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 Trwk9 +
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ability to continue as a going concern 持续经营能力 \~`qE<Q/
acceptability 可接受性,可接受程度 |?
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acceptable level of detection risk 检查风险的可接受水平 RXU#.=xvy
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 <6)
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access to asset 对资产的接触 /"%QIy'{
according to 根据,依据,依照 4*aNdh[t.
account balance 账户余额 _Q3Ad>,U
account for 对……进行会计处理,核算;解释 kVu-,OU
accounting 会计,会计学 Nd.Tda!Kg
accounting advisory serve 会计咨询服务 i&dMX:fRd
accounting firm 会计师事务所 FI|@=l;_
accounting information 会计信息,会计资料 U?:<clh
accounting period 会计期间 |xQq+e}l<
accounting policies 会计政策 9Ucn
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accounting professional bodies 会计职业组织,会计职业团体 Obm@2;^g6
accounting records 会计记录 Z/@%MEU[zl
accounting responsibility 会计责任 4$<-3IP,
accounting service 会计服务 34P5[j!h
accounting standards 会计准则 9#AsSbBpf
Accounting Standards for Business Enterprises 企业会计准则 VT&R1)c
accounting system 会计系统 ,Cckp! 6
accounting treatment 会计处理 HN*w(bROr
accuracy 准确性,精确性 y~N,=5>j
additional audit procedures 追加审计程序 ]
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addressee 收件人,收信人 \PB ~6
Administration of State-owned Assets (the~) 国有资产管理局 !B_?_ a
administrative laws and regulations 行政法规 fC4D#
adverse impact 不利影响,负面影响 `y!6(xI
adverse opinion 反对意见 GL_a`.=@
advisory group 咨询组,顾问组 \4.U.pKY
agency fee 代理费,代理费用 2W=(
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aggregate 总计,合计为…… p8q9:Tz
alternation of document and record 变造文件和记录 "jUr[X2J
alternative audit procedures 替代审计程序,备选审计程序 @Pc]qu
amend 修改,修订 2eBA&t
amortisation 摊销 ~4~-^
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analytical capacity 分析能力 )A4WK+yD$z
analytical procedures 分析性程序 s2@}01QPo
annual financial statements 年度会计报表,年度财务报表 > Rbgg1^]5
appendix 附录,附表 0Up@+R2
applicable 适用的 +{j? +4(B
applicable laws and regulations 适用的法规 Z Tx~+'(
application systems 应用系统 G'<J8;B*
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apply consistently 一贯地执行,一贯地实施 !m#cneV
appropriate 适当的,合适的; fFfH9 cl!
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appropriate authorization 适当的授权 >_biiW~x :
appropriateness of audit evidence 审计证据的适当性 Aghcjy|j
approval 批准,核准 61Nj&1Ze
assertion (会计报表上的)认定;确认 Hiz e
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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 O]n"aAu@
asset 资产,财产 }Vpr7_
asset restructuring 资产重组 u|=G#y;3
assignment of duties 职责的划分 @aw
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assistant 助理,助理人员 )CzWq}:
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 .d5|Fs~B
assumption 假设,假定 9_rNJLj8y
at a given date 在某一特定时日 |Mp_qg?g
attestation 鉴证,公证 _gY
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attestation service 鉴证服务 7"r7F#D=G
audit adjustment 审计调整 G^F4c{3c~
audit areas 审计领域 0C}7=_?
audit conclusion 审计结论 Hm+-gI3*
audit effectiveness 审计效果 QY2!.a^q
audit efficiency 审计效率 0:**uion
audit engagement letter 审计业务约定书 qB_MDA
audit evidence 审计证据 ,sk;|OA
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audit fee 审计费 !+.|T9P
audit files 审计档案 ctOC.
audit findings 审计中发现的事项 DsqsMlB{
audit implementation stage 审计实施阶段 9jiZtwRpk
audit mark 审计标识 :YB:)wV,P
audit materiality 审计重要性 QJo)
audit method 审计方法 &G@*/2A
audit objective 审计目标,审计目的 | zj$p~
audit of financial statements 会计报表审计,财务报表审计 M"K$81
audit opinion 审计意见 RC8{QgaI
audit period 被审计期间,被审计年度 +7o3TA]-
audit plan 审计计划 sb_>D`>
audit planning 编制审计计划,制定审计计划,审计计划 j?6%=KuX<
audit planning stage 审计计划阶段 qyc:;3?wm
audit procedure 审计程序 uG3t%CmN
audit programme 审计程序表,具体审计计划 K$Y!d"D
audit report 审计报告 @3[Z QF
audit report with a disclaimer of opinion 拒绝表示意见审计报告 (^eSm]<
audit report with a qualified opinion 有保留意见的审计报告 uj&^W[s
audit report with an adverse opinion 否定意见的审计报告 {so"xoA^c
audit report with dual dates 双重日期审计报告 SPL72+S`,
audit reporting stage 审计报告阶段 W
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audit responsibility 审计责任 fL"-K
audit results 审计结果 KEsMes(*
audit risk 审计风险 c\.4I4uy
audit sampling 审计抽样 [e ;
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audit sampling techniques 审计抽样方法,审计抽样技术 d>NElug
audit strategies 审计策略 p[&'*"o!/
audit summary 审计总结,审计小结 YmHn*N}:U
audit team 审计小组 &oYX093di
audit test 审计测试 _C"W;n'
audit trail 审计轨迹 CIQo2~G
audit work 审计工作 VbK| VON[
audit working paper 审计工作底稿 ^o|igyS9
audited financial statement 审计会计报表,已审计财务报表 .0#?u1gXsX
Auditing Guidelines (the~) 审计规范指南 PR~ho&!
auditing standards 审计准则 -U"(CGb5
audit-oriented working paper (审计)业务类工作底稿 FgQd7p
authorisation 授权 (ui"vLk8PP
authorisation of transaction 交易的授权 of8/~VO
availability 可获得性 A[;R_
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balance 余额;差额;平衡 hp,bfcM
balance sheet 资产负债表 pF#nj`L
bank 银行 ,/|"0$
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bank account 银行账户,银行户头 NXDd
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bank statement 银行对账单 KCDEMs}}zM
barter transaction 易货交易,以物换物交易 3yDa5q{
basis of audit 审计依据 <"AP&J'H
basis of preparation (会计报表的)编制基础 `pm6Ts{,
book of account 账目,账簿 c5<M=$
borrowing 借款,贷款,借债 Z|uUE
branch 分支,分支机构,分店 kfg9l?R$I<
brought forward (账户余额等的)承上年,承上期,承上页 r.[!n)*
budget 预算 Tw`^
building 建筑物;大楼 a~7`;Ar
business conditions 业务情况,经营情况 S!2M?}LU
business licence (企业等的)营业执照 lEANN u
business relation 业务关系 }Hrm/Ni
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