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 vfAR^*7e
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审计词汇英汉对照 1(0LX^%
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ability to continue as a going concern 持续经营能力 ~i 'Ib_%h
acceptability 可接受性,可接受程度 9[}L=n
acceptable level of detection risk 检查风险的可接受水平 LwIl2u*
acceptance of engagement 接受委托 EGWm0 F_
accepting the engagement for the first time 首次接受委托 t_1(Ex
access to asset 对资产的接触 ?EF[OyE
according to 根据,依据,依照 U{(B)dFTH
account balance 账户余额 d*80eB9P
account for 对……进行会计处理,核算;解释 9^ITP!~e*
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 #DjSS.iW
accounting firm 会计师事务所 [5>f{L!<T<
accounting information 会计信息,会计资料 rhU]
b $A
accounting period 会计期间 5P~{*of
accounting policies 会计政策 X5i?Bb.
accounting professional bodies 会计职业组织,会计职业团体 %9ef
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accounting records 会计记录 TZ8:3ti
accounting responsibility 会计责任 iX4?5yz~<
accounting service 会计服务 h^ wu8E
accounting standards 会计准则 5,
Accounting Standards for Business Enterprises 企业会计准则 `j+aAxJ=\
accounting system 会计系统 hh\}WaY
accounting treatment 会计处理 +\~.cP7[
accuracy 准确性,精确性 T:$ a
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additional audit procedures 追加审计程序 4D(5WJ&
addressee 收件人,收信人 297X).
Administration of State-owned Assets (the~) 国有资产管理局 "w3#2q&
administrative laws and regulations 行政法规 Wj0=cIb
adverse impact 不利影响,负面影响 `)e5pK
adverse opinion 反对意见 ,e\'Y!'
advisory group 咨询组,顾问组 OxGKtnAjf
agency fee 代理费,代理费用 !DgN@P.o
aggregate 总计,合计为…… It$'6HV~Sb
alternation of document and record 变造文件和记录 ph*9,\c8
alternative audit procedures 替代审计程序,备选审计程序 G&qO{" Js
amend 修改,修订 .}'49=c
amortisation 摊销 R5PXX&Q
analytical capacity 分析能力 LLE\ ;,bv
analytical procedures 分析性程序 i\E}!Rwl+
annual financial statements 年度会计报表,年度财务报表 /[
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appendix 附录,附表 9z>I&vcX
applicable 适用的 hgt@Mb
applicable laws and regulations 适用的法规 #O3Y#2lI
application systems 应用系统 :iW+CD)j
apply consistently 一贯地执行,一贯地实施 -E,
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appropriate 适当的,合适的; -3-*T)
征用,挪用 f.Wip)g
appropriate authorization 适当的授权 L9(mY `d>"
appropriateness of audit evidence 审计证据的适当性 _}8hEv
approval 批准,核准 >TZ 'V,
assertion (会计报表上的)认定;确认 i=Nq`BoQf
assessed level of control risk 对控制风险的评估,控制风险的评估水平 b
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asset 资产,财产 z4GcS/3K
asset restructuring 资产重组 KVQ^-^
assignment of duties 职责的划分 OR84/^>
assistant 助理,助理人员 KtTlc#*KU
associated company 联属公司,联营公司 &>Zm gz
association 联合,结合;协会,社团 ybsQ[9_36
assumption 假设,假定 U$zd3a_(
at a given date 在某一特定时日 3<Qe'd
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attestation 鉴证,公证 +f h@m
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attestation service 鉴证服务 L'1!vu *Rg
audit adjustment 审计调整 Vl"20):
audit areas 审计领域 m
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audit conclusion 审计结论 ~SKV%
audit effectiveness 审计效果 eBUexxBY
audit efficiency 审计效率 0Pfj
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audit engagement letter 审计业务约定书 r7dwj
audit evidence 审计证据 \gz(C`4{j
audit fee 审计费 XPJsnu
audit files 审计档案 Ka\ha
audit findings 审计中发现的事项 Ep>} S
audit implementation stage 审计实施阶段 dJYsn+
audit mark 审计标识 5"
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audit materiality 审计重要性 j@g`Pm%u`
audit method 审计方法 S F:>dneB
audit objective 审计目标,审计目的 +pcGxje\
audit of financial statements 会计报表审计,财务报表审计 ^/'zU,
audit opinion 审计意见 QMO.
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audit period 被审计期间,被审计年度 eyM<#3\\S
audit plan 审计计划 }%^N9AA8
audit planning 编制审计计划,制定审计计划,审计计划 YK xkO
audit planning stage 审计计划阶段 sd5%S zx
audit procedure 审计程序 +Tf4S
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audit programme 审计程序表,具体审计计划 .wH`9aq;5@
audit report 审计报告 6&8uLM(z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7+(on
audit report with a qualified opinion 有保留意见的审计报告 {C>E*qp}f
audit report with an adverse opinion 否定意见的审计报告 B3AWJ1o
audit report with dual dates 双重日期审计报告 9w)W| 9
audit reporting stage 审计报告阶段 1>~b
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audit responsibility 审计责任 |B{@noGX
audit results 审计结果 !=uaB.
audit risk 审计风险 r`dQ<U,
audit sampling 审计抽样 RpmOg
audit sampling techniques 审计抽样方法,审计抽样技术 H18.)yHX
audit strategies 审计策略 `jHbA #sO
audit summary 审计总结,审计小结 :P'M|U
audit team 审计小组 pY~/<lzW
audit test 审计测试 #gq!L
audit trail 审计轨迹 Ji#eA[
audit work 审计工作 -- >q=hlA
audit working paper 审计工作底稿 mJU1n
audited financial statement 审计会计报表,已审计财务报表 gZf8/Tp\z
Auditing Guidelines (the~) 审计规范指南 uM"_3je{W2
auditing standards 审计准则 o=zr]vv
audit-oriented working paper (审计)业务类工作底稿 <%Al(Lm0
authorisation 授权 c1Rn1M,2k
authorisation of transaction 交易的授权 i)!2DXn
availability 可获得性 ( IXUT6|
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balance 余额;差额;平衡 ;_~9".'<d
balance sheet 资产负债表 iNCT( N~.
bank 银行 TCWt3\
bank account 银行账户,银行户头 wU}%]FqtZ=
bank statement 银行对账单 z7X,5[P
barter transaction 易货交易,以物换物交易 7 /6Zp?
basis of audit 审计依据 4 (c{%%
basis of preparation (会计报表的)编制基础 {*PbD;/f
book of account 账目,账簿 #c%FpR4
borrowing 借款,贷款,借债 \{EYkk0]
branch 分支,分支机构,分店 UdOO+Z_K%
brought forward (账户余额等的)承上年,承上期,承上页 8a8CY,n{
budget 预算 yM2}JsC
building 建筑物;大楼 +RBX2$kB
business conditions 业务情况,经营情况 *|4/XHi
business licence (企业等的)营业执照 ~ K/_51O'
business relation 业务关系 agGgj>DDd
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