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 s}Y_og_c
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审计词汇英汉对照 QC@nRy8%
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ability to continue as a going concern 持续经营能力 i,HafY
acceptability 可接受性,可接受程度 Vs@[="
acceptable level of detection risk 检查风险的可接受水平 vbT"}+^Sh
acceptance of engagement 接受委托 |+Gv)Rvp
accepting the engagement for the first time 首次接受委托 xj6ht/qq
access to asset 对资产的接触 5 :O7c Br
according to 根据,依据,依照 MbY?4i00%h
account balance 账户余额 paFiuQ
account for 对……进行会计处理,核算;解释 xWkCP2$?P
accounting 会计,会计学 bvyX(^I[q
accounting advisory serve 会计咨询服务 AKWM7fI
accounting firm 会计师事务所 !63>I I
accounting information 会计信息,会计资料 }yM /z
accounting period 会计期间 >KF1]/y<
accounting policies 会计政策 Rou$`<{H
accounting professional bodies 会计职业组织,会计职业团体 J:6wFmU
accounting records 会计记录 $`7cs}#
accounting responsibility 会计责任 aD
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accounting service 会计服务 Ej
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accounting standards 会计准则 7R9S%
Accounting Standards for Business Enterprises 企业会计准则 #i$/qk=N
accounting system 会计系统 Y{c_5YYf
accounting treatment 会计处理 Y=RdxCCx4
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 4 3cdWd%
addressee 收件人,收信人 EW;R^?Z
Administration of State-owned Assets (the~) 国有资产管理局 3;fuz Kk@b
administrative laws and regulations 行政法规 _`6fGu& W
adverse impact 不利影响,负面影响 O{b.-<
adverse opinion 反对意见 JNY;;9o
advisory group 咨询组,顾问组 _TF\y@hF*D
agency fee 代理费,代理费用 K9JW&5Q
aggregate 总计,合计为…… !Jh/M^
alternation of document and record 变造文件和记录 kpc3l[.A
alternative audit procedures 替代审计程序,备选审计程序 (Uo:WyVj|F
amend 修改,修订 K-D{Z7J^l
amortisation 摊销 \i
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analytical capacity 分析能力 sW/^82(dM
analytical procedures 分析性程序 }9n{E-bj *
annual financial statements 年度会计报表,年度财务报表 `
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appendix 附录,附表 J*)Vpk
applicable 适用的 5|l&` fv`
applicable laws and regulations 适用的法规 c.5?Q>!+
application systems 应用系统 \@yx;}bdI
apply consistently 一贯地执行,一贯地实施 pJM~'tlHV
appropriate 适当的,合适的; VCOz?Y*
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appropriate authorization 适当的授权 =-#>NlB$w
appropriateness of audit evidence 审计证据的适当性 .
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approval 批准,核准 25xpq^Zw
assertion (会计报表上的)认定;确认 ~*-(_<FH
assessed level of control risk 对控制风险的评估,控制风险的评估水平 L_f u<W
asset 资产,财产 "P
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asset restructuring 资产重组 MB$K ?"Y
assignment of duties 职责的划分 bn`1JI@S4
assistant 助理,助理人员 rLMjN#`^
associated company 联属公司,联营公司 +5n,/YjS`
association 联合,结合;协会,社团 U1pL
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assumption 假设,假定 CA2 ,
at a given date 在某一特定时日 wwnl_9a
attestation 鉴证,公证 J}?F4
attestation service 鉴证服务 \x JGR!
audit adjustment 审计调整 <5qXC.{Cyp
audit areas 审计领域 !acm@"Ea
audit conclusion 审计结论 <uGc=Du
audit effectiveness 审计效果 Rs@2Pe$3
audit efficiency 审计效率 dZnAdlJ
audit engagement letter 审计业务约定书 I[|5 DQ
audit evidence 审计证据 =rBNEd
audit fee 审计费 FJ}RT*7_C
audit files 审计档案 nS xFz!
audit findings 审计中发现的事项 aAY=0rCI-
audit implementation stage 审计实施阶段 1+;Z0$edxz
audit mark 审计标识 V=!tZ[4z$h
audit materiality 审计重要性 56i9V9{2
audit method 审计方法 fVCpG~&t
audit objective 审计目标,审计目的 c"X` OB
audit of financial statements 会计报表审计,财务报表审计 n W
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audit opinion 审计意见 fp^!?u
audit period 被审计期间,被审计年度 "b&[W$e
audit plan 审计计划 d!0p^!3
audit planning 编制审计计划,制定审计计划,审计计划 _tE`W96
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audit planning stage 审计计划阶段 V+7x_>!&)
audit procedure 审计程序 OhT?W[4
audit programme 审计程序表,具体审计计划 ur\v[k=
audit report 审计报告 -)%l{@Mr
audit report with a disclaimer of opinion 拒绝表示意见审计报告 c`]_Q1'30w
audit report with a qualified opinion 有保留意见的审计报告 ?#|Y'%a"
audit report with an adverse opinion 否定意见的审计报告 gC-3ghmgS
audit report with dual dates 双重日期审计报告 zcCX;N
audit reporting stage 审计报告阶段 9!
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audit responsibility 审计责任 %X(iAoxbj
audit results 审计结果 `9;:mR $
audit risk 审计风险 R
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audit sampling 审计抽样 <ptZY.8N
audit sampling techniques 审计抽样方法,审计抽样技术 =5bef8 O
audit strategies 审计策略 #T0uPK
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audit summary 审计总结,审计小结 o#V}l^uU=
audit team 审计小组 7hPiPv
audit test 审计测试 ` <+MR6M
audit trail 审计轨迹 +an.z3?w
audit work 审计工作 <Wgp$qt;
audit working paper 审计工作底稿 Yj+p^@{S2P
audited financial statement 审计会计报表,已审计财务报表 tuzw%=Ey
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 U_ j\UQC
audit-oriented working paper (审计)业务类工作底稿 HIUB:
authorisation 授权 gzS6{570
authorisation of transaction 交易的授权 )H&rr(
availability 可获得性 ?1\rf$l8
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balance 余额;差额;平衡 [R$iX
balance sheet 资产负债表 Bi7QYi/
bank 银行 zTODV<-`
bank account 银行账户,银行户头 "F
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bank statement 银行对账单 QkJAjmB
barter transaction 易货交易,以物换物交易 LF\4>(C2g
basis of audit 审计依据 - inZX`afA
basis of preparation (会计报表的)编制基础 s+{)K
book of account 账目,账簿 "8{#R*p
borrowing 借款,贷款,借债 L;d(|7BVv
branch 分支,分支机构,分店 kWVaHZr
brought forward (账户余额等的)承上年,承上期,承上页 IbFS8 *a\
budget 预算 ZzZy2.7
building 建筑物;大楼 9r,)Bw!RP
business conditions 业务情况,经营情况 9os>k*
business licence (企业等的)营业执照 }GV5':W@WG
business relation 业务关系 @VlDi1
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