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.JN ENZf
$NO&YLS@
审计词汇英汉对照 7mfS*aCb
. 'yCw#f
A N)Z?Z+}
h
EBmt9S
d0 /#nz
ability to continue as a going concern 持续经营能力 Z #m+ObHK1
acceptability 可接受性,可接受程度 -%4,@
x`
acceptable level of detection risk 检查风险的可接受水平 {7pli{`
acceptance of engagement 接受委托 U`s{
Jm
accepting the engagement for the first time 首次接受委托 W(/h Vt
access to asset 对资产的接触 ]]Ufas9
according to 根据,依据,依照 %N_%JK\{@
account balance 账户余额 (uidNq
account for 对……进行会计处理,核算;解释 hFBe,'3M
accounting 会计,会计学 xe$_aBU
accounting advisory serve 会计咨询服务 ,"0:3+(8;
accounting firm 会计师事务所 ,v}k{( 16{
accounting information 会计信息,会计资料 -D~%|
).'
accounting period 会计期间 Z$? #
accounting policies 会计政策 {(?4!rh
accounting professional bodies 会计职业组织,会计职业团体 -35;j'
a
accounting records 会计记录 r,2g^K)6
accounting responsibility 会计责任 uXl3k:_n
accounting service 会计服务 j_7mNIr
accounting standards 会计准则 j*m%*_
kO
Accounting Standards for Business Enterprises 企业会计准则 yEQs:v6L~
accounting system 会计系统 J4U1t2@)9
accounting treatment 会计处理 /z $u]X
accuracy 准确性,精确性 <
QGXy=
additional audit procedures 追加审计程序 0Wp|1)ljA
addressee 收件人,收信人 Z<{QaY$"
Administration of State-owned Assets (the~) 国有资产管理局 ,9
a
administrative laws and regulations 行政法规 |! "eWTJ
adverse impact 不利影响,负面影响 f6"Z'{j
adverse opinion 反对意见 J<lO=
+mg
advisory group 咨询组,顾问组 k$}fWR
agency fee 代理费,代理费用 w@fi{H(R
aggregate 总计,合计为…… Fv`,3aNB
alternation of document and record 变造文件和记录 sW8dPw
O
alternative audit procedures 替代审计程序,备选审计程序 r9G>jiw8
amend 修改,修订 Ny)X+2Ae
amortisation 摊销 ?!/kZM_ts
analytical capacity 分析能力 B4 }bVjs
analytical procedures 分析性程序 "@8li^
annual financial statements 年度会计报表,年度财务报表 18:%~
>.!
appendix 附录,附表 ?=pT7M
applicable 适用的 b5n'=doR/I
applicable laws and regulations 适用的法规 A\5L
7
application systems 应用系统 3"\l u?-E
apply consistently 一贯地执行,一贯地实施 )dd@\n$6
appropriate 适当的,合适的; %ULr8)R;
征用,挪用 _v]MsT-q
appropriate authorization 适当的授权 6
3 B?.
appropriateness of audit evidence 审计证据的适当性 ;i:d+!3XwC
approval 批准,核准 <p"iY}x[H
assertion (会计报表上的)认定;确认 @
7n"yp*"
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !jR=pI fq
asset 资产,财产 uY'HT|@:{
asset restructuring 资产重组 Q&bM\;Ml
assignment of duties 职责的划分 D.XvG _
assistant 助理,助理人员 DM>eVS3}
associated company 联属公司,联营公司 S|+o-[e8O
association 联合,结合;协会,社团 K",N!koj
assumption 假设,假定
M\Kx'N
at a given date 在某一特定时日 VY\&8n}e(
attestation 鉴证,公证 8Uxne2e
attestation service 鉴证服务 }RqK84K
audit adjustment 审计调整 65^9
audit areas 审计领域 (dSL7nel;L
audit conclusion 审计结论 h 9W^[6
audit effectiveness 审计效果 7D5]G-}x.
audit efficiency 审计效率
6)Lk-D
audit engagement letter 审计业务约定书 "snw4if
audit evidence 审计证据 Y:a]00&)#Y
audit fee 审计费 $E.I84UfX
audit files 审计档案 VP]% Hni]
audit findings 审计中发现的事项 12LL48bi
audit implementation stage 审计实施阶段 ?6Y?a2 |
audit mark 审计标识 3m)y|$R
audit materiality 审计重要性 -3Vx76Y
audit method 审计方法 4{`{WI{
audit objective 审计目标,审计目的 5XBH$&Td
audit of financial statements 会计报表审计,财务报表审计
TRq6NB
audit opinion 审计意见 ZJs$STJ*
audit period 被审计期间,被审计年度 V~5jfcd
audit plan 审计计划 JaGtsi9%.
audit planning 编制审计计划,制定审计计划,审计计划 G'A R`"F
audit planning stage 审计计划阶段 M/gGoE{
audit procedure 审计程序 ?5
7Sk+
audit programme 审计程序表,具体审计计划 ,nm*q#R,0
audit report 审计报告 ~Jz6O U*z
audit report with a disclaimer of opinion 拒绝表示意见审计报告
ixD)VcD-f
audit report with a qualified opinion 有保留意见的审计报告 w+CA1q<
audit report with an adverse opinion 否定意见的审计报告 04=c-~&q
audit report with dual dates 双重日期审计报告 E~oOKQ5W
audit reporting stage 审计报告阶段 ^DwYOo 2B
audit responsibility 审计责任 CizX<Cr}
audit results 审计结果 b1?'gn~
audit risk 审计风险 N<injx
audit sampling 审计抽样 )I.$=s
audit sampling techniques 审计抽样方法,审计抽样技术 "LTad`]<Ro
audit strategies 审计策略 <W $mj04@
audit summary 审计总结,审计小结 Npy:!
audit team 审计小组 G<v&4/\p`M
audit test 审计测试 WI-1)1t
audit trail 审计轨迹 %8~NqS|=
audit work 审计工作 "1M[5\Ax
audit working paper 审计工作底稿 E=!\z%4
audited financial statement 审计会计报表,已审计财务报表 OpYY{f
Auditing Guidelines (the~) 审计规范指南 AkQ~k0i}b
auditing standards 审计准则 hZ
audit-oriented working paper (审计)业务类工作底稿 v^ VitLC
authorisation 授权 hx]?&zT@
authorisation of transaction 交易的授权
Z>5b;8
availability 可获得性 ~FG]wNgS
B v
z '&%(
balance 余额;差额;平衡 PxDh7{
balance sheet 资产负债表 kL"2=7m;
bank 银行 |_@>*Vmg
bank account 银行账户,银行户头 Z}Ft:7
bank statement 银行对账单 DN5 7p!z
barter transaction 易货交易,以物换物交易
wcY?rE9
basis of audit 审计依据 ckE-",G
basis of preparation (会计报表的)编制基础 L0WN\|D
book of account 账目,账簿 |4 0`B% Z
borrowing 借款,贷款,借债 b2&0Hx
branch 分支,分支机构,分店 dVT$ VQg
brought forward (账户余额等的)承上年,承上期,承上页 9m~p0 ILh
budget 预算 o]I\6,T/|
building 建筑物;大楼 ]|PiF+
business conditions 业务情况,经营情况 l)l^[2
business licence (企业等的)营业执照 %aVq+kC h
business relation 业务关系 -4{<=y?"a
CdjI`