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 9JYrP6I!_
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审计词汇英汉对照 1D%3|_id^
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ability to continue as a going concern 持续经营能力 #RT} -H
acceptability 可接受性,可接受程度 78zjC6}`
acceptable level of detection risk 检查风险的可接受水平 `@1y|j:m
acceptance of engagement 接受委托 l$N
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accepting the engagement for the first time 首次接受委托 Ysbd4rN
access to asset 对资产的接触 <
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according to 根据,依据,依照 =oQw?,eY
account balance 账户余额 qKNX^n;
account for 对……进行会计处理,核算;解释 ;43Ye
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accounting 会计,会计学 _ZX"gHx
accounting advisory serve 会计咨询服务 r!:W-Y%
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 >oSNKE
accounting period 会计期间 t>.1,'zb
accounting policies 会计政策 +EK(r@eV
accounting professional bodies 会计职业组织,会计职业团体 9c9FC
accounting records 会计记录 &9X`tCnL
accounting responsibility 会计责任 tl9=u-D13@
accounting service 会计服务 M0VC
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accounting standards 会计准则 U
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Accounting Standards for Business Enterprises 企业会计准则 .#0),JJZ[
accounting system 会计系统 x dDR/KS
accounting treatment 会计处理 v|uY
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accuracy 准确性,精确性 *qdf?'R
additional audit procedures 追加审计程序 v0hr ~1
addressee 收件人,收信人 7yp7`|,p
Administration of State-owned Assets (the~) 国有资产管理局 Q M7z
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administrative laws and regulations 行政法规 9QE|p
adverse impact 不利影响,负面影响 \)Jv4U\;
adverse opinion 反对意见 Xvu|ss
advisory group 咨询组,顾问组 NJK?5{H'
agency fee 代理费,代理费用 JA0$Fz
aggregate 总计,合计为…… Y*nzOD$
alternation of document and record 变造文件和记录 i\hH .7G1
alternative audit procedures 替代审计程序,备选审计程序 BM PLL2I
amend 修改,修订 (}E-+:vFU
amortisation 摊销 \|^fG9M~
analytical capacity 分析能力 $T7hY$2Ql
analytical procedures 分析性程序 3S='/
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annual financial statements 年度会计报表,年度财务报表 rK&ofc]f$
appendix 附录,附表 +bK[3KG4F5
applicable 适用的 'A@[a_
applicable laws and regulations 适用的法规 ]=ar&1}J
application systems 应用系统 5"(AqXoq
apply consistently 一贯地执行,一贯地实施 $mFsf)1]]?
appropriate 适当的,合适的; Cw;&{jY
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appropriate authorization 适当的授权 r"#h6lYK&
appropriateness of audit evidence 审计证据的适当性 nsR^TD;
approval 批准,核准 @?ntMh6
assertion (会计报表上的)认定;确认 K^z-G=|N
assessed level of control risk 对控制风险的评估,控制风险的评估水平 w6tb vhcmU
asset 资产,财产 N!" ]e*q
asset restructuring 资产重组 7+]T}4;
assignment of duties 职责的划分 #k? Rl
assistant 助理,助理人员 s'%KKC
associated company 联属公司,联营公司 pL` snVz
association 联合,结合;协会,社团 KI (9TI*
assumption 假设,假定 g*$
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at a given date 在某一特定时日 ?m-kpW8
attestation 鉴证,公证
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attestation service 鉴证服务 il^SGH
audit adjustment 审计调整 <()xO(
audit areas 审计领域 x h[4d
audit conclusion 审计结论 INwc@XB
audit effectiveness 审计效果 `K[:<p}
audit efficiency 审计效率 +kCVi
audit engagement letter 审计业务约定书 fM8kS
audit evidence 审计证据 E:BEQ:(~L
audit fee 审计费 n=v4m_e
audit files 审计档案 |u8hxa
audit findings 审计中发现的事项 Bm%.f!`
audit implementation stage 审计实施阶段 QrDrdA
audit mark 审计标识 9_IR%bm
audit materiality 审计重要性 lh`inAt)"
audit method 审计方法 =y >P>&sI
audit objective 审计目标,审计目的 t!^FWr&
audit of financial statements 会计报表审计,财务报表审计 =QEg~sD^)s
audit opinion 审计意见 )f#@`lf[<
audit period 被审计期间,被审计年度 #|^7{TN
audit plan 审计计划 bu"Jb4_a>
audit planning 编制审计计划,制定审计计划,审计计划 2 cfzLW(
audit planning stage 审计计划阶段 A?Jm59{w
audit procedure 审计程序 QC>I<j&`!
audit programme 审计程序表,具体审计计划 } {/4sll
audit report 审计报告 aq3evm
audit report with a disclaimer of opinion 拒绝表示意见审计报告 JA7HO|
audit report with a qualified opinion 有保留意见的审计报告 G-oCA1UdN
audit report with an adverse opinion 否定意见的审计报告 ;@K,>$ur-
audit report with dual dates 双重日期审计报告 /:dVW"A|
audit reporting stage 审计报告阶段 *|AnL}GJ
audit responsibility 审计责任 @%J?[PG
audit results 审计结果 %z!
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audit risk 审计风险 /b@0HL?
audit sampling 审计抽样 l/OG79qq
audit sampling techniques 审计抽样方法,审计抽样技术 }4xxge?r
audit strategies 审计策略 #V-qS/ q"
audit summary 审计总结,审计小结 IDBhhv3ak
audit team 审计小组 sw*k(i
audit test 审计测试 Y5LESZWo
audit trail 审计轨迹 {neE(0
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audit work 审计工作 pfg"6P
audit working paper 审计工作底稿 ><OdHRh@#
audited financial statement 审计会计报表,已审计财务报表 Y">tfLIL_
Auditing Guidelines (the~) 审计规范指南 18w[T=7)
auditing standards 审计准则 Tp~yn
audit-oriented working paper (审计)业务类工作底稿 9.e?<u*-z
authorisation 授权 hXS'*vO"
authorisation of transaction 交易的授权 S}e*~^1J
availability 可获得性 S|;a=K&hS
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balance 余额;差额;平衡 xTD6?X'4
balance sheet 资产负债表 &dvJg
bank 银行 `ZN@L<I6
bank account 银行账户,银行户头 *Q=-7am
bank statement 银行对账单 @&+h3dV.V
barter transaction 易货交易,以物换物交易 .&7=ZY>E
basis of audit 审计依据 fh$U"
basis of preparation (会计报表的)编制基础 3leg,qd
book of account 账目,账簿 aVuan&]*=
borrowing 借款,贷款,借债 ,Z_nV
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branch 分支,分支机构,分店 'DsfKR^s
brought forward (账户余额等的)承上年,承上期,承上页 i#lvt#2J0
budget 预算 PGT!HdX#{
building 建筑物;大楼 : ` F>B
business conditions 业务情况,经营情况 %H<w.]>
business licence (企业等的)营业执照 !=&]#-;b
business relation 业务关系 9b]*R.x:$&
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