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 :@-.whj
$xjfW/k?M
审计词汇英汉对照 Np/vPaAk
WuTkYi
F
A DgB;6Wl
ImbA2Gcs
vJS}_j]_@
ability to continue as a going concern 持续经营能力 \r [@A3O
acceptability 可接受性,可接受程度 m)Wq*&,o
acceptable level of detection risk 检查风险的可接受水平 8q;
aCtei
acceptance of engagement 接受委托 kO$n0y5e
accepting the engagement for the first time 首次接受委托 *p9k> )'J
access to asset 对资产的接触 !T
9CpIM%
according to 根据,依据,依照 mc{W\
H
account balance 账户余额 .K`n;l
Vs
account for 对……进行会计处理,核算;解释 m;
L3c(r.
accounting 会计,会计学 W>:MK-_J
accounting advisory serve 会计咨询服务 DfVJ~,x~
accounting firm 会计师事务所 WZ
h_z^rwn
accounting information 会计信息,会计资料 I&<'A[vHl
accounting period 会计期间 a2/Mf
accounting policies 会计政策 }>V=J aG
accounting professional bodies 会计职业组织,会计职业团体 }}k*i0
accounting records 会计记录 0G2Y_A&e**
accounting responsibility 会计责任 $xcZ{C
accounting service 会计服务 qk(bA/+e
accounting standards 会计准则 D0z[h(m
Accounting Standards for Business Enterprises 企业会计准则 4;eD}g
accounting system 会计系统 VE}r'MBk
accounting treatment 会计处理 NytodVZ'
3
accuracy 准确性,精确性 dczSW]%
additional audit procedures 追加审计程序 .?LRt
addressee 收件人,收信人 Q{an[9To~P
Administration of State-owned Assets (the~) 国有资产管理局 -eIo
administrative laws and regulations 行政法规 Wu(^k25
adverse impact 不利影响,负面影响 =E^/gc%X
adverse opinion 反对意见 gQJLqs"F
advisory group 咨询组,顾问组 ]>%2,+5
agency fee 代理费,代理费用 oK$Krrs0&
aggregate 总计,合计为…… ^7Z;=]
8J
alternation of document and record 变造文件和记录 WNKg>$M
alternative audit procedures 替代审计程序,备选审计程序 H4j1yD(d
amend 修改,修订 *'\ HG
amortisation 摊销 xEeH
Q7J
analytical capacity 分析能力 (U_HX2f
analytical procedures 分析性程序 =6'bGC%c
annual financial statements 年度会计报表,年度财务报表 ck3+A/ !z
appendix 附录,附表 P"]l/
applicable 适用的 #,1z=/d.
applicable laws and regulations 适用的法规 _*b`;{3
application systems 应用系统 #kA?*i[T
apply consistently 一贯地执行,一贯地实施 DiTpjk]c`
appropriate 适当的,合适的; EuImj#Zl
征用,挪用 lP*=4Jh
appropriate authorization 适当的授权 bf{_U%`
appropriateness of audit evidence 审计证据的适当性 q/d?cLgl
approval 批准,核准
Lo5pn
assertion (会计报表上的)认定;确认 c\&;Xr
assessed level of control risk 对控制风险的评估,控制风险的评估水平 NJV kn~<
asset 资产,财产 J9DI(`
asset restructuring 资产重组 "?lz[K>
assignment of duties 职责的划分 LZ.Xcy
assistant 助理,助理人员 _VTpfeL@n
associated company 联属公司,联营公司 ;Krb/qr4_
association 联合,结合;协会,社团 %Lb
cwh(9
assumption 假设,假定 #y[omla8
at a given date 在某一特定时日 @^ *62
attestation 鉴证,公证 }V`_(%Q-e
attestation service 鉴证服务 #8ltV`
audit adjustment 审计调整 Fq5u%S
audit areas 审计领域 %e3E}m>
audit conclusion 审计结论 _\Z'Yl
audit effectiveness 审计效果 56.JBBZZ
audit efficiency 审计效率 )N607 Fa-
audit engagement letter 审计业务约定书 PHY!yc-LjV
audit evidence 审计证据 a1/+C$
oB
audit fee 审计费 r>TOJVT&]
audit files 审计档案 TW70z]B
audit findings 审计中发现的事项 YRr,{[e
audit implementation stage 审计实施阶段 $xq04ejJ
audit mark 审计标识 d_0(;'
audit materiality 审计重要性 S]~5iO_bst
audit method 审计方法 3EY
m@oZj
audit objective 审计目标,审计目的 [@8 po-()L
audit of financial statements 会计报表审计,财务报表审计 $!y^t$u$@
audit opinion 审计意见 R[S1<m;
audit period 被审计期间,被审计年度 `wU['{=
audit plan 审计计划 !E_|Zp]up
audit planning 编制审计计划,制定审计计划,审计计划 R5(([C1
audit planning stage 审计计划阶段 z,7;+6*=L
audit procedure 审计程序 U{LS_VI~
audit programme 审计程序表,具体审计计划 jYFmL_{
audit report 审计报告 +`>E_+Mp
audit report with a disclaimer of opinion 拒绝表示意见审计报告 xpo^\E?2
audit report with a qualified opinion 有保留意见的审计报告 Kg2Du'WQ^
audit report with an adverse opinion 否定意见的审计报告 QjG/H0*mP
audit report with dual dates 双重日期审计报告 A9u>bWIE7
audit reporting stage 审计报告阶段 gsM^Pu09ud
audit responsibility 审计责任 EzjK{v">
audit results 审计结果 Dq$1
j%4Y
audit risk 审计风险 \[.
qN
audit sampling 审计抽样 ^blw\;LB
audit sampling techniques 审计抽样方法,审计抽样技术 _KxR~k^
audit strategies 审计策略 "` cP V){]
audit summary 审计总结,审计小结 3o/f, }_
audit team 审计小组 w?^[*_Y
audit test 审计测试 6sQ;Z |!Pz
audit trail 审计轨迹 GEh( pJ
audit work 审计工作 Zf<T`'_d
audit working paper 审计工作底稿 ~> lqEa
audited financial statement 审计会计报表,已审计财务报表 wy${EY^h
Auditing Guidelines (the~) 审计规范指南 5B2p_$W#
auditing standards 审计准则 hfyU}`]
audit-oriented working paper (审计)业务类工作底稿 3oH/34jj
authorisation 授权 #OM)71kB8
authorisation of transaction 交易的授权 Ut;4`>T
availability 可获得性 US"g>WLwJ
B g<M!]0OK
balance 余额;差额;平衡 cSV&p|
balance sheet 资产负债表 -WF((s;<#
bank 银行 ]4c+{
bank account 银行账户,银行户头 r<!nU&FPD:
bank statement 银行对账单 X9]} UX
barter transaction 易货交易,以物换物交易 ryh"/lu[B
basis of audit 审计依据 hhZ%{lqL
basis of preparation (会计报表的)编制基础 Ng*-Bw)p]
book of account 账目,账簿 0'$67pY
borrowing 借款,贷款,借债 f+n {9
Hz
branch 分支,分支机构,分店 SlR//h
brought forward (账户余额等的)承上年,承上期,承上页 :DNI\TmhJ
budget 预算 EA8plQ~GtE
building 建筑物;大楼 n5.sx|bI?
business conditions 业务情况,经营情况 {cIk-nG-_
business licence (企业等的)营业执照 2gZp
O9
business relation 业务关系 QSa#}vCp*
6o3#<ap<