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 ~N4m1s"
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审计词汇英汉对照 5P bW[
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 4+n\k
acceptable level of detection risk 检查风险的可接受水平 ;uW FHc5@B
acceptance of engagement 接受委托 btB%[]
accepting the engagement for the first time 首次接受委托 %T[]zJ(
access to asset 对资产的接触 x`s>*^
according to 根据,依据,依照 }V>T M{
account balance 账户余额 y_,bu^+*
account for 对……进行会计处理,核算;解释 \8tsDG(1 '
accounting 会计,会计学 cQ|NJ_F{1
accounting advisory serve 会计咨询服务 !D6]JPX
accounting firm 会计师事务所 DG/Pb)%Y
accounting information 会计信息,会计资料 f$( e\++
accounting period 会计期间 |Tw~@kT@
accounting policies 会计政策 K3C <{#r
accounting professional bodies 会计职业组织,会计职业团体 <@}9Bid!o
accounting records 会计记录 bt *k.=p
accounting responsibility 会计责任 d9ihhqq3}
accounting service 会计服务 fA-7VdR`R
accounting standards 会计准则 zs;JJk^
Accounting Standards for Business Enterprises 企业会计准则 }JfjX'
accounting system 会计系统 *hrd5na
accounting treatment 会计处理 s2?&!
accuracy 准确性,精确性 IV-{ve6
additional audit procedures 追加审计程序 X&zis1A<
addressee 收件人,收信人 y(Td/rY.
Administration of State-owned Assets (the~) 国有资产管理局 ^Cmyx3O^
administrative laws and regulations 行政法规 $>gFf}#C
adverse impact 不利影响,负面影响 rNM;ZPF#
adverse opinion 反对意见 a.'*G6~Qgw
advisory group 咨询组,顾问组 )0MB9RMk1
agency fee 代理费,代理费用 B!yr!DWv
aggregate 总计,合计为…… 9L9sqZUB
alternation of document and record 变造文件和记录 ;<5q]/IHK
alternative audit procedures 替代审计程序,备选审计程序 3$w
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amend 修改,修订 ex|F|0k4}
amortisation 摊销 K,]=6Rj
analytical capacity 分析能力 n%-0V>
analytical procedures 分析性程序 <#.g=ay
annual financial statements 年度会计报表,年度财务报表 b-y
appendix 附录,附表 ;jPXs
applicable 适用的 e)ZUO_Q$
applicable laws and regulations 适用的法规 fVwUe _Y
application systems 应用系统 iE{&*.q_}>
apply consistently 一贯地执行,一贯地实施 @;kSx":b
appropriate 适当的,合适的; BY*Q_Et
征用,挪用 E4!Fupkpf
appropriate authorization 适当的授权 51u0]Qx;fm
appropriateness of audit evidence 审计证据的适当性 'S~5"6r
approval 批准,核准 \9d$@V
assertion (会计报表上的)认定;确认 u>$t'
assessed level of control risk 对控制风险的评估,控制风险的评估水平 m*;ERK
asset 资产,财产 +V+a4lU14
asset restructuring 资产重组 f)!Z~t &
assignment of duties 职责的划分 z~Q)/d,Ac
assistant 助理,助理人员
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associated company 联属公司,联营公司 &zs$x?
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association 联合,结合;协会,社团 7rA;3?p)
assumption 假设,假定 .
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at a given date 在某一特定时日 h~26W
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attestation 鉴证,公证 aT<q=DO
attestation service 鉴证服务 M;NX:mX9
audit adjustment 审计调整 r/sNrB1U"y
audit areas 审计领域 f5k6`7Vj]
audit conclusion 审计结论 nm+s{
audit effectiveness 审计效果 G`zm@QL
audit efficiency 审计效率 |3%8&@ho
audit engagement letter 审计业务约定书 C>~TI,5a3
audit evidence 审计证据 {)"vN(mX
audit fee 审计费 \1`O_DF~o
audit files 审计档案 .o8t+X'G
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 IAEAhqp
audit mark 审计标识 w*!aZ,P
audit materiality 审计重要性 )jC%a6G!
audit method 审计方法 Ewm9\qmg
audit objective 审计目标,审计目的 V$~9]*Wn
audit of financial statements 会计报表审计,财务报表审计 >Se,;cB'/]
audit opinion 审计意见 >f'g0g
audit period 被审计期间,被审计年度 f-2c0Bi
audit plan 审计计划 'n|5ZhXPB
audit planning 编制审计计划,制定审计计划,审计计划 \?N2=jsu$
audit planning stage 审计计划阶段 ??T#QQ
audit procedure 审计程序 e|9A716x
audit programme 审计程序表,具体审计计划 >3_Gw4S*H
audit report 审计报告 ipI
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 1.X@;
audit report with a qualified opinion 有保留意见的审计报告 s{" 2L{,$
audit report with an adverse opinion 否定意见的审计报告 +"6`q;p
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audit report with dual dates 双重日期审计报告 qFNes)_r
audit reporting stage 审计报告阶段 C-[1iW'
audit responsibility 审计责任 ;$tSb ~K+
audit results 审计结果 n(|^SH4$b
audit risk 审计风险 0^ibNiSP
audit sampling 审计抽样 E P+J
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audit sampling techniques 审计抽样方法,审计抽样技术 G9:l'\
audit strategies 审计策略 j5ve2LiFV%
audit summary 审计总结,审计小结 f9;(C4+
audit team 审计小组 ?
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audit test 审计测试 q]M0md
audit trail 审计轨迹 -gWZwW/lD
audit work 审计工作 iIogx8[
audit working paper 审计工作底稿 HK
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audited financial statement 审计会计报表,已审计财务报表 {GO#.P"
Auditing Guidelines (the~) 审计规范指南 aATA9V
auditing standards 审计准则 f9\X>zzB2|
audit-oriented working paper (审计)业务类工作底稿 e]tDy0@
authorisation 授权 nLiY%x`S
authorisation of transaction 交易的授权 Yuc> fFA
availability 可获得性 m_l[MG\
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balance 余额;差额;平衡 ?rup/4|
balance sheet 资产负债表 ##o#eZq:"
bank 银行 -GgA&dh
bank account 银行账户,银行户头 ; Hd7*`$
bank statement 银行对账单 "Yca%:
barter transaction 易货交易,以物换物交易 w\brVnt
basis of audit 审计依据 OC:T
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basis of preparation (会计报表的)编制基础 |&[EZ+[
book of account 账目,账簿 @<Yy{~L|
borrowing 借款,贷款,借债 I9Fr5p-%O
branch 分支,分支机构,分店 lA-h`rl/
brought forward (账户余额等的)承上年,承上期,承上页 )tpL#J
budget 预算 9$m|'$p3sG
building 建筑物;大楼 z"4~P3>{g
business conditions 业务情况,经营情况 6u}</>}
business licence (企业等的)营业执照 ;Q&5,<
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business relation 业务关系 yH}s<@y;7
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