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;"i4!
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ability to continue as a going concern 持续经营能力 KvrcO#-sL
acceptability 可接受性,可接受程度 s*U~Q=Z
acceptable level of detection risk 检查风险的可接受水平 szy^kj^2
acceptance of engagement 接受委托 6mi:%)"
accepting the engagement for the first time 首次接受委托 $`&uu
access to asset 对资产的接触 C4jqT
according to 根据,依据,依照 YQI&8~z
account balance 账户余额 +EWfsKz
account for 对……进行会计处理,核算;解释 pU |SUM
accounting 会计,会计学 !?7c2QRN
accounting advisory serve 会计咨询服务 _lE0_X|d
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 .D`""up|{
accounting period 会计期间 62 biOea
accounting policies 会计政策 pv2u.qg5z
accounting professional bodies 会计职业组织,会计职业团体 P7Ws$7x
accounting records 会计记录 ^sNj[%I
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accounting responsibility 会计责任 zl W5$cC[
accounting service 会计服务 y0R5YCq\":
accounting standards 会计准则 : _>/Yd7-&
Accounting Standards for Business Enterprises 企业会计准则 Y!6,ty'
accounting system 会计系统 9(>l trA
accounting treatment 会计处理 ;@$B{/Q
accuracy 准确性,精确性 P%6-W5<
additional audit procedures 追加审计程序 P2S$Dk_<\X
addressee 收件人,收信人 JZ5NQ)sX
Administration of State-owned Assets (the~) 国有资产管理局 xJ|3}o:,
administrative laws and regulations 行政法规 W7a
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adverse impact 不利影响,负面影响 $~V,.RD
adverse opinion 反对意见 s4RqMO5eI
advisory group 咨询组,顾问组 S;vE%
agency fee 代理费,代理费用 ly<1]jK
aggregate 总计,合计为…… u*ZRU
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alternation of document and record 变造文件和记录 "]dNN{Wka
alternative audit procedures 替代审计程序,备选审计程序 XujVOf
amend 修改,修订 =?}
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amortisation 摊销 l0m\2Ttf
analytical capacity 分析能力 Z2]ySyt]
analytical procedures 分析性程序 4&Uq\,nx
annual financial statements 年度会计报表,年度财务报表 z@nJ-*'U8
appendix 附录,附表 4wZ{Z
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applicable 适用的 D|u! KH
applicable laws and regulations 适用的法规 .cTK\
application systems 应用系统 e>Vr#a4
apply consistently 一贯地执行,一贯地实施 U`D.cEMfH
appropriate 适当的,合适的; 7[wHNJ7)r
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appropriate authorization 适当的授权 KrhAObK
appropriateness of audit evidence 审计证据的适当性 0k?ph$
approval 批准,核准 idLysxN
assertion (会计报表上的)认定;确认 X`d d"8%
assessed level of control risk 对控制风险的评估,控制风险的评估水平 f3>8ZB4
asset 资产,财产 w !N;Y0
asset restructuring 资产重组 MX%D%}N
assignment of duties 职责的划分 ^<8
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assistant 助理,助理人员 Y!VYD_'P
associated company 联属公司,联营公司 qV%t[>
association 联合,结合;协会,社团 g7*ii
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assumption 假设,假定 km;M!}D
at a given date 在某一特定时日 Zc"Vf]:
attestation 鉴证,公证 7a@%^G @!
attestation service 鉴证服务 tdTD!'
audit adjustment 审计调整 8KioL{h
audit areas 审计领域
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audit conclusion 审计结论 5} 9}4e
audit effectiveness 审计效果 E$-u:Z<-
audit efficiency 审计效率 h)EHaaf
audit engagement letter 审计业务约定书 ,"PKGd]^
audit evidence 审计证据 (~~
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audit fee 审计费 _`>F>aP
audit files 审计档案 ?j^[7
audit findings 审计中发现的事项 ;
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audit implementation stage 审计实施阶段 +?[,y
audit mark 审计标识 P=:mn>
audit materiality 审计重要性 B5>1T[T'-
audit method 审计方法 6~KtT{MYQ
audit objective 审计目标,审计目的 B/S~Jn
audit of financial statements 会计报表审计,财务报表审计 3"O)"/"Q.
audit opinion 审计意见 sp4J%2b
audit period 被审计期间,被审计年度 xkIRI1*!
audit plan 审计计划 I$K? ,
audit planning 编制审计计划,制定审计计划,审计计划 FE+Y#
audit planning stage 审计计划阶段 ;\@co5.=
audit procedure 审计程序 $M F
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audit programme 审计程序表,具体审计计划 o2
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audit report 审计报告 ~429sT(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 d,fX3
audit report with a qualified opinion 有保留意见的审计报告 wN [mU
audit report with an adverse opinion 否定意见的审计报告 >E;-asD
audit report with dual dates 双重日期审计报告 z~TG~_s
audit reporting stage 审计报告阶段 {*V
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audit responsibility 审计责任 bkQEfx.
audit results 审计结果 b[Z5:[@\#
audit risk 审计风险 &Q>)3] |p
audit sampling 审计抽样 X<\y%2B|l
audit sampling techniques 审计抽样方法,审计抽样技术 B+G,v:)R6z
audit strategies 审计策略 0f.rjd
audit summary 审计总结,审计小结 *u$MqN
audit team 审计小组 I#0WN
audit test 审计测试 N;cEf7+f
audit trail 审计轨迹 H6ff b)&
audit work 审计工作 G3{t{XkV
audit working paper 审计工作底稿 SST1vzm!
audited financial statement 审计会计报表,已审计财务报表 KX e/i~AS
Auditing Guidelines (the~) 审计规范指南 jseyT#2
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 GE`:bC3
authorisation 授权 6fvzTd},
authorisation of transaction 交易的授权 t?NB#/#%x
availability 可获得性 _qg)^M 6
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balance 余额;差额;平衡 $dAQ'\f7
balance sheet 资产负债表
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bank 银行 2c>e Mfa
bank account 银行账户,银行户头 |oq27*ix~m
bank statement 银行对账单 Qe=,EXf
barter transaction 易货交易,以物换物交易 MWv_BXQ
basis of audit 审计依据 90)0\i+P
basis of preparation (会计报表的)编制基础 xOCHP|?
book of account 账目,账簿 BU[.P]
borrowing 借款,贷款,借债 V[f-Nj Kf
branch 分支,分支机构,分店 R:z
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brought forward (账户余额等的)承上年,承上期,承上页 7XKPC+)1ya
budget 预算 c\i`=>%b@
building 建筑物;大楼 O>)<w
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business conditions 业务情况,经营情况 y5_`<lFv
business licence (企业等的)营业执照 vn"2"hPF|
business relation 业务关系 )clSW
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