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 :3J,t//c
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审计词汇英汉对照 (`\ DDJ[
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ability to continue as a going concern 持续经营能力 m r"b/oM{
acceptability 可接受性,可接受程度 /N.xh
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 u0 myB/`
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 ^3"~
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according to 根据,依据,依照 ICAp
account balance 账户余额 2o2jDQ|7
account for 对……进行会计处理,核算;解释 yNCd}
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accounting 会计,会计学 R8|H*5T?+
accounting advisory serve 会计咨询服务 wV8_O)[
accounting firm 会计师事务所 SO @d\H
accounting information 会计信息,会计资料 (iQ<
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accounting period 会计期间 x7\b-EC
accounting policies 会计政策 qF'lh
accounting professional bodies 会计职业组织,会计职业团体 3/_rbPr
accounting records 会计记录 Q*4{2oQ
accounting responsibility 会计责任 czNi)4x
accounting service 会计服务
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accounting standards 会计准则 U9"g;t+/
Accounting Standards for Business Enterprises 企业会计准则 b9nTg
accounting system 会计系统 J5dwd,FQ
accounting treatment 会计处理 (D2G.R\pr
accuracy 准确性,精确性 (;\"
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additional audit procedures 追加审计程序 7PTw'+{
addressee 收件人,收信人 6z`l}<q
Administration of State-owned Assets (the~) 国有资产管理局 gOiZ8K!
administrative laws and regulations 行政法规 BoJpf8e'-e
adverse impact 不利影响,负面影响 4eVQO%&2
adverse opinion 反对意见
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advisory group 咨询组,顾问组 +4L]Z;k
agency fee 代理费,代理费用 0zQ~'x
aggregate 总计,合计为…… xER-TT#S
alternation of document and record 变造文件和记录 ^IQtXae6M
alternative audit procedures 替代审计程序,备选审计程序 9w3KAca
amend 修改,修订 HSwC4y}
amortisation 摊销 wrP3:!=
analytical capacity 分析能力 arK(dg~S
analytical procedures 分析性程序 2i9FzpC3
annual financial statements 年度会计报表,年度财务报表 K
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appendix 附录,附表 U:r^4,Mz*
applicable 适用的 ^VI\:<\{
applicable laws and regulations 适用的法规 /]U),LbN
application systems 应用系统 9'5< b
apply consistently 一贯地执行,一贯地实施 q@i>)nC R
appropriate 适当的,合适的; !NqLBrcv 0
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appropriate authorization 适当的授权 @L
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appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 #~}4< 18
assertion (会计报表上的)认定;确认 `d c&B
assessed level of control risk 对控制风险的评估,控制风险的评估水平 E!A+J63zsw
asset 资产,财产 C6"{-{H
asset restructuring 资产重组 z`H|]${X
assignment of duties 职责的划分 HIGTo\]Z
assistant 助理,助理人员 ]ZR}Pm/CA
associated company 联属公司,联营公司 D :)HKD.
association 联合,结合;协会,社团 Xr."C(`w
assumption 假设,假定 u+lNcyp"MW
at a given date 在某一特定时日 }A}cq!I^
attestation 鉴证,公证 ^O.` P
attestation service 鉴证服务 V~#8lu7;
audit adjustment 审计调整 k1'd';gQ
audit areas 审计领域 %y)]Q|
audit conclusion 审计结论 -e\OF3Td
audit effectiveness 审计效果 B/Js>R
audit efficiency 审计效率 ke<l@wO
audit engagement letter 审计业务约定书 t/lQSUip
audit evidence 审计证据 V=gu'~
audit fee 审计费 g& ou[_A
audit files 审计档案 !c"EgP+
audit findings 审计中发现的事项 G>edJPfQ
audit implementation stage 审计实施阶段 h e=A%s
audit mark 审计标识 :FUxe kz
audit materiality 审计重要性 wZ5k|5KtW
audit method 审计方法 3qQ}U}-; |
audit objective 审计目标,审计目的 lFp : F5
audit of financial statements 会计报表审计,财务报表审计 |Ed?s
audit opinion 审计意见 FM=XoMP q
audit period 被审计期间,被审计年度 wG&Z7C b
audit plan 审计计划 L)i6UAo
audit planning 编制审计计划,制定审计计划,审计计划 a8YFH$Xh
audit planning stage 审计计划阶段 hbe";(
audit procedure 审计程序 Xz?7x0)Z
audit programme 审计程序表,具体审计计划 U#x`u|L&6
audit report 审计报告 mg< v9#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,Yn$X
audit report with a qualified opinion 有保留意见的审计报告 u+9)B 6O1
audit report with an adverse opinion 否定意见的审计报告 *:%I|5
audit report with dual dates 双重日期审计报告 %CZGV7JdA
audit reporting stage 审计报告阶段 d(j
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audit responsibility 审计责任 Jt:)(&-t
audit results 审计结果 8%`h:fE
audit risk 审计风险
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audit sampling 审计抽样 BXNC(^
audit sampling techniques 审计抽样方法,审计抽样技术 A 4*D3\>%u
audit strategies 审计策略 Qe0?n
audit summary 审计总结,审计小结 de9e7.(2
audit team 审计小组 [s[!PlazX
audit test 审计测试 cj4o[l
audit trail 审计轨迹 HqI[]T@
audit work 审计工作 V`0Y
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audit working paper 审计工作底稿 :j#zn~7
audited financial statement 审计会计报表,已审计财务报表 _}j6Pw'
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 -
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audit-oriented working paper (审计)业务类工作底稿 /!_FE+
authorisation 授权 i!G<sfL
authorisation of transaction 交易的授权 I-Q(kWc
availability 可获得性 #3O$B*gV6
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balance 余额;差额;平衡 QO>)ug+
balance sheet 资产负债表 t]{, 7.S
bank 银行 oore:`m;
bank account 银行账户,银行户头 C,8@V`
bank statement 银行对账单 4^*Z[6nt|
barter transaction 易货交易,以物换物交易 e
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basis of audit 审计依据 Odm1;\=Eg+
basis of preparation (会计报表的)编制基础 kaRjv
book of account 账目,账簿 -dw/wHf"
borrowing 借款,贷款,借债 x&N@R?AG1
branch 分支,分支机构,分店 P
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brought forward (账户余额等的)承上年,承上期,承上页 "
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budget 预算 <J]N E|:
building 建筑物;大楼 ]E*xn
business conditions 业务情况,经营情况 3W[Ps?G
business licence (企业等的)营业执照 rW)}$|-Z
business relation 业务关系 1`1Jn*|TI
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