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 VM{
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审计词汇英汉对照 F-}-/N]o
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ability to continue as a going concern 持续经营能力 +3.Ik,Z}zq
acceptability 可接受性,可接受程度 6cof Zc$
acceptable level of detection risk 检查风险的可接受水平 }*Qd]\fy
acceptance of engagement 接受委托 4GJ1P2
accepting the engagement for the first time 首次接受委托 ={' "ATX(U
access to asset 对资产的接触 ~ZU;0#
according to 根据,依据,依照 h"VQFqQy
account balance 账户余额 OJE<2:K
account for 对……进行会计处理,核算;解释 AoHA+>&U
accounting 会计,会计学 K%LDOVE8e
accounting advisory serve 会计咨询服务 xw
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accounting firm 会计师事务所
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accounting information 会计信息,会计资料 `NA[zH,w3
accounting period 会计期间 G%)?jg@EA
accounting policies 会计政策 \V@SCA'
accounting professional bodies 会计职业组织,会计职业团体 }_XW?^/8
accounting records 会计记录 !-
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accounting responsibility 会计责任 PpM
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accounting service 会计服务 tb,.f3;
accounting standards 会计准则 M<JJQh5
Accounting Standards for Business Enterprises 企业会计准则 q0WW^jwQ
accounting system 会计系统 U`q[
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accounting treatment 会计处理 E%eao$
accuracy 准确性,精确性 WrbDB-uM
additional audit procedures 追加审计程序 oTZ?x}Z1
addressee 收件人,收信人 hZnT`!iFE^
Administration of State-owned Assets (the~) 国有资产管理局 m}.ru)
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administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 Qi Wv
adverse opinion 反对意见 ^&<~6y}U^
advisory group 咨询组,顾问组 j)\g0u6
agency fee 代理费,代理费用 oTtmn,
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aggregate 总计,合计为…… ezTu1-m
alternation of document and record 变造文件和记录 43rM?_72
alternative audit procedures 替代审计程序,备选审计程序 mm$D1=h{|
amend 修改,修订 C>cc!
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amortisation 摊销 [i[G" %Q
analytical capacity 分析能力 Y0BvN`E
analytical procedures 分析性程序 c5P52_@
annual financial statements 年度会计报表,年度财务报表 kFv\V
appendix 附录,附表
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applicable 适用的 qGkrG38K
applicable laws and regulations 适用的法规 Qv8#{y@U
application systems 应用系统 *pP"u::S
apply consistently 一贯地执行,一贯地实施 Orh5d7+S
appropriate 适当的,合适的; B%
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appropriate authorization 适当的授权 o!mfd}nG
appropriateness of audit evidence 审计证据的适当性 zcJ]US
approval 批准,核准 Ga f/0/|
assertion (会计报表上的)认定;确认 yP0P-8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 cNC\w%
asset 资产,财产 [2w3c4K
asset restructuring 资产重组 wlqV1.K
assignment of duties 职责的划分 !~UI~-i'
assistant 助理,助理人员 bI[!y#_z4
associated company 联属公司,联营公司 !N$4.slr<p
association 联合,结合;协会,社团 ==x3|^0y
assumption 假设,假定 C
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at a given date 在某一特定时日 \$;\,p p
attestation 鉴证,公证 {%D
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attestation service 鉴证服务 X1<)B]y
audit adjustment 审计调整 }=
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audit areas 审计领域 |UnTd$m
audit conclusion 审计结论 P},S[GaZ
audit effectiveness 审计效果 |L;'In
audit efficiency 审计效率 R
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audit engagement letter 审计业务约定书 PL~k
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audit evidence 审计证据 =@pm-rI|-
audit fee 审计费 t)XV'J
audit files 审计档案 (m;P,*
audit findings 审计中发现的事项 H[@}ri<
audit implementation stage 审计实施阶段 gbpm::
audit mark 审计标识 zQ{ Q>"-
audit materiality 审计重要性 ZfT%EPoZ:
audit method 审计方法 !P@u4FCs
audit objective 审计目标,审计目的 mMN oR]
audit of financial statements 会计报表审计,财务报表审计 uNd ;;X
audit opinion 审计意见 h83ho
audit period 被审计期间,被审计年度 ^%_B'X9
audit plan 审计计划 q,nj|9z V
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 lG#&Pv>-
audit procedure 审计程序 ?Tuh22J{Q
audit programme 审计程序表,具体审计计划 o*p7/KvoT
audit report 审计报告 `m2F.
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 c09]Cp<
audit report with a qualified opinion 有保留意见的审计报告 hN\E8"To
audit report with an adverse opinion 否定意见的审计报告 nOQ+oqM<
audit report with dual dates 双重日期审计报告 .6O>P2m]a_
audit reporting stage 审计报告阶段 m.K"IXD
audit responsibility 审计责任 czMLvPXRx
audit results 审计结果 +Yi=Wo/
audit risk 审计风险 @TgCI`E
audit sampling 审计抽样 }i[i{lKj
audit sampling techniques 审计抽样方法,审计抽样技术 Br#]FB|tD
audit strategies 审计策略 =m} {g/Bk
audit summary 审计总结,审计小结 U^pe/11)H
audit team 审计小组 J=zZGd%
audit test 审计测试 "Wi`S;
audit trail 审计轨迹 :Hd?0eZ|
audit work 审计工作 |lJXI:GG
audit working paper 审计工作底稿 (3]7[h7
audited financial statement 审计会计报表,已审计财务报表 -^#Ix;%
Auditing Guidelines (the~) 审计规范指南 uU5:,Wy+dg
auditing standards 审计准则 t9m`K9.\
audit-oriented working paper (审计)业务类工作底稿 Z?nMt
authorisation 授权 1Za\T?V
authorisation of transaction 交易的授权 Mqc[IAcd]
availability 可获得性 qk_
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balance 余额;差额;平衡 EiJSLL
balance sheet 资产负债表 ?Fi-,4
bank 银行 8 6L&u:o:
bank account 银行账户,银行户头 8:s3Q`O
bank statement 银行对账单 ORtl~V'
barter transaction 易货交易,以物换物交易 ^S<Z'S
basis of audit 审计依据 Hlz4f+#I
basis of preparation (会计报表的)编制基础 =HoiQWQs`
book of account 账目,账簿 m k -"
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borrowing 借款,贷款,借债 a'T|p)N.;T
branch 分支,分支机构,分店 ir]u FOj
brought forward (账户余额等的)承上年,承上期,承上页 v11mu2
budget 预算 ];uvE? 55
building 建筑物;大楼 1]hMA\x
business conditions 业务情况,经营情况 Q;aZpi-E"
business licence (企业等的)营业执照 5lU`o
business relation 业务关系 R8],}6,;E}
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