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 oG)T>L[&
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ability to continue as a going concern 持续经营能力 ^:/c<(DQD
acceptability 可接受性,可接受程度 d'(n/9K
acceptable level of detection risk 检查风险的可接受水平 /T6bc^nOW
acceptance of engagement 接受委托 Sfe[z=7S
accepting the engagement for the first time 首次接受委托 i6yA>#^
access to asset 对资产的接触 < }K9 50
according to 根据,依据,依照 =cRmaD
account balance 账户余额 +mjwX?yF
account for 对……进行会计处理,核算;解释 $'l<2h>4
accounting 会计,会计学 2#NnA3l]x%
accounting advisory serve 会计咨询服务 'jO2p
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accounting firm 会计师事务所 6"i
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accounting information 会计信息,会计资料 !,ODczWvh
accounting period 会计期间 TDw~sxtv&
accounting policies 会计政策 =w`Mc\o "
accounting professional bodies 会计职业组织,会计职业团体 tD`^qMua
accounting records 会计记录 Xr^ 5Th\
accounting responsibility 会计责任 ,q%X`F
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accounting service 会计服务 -`8@
accounting standards 会计准则 ft7M9<#v
Accounting Standards for Business Enterprises 企业会计准则 !{*yWpZ:
accounting system 会计系统 Ch{6=k bK
accounting treatment 会计处理 Kz
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accuracy 准确性,精确性 ([<{RjPb
additional audit procedures 追加审计程序 z:S:[X0
addressee 收件人,收信人 ^+-
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Administration of State-owned Assets (the~) 国有资产管理局 hqeknTGsIn
administrative laws and regulations 行政法规 {;Hg1=cm
adverse impact 不利影响,负面影响 }c||$
adverse opinion 反对意见 Pz*BuL<
advisory group 咨询组,顾问组 `'|6b5`2j
agency fee 代理费,代理费用 rXmrT%7k
aggregate 总计,合计为…… (,sz.
alternation of document and record 变造文件和记录 n7i~^nf>
alternative audit procedures 替代审计程序,备选审计程序 q5Zu'-Cx@
amend 修改,修订 KT<i%)t2
amortisation 摊销 ax5n}
analytical capacity 分析能力 _S[@?]=`b
analytical procedures 分析性程序 *CGHp8
annual financial statements 年度会计报表,年度财务报表 #IGcQY
appendix 附录,附表 #&uajo
applicable 适用的 !^Ay!
applicable laws and regulations 适用的法规 1/\Xn
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application systems 应用系统 ]u<
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apply consistently 一贯地执行,一贯地实施 aNM*=y`
appropriate 适当的,合适的; SeZ+&d
征用,挪用 V}vL[=QFZ(
appropriate authorization 适当的授权 xBc$qjV
appropriateness of audit evidence 审计证据的适当性 cq]0|\Vz
approval 批准,核准 _!|$ i
assertion (会计报表上的)认定;确认 Q(x=;wf5r
assessed level of control risk 对控制风险的评估,控制风险的评估水平 n[y=DdiKGS
asset 资产,财产 aPe*@py3T
asset restructuring 资产重组 p-"wY?q
assignment of duties 职责的划分 >r)UDa+
assistant 助理,助理人员 $Vp&7OC]
associated company 联属公司,联营公司 c>c3qjWY/
association 联合,结合;协会,社团 6`7`h
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assumption 假设,假定 [
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at a given date 在某一特定时日 K~]Xx~F
attestation 鉴证,公证
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attestation service 鉴证服务 xP9R
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audit adjustment 审计调整 wmK;0 )|H
audit areas 审计领域 -A}$5/
audit conclusion 审计结论 +R$;LtR
audit effectiveness 审计效果 ^4JK4+!Zfq
audit efficiency 审计效率 Gn6\n'
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audit engagement letter 审计业务约定书
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audit evidence 审计证据 s,C>l_4-
audit fee 审计费 )jwovS?V
audit files 审计档案 #WUN=u
audit findings 审计中发现的事项 LkafB2y
audit implementation stage 审计实施阶段
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audit mark 审计标识 L#D)[
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audit materiality 审计重要性 9JMf
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audit method 审计方法 |VE.khq#
audit objective 审计目标,审计目的 u<n['Ur}|
audit of financial statements 会计报表审计,财务报表审计 / E!6]b/
audit opinion 审计意见 C<QpUJ`k
audit period 被审计期间,被审计年度 +yr~UP_
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audit plan 审计计划 "a _S7K
audit planning 编制审计计划,制定审计计划,审计计划 ;eF
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audit planning stage 审计计划阶段 wko9tdC=U
audit procedure 审计程序 -'oxenu
audit programme 审计程序表,具体审计计划 MD;,O3Ge
audit report 审计报告 MjBI1|*
audit report with a disclaimer of opinion 拒绝表示意见审计报告 d]_].D$
audit report with a qualified opinion 有保留意见的审计报告 w4^$@GtN
audit report with an adverse opinion 否定意见的审计报告 '&|%^9O/"
audit report with dual dates 双重日期审计报告 Rc@lGq9
audit reporting stage 审计报告阶段 SRHD"r^@
audit responsibility 审计责任 LEg|R+6E
audit results 审计结果 #RdcSrw)W!
audit risk 审计风险 N1>M<N03
audit sampling 审计抽样 HA$7Q~{N-t
audit sampling techniques 审计抽样方法,审计抽样技术 otdv;xI9
audit strategies 审计策略 lS2`#l >
audit summary 审计总结,审计小结 Efd@\m:~>
audit team 审计小组 e'v_eD T^
audit test 审计测试 !t)uRJ
audit trail 审计轨迹 ai 4 k?
audit work 审计工作 J&6p/'UPZ
audit working paper 审计工作底稿 I_1?J*
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audited financial statement 审计会计报表,已审计财务报表 e'mF1al
Auditing Guidelines (the~) 审计规范指南 uEgR>X>
auditing standards 审计准则 .X!!dx1<
audit-oriented working paper (审计)业务类工作底稿 75\ZD-{T:
authorisation 授权 9R=avfI
authorisation of transaction 交易的授权 #Y= A#Yz,{
availability 可获得性 I"&cr>\
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balance 余额;差额;平衡 qGX@mo({
balance sheet 资产负债表 H&s`Xr
bank 银行 bidFBldKl
bank account 银行账户,银行户头 }Y-V!z5z!
bank statement 银行对账单 kF1$
barter transaction 易货交易,以物换物交易 CaYb}.:AX
basis of audit 审计依据 x(c+~4:_M
basis of preparation (会计报表的)编制基础 (aYu[ML
book of account 账目,账簿 xOkdu
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borrowing 借款,贷款,借债 jr6 0;oK+
branch 分支,分支机构,分店 .vHHw@
brought forward (账户余额等的)承上年,承上期,承上页 0Y oKSo
budget 预算 4Uny.C]
building 建筑物;大楼 APl]EV"l
business conditions 业务情况,经营情况 !$Uo$?gC
business licence (企业等的)营业执照 3nA^s"#p
business relation 业务关系
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