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 (n9gkO&8"
r#]WI|
审计词汇英汉对照 G,Azm}+
Dy8r 9
A =h73s0]
tS8u
aM0f/"-_
ability to continue as a going concern 持续经营能力 2Dj%,gaR
acceptability 可接受性,可接受程度 ur7q [n
acceptable level of detection risk 检查风险的可接受水平 @A^;jk
acceptance of engagement 接受委托 naznayy
accepting the engagement for the first time 首次接受委托
3]3|
access to asset 对资产的接触 rFYWs6
according to 根据,依据,依照 #d2.\X}A"3
account balance 账户余额 R/>@
+
account for 对……进行会计处理,核算;解释 HYSIN^<oy
accounting 会计,会计学 %m$Sp47
accounting advisory serve 会计咨询服务 tc{sB\&-
accounting firm 会计师事务所 N7
$I^?<
accounting information 会计信息,会计资料 0$fpIz
accounting period 会计期间 7 X'u6$i
accounting policies 会计政策 i|*)I:SHU
accounting professional bodies 会计职业组织,会计职业团体 gz#i.-
accounting records 会计记录 =CVB BuVy
accounting responsibility 会计责任 h/hmlnOQl
accounting service 会计服务 :\7X}n*&
accounting standards 会计准则 j@uOOhy
Accounting Standards for Business Enterprises 企业会计准则 xCl1g4N
accounting system 会计系统 dZ0vA\z|
accounting treatment 会计处理 G.d TvLv
accuracy 准确性,精确性 6 EC*
additional audit procedures 追加审计程序 M>ruKHipFE
addressee 收件人,收信人 /F'sb[
Administration of State-owned Assets (the~) 国有资产管理局 0eu$ W
administrative laws and regulations 行政法规 !*bMa8]*
adverse impact 不利影响,负面影响 3H6lBF
adverse opinion 反对意见 9=h'9Wo
advisory group 咨询组,顾问组
v+#}rUTF
agency fee 代理费,代理费用 OCaq3_#tZ
aggregate 总计,合计为…… Ayw ;N
alternation of document and record 变造文件和记录 0+ ;bh
{Eu
alternative audit procedures 替代审计程序,备选审计程序 !SdS
E^lz`
amend 修改,修订 3!oi +_
amortisation 摊销 NDlF0f
analytical capacity 分析能力 )@Yf]qx+Y<
analytical procedures 分析性程序 e:n<EnT
annual financial statements 年度会计报表,年度财务报表 WE.{p>
appendix 附录,附表 qPy1;maXP
applicable 适用的 W~9tKT4
applicable laws and regulations 适用的法规 6'G6<8>-
application systems 应用系统 8sTp`}54J
apply consistently 一贯地执行,一贯地实施 \Vy Z
appropriate 适当的,合适的; #
,_u_'C*!
征用,挪用
sAS:-wp
appropriate authorization 适当的授权 q[W
0 N>
appropriateness of audit evidence 审计证据的适当性 ]<rkxgMW>
approval 批准,核准 Mh/dpb\Z
assertion (会计报表上的)认定;确认 Xi,CV[L\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 D" rK(
asset 资产,财产 yiC^aY=-
asset restructuring 资产重组 h"_;IUZ!
assignment of duties 职责的划分 4;]hK!AXS
assistant 助理,助理人员 r6}
|hpJ8
associated company 联属公司,联营公司 J1I ;Jgql(
association 联合,结合;协会,社团 !y:vLB#q
assumption 假设,假定 Zrk4*/
VY
at a given date 在某一特定时日 <vh/4
attestation 鉴证,公证 1o;J,dYu
attestation service 鉴证服务 +|'c>,?2H
audit adjustment 审计调整 Vjp1RWb
audit areas 审计领域 h
WtVWVNL
audit conclusion 审计结论 vAh6+K.e
audit effectiveness 审计效果 *@v)d[z_
audit efficiency 审计效率 6S*exw
audit engagement letter 审计业务约定书 '\ey<}?5V
audit evidence 审计证据 wq(7|!Eix
audit fee 审计费 LO khjHR
audit files 审计档案 wKYZa# u
audit findings 审计中发现的事项 `c5"d
audit implementation stage 审计实施阶段 s{S4J'VW
audit mark 审计标识 ?:8ido#-
audit materiality 审计重要性 t2I5hSf
audit method 审计方法 4C-jlm)V
audit objective 审计目标,审计目的 ")dH,:#S
audit of financial statements 会计报表审计,财务报表审计 dWUm\t'#
audit opinion 审计意见
$.PuK~}
audit period 被审计期间,被审计年度 gL[yA?GoM
audit plan 审计计划 =2zJ3&9
audit planning 编制审计计划,制定审计计划,审计计划 r(aLEJ"u?
audit planning stage 审计计划阶段 BJB^m|b)
audit procedure 审计程序 Gh}LlX!w
audit programme 审计程序表,具体审计计划 [los dnH^?
audit report 审计报告 -pa )K"z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 t.&Od;\[/
audit report with a qualified opinion 有保留意见的审计报告 I)cFG{~L
audit report with an adverse opinion 否定意见的审计报告 C8
e
!H
audit report with dual dates 双重日期审计报告 K[Kh&`T
audit reporting stage 审计报告阶段 - UdEeZz.
audit responsibility 审计责任 ujaGNg?,
audit results 审计结果 LuSLkLN
audit risk 审计风险 UXugRk%d
audit sampling 审计抽样 {QZUDP
PR
audit sampling techniques 审计抽样方法,审计抽样技术 *:t|qgJI#+
audit strategies 审计策略 v!P b`LCqK
audit summary 审计总结,审计小结 i;jw\ed
audit team 审计小组 OK6]e3UO
audit test 审计测试 ^m"u3b4
audit trail 审计轨迹 h\.zdpR
audit work 审计工作 g[Ib,la_a
audit working paper 审计工作底稿 RGg(%.
audited financial statement 审计会计报表,已审计财务报表 F\AX:
Auditing Guidelines (the~) 审计规范指南 sz
{e''q
auditing standards 审计准则 {u\Mj
audit-oriented working paper (审计)业务类工作底稿 "
'6;/N
authorisation 授权 jbu8~\"
authorisation of transaction 交易的授权 HATA- M
availability 可获得性 \"^w'ng
B jJY"{foWV
balance 余额;差额;平衡 )V ;mwT!Q
balance sheet 资产负债表 9C[ywp
bank 银行 gu<'QV"
bank account 银行账户,银行户头 %D8ZO0J7H
bank statement 银行对账单 < hO
/jB
barter transaction 易货交易,以物换物交易 #hf
ak
basis of audit 审计依据 @,u/w4
basis of preparation (会计报表的)编制基础 &)vC;$vD`
book of account 账目,账簿 ;3: q?&
borrowing 借款,贷款,借债 `v}%33$hA
branch 分支,分支机构,分店
D
<&X_
brought forward (账户余额等的)承上年,承上期,承上页 {R61cD,n
budget 预算 }_;!hdYq
building 建筑物;大楼 .I'o
business conditions 业务情况,经营情况 )h|gwERj
business licence (企业等的)营业执照 9}uW}yJ
business relation 业务关系 k^%B5
_ozg_E