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 {QmK4(k?|c
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审计词汇英汉对照 ,)!%^~v
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ability to continue as a going concern 持续经营能力 $%!06w#u
acceptability 可接受性,可接受程度 vXwMo4F*
acceptable level of detection risk 检查风险的可接受水平 #`=>Mza
acceptance of engagement 接受委托 M
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accepting the engagement for the first time 首次接受委托 {06ClI
access to asset 对资产的接触 ( xzruI5P
according to 根据,依据,依照 R/fE@d2~In
account balance 账户余额 `#85r{c$:
account for 对……进行会计处理,核算;解释 " W{rS4L
accounting 会计,会计学 \6.dGKK
accounting advisory serve 会计咨询服务 uOKD#
accounting firm 会计师事务所 xhCQRw
accounting information 会计信息,会计资料 d(d3@b4Ta
accounting period 会计期间 d2US~.;>l
accounting policies 会计政策 J#4pA{01w
accounting professional bodies 会计职业组织,会计职业团体 ZAeJTCCk
accounting records 会计记录 8tf>G(I{
accounting responsibility 会计责任 &e3}Vop
accounting service 会计服务
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accounting standards 会计准则 ",[ /pb
Accounting Standards for Business Enterprises 企业会计准则 `1Md1e:J
accounting system 会计系统 ]5:[6;wS
accounting treatment 会计处理 |0>rojMq
accuracy 准确性,精确性 _8-1wx
additional audit procedures 追加审计程序 -kP2
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addressee 收件人,收信人 "R-j
Administration of State-owned Assets (the~) 国有资产管理局 [AFGh
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administrative laws and regulations 行政法规 <;>k[P'
adverse impact 不利影响,负面影响 p`Tl)[*
adverse opinion 反对意见 'Z,7{U1P
advisory group 咨询组,顾问组 ;9fWxH
agency fee 代理费,代理费用 `WxGU
aggregate 总计,合计为…… tj8o6N#
alternation of document and record 变造文件和记录 F.(e}EMyNh
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 4DP<
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amortisation 摊销 Sx Bo%
analytical capacity 分析能力 M&",7CPD(1
analytical procedures 分析性程序 -Gl!W`$I`
annual financial statements 年度会计报表,年度财务报表 qPUACuF'
appendix 附录,附表 ~R=p[h)
applicable 适用的 @n9iOf~<
applicable laws and regulations 适用的法规 p<Tg
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application systems 应用系统 'Cz]p~oF
apply consistently 一贯地执行,一贯地实施 e$Y7V
appropriate 适当的,合适的; s2 aFme
征用,挪用 1GLb^:~A
appropriate authorization 适当的授权 kf~>%tES]
appropriateness of audit evidence 审计证据的适当性 $(OL#>9Ly
approval 批准,核准 B=X_c5
assertion (会计报表上的)认定;确认 A] o3MoSt
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6"rS?>W/mO
asset 资产,财产 fHI@'
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asset restructuring 资产重组 Q'ib7R;V,
assignment of duties 职责的划分 UN^M.lqZX
assistant 助理,助理人员 7<2?NLE8*
associated company 联属公司,联营公司 yd45y}uS;F
association 联合,结合;协会,社团 _$HC NFdh
assumption 假设,假定 sv "GX<+
at a given date 在某一特定时日 *l0i}"T^_
attestation 鉴证,公证 AI9=?X<kh
attestation service 鉴证服务 LA6Ik_-F
audit adjustment 审计调整 HC>k/Gk"
audit areas 审计领域 xBw ua;
audit conclusion 审计结论 5$$]ZMof
audit effectiveness 审计效果 abEdZ)$
audit efficiency 审计效率 3rX8H`R
audit engagement letter 审计业务约定书 (~b0-3s
audit evidence 审计证据 Q2@yUDd!
audit fee 审计费 3A\Hiy!{F
audit files 审计档案 f|yq~3x)
audit findings 审计中发现的事项 RcI0n"Gi_
audit implementation stage 审计实施阶段 vDc&m
audit mark 审计标识 ?DNeL;
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audit materiality 审计重要性 ??P3gA
audit method 审计方法 SQuW`EHBgs
audit objective 审计目标,审计目的 ]tbl1=|
audit of financial statements 会计报表审计,财务报表审计 5y~B/.YY
audit opinion 审计意见 XR#?gx .}
audit period 被审计期间,被审计年度 Y[ ;Z7p
audit plan 审计计划 4%TmW/yd
audit planning 编制审计计划,制定审计计划,审计计划 ^c sOXP=Yp
audit planning stage 审计计划阶段 C$v
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audit procedure 审计程序 IF
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audit programme 审计程序表,具体审计计划 |q q29dS?
audit report 审计报告 zfGr1;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &23t/`
audit report with a qualified opinion 有保留意见的审计报告 2&F H8
audit report with an adverse opinion 否定意见的审计报告 `M_w^&6+n
audit report with dual dates 双重日期审计报告 y#lg)nB
audit reporting stage 审计报告阶段 lstnxi%x
audit responsibility 审计责任 LQ"x
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audit results 审计结果 N$8"X-na ?
audit risk 审计风险 kAoh#8=
audit sampling 审计抽样 ;,u7)
audit sampling techniques 审计抽样方法,审计抽样技术 $I\lJ8
audit strategies 审计策略 SR9M:%dga
audit summary 审计总结,审计小结 B :1r;8{j
audit team 审计小组 >9Y0t^Fl
audit test 审计测试 E0Kt4%
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audit trail 审计轨迹 Jqt|'G3
audit work 审计工作 NX<Q}3cC
audit working paper 审计工作底稿 45Q#6BtE
audited financial statement 审计会计报表,已审计财务报表 7I {rhA
Auditing Guidelines (the~) 审计规范指南 :HN\A4=kc(
auditing standards 审计准则 ~T'$gl
audit-oriented working paper (审计)业务类工作底稿 `%0k\,}V
authorisation 授权 Z3A"GWY
authorisation of transaction 交易的授权 1swqs7rR|
availability 可获得性 {=E,.%8
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balance 余额;差额;平衡 <d3N2
balance sheet 资产负债表 mDIN%/S'
bank 银行 x[YW 3nF
bank account 银行账户,银行户头 N*>&XJ#
bank statement 银行对账单 ,#80`&\%
barter transaction 易货交易,以物换物交易 th|TwD&mO
basis of audit 审计依据 "& q])3h =
basis of preparation (会计报表的)编制基础 st(Y{Gs
book of account 账目,账簿 M4}zRr([.5
borrowing 借款,贷款,借债 jR,3-JQ
branch 分支,分支机构,分店 'ewVn1ME[
brought forward (账户余额等的)承上年,承上期,承上页 G%fNGQwT
budget 预算 (0bXsfe
building 建筑物;大楼 %@[ ~s,6<
business conditions 业务情况,经营情况 dIvvJk8
business licence (企业等的)营业执照 (k5d.E]CK
business relation 业务关系 g6<D 1r
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