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 ,J=P,](
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审计词汇英汉对照 /YKMKtE
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ability to continue as a going concern 持续经营能力 IVvtX}
acceptability 可接受性,可接受程度 S6i@"h5
acceptable level of detection risk 检查风险的可接受水平 ':h
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acceptance of engagement 接受委托 Gpj*
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accepting the engagement for the first time 首次接受委托 ~qVz)<
access to asset 对资产的接触 K`%tGVY
according to 根据,依据,依照 _'0
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account balance 账户余额 \}*k)$r
account for 对……进行会计处理,核算;解释 cD}S
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accounting 会计,会计学 XVVD 0^ Q
accounting advisory serve 会计咨询服务 Z9`TwS@x[
accounting firm 会计师事务所 f'En#-?O
accounting information 会计信息,会计资料 -#:zsu
accounting period 会计期间 2B1xUj ]
accounting policies 会计政策 a>mMvc"
accounting professional bodies 会计职业组织,会计职业团体 6cS>bl
accounting records 会计记录 F3U` ueP
accounting responsibility 会计责任 BzJ;%ywS
accounting service 会计服务 qi[Z,&
accounting standards 会计准则 p]G3)s@>
Accounting Standards for Business Enterprises 企业会计准则 ]c)_&{:V
accounting system 会计系统 77 r(*.O|
accounting treatment 会计处理 f{
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accuracy 准确性,精确性 `8_z!)
additional audit procedures 追加审计程序 afEF]i
addressee 收件人,收信人 h:bru:ef
Administration of State-owned Assets (the~) 国有资产管理局 -1|iz2^N
administrative laws and regulations 行政法规 +JyUe
adverse impact 不利影响,负面影响 n| !@1sd
adverse opinion 反对意见 {jKI^aC<[
advisory group 咨询组,顾问组 D1s4`V -
agency fee 代理费,代理费用 *Ust[u
aggregate 总计,合计为…… BHFY%6J!
alternation of document and record 变造文件和记录 Z=S>0|`R
alternative audit procedures 替代审计程序,备选审计程序 s 0u{dqP
amend 修改,修订 ~g;
amortisation 摊销 +
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analytical capacity 分析能力 {D&9UZm
analytical procedures 分析性程序 |`d0^(X
annual financial statements 年度会计报表,年度财务报表 '_P\#7$!MV
appendix 附录,附表 T(?HMyg3
applicable 适用的 CO+/.^s7}S
applicable laws and regulations 适用的法规 "`Ge~N[$A
application systems 应用系统 rNOES3[~
apply consistently 一贯地执行,一贯地实施 VR{+f7:}
appropriate 适当的,合适的; h@{_duu
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appropriate authorization 适当的授权 E6B!+s!]
appropriateness of audit evidence 审计证据的适当性 F/c$v
approval 批准,核准 +UN <Zp7I/
assertion (会计报表上的)认定;确认 $:s`4N^
assessed level of control risk 对控制风险的评估,控制风险的评估水平 \00DqL(Oj`
asset 资产,财产 AV8T
asset restructuring 资产重组 {LzH&qu
assignment of duties 职责的划分 sW#JjtK
assistant 助理,助理人员 KW^<,qt5w
associated company 联属公司,联营公司 R<ND=[}s
association 联合,结合;协会,社团 3riw1r;Q
assumption 假设,假定 z&8un%Jt
at a given date 在某一特定时日 Q^Ql\
attestation 鉴证,公证 [4&#*@
attestation service 鉴证服务 'J)2g"T@
audit adjustment 审计调整
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audit areas 审计领域 T GB_~Bqe
audit conclusion 审计结论 D('2p8;2"7
audit effectiveness 审计效果 +k<w!B*
audit efficiency 审计效率 $!
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audit engagement letter 审计业务约定书 >ydRSr^
audit evidence 审计证据 C#V ~Y
audit fee 审计费 MTGiAFE
audit files 审计档案 e?0q9W
audit findings 审计中发现的事项 V&]DzjT/
audit implementation stage 审计实施阶段 2aA`f7
audit mark 审计标识 #zUXyT#X
audit materiality 审计重要性 p{dwZ_gl
audit method 审计方法 bAk&~4Y_"
audit objective 审计目标,审计目的 wd@aw /
audit of financial statements 会计报表审计,财务报表审计 m(iR|Zx
audit opinion 审计意见 h&3YGCl
audit period 被审计期间,被审计年度 S/ywA9~3Q
audit plan 审计计划 )2q
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audit planning 编制审计计划,制定审计计划,审计计划 _96~rel_P
audit planning stage 审计计划阶段 |WryBzZ>on
audit procedure 审计程序 6(|d|Si *c
audit programme 审计程序表,具体审计计划 d@0Kr5_
audit report 审计报告 ;^Sr"v6r>u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ma$Prd
audit report with a qualified opinion 有保留意见的审计报告 nz1'? _5
audit report with an adverse opinion 否定意见的审计报告 q@5K6yE
audit report with dual dates 双重日期审计报告 dx*qb
audit reporting stage 审计报告阶段 iTh:N2/-vc
audit responsibility 审计责任 GV6K/T:
audit results 审计结果 :1q4"tv|
audit risk 审计风险 c
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audit sampling 审计抽样 jDM
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audit sampling techniques 审计抽样方法,审计抽样技术 *1Z5+uVT[
audit strategies 审计策略 dBV7Te4L
audit summary 审计总结,审计小结 D<i[LZd
audit team 审计小组 x_!0.S
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audit test 审计测试 g$:Xuw1
audit trail 审计轨迹 fEE
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audit work 审计工作 RyB~Lm`ZK%
audit working paper 审计工作底稿 +|Hioq*,t
audited financial statement 审计会计报表,已审计财务报表 'D1A}X
Auditing Guidelines (the~) 审计规范指南 %Pqk63QF
auditing standards 审计准则 l%z< (L5
audit-oriented working paper (审计)业务类工作底稿 HpEQEIvt
authorisation 授权 e
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authorisation of transaction 交易的授权 )Rat0$6
availability 可获得性 R2L;bGI*J
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balance 余额;差额;平衡 Rd7_~.Bo
balance sheet 资产负债表 Ch()P.n?
bank 银行 b*fgv9Kh'
bank account 银行账户,银行户头 0n ~ Zz
bank statement 银行对账单 yL^UE=#C_
barter transaction 易货交易,以物换物交易 aq+Y7IR_
basis of audit 审计依据 AB Xl
basis of preparation (会计报表的)编制基础 ,6!rR,0
book of account 账目,账簿
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borrowing 借款,贷款,借债 "TV(H+1,z
branch 分支,分支机构,分店 G!8Z~CPF
brought forward (账户余额等的)承上年,承上期,承上页 qrvsjYi*w
budget 预算 ffXyc2o
building 建筑物;大楼 G'zF)0oD
business conditions 业务情况,经营情况 b?4/#&z]
business licence (企业等的)营业执照 !{n<K:x1
business relation 业务关系 _ ~RpGX
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