch 分支,分支机构,分店 LTxP@pr
brought forward (账户余额等的)承上年,承上期,承上页 {xx}xib3
budget 预算 EQN)y27poW
building 建筑物;大楼 'Lq+ONX5
business conditions 业务情况,经营情况 kDol 1v`
business licence (企业等的)营业执照 nrHC;R.nE
business relation 业务关系 Unvl~lm6
9 ,:#Q<UM