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 WJ[>p
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ability to continue as a going concern 持续经营能力 !]RSG^%s{
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 gU NWM^n
accepting the engagement for the first time 首次接受委托 0r8Wv,7Bo
access to asset 对资产的接触 bX`Gv+
according to 根据,依据,依照 Vo6g /h?`
account balance 账户余额 V
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account for 对……进行会计处理,核算;解释 %~PT7"4
accounting 会计,会计学 .aVt d
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accounting advisory serve 会计咨询服务 vUOl@UQ5
accounting firm 会计师事务所 2i1xSKRYrD
accounting information 会计信息,会计资料
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accounting period 会计期间 =;b3i1'U
accounting policies 会计政策 ?( z"Ub]
accounting professional bodies 会计职业组织,会计职业团体 nAAv42j[
accounting records 会计记录 ecR)8^1 '
accounting responsibility 会计责任 het<#3Bo
accounting service 会计服务 J_m@YkK
accounting standards 会计准则 V*@Y9G
Accounting Standards for Business Enterprises 企业会计准则 H\\FAOj
accounting system 会计系统 4l68+
accounting treatment 会计处理 BMu Efa^
accuracy 准确性,精确性 cC NRv$IO\
additional audit procedures 追加审计程序 m8e()8lZ3
addressee 收件人,收信人 ~id:Rh>o
Administration of State-owned Assets (the~) 国有资产管理局 x;\/Xj;
administrative laws and regulations 行政法规 oD1k7Gq1
adverse impact 不利影响,负面影响 VuH ->
adverse opinion 反对意见 0\X<vrW
advisory group 咨询组,顾问组 KB(W'M_D\
agency fee 代理费,代理费用 %Ta"H3ZW
aggregate 总计,合计为…… K7K/P{@9[9
alternation of document and record 变造文件和记录 w>=N~0@t
alternative audit procedures 替代审计程序,备选审计程序 Ke?,AWfG
amend 修改,修订 j%^4
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amortisation 摊销 _vDmiIn6K
analytical capacity 分析能力 Hq 3V+$
analytical procedures 分析性程序 |5O>7~Tp
annual financial statements 年度会计报表,年度财务报表 ^\?Rh(pu
appendix 附录,附表 ;l
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applicable 适用的 3}F>t{FDk
applicable laws and regulations 适用的法规 a.}#nSY
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application systems 应用系统 MGt>:&s(]
apply consistently 一贯地执行,一贯地实施 V
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appropriate 适当的,合适的; /lu|FWbEw
征用,挪用 =DDKGy.g
appropriate authorization 适当的授权 ^-[
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appropriateness of audit evidence 审计证据的适当性 FiUwy/,ZV
approval 批准,核准 6[c|14l
assertion (会计报表上的)认定;确认 /#H P;>!n
assessed level of control risk 对控制风险的评估,控制风险的评估水平 emK*g<]
asset 资产,财产 Br7q.
asset restructuring 资产重组 3IlVSR
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assignment of duties 职责的划分 fx[&"$X
assistant 助理,助理人员 X.k8w\~
associated company 联属公司,联营公司 s(3HZ>qx;
association 联合,结合;协会,社团 fs&$?mHL){
assumption 假设,假定 XGH:'^o_
at a given date 在某一特定时日 PQ[?zNrSV
attestation 鉴证,公证 )&d=
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attestation service 鉴证服务 6&ut r!\
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audit adjustment 审计调整 $5)#L$!,]
audit areas 审计领域 ['.])
audit conclusion 审计结论 dX@ic,?
audit effectiveness 审计效果 ]Z8u0YtM)
audit efficiency 审计效率 PENB5+1OK
audit engagement letter 审计业务约定书 rxu_Ssd@"
audit evidence 审计证据 a'?;;ZC-
audit fee 审计费 >Wt@O\k
audit files 审计档案 cOX )+53
audit findings 审计中发现的事项 AG=PbY9
audit implementation stage 审计实施阶段 4=Ru{ewRV
audit mark 审计标识 T :d+Qz\
audit materiality 审计重要性 u@ #%
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audit method 审计方法 `@],J
audit objective 审计目标,审计目的 @ztT1?!e
audit of financial statements 会计报表审计,财务报表审计 ?4/pE@RIy
audit opinion 审计意见 L,y
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audit period 被审计期间,被审计年度 [07E-TT2U
audit plan 审计计划 @Xl(A]w%!
audit planning 编制审计计划,制定审计计划,审计计划 B=& [Z2
audit planning stage 审计计划阶段 nsU7cLf"^V
audit procedure 审计程序 j;]I
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audit programme 审计程序表,具体审计计划 "I/05k K
audit report 审计报告 S*h^7?Bu
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &|GH@^)@
audit report with a qualified opinion 有保留意见的审计报告 jeRE(3'Q
audit report with an adverse opinion 否定意见的审计报告 l!8
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audit report with dual dates 双重日期审计报告 &'W7-Z\j-
audit reporting stage 审计报告阶段 ?96r7C|
audit responsibility 审计责任 -EP1Rl`\
audit results 审计结果 Su6kpC!EW
audit risk 审计风险 = +MF@ 4
audit sampling 审计抽样 rCDt9o>
audit sampling techniques 审计抽样方法,审计抽样技术 J4::.r
audit strategies 审计策略 xz!0BG
audit summary 审计总结,审计小结 !<:Cd(bM
audit team 审计小组 RxYENG]/6
audit test 审计测试 z:f&k}(
audit trail 审计轨迹 49=pB,H;H
audit work 审计工作 $`3yImv+w
audit working paper 审计工作底稿 KqntOo}
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audited financial statement 审计会计报表,已审计财务报表 E
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Auditing Guidelines (the~) 审计规范指南 -J+1V{
auditing standards 审计准则 7wh4~
audit-oriented working paper (审计)业务类工作底稿 vkTu:3Qe
authorisation 授权 aj;x:UqpJ
authorisation of transaction 交易的授权 IdAh)#)
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availability 可获得性 k}fC58q
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balance 余额;差额;平衡 Wn@oG@}~
balance sheet 资产负债表 L.'61ZU
bank 银行 \{ EVRRXn
bank account 银行账户,银行户头 q=88
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bank statement 银行对账单 p
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barter transaction 易货交易,以物换物交易 _F6<ba}o3
basis of audit 审计依据 &SbdX
basis of preparation (会计报表的)编制基础 #U`AK9rP_g
book of account 账目,账簿 lu"0\}7X
borrowing 借款,贷款,借债 OXrm!'
branch 分支,分支机构,分店 |hika`35K
brought forward (账户余额等的)承上年,承上期,承上页 TS6xF?
budget 预算 IN bV6jZL
building 建筑物;大楼 7@<.~*Bl6
business conditions 业务情况,经营情况 Ct)58f2
business licence (企业等的)营业执照 ({t^/b*8
business relation 业务关系 (2H
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