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 {m_A1D/_
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审计词汇英汉对照 Cz=A{<^g
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ability to continue as a going concern 持续经营能力 zt)p`kd D
acceptability 可接受性,可接受程度 BGlGpl
acceptable level of detection risk 检查风险的可接受水平 $tD
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acceptance of engagement 接受委托 ;1*m}uNz
accepting the engagement for the first time 首次接受委托 P<cMP)+K
access to asset 对资产的接触 p@cfY]<7
according to 根据,依据,依照 )d770Xg+
account balance 账户余额 gtaV6sD
account for 对……进行会计处理,核算;解释 *2 qh3
accounting 会计,会计学 R
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accounting advisory serve 会计咨询服务 >0Fxyv8
accounting firm 会计师事务所 ~8H&m,{j
accounting information 会计信息,会计资料 ||{T5E-.F
accounting period 会计期间 ?Kx6Sf<i
accounting policies 会计政策 A6?qIy
accounting professional bodies 会计职业组织,会计职业团体 pgz:F#>
accounting records 会计记录 iXUWIgr
accounting responsibility 会计责任 g:3d<CS
accounting service 会计服务 TRs[ ~K)n
accounting standards 会计准则 $'A4RVVT
Accounting Standards for Business Enterprises 企业会计准则 3iu!6lC
accounting system 会计系统 pr62:
accounting treatment 会计处理 (TT3(|v
accuracy 准确性,精确性 b lRY7
additional audit procedures 追加审计程序 Hk<X
addressee 收件人,收信人 ffmG~$Yh_
Administration of State-owned Assets (the~) 国有资产管理局 l?[{?Luq
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 90
adverse opinion 反对意见 \GijNn9ah
advisory group 咨询组,顾问组 :Az8K )
agency fee 代理费,代理费用 7.wR"1p#
aggregate 总计,合计为…… #d}0}7ue
alternation of document and record 变造文件和记录 }G>v]bV0V
alternative audit procedures 替代审计程序,备选审计程序 ;yk9(wea}"
amend 修改,修订 c8^+^.=pX
amortisation 摊销 &ui:DZAxj|
analytical capacity 分析能力 i&A{L}eCr:
analytical procedures 分析性程序 O{lIs_1.Z
annual financial statements 年度会计报表,年度财务报表 =8$|_
appendix 附录,附表 QRsqPh&-
applicable 适用的 Nj0-`j0E
applicable laws and regulations 适用的法规 ePV-yy
application systems 应用系统 R'*<A3^
apply consistently 一贯地执行,一贯地实施 f|-
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appropriate 适当的,合适的; r5f^WZ$-
征用,挪用 >|l;*Kw,/P
appropriate authorization 适当的授权 d4jVdOq2
appropriateness of audit evidence 审计证据的适当性 ]*bAF^8i
approval 批准,核准 *hv=~A
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assertion (会计报表上的)认定;确认 <T(s\N5B=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 sx-EA&5-9k
asset 资产,财产 Jy]FrSm^
asset restructuring 资产重组 Cr'
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assignment of duties 职责的划分 |$YyjY
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assistant 助理,助理人员 pBlRd{#fL
associated company 联属公司,联营公司 L_tjcfVo
association 联合,结合;协会,社团 gJ]Cq/gC
assumption 假设,假定 pp/#Am
at a given date 在某一特定时日 xCR;
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attestation 鉴证,公证 \\Y,?x_0T
attestation service 鉴证服务 zt7_r`#z
audit adjustment 审计调整 E"Zb
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audit areas 审计领域 LiiK3!^i
audit conclusion 审计结论 $-m@KB
audit effectiveness 审计效果 aXRv}WO$>k
audit efficiency 审计效率 /)sDnJ1r
audit engagement letter 审计业务约定书 g
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audit evidence 审计证据 q $t&|{
audit fee 审计费 TcR=GR*cJ
audit files 审计档案 ~RcNZ\2y
audit findings 审计中发现的事项 l<u{6o
audit implementation stage 审计实施阶段 v2IEJ
audit mark 审计标识 }$^]dn@
audit materiality 审计重要性 $8jaapNm@
audit method 审计方法 5i^ `vmK
audit objective 审计目标,审计目的 +c-6#7hh
audit of financial statements 会计报表审计,财务报表审计 :lgHL3yl
audit opinion 审计意见 \BLp-B1s
audit period 被审计期间,被审计年度 `Ac:f5a
audit plan 审计计划 E|Q{]&$;Z"
audit planning 编制审计计划,制定审计计划,审计计划 ^&C&~}Zv
audit planning stage 审计计划阶段 IbF4k.J
audit procedure 审计程序 xC<R:"Mn
audit programme 审计程序表,具体审计计划 [ }{w
audit report 审计报告 DYc.to-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 I%SuT7"Do
audit report with a qualified opinion 有保留意见的审计报告 PoJmW^:}
audit report with an adverse opinion 否定意见的审计报告 B,4q>KQA
audit report with dual dates 双重日期审计报告 lco~X DI
audit reporting stage 审计报告阶段 _B}9f
audit responsibility 审计责任 Cy`26[E$S
audit results 审计结果 *U
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audit risk 审计风险 _8
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audit sampling 审计抽样 ?2/uSG|
audit sampling techniques 审计抽样方法,审计抽样技术 h5x*NM1Ih
audit strategies 审计策略 <F ew<r2
audit summary 审计总结,审计小结 6*sw,sU[y
audit team 审计小组 HC?0Lj
audit test 审计测试 w
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audit trail 审计轨迹 yDzdE;
audit work 审计工作 i[PvDv"n
audit working paper 审计工作底稿 Jms=YLIAA
audited financial statement 审计会计报表,已审计财务报表 ;
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Auditing Guidelines (the~) 审计规范指南 p
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auditing standards 审计准则 J`W-]3S#
audit-oriented working paper (审计)业务类工作底稿 4e}{$s$Xx
authorisation 授权 2@sr:,\1
authorisation of transaction 交易的授权 +)zDA:2Wa"
availability 可获得性 JfbKf~g
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balance 余额;差额;平衡 XjxPIdX_H
balance sheet 资产负债表 p<q]
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bank 银行 =9^Q"t4
bank account 银行账户,银行户头 F,Q?s9s
bank statement 银行对账单 N ,+(>?y
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barter transaction 易货交易,以物换物交易 B "*`R!y
basis of audit 审计依据 V>B'+b+<
basis of preparation (会计报表的)编制基础 #VO.%H}i
book of account 账目,账簿 6p#g0t
borrowing 借款,贷款,借债 cs
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branch 分支,分支机构,分店 pL! a
brought forward (账户余额等的)承上年,承上期,承上页 kymn)Ea
budget 预算 H/^B.5RYE>
building 建筑物;大楼 A?DB#-z.r
business conditions 业务情况,经营情况 Gbn4*<N
business licence (企业等的)营业执照 U~wjR"='
business relation 业务关系 <FQFv
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