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 %
=br-c
AS'a'x>8>,
审计词汇英汉对照 ?&j[Rj0pH
A{Jv`K
A xLP yV&j-
k5P&F
_\1wLcFj
ability to continue as a going concern 持续经营能力 JIQS'r
acceptability 可接受性,可接受程度 ;XRLp:y
acceptable level of detection risk 检查风险的可接受水平 fOF02WP^
acceptance of engagement 接受委托 `b+f^6SJn
accepting the engagement for the first time 首次接受委托 5JBenTt
access to asset 对资产的接触 2(Vm0E
according to 根据,依据,依照 ; P&Ka
account balance 账户余额 m
&EwX ^1-
account for 对……进行会计处理,核算;解释 H'P1EZtq
accounting 会计,会计学
ehoDWO]S
accounting advisory serve 会计咨询服务 ZOi8)Y
~
accounting firm 会计师事务所 Ul)2A
accounting information 会计信息,会计资料 1BmevEa)
accounting period 会计期间 D
N GNc
accounting policies 会计政策 VX2KE@
accounting professional bodies 会计职业组织,会计职业团体 o5-oQ_j
accounting records 会计记录 5M;fh)fT
accounting responsibility 会计责任 -"UK NB!
accounting service 会计服务 Y7zg
accounting standards 会计准则 Eo!1
WRruF
Accounting Standards for Business Enterprises 企业会计准则 TwqyQ49
accounting system 会计系统 ]3BTL7r
accounting treatment 会计处理 z;xp1t@
accuracy 准确性,精确性 (dLt$<F
additional audit procedures 追加审计程序 Hl8-1M$&
addressee 收件人,收信人 J$%mG*Y(
Administration of State-owned Assets (the~) 国有资产管理局 n{6XtIoYq
administrative laws and regulations 行政法规 s*>s;S?{|
adverse impact 不利影响,负面影响 &HNJ'
adverse opinion 反对意见 pLE|#58I
advisory group 咨询组,顾问组 @kenv3[Lc
agency fee 代理费,代理费用 /QZnN?k
aggregate 总计,合计为…… nw+L _b
alternation of document and record 变造文件和记录 mVcpYyD|k
alternative audit procedures 替代审计程序,备选审计程序 3J7TWOJVw
amend 修改,修订 ;e_dk4_
amortisation 摊销 . p^='Kz?
analytical capacity 分析能力 ;EP 7q[
analytical procedures 分析性程序 #I'W[\l~+
annual financial statements 年度会计报表,年度财务报表 mnzamp
appendix 附录,附表 Qx1ZxJz #
applicable 适用的 tV<}!~0,*
applicable laws and regulations 适用的法规 dE7 kd=.o
application systems 应用系统 Ol`/r@s
apply consistently 一贯地执行,一贯地实施 >0k7#q}O
appropriate 适当的,合适的; )l[<3<@s
征用,挪用 Am'5|
appropriate authorization 适当的授权 r /63
appropriateness of audit evidence 审计证据的适当性 cKEf- &~
approval 批准,核准 MUh)
assertion (会计报表上的)认定;确认 ,B(UkPGT
assessed level of control risk 对控制风险的评估,控制风险的评估水平 gbL99MZ@~
asset 资产,财产 (YVl5}V
asset restructuring 资产重组 q(M[ij
assignment of duties 职责的划分 UO47XAO
assistant 助理,助理人员 Qw!cd-zc
associated company 联属公司,联营公司 ^>gRK*,
association 联合,结合;协会,社团 8 k9(iS
assumption 假设,假定 j0B, \A
at a given date 在某一特定时日 d8`^;T
;}d
attestation 鉴证,公证 LyH8T'C~
attestation service 鉴证服务 bo
'
audit adjustment 审计调整 eS8tsI
audit areas 审计领域 }@J&yrqg
audit conclusion 审计结论 Z$ Fh4
audit effectiveness 审计效果 "IA[;+_"
audit efficiency 审计效率 $~`a,[e<
audit engagement letter 审计业务约定书 O&.^67\|
audit evidence 审计证据
m(,vymt
audit fee 审计费 |}b~ss^
audit files 审计档案 -l+&Bkf
audit findings 审计中发现的事项 BQ{Gp 2N
audit implementation stage 审计实施阶段 3Bee6N>
audit mark 审计标识 }jBr[S5
audit materiality 审计重要性 B(wk $2
audit method 审计方法 kbJ/7
audit objective 审计目标,审计目的 _6Wz1.]n
audit of financial statements 会计报表审计,财务报表审计 zhY VMQ
audit opinion 审计意见 5gARGA
audit period 被审计期间,被审计年度 .\= GfF'
audit plan 审计计划 5Al59]
audit planning 编制审计计划,制定审计计划,审计计划 lBqu}88q0
audit planning stage 审计计划阶段 Y$uXBTR`y/
audit procedure 审计程序 0kS[`a(}J
audit programme 审计程序表,具体审计计划 rVowHP
audit report 审计报告 9
a 9<I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %Js3Y9AL C
audit report with a qualified opinion 有保留意见的审计报告 ;29q
audit report with an adverse opinion 否定意见的审计报告 I gcVl/d
audit report with dual dates 双重日期审计报告 FiMP_ y*S
audit reporting stage 审计报告阶段 e;~[PYeu
audit responsibility 审计责任 4SCb9|/Q
audit results 审计结果 ~z#Faed=a
audit risk 审计风险 ?6+GE_VZ
audit sampling 审计抽样 `=Pn{J
aD
audit sampling techniques 审计抽样方法,审计抽样技术 ]IMBRZQqb
audit strategies 审计策略 I1^0RB{~
audit summary 审计总结,审计小结 9_V'P]@
audit team 审计小组 h.>6>5$n
audit test 审计测试 GQhzQM1HS
audit trail 审计轨迹
$]|fjB#D
audit work 审计工作 $J"}7+
audit working paper 审计工作底稿 wr,X@y%(!
audited financial statement 审计会计报表,已审计财务报表 ZGK*]o=)
Auditing Guidelines (the~) 审计规范指南 jG)fM?
auditing standards 审计准则 u:&
gp
audit-oriented working paper (审计)业务类工作底稿 J@C8;]
authorisation 授权 XFeHkU`C
authorisation of transaction 交易的授权 ^eQK.B
(
availability 可获得性 3ddH@Y|
B EzqYHY+_r
balance 余额;差额;平衡 yz8ZY,9
balance sheet 资产负债表
^]o]'
bank 银行 b<};"
H0a
bank account 银行账户,银行户头 x9XQ
bank statement 银行对账单 ?VS (W
barter transaction 易货交易,以物换物交易 9$8B)
x
basis of audit 审计依据 9iGUE
basis of preparation (会计报表的)编制基础 rU`#3}s
book of account 账目,账簿 Q+'mBi}
borrowing 借款,贷款,借债 fC+<n{"C
branch 分支,分支机构,分店 Zc(uK{3W-
brought forward (账户余额等的)承上年,承上期,承上页 M@EML
@~
budget 预算 -8;U1 ^#
building 建筑物;大楼 e
84[B.
business conditions 业务情况,经营情况 \72(d
business licence (企业等的)营业执照 W}#eQ|oCV
business relation 业务关系 :pj#t$:!
U">w3o|