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 q}L`8(a
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审计词汇英汉对照 g?"QahHG
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ability to continue as a going concern 持续经营能力 u@e.5_:S)
acceptability 可接受性,可接受程度 gC2}?nq*
acceptable level of detection risk 检查风险的可接受水平 *V',@NH#Os
acceptance of engagement 接受委托 Sk+XBX(}
accepting the engagement for the first time 首次接受委托 B@M9oNWHu
access to asset 对资产的接触 (CIcM3|9C
according to 根据,依据,依照 f:+/=MW
account balance 账户余额 7OmT^jV2
account for 对……进行会计处理,核算;解释 \78^ O
accounting 会计,会计学 }ZVond$y4
accounting advisory serve 会计咨询服务 3ArHaAv{y
accounting firm 会计师事务所 GgY8\>u
accounting information 会计信息,会计资料 LXX('d
accounting period 会计期间 Hj
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accounting policies 会计政策 7P3pjgh
accounting professional bodies 会计职业组织,会计职业团体 +_fFRyu>
accounting records 会计记录 7uc\AhOk6
accounting responsibility 会计责任 WcqR; Nm
accounting service 会计服务 \;N+PE
accounting standards 会计准则 %z@ Z^Jv
Accounting Standards for Business Enterprises 企业会计准则 @-[}pZ/
accounting system 会计系统 %Ve@DF8G
accounting treatment 会计处理 bT 42G[x
accuracy 准确性,精确性 8WQ#)
additional audit procedures 追加审计程序 aXj
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addressee 收件人,收信人 %pq.fZI
Administration of State-owned Assets (the~) 国有资产管理局 6k;5T
administrative laws and regulations 行政法规 @Nsn0-B?ne
adverse impact 不利影响,负面影响 1+$F= M~
adverse opinion 反对意见 hQx*#:ns
advisory group 咨询组,顾问组 I ==)a6^
agency fee 代理费,代理费用 ;]1t|td8
aggregate 总计,合计为…… ?[ )}N
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alternation of document and record 变造文件和记录 h# 4n
alternative audit procedures 替代审计程序,备选审计程序 J@/4CSCR]
amend 修改,修订 $,by!w'e:l
amortisation 摊销 rd0Fd+t/
analytical capacity 分析能力 -&7?!<f
analytical procedures 分析性程序 VI4mEq,V
annual financial statements 年度会计报表,年度财务报表 I"czo9Yspd
appendix 附录,附表 .q
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applicable 适用的 lfM vNv
applicable laws and regulations 适用的法规 Ywhhs
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application systems 应用系统 :Y /aT[
apply consistently 一贯地执行,一贯地实施 3@x[M?$
appropriate 适当的,合适的; ]*| hd/j
征用,挪用 K!CVS7
appropriate authorization 适当的授权 .Xp,|T
appropriateness of audit evidence 审计证据的适当性 3Ed
approval 批准,核准 4_-&PZ,d
assertion (会计报表上的)认定;确认 DlCN
assessed level of control risk 对控制风险的评估,控制风险的评估水平 p3 5)K5V
asset 资产,财产 1(Vv-bq$
asset restructuring 资产重组 `&c[s%0
assignment of duties 职责的划分 ]>)shH=Yx
assistant 助理,助理人员 GEy7Vb)
associated company 联属公司,联营公司 s:6K
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association 联合,结合;协会,社团 W[J2>`k9
assumption 假设,假定 xL_
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at a given date 在某一特定时日 kIS )*_
attestation 鉴证,公证 i/_rz.c~3
attestation service 鉴证服务 I>.pkf<V
audit adjustment 审计调整 ?@@$)2_*u
audit areas 审计领域 V z
audit conclusion 审计结论 }bw^p.ci
audit effectiveness 审计效果 UNb7WN
audit efficiency 审计效率 X~VI} dJ
audit engagement letter 审计业务约定书 KB~[nZs7
audit evidence 审计证据 -'miM ~kG[
audit fee 审计费 [x7Rq_^
audit files 审计档案 no-";{c
audit findings 审计中发现的事项 m_Hg!Lg
audit implementation stage 审计实施阶段 UUWRC1EtI
audit mark 审计标识 [\Wl~
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audit materiality 审计重要性 A7YCSjB
audit method 审计方法 ' u<I S/w
audit objective 审计目标,审计目的 ,?m@Ko7Y
audit of financial statements 会计报表审计,财务报表审计 \,NT5>
audit opinion 审计意见 A*0X~6W
audit period 被审计期间,被审计年度 xS@
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audit plan 审计计划 oO[eer_S-
audit planning 编制审计计划,制定审计计划,审计计划 tBzE(vW
audit planning stage 审计计划阶段 JzywSQ
audit procedure 审计程序 yj_/:eX
audit programme 审计程序表,具体审计计划 hb8oq3*x
audit report 审计报告 m$[:
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 8HLL3H0
audit report with a qualified opinion 有保留意见的审计报告 t9<BQg
audit report with an adverse opinion 否定意见的审计报告 a+z
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audit report with dual dates 双重日期审计报告 ][Tw^r&
audit reporting stage 审计报告阶段 E^n!h06~G
audit responsibility 审计责任 ^-?^iWQG
audit results 审计结果 |+8rYIms`
audit risk 审计风险 uHquJQ4
audit sampling 审计抽样 0aR.ct%
audit sampling techniques 审计抽样方法,审计抽样技术 &0T7
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audit strategies 审计策略 [4qvQ7Y
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audit summary 审计总结,审计小结 *j(fk[,i
audit team 审计小组 AiR#:r
audit test 审计测试 BIMX2.S1o
audit trail 审计轨迹 g,YF$:e
audit work 审计工作 ]GRVU
audit working paper 审计工作底稿 n>JJ Xw,,
audited financial statement 审计会计报表,已审计财务报表 4
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Auditing Guidelines (the~) 审计规范指南 `>KNa"b%$
auditing standards 审计准则 ]{i0?c
audit-oriented working paper (审计)业务类工作底稿 0K"+u9D^
authorisation 授权 F6CuY$0m=
authorisation of transaction 交易的授权 V
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availability 可获得性 ![{/V,V]~
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balance 余额;差额;平衡 }duqX R
balance sheet 资产负债表 G@D8[
bank 银行 |;V-;e*
bank account 银行账户,银行户头 &Pv$nMB$I
bank statement 银行对账单 2@_3V_
barter transaction 易货交易,以物换物交易 >nehyo:#
basis of audit 审计依据 se3EI1e
basis of preparation (会计报表的)编制基础 W1o6Sh8v(
book of account 账目,账簿 BHz_1+d
borrowing 借款,贷款,借债 2 PPb
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 ;gHcDnH)
budget 预算 r!{i2I|
building 建筑物;大楼 p{qA%D
business conditions 业务情况,经营情况 N>L)2WKFT
business licence (企业等的)营业执照 4Z{R36 {
business relation 业务关系 wk'(g_DP
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