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 6NCa=9
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审计词汇英汉对照 .,K?(O4AY
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ability to continue as a going concern 持续经营能力 `he{"0U~S
acceptability 可接受性,可接受程度 *HmL8c
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 Y.?|[x0Wh
accepting the engagement for the first time 首次接受委托 yKO84cSl
access to asset 对资产的接触 =L$};ko
according to 根据,依据,依照 ^c1I'9(r5
account balance 账户余额 aW3yl}`{
account for 对……进行会计处理,核算;解释 xXK7i\ny
accounting 会计,会计学 PZ-|W
accounting advisory serve 会计咨询服务 3MC| O5R4
accounting firm 会计师事务所 H{x}gBQ
accounting information 会计信息,会计资料 :y
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accounting period 会计期间 }[PbA4l.g
accounting policies 会计政策 {=7W;uL
accounting professional bodies 会计职业组织,会计职业团体 L_jwM^8
accounting records 会计记录 jow^~
accounting responsibility 会计责任 }0uSm%,"
accounting service 会计服务 :H<u@
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accounting standards 会计准则 ?Z]}G
Accounting Standards for Business Enterprises 企业会计准则 fPHv|_XM>
accounting system 会计系统 M6!kn~
accounting treatment 会计处理 +*g[hRw[
accuracy 准确性,精确性 {!B0&x
additional audit procedures 追加审计程序 0-g,C=L
addressee 收件人,收信人 )^)V yI`O
Administration of State-owned Assets (the~) 国有资产管理局 g?(Z+w4A
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administrative laws and regulations 行政法规 d
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adverse impact 不利影响,负面影响 E8>npDFv.
adverse opinion 反对意见 [*?P2.b f
advisory group 咨询组,顾问组 6(oGU4
agency fee 代理费,代理费用 f9D7T|J?10
aggregate 总计,合计为…… lw? f2_fi
alternation of document and record 变造文件和记录 ~SJOynSz,
alternative audit procedures 替代审计程序,备选审计程序 Yh:*.@
amend 修改,修订 7 .+kcqX
amortisation 摊销 7%8,*T
analytical capacity 分析能力 `S<
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analytical procedures 分析性程序 P _Zf(`jJ
annual financial statements 年度会计报表,年度财务报表 Lq
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appendix 附录,附表 F& H~JJ
applicable 适用的 gSu+]N
applicable laws and regulations 适用的法规 \,JRNL&
application systems 应用系统 M.d{:&@`%
apply consistently 一贯地执行,一贯地实施 HqOSQ<-Fo
appropriate 适当的,合适的; .4F(Y_c
征用,挪用 >Z|4/P
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appropriate authorization 适当的授权 d[rxmEXht
appropriateness of audit evidence 审计证据的适当性 UNYU2ze'
approval 批准,核准
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assertion (会计报表上的)认定;确认 Ff& VBm
assessed level of control risk 对控制风险的评估,控制风险的评估水平 fUb5KCZ
asset 资产,财产 7=T0Sa*;
asset restructuring 资产重组 J~<:yBup}
assignment of duties 职责的划分 h+.^8fPR
assistant 助理,助理人员 GWA_,/jS%
associated company 联属公司,联营公司 >6ch[W5k@
association 联合,结合;协会,社团 pq-zy6^
assumption 假设,假定 s&y
at a given date 在某一特定时日 RPaB
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attestation 鉴证,公证 N3r{|Bu
attestation service 鉴证服务 &.7\{q\(
audit adjustment 审计调整 gNLjk4H,S[
audit areas 审计领域 Rl3KE)<
audit conclusion 审计结论 .,m$Cm
audit effectiveness 审计效果 w^`n
audit efficiency 审计效率 Fw"~f5O
audit engagement letter 审计业务约定书 N4fuV?E`
audit evidence 审计证据 S~/iHXm
audit fee 审计费 ~z|/t^
audit files 审计档案 c!Pi)
audit findings 审计中发现的事项 aQFYSl
audit implementation stage 审计实施阶段 LUo3y'
audit mark 审计标识 r7ywK9UL
audit materiality 审计重要性 uLhamE)
audit method 审计方法 8CA4gnh
audit objective 审计目标,审计目的 "t"dz'
audit of financial statements 会计报表审计,财务报表审计 s o~p+]
audit opinion 审计意见 v
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audit period 被审计期间,被审计年度 "5dh]-m n
audit plan 审计计划 fhfdNmtR)I
audit planning 编制审计计划,制定审计计划,审计计划 tMyD^jVC
audit planning stage 审计计划阶段 kmov(V
audit procedure 审计程序 %Si3t2W/
audit programme 审计程序表,具体审计计划 x:l`e:`y9
audit report 审计报告 WJz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7qW:^2y
audit report with a qualified opinion 有保留意见的审计报告 fEQ<L!'
audit report with an adverse opinion 否定意见的审计报告 Nob(bD5SpE
audit report with dual dates 双重日期审计报告 O IewG5O
audit reporting stage 审计报告阶段 y-sQ"HPN
audit responsibility 审计责任 k,?Y`s
audit results 审计结果 v S%+
audit risk 审计风险 t'9E~_!C
audit sampling 审计抽样 <o?qpW$,>
audit sampling techniques 审计抽样方法,审计抽样技术 D;d;:WT5
audit strategies 审计策略 )2^OBfl7
audit summary 审计总结,审计小结 =C#,aoa!
audit team 审计小组 f4g(hjETbu
audit test 审计测试 ]E=JUYf0
audit trail 审计轨迹 fG,qax`:c
audit work 审计工作 aL=VNZ!Pqc
audit working paper 审计工作底稿 }JlQQ
audited financial statement 审计会计报表,已审计财务报表 bjQfZT(
Auditing Guidelines (the~) 审计规范指南 M
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auditing standards 审计准则 j/B zbjq"
audit-oriented working paper (审计)业务类工作底稿 uN`ACc)ESi
authorisation 授权 t 8M3VGN
authorisation of transaction 交易的授权 UZ](X/
availability 可获得性 *"e[au^8*b
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balance 余额;差额;平衡 IRS^F;)
balance sheet 资产负债表 ( I,V+v+{Y
bank 银行 >T!n* -Zn
bank account 银行账户,银行户头 >eUAHmXQ|
bank statement 银行对账单 >nr1|2
barter transaction 易货交易,以物换物交易 i:[B#|%
basis of audit 审计依据 Ak}l6{ ..
basis of preparation (会计报表的)编制基础 2RE }l=h5
book of account 账目,账簿 d!wd,Xj}
borrowing 借款,贷款,借债 5/*ZqrJw{"
branch 分支,分支机构,分店 BO
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brought forward (账户余额等的)承上年,承上期,承上页 +[F9Q,bH@b
budget 预算 UoKBcarm
building 建筑物;大楼 np>*O }r*
business conditions 业务情况,经营情况 sPZa|AKHb
business licence (企业等的)营业执照
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business relation 业务关系 MPGQ4v i&
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