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 G-2~$ u
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审计词汇英汉对照 5I2 h(Td
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ability to continue as a going concern 持续经营能力 "lu^
acceptability 可接受性,可接受程度 J.:
acceptable level of detection risk 检查风险的可接受水平 B=K<k+{6"
acceptance of engagement 接受委托 ;"Qq/knVL
accepting the engagement for the first time 首次接受委托 )s^gT]"N
access to asset 对资产的接触 ?]Hs~n-
according to 根据,依据,依照
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account balance 账户余额 r3U7`P
account for 对……进行会计处理,核算;解释 Y\_mqd
accounting 会计,会计学 XrTc5V
accounting advisory serve 会计咨询服务 d+v|&yN
accounting firm 会计师事务所 ,"`3N2!Y}
accounting information 会计信息,会计资料 {$[0YRNk
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accounting period 会计期间 5JVBDA^#om
accounting policies 会计政策 XchD3p+uB
accounting professional bodies 会计职业组织,会计职业团体 xj U0&
accounting records 会计记录 ";(m,if-
accounting responsibility 会计责任 jrN 5l1np
accounting service 会计服务 6wB
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accounting standards 会计准则 hs;|,r
Accounting Standards for Business Enterprises 企业会计准则 EH2):
accounting system 会计系统 -u%o) ;B
accounting treatment 会计处理 v"(6rZsa
accuracy 准确性,精确性 ^0>^5l'n
additional audit procedures 追加审计程序 <ZZfN@6
addressee 收件人,收信人 |tI{MztJ"c
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 um]*nXIr
adverse impact 不利影响,负面影响 xC _3&.
adverse opinion 反对意见 ;:[P/eg
advisory group 咨询组,顾问组 vFJ4`Gjw(
agency fee 代理费,代理费用 "7+^`?
aggregate 总计,合计为…… YK8l#8K
alternation of document and record 变造文件和记录 b_{+O qI
alternative audit procedures 替代审计程序,备选审计程序 8i`T?KB
amend 修改,修订 XU}i<5
amortisation 摊销 '!Va9m*w7
analytical capacity 分析能力 h6LjReNo
analytical procedures 分析性程序 : ciwh
annual financial statements 年度会计报表,年度财务报表 8cY5:plK
appendix 附录,附表 ZT&[:>upR
applicable 适用的 p +JOUW
applicable laws and regulations 适用的法规 fy>3#`T-
application systems 应用系统 <LBCu;
apply consistently 一贯地执行,一贯地实施 MJe/ \
appropriate 适当的,合适的; Dy. |bUB!f
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appropriate authorization 适当的授权 \J(~
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appropriateness of audit evidence 审计证据的适当性 /P3Pv"r|8]
approval 批准,核准 b9.7j!W
assertion (会计报表上的)认定;确认 @Kbj:S;m
assessed level of control risk 对控制风险的评估,控制风险的评估水平 f~=e
asset 资产,财产 T[},6I|!
asset restructuring 资产重组 _%rkN0-(a
assignment of duties 职责的划分 8j&1qJx)
assistant 助理,助理人员 mrE>o!
associated company 联属公司,联营公司 ^|rzq
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association 联合,结合;协会,社团 +BI%.A`2
assumption 假设,假定 CD?b.Cxai
at a given date 在某一特定时日 cru&nH*O^
attestation 鉴证,公证 YL;*%XmAG
attestation service 鉴证服务 p'/%"
audit adjustment 审计调整 'zt}\ Dt
audit areas 审计领域 PL\4\dXB
audit conclusion 审计结论 ezJ^
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audit effectiveness 审计效果 pDr/8HEh
audit efficiency 审计效率 Pa\yp?({q
audit engagement letter 审计业务约定书 )buy2#8UW
audit evidence 审计证据 \"K:<+RH
audit fee 审计费 $Ov
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audit files 审计档案 uZ1G,9
audit findings 审计中发现的事项 0#e
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audit implementation stage 审计实施阶段 fk5pPm|MiL
audit mark 审计标识 !qs~j=;y3
audit materiality 审计重要性 czo*_q%
audit method 审计方法 g( eA?
audit objective 审计目标,审计目的 0F 4%Xz
audit of financial statements 会计报表审计,财务报表审计 @DR?^
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audit opinion 审计意见 3XjY
audit period 被审计期间,被审计年度 7&|&y
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audit plan 审计计划 c&L|e$C]
audit planning 编制审计计划,制定审计计划,审计计划 %`dVX
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audit planning stage 审计计划阶段 NTM.Vj
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audit procedure 审计程序 jA%R8hdr_
audit programme 审计程序表,具体审计计划 %8%0l*n'
audit report 审计报告 =p!Hl#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \xZ6+xZd1
audit report with a qualified opinion 有保留意见的审计报告 olDzmy(=W*
audit report with an adverse opinion 否定意见的审计报告 -Ze2]^#dl
audit report with dual dates 双重日期审计报告 )!`>Q|]}Zd
audit reporting stage 审计报告阶段 zv\T ;_
audit responsibility 审计责任 g7LS
audit results 审计结果 g9gyx/'*
audit risk 审计风险 P.t7_v>
audit sampling 审计抽样 nfr..4,:
audit sampling techniques 审计抽样方法,审计抽样技术 P<xC
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audit strategies 审计策略 @JD!.3
audit summary 审计总结,审计小结 :?gk=JH:
audit team 审计小组 euh rEjwkH
audit test 审计测试 'F8:|g
audit trail 审计轨迹 1,G f;mcQ
audit work 审计工作 4L6'4 t"s
audit working paper 审计工作底稿 =G/`r!r*0I
audited financial statement 审计会计报表,已审计财务报表 <m?/yREK2
Auditing Guidelines (the~) 审计规范指南 z6Yx
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auditing standards 审计准则 M*jn8OE
audit-oriented working paper (审计)业务类工作底稿 @z.HyQ_v
authorisation 授权 :+S~N)0j^
authorisation of transaction 交易的授权 ATU] KL!{
availability 可获得性 ZEU
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balance 余额;差额;平衡 z 4`H<Pn
balance sheet 资产负债表 bU"2D.k
bank 银行 :,dO7dJi
bank account 银行账户,银行户头 ]u O|YLWp
bank statement 银行对账单 cLnvb!g'#
barter transaction 易货交易,以物换物交易 }%e
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basis of audit 审计依据 9"k^:}8.
basis of preparation (会计报表的)编制基础 +D+Rf,D
book of account 账目,账簿 k<NEauQ
borrowing 借款,贷款,借债 `zRm
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branch 分支,分支机构,分店 GCA?sFwo>
brought forward (账户余额等的)承上年,承上期,承上页 {[.<BU-
budget 预算 < G:G/
building 建筑物;大楼 7
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business conditions 业务情况,经营情况 Jq?"?d|:
business licence (企业等的)营业执照 ?wS/KEl=O
business relation 业务关系 5PCKBevV
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