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 j7L uN
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审计词汇英汉对照 VVY#g%(K
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ability to continue as a going concern 持续经营能力 =W+ h.?
acceptability 可接受性,可接受程度 )6K Q"*
acceptable level of detection risk 检查风险的可接受水平 b.=bgRV2{x
acceptance of engagement 接受委托 %V r vu5
accepting the engagement for the first time 首次接受委托 ,-!h
access to asset 对资产的接触 ,'=Tf=wq
according to 根据,依据,依照 ly,3,ok
account balance 账户余额 .
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account for 对……进行会计处理,核算;解释 QGv$ ~A[h
accounting 会计,会计学 2hZ>bg
accounting advisory serve 会计咨询服务 8sMDe'
accounting firm 会计师事务所 oW0A8_|9
accounting information 会计信息,会计资料 6yDc4AX
accounting period 会计期间 lqD.epm
accounting policies 会计政策 c?@WNv
accounting professional bodies 会计职业组织,会计职业团体 m}t.E
accounting records 会计记录 RM^3Snd=V
accounting responsibility 会计责任 2'R;z<_
accounting service 会计服务 wUUDq?!k\
accounting standards 会计准则 <5Ft3sd
Accounting Standards for Business Enterprises 企业会计准则 4<`Qyul-
accounting system 会计系统 9VqE:c /
accounting treatment 会计处理 &/%A 9R,
accuracy 准确性,精确性 +TA'P$j
additional audit procedures 追加审计程序 R^_7B(
addressee 收件人,收信人 Eqx2.S
Administration of State-owned Assets (the~) 国有资产管理局 Cxn<#Kf\-<
administrative laws and regulations 行政法规 WCa>~dF>
adverse impact 不利影响,负面影响 X5s.F%Np!
adverse opinion 反对意见 +sN'Y/-
advisory group 咨询组,顾问组 :0G_n\
agency fee 代理费,代理费用 U<T.o0s=
aggregate 总计,合计为…… F0yvV6;
alternation of document and record 变造文件和记录 87QK&S\
alternative audit procedures 替代审计程序,备选审计程序 k,)xv
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amend 修改,修订
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amortisation 摊销 9\yGv
analytical capacity 分析能力 0F"W~OQ6
analytical procedures 分析性程序 wR7Ja
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annual financial statements 年度会计报表,年度财务报表 TH;kJ{[}
appendix 附录,附表 bn$('
applicable 适用的 Xv1SRP#
applicable laws and regulations 适用的法规 2kP
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application systems 应用系统 #3b_#+,
apply consistently 一贯地执行,一贯地实施 hxCSE$f4
appropriate 适当的,合适的; x,U'!F
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appropriate authorization 适当的授权 7WEh'(`
appropriateness of audit evidence 审计证据的适当性 ^M:Y$9r_s
approval 批准,核准 J^!2F}:
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 -qI8zs$:5
asset 资产,财产 n!Dr:$
asset restructuring 资产重组 L|?$F*bs
assignment of duties 职责的划分 :,@"I$>*/
assistant 助理,助理人员 e;|:W A
associated company 联属公司,联营公司 R6(sWN-
association 联合,结合;协会,社团 @3^D
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assumption 假设,假定 eD(;Wn
at a given date 在某一特定时日 &oz^dlw
attestation 鉴证,公证 } @)r\t4m
attestation service 鉴证服务 }?\8%hK"a7
audit adjustment 审计调整 lQ8h -Tz
audit areas 审计领域 p#\JKx
audit conclusion 审计结论 6-fdfU
audit effectiveness 审计效果 y;\m1o2
audit efficiency 审计效率 F@%`(/^TA
audit engagement letter 审计业务约定书 z[cs/x
audit evidence 审计证据 6>yfm4o
audit fee 审计费 8[k:FGp>
audit files 审计档案 3}7`?$5
audit findings 审计中发现的事项 *(,zPn,
audit implementation stage 审计实施阶段 rIh"MQvi[
audit mark 审计标识 A_y]6~Mu?~
audit materiality 审计重要性 3)6TnY/u6{
audit method 审计方法 eP?=tUB!S
audit objective 审计目标,审计目的 8t)?$j$
audit of financial statements 会计报表审计,财务报表审计 >=6 j:
audit opinion 审计意见 kS7`g A
audit period 被审计期间,被审计年度 xg^Z. q)d
audit plan 审计计划 CE|iu!-4
audit planning 编制审计计划,制定审计计划,审计计划 Uhw:XV@m
audit planning stage 审计计划阶段 S"@/F-
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audit procedure 审计程序 mA?fCs
audit programme 审计程序表,具体审计计划 FwjmC%iY
audit report 审计报告 JK/gq}c
audit report with a disclaimer of opinion 拒绝表示意见审计报告 baO'FyCs9&
audit report with a qualified opinion 有保留意见的审计报告 rjo1
audit report with an adverse opinion 否定意见的审计报告 ?mA%`*=q
audit report with dual dates 双重日期审计报告 {f
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audit reporting stage 审计报告阶段 Y'{F^VxA/
audit responsibility 审计责任 +%~/~1
audit results 审计结果 ]aMeMhe-
audit risk 审计风险 QVR8b3T@
audit sampling 审计抽样 W{is 2s
audit sampling techniques 审计抽样方法,审计抽样技术 zR!p-
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audit strategies 审计策略 4lF(..Ix
audit summary 审计总结,审计小结 4Zn" K}q
audit team 审计小组 mm:g9j
audit test 审计测试 tR Cz[M&
audit trail 审计轨迹 }0oVIr
audit work 审计工作 Xl %ax!/
audit working paper 审计工作底稿 CX}==0od
audited financial statement 审计会计报表,已审计财务报表 \3WQ<t)W
Auditing Guidelines (the~) 审计规范指南 fe4Ki
auditing standards 审计准则 '* eeup
audit-oriented working paper (审计)业务类工作底稿 Bln($lOz
authorisation 授权 $X_A74(
authorisation of transaction 交易的授权 vve L|j
availability 可获得性 0,]m.)ws
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balance 余额;差额;平衡 ]ft}fU5C1
balance sheet 资产负债表 )>]@@Trx
bank 银行 O>3f*Cc
bank account 银行账户,银行户头 ,<t)aZL,A;
bank statement 银行对账单 (Zoopkxw
barter transaction 易货交易,以物换物交易 V^%P}RFMc
basis of audit 审计依据 !zQbF&>
basis of preparation (会计报表的)编制基础 fZgEJsr
book of account 账目,账簿 >]<4t06D
borrowing 借款,贷款,借债 GWa:C\YK
branch 分支,分支机构,分店 <<Q}|$Wu
brought forward (账户余额等的)承上年,承上期,承上页 Db K(Rh_
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budget 预算 >pm`(zLn
building 建筑物;大楼 l{mC|8X
business conditions 业务情况,经营情况 ( u^ `3=%n
business licence (企业等的)营业执照 045_0+r"@
business relation 业务关系 1W'0h$5^"
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