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 -X"p:=;j
x U4 +|d
审计词汇英汉对照 ;<ZLcTL
6}!#;@D~
A xsD($_
=o$sxb
E(
ATK_DEAu
ability to continue as a going concern 持续经营能力 p"KFJ
acceptability 可接受性,可接受程度 :s7m4!EF
acceptable level of detection risk 检查风险的可接受水平 }F#okU
acceptance of engagement 接受委托 eLfk\kk]Pc
accepting the engagement for the first time 首次接受委托 !]=d-RGNe
access to asset 对资产的接触 ;;#qmGoE
according to 根据,依据,依照 *=V~YF:Qb
account balance 账户余额 JPoN&BTCj
account for 对……进行会计处理,核算;解释 SMpH._VFeE
accounting 会计,会计学 AT2n V
akL
accounting advisory serve 会计咨询服务 f,kZ\Ia'r
accounting firm 会计师事务所 vzim<;i
accounting information 会计信息,会计资料 ,Y/ g2
4R
accounting period 会计期间 (pv+c,
accounting policies 会计政策
H}hiT/+$
accounting professional bodies 会计职业组织,会计职业团体 KbA?7^zo`
accounting records 会计记录 Z$/xy"
accounting responsibility 会计责任 %H]ptH5
accounting service 会计服务 uM_wjP
accounting standards 会计准则 xdp`<POn%
Accounting Standards for Business Enterprises 企业会计准则 lPw%ErG
accounting system 会计系统 YS/Yd[ e
accounting treatment 会计处理 @$[?z9ck"
accuracy 准确性,精确性 ]~'5\58sP
additional audit procedures 追加审计程序 RO 4Z?tz
addressee 收件人,收信人 ^")Q YE
Administration of State-owned Assets (the~) 国有资产管理局 `erV$( M
administrative laws and regulations 行政法规 l1BtI_7p
adverse impact 不利影响,负面影响 1H6<[iHW
adverse opinion 反对意见 _V7s#_p
advisory group 咨询组,顾问组 #h`
V>;
agency fee 代理费,代理费用 `p2+&&]S
aggregate 总计,合计为…… wn/_}]T
alternation of document and record 变造文件和记录 M
l Jo`d
alternative audit procedures 替代审计程序,备选审计程序 t*Sa@$p
amend 修改,修订 UQ?XqgUM
amortisation 摊销
*U&0<{|T
analytical capacity 分析能力 f4 P
8Oz
analytical procedures 分析性程序 ;f#v0W`5
annual financial statements 年度会计报表,年度财务报表 5z7U1:
appendix 附录,附表 J&W)(Cf
applicable 适用的 haK3?A,"_A
applicable laws and regulations 适用的法规 Qz5sxi
application systems 应用系统 ILEz;D{]
apply consistently 一贯地执行,一贯地实施 p<2L.\6"
appropriate 适当的,合适的; 6dabU*
征用,挪用 (^TF%(H
appropriate authorization 适当的授权 RP[{4Q8
appropriateness of audit evidence 审计证据的适当性 &Sw%<N*r
approval 批准,核准 ,)Me
assertion (会计报表上的)认定;确认 lr>oYS0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 z> Rsi
asset 资产,财产 <D<4BnZ(
asset restructuring 资产重组 I*{4rDt
assignment of duties 职责的划分 X[]m _@ v
assistant 助理,助理人员 !t$'AoVBq
associated company 联属公司,联营公司 e!N:,`R
5
association 联合,结合;协会,社团 *|%@6I(
assumption 假设,假定 $q6BP
'7
at a given date 在某一特定时日 8i>ZY
attestation 鉴证,公证 m0ER@BXRn
attestation service 鉴证服务 #5cEV'm;
audit adjustment 审计调整 }vxw*8d?
audit areas 审计领域
U}yW<#$+
audit conclusion 审计结论 \?[v{WP)
audit effectiveness 审计效果 x+Ttl4
audit efficiency 审计效率 @XLy7_}
audit engagement letter 审计业务约定书 >`Y.+4mE
audit evidence 审计证据 C7lH]`W|/
audit fee 审计费 \KMToN&2
audit files 审计档案 ^t` k0<
audit findings 审计中发现的事项 -+(jq>t
audit implementation stage 审计实施阶段 @L<*9sLWh
audit mark 审计标识 IHam 4$~-
audit materiality 审计重要性 TSTl+W
audit method 审计方法 |'P]GK
audit objective 审计目标,审计目的 MLw7}[
audit of financial statements 会计报表审计,财务报表审计 +giyX7BPJ
audit opinion 审计意见 Y-kt.X/Z-
audit period 被审计期间,被审计年度 RQ vft
audit plan 审计计划 _ky,;9G]
audit planning 编制审计计划,制定审计计划,审计计划 LJd5;so-
audit planning stage 审计计划阶段 ii[F]sR\
audit procedure 审计程序 7!@-*/|!S9
audit programme 审计程序表,具体审计计划 )Xk0VDNp$/
audit report 审计报告 e-:yb^
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &+Z,hs9%
audit report with a qualified opinion 有保留意见的审计报告 6h|q'.Y
audit report with an adverse opinion 否定意见的审计报告 F_w
Z"e6
audit report with dual dates 双重日期审计报告 K-bD<X
audit reporting stage 审计报告阶段 Aw}"gpL
audit responsibility 审计责任 ]NUl9t*N4
audit results 审计结果 E@@5BEB ~
audit risk 审计风险 K{&mI/;
audit sampling 审计抽样 10)jsA
audit sampling techniques 审计抽样方法,审计抽样技术 `|6'9
audit strategies 审计策略 {@eJtF+2
audit summary 审计总结,审计小结 {IxA)v-`
audit team 审计小组 l1T m`7}
audit test 审计测试 Huy5-[)15
audit trail 审计轨迹 UJD 0K]s
audit work 审计工作 S{]x
audit working paper 审计工作底稿 )U~=Pf"
audited financial statement 审计会计报表,已审计财务报表 }+)fMZz
Auditing Guidelines (the~) 审计规范指南 "fG8?)d;
auditing standards 审计准则 9!6f-K
audit-oriented working paper (审计)业务类工作底稿 cc,^6[OH@
authorisation 授权 AP68V
authorisation of transaction 交易的授权 &M46&^Jho
availability 可获得性 ~Mx!^
B gRCdY8GH
balance 余额;差额;平衡 G9Y#kBr
balance sheet 资产负债表 `bFff%_
bank 银行 9{RB{<Se!
bank account 银行账户,银行户头 Id_2PkIN$~
bank statement 银行对账单 E
)TN,@%
barter transaction 易货交易,以物换物交易 wG~`[>y (
basis of audit 审计依据 =y
[M\m
basis of preparation (会计报表的)编制基础 J3e96t~u
book of account 账目,账簿 1Yq?X:
borrowing 借款,贷款,借债 A#Iyb){Y
branch 分支,分支机构,分店 uD}2<$PP
brought forward (账户余额等的)承上年,承上期,承上页 d6'{rje(
budget 预算 \#f<!R4
building 建筑物;大楼 ZvNJ^Xz
business conditions 业务情况,经营情况 /I1h2E
business licence (企业等的)营业执照 V}J)\VZ2#
business relation 业务关系 q)Lu_6 mg
wfNk=)^
$