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 rP'%f 6
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ability to continue as a going concern 持续经营能力 XJPIAN~l
acceptability 可接受性,可接受程度 l"E{ ?4
acceptable level of detection risk 检查风险的可接受水平 iB(?}SaAZ
acceptance of engagement 接受委托 ~EY)c~H
accepting the engagement for the first time 首次接受委托 %;ED}X
access to asset 对资产的接触 {Kr}RR*{X
according to 根据,依据,依照 )L6
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account balance 账户余额 P$Vh
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account for 对……进行会计处理,核算;解释 APF`
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accounting 会计,会计学 1Z)P.9c
accounting advisory serve 会计咨询服务 "lu^
accounting firm 会计师事务所 J.:
accounting information 会计信息,会计资料 B=K<k+{6"
accounting period 会计期间 ;"Qq/knVL
accounting policies 会计政策 zO\_^A|8H
accounting professional bodies 会计职业组织,会计职业团体 l<uI-RX"
accounting records 会计记录 BM:p)%Pv#P
accounting responsibility 会计责任 zeQ~'ao<
accounting service 会计服务
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accounting standards 会计准则 1}|y^oB\-
Accounting Standards for Business Enterprises 企业会计准则 FT~c|ep.
accounting system 会计系统 9ThsR&h3
accounting treatment 会计处理
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accuracy 准确性,精确性 9 c9$cnQ
additional audit procedures 追加审计程序 u`N
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addressee 收件人,收信人 5)S;R,
Administration of State-owned Assets (the~) 国有资产管理局 flqr["czwK
administrative laws and regulations 行政法规 D9NRM;v
adverse impact 不利影响,负面影响 9NVtvBA
adverse opinion 反对意见 89D`!`Ah]
advisory group 咨询组,顾问组 X%-hTl
agency fee 代理费,代理费用 sq#C|v/
aggregate 总计,合计为…… j -o
alternation of document and record 变造文件和记录 ~h8k4eM
alternative audit procedures 替代审计程序,备选审计程序 /_cpSq
amend 修改,修订
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amortisation 摊销 jWxa
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analytical capacity 分析能力 [= E
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analytical procedures 分析性程序 Et*
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annual financial statements 年度会计报表,年度财务报表 E#m^.B-}
appendix 附录,附表 8M!9gvcaO
applicable 适用的 b_{+O qI
applicable laws and regulations 适用的法规 st "@kHQ3
application systems 应用系统 XU}i<5
apply consistently 一贯地执行,一贯地实施 9mMQ
appropriate 适当的,合适的; Om:Gun\%
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appropriate authorization 适当的授权 wd|^m%
appropriateness of audit evidence 审计证据的适当性 #oEtLb@O
approval 批准,核准 p +JOUW
assertion (会计报表上的)认定;确认 ?UflK
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;MYK TE>m
asset 资产,财产 gf9,/m
asset restructuring 资产重组 %`G}/"
assignment of duties 职责的划分 5C`Vno~v
assistant 助理,助理人员 :+_H%4+
associated company 联属公司,联营公司 -6F\=
association 联合,结合;协会,社团 `ZC -lAY
assumption 假设,假定 JK^%V\m
at a given date 在某一特定时日 L~|_)4
attestation 鉴证,公证 [C
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attestation service 鉴证服务 "0G)S'
audit adjustment 审计调整 E?K(MT&@
audit areas 审计领域 K~UT@,CS60
audit conclusion 审计结论 7[ kDc-
audit effectiveness 审计效果 ri"=)]
audit efficiency 审计效率 'SG<F,[3
audit engagement letter 审计业务约定书 Us&~d"n
audit evidence 审计证据 GF<SQHL,
audit fee 审计费 =}0>S3a.7
audit files 审计档案 {|zQ
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audit findings 审计中发现的事项 m7>)p]]
audit implementation stage 审计实施阶段 Gqa
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audit mark 审计标识 9
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audit materiality 审计重要性 **9[e[(X
audit method 审计方法 [F *hjGLc}
audit objective 审计目标,审计目的 W-RshZ\
audit of financial statements 会计报表审计,财务报表审计 ]a~gnz&1
audit opinion 审计意见 "[L+LPET
audit period 被审计期间,被审计年度
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audit plan 审计计划 zBrqh9%8e
audit planning 编制审计计划,制定审计计划,审计计划 bb/A}<
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audit planning stage 审计计划阶段 MGKSaP;x
audit procedure 审计程序 C0e oV}
audit programme 审计程序表,具体审计计划 XHuHbriI
audit report 审计报告 ug`Jn&x!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~|wh/]{b9
audit report with a qualified opinion 有保留意见的审计报告 kf",/?s2Z
audit report with an adverse opinion 否定意见的审计报告 gWjz3ob
audit report with dual dates 双重日期审计报告 _ =O;Lz$x
audit reporting stage 审计报告阶段 JHVesX
audit responsibility 审计责任 l=&Va+K
audit results 审计结果 QbAEWm
audit risk 审计风险 );z/
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audit sampling 审计抽样 /Q9iO&Vu
audit sampling techniques 审计抽样方法,审计抽样技术 LCpS}L;
audit strategies 审计策略 XlxB%
audit summary 审计总结,审计小结 VelX+|w
audit team 审计小组 ?0+J"FH# W
audit test 审计测试 6k\8ulHw
audit trail 审计轨迹 /(ArA=#
audit work 审计工作 6x_D0j%^]
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 o:/ymeG
Auditing Guidelines (the~) 审计规范指南 \G]vTK3
auditing standards 审计准则 6$$ku
audit-oriented working paper (审计)业务类工作底稿 z"@UNypc,
authorisation 授权 ,?!4P+ob
authorisation of transaction 交易的授权 O#D
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availability 可获得性
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balance 余额;差额;平衡
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balance sheet 资产负债表 !RdubM
bank 银行 ^
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bank account 银行账户,银行户头 Nj4^G ~_
bank statement 银行对账单 e#uF?v]O
barter transaction 易货交易,以物换物交易 dr7ry"5Zq
basis of audit 审计依据 Q(YQ$i"S
basis of preparation (会计报表的)编制基础 _"";SqVB
book of account 账目,账簿 e~BUAz
borrowing 借款,贷款,借债 4ze4{a^
branch 分支,分支机构,分店 =dI2j@}c
brought forward (账户余额等的)承上年,承上期,承上页 v4x1=E
budget 预算 SE!0f&
building 建筑物;大楼 baM@HpMhM
business conditions 业务情况,经营情况 1:iT#~n
business licence (企业等的)营业执照 o4pe>hn
business relation 业务关系 pSJc.j
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