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 glor+
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ability to continue as a going concern 持续经营能力 d8.ajeN]o
acceptability 可接受性,可接受程度 lCE2SKj
acceptable level of detection risk 检查风险的可接受水平 Z1]"[U[;
acceptance of engagement 接受委托 R`C.ha
accepting the engagement for the first time 首次接受委托 |+/$ g.
access to asset 对资产的接触 3o7xN=N
according to 根据,依据,依照 eG^z*`**
account balance 账户余额 0Uaem
account for 对……进行会计处理,核算;解释 6 ">oo-
accounting 会计,会计学 '
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accounting advisory serve 会计咨询服务 i;HH !
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accounting firm 会计师事务所 s=\7)n=,M
accounting information 会计信息,会计资料 S&|VkZR)
accounting period 会计期间 -wIM0YJ
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 3YRBI|XO
accounting records 会计记录 !pS~'E&q
accounting responsibility 会计责任 )]]|d
accounting service 会计服务 D'?]yyrf
accounting standards 会计准则 '5cZzC
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Accounting Standards for Business Enterprises 企业会计准则 XbXgU#%
accounting system 会计系统 %o-jwr}O{
accounting treatment 会计处理 165WO}(;/
accuracy 准确性,精确性 Dtt\~m;AR
additional audit procedures 追加审计程序 w}b<D#0XC
addressee 收件人,收信人 eHROBxH&
Administration of State-owned Assets (the~) 国有资产管理局 *lY+Yy(
administrative laws and regulations 行政法规 k7b(QADqUU
adverse impact 不利影响,负面影响 j%GbgJ
adverse opinion 反对意见 Vd[2u
advisory group 咨询组,顾问组 &}|0CR.(
agency fee 代理费,代理费用 <mn-=#)
aggregate 总计,合计为…… aZC*7AK
alternation of document and record 变造文件和记录 mN7&%Z
alternative audit procedures 替代审计程序,备选审计程序 I`#EhH
amend 修改,修订 ^s.oZj
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amortisation 摊销 Z
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analytical capacity 分析能力 =*[, *A
analytical procedures 分析性程序 7ozYq_ $
annual financial statements 年度会计报表,年度财务报表 ev*c4^z:s
appendix 附录,附表 3v G
applicable 适用的 L<"k7)k
applicable laws and regulations 适用的法规 ] :GfOgo
application systems 应用系统 {z-NlH
apply consistently 一贯地执行,一贯地实施 yvS^2+jW
appropriate 适当的,合适的; f!^)!~
征用,挪用 !
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appropriate authorization 适当的授权 hxP6C6S
appropriateness of audit evidence 审计证据的适当性 _=)!xnYf
approval 批准,核准 ^U"
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assertion (会计报表上的)认定;确认 _4~k3%w\`l
assessed level of control risk 对控制风险的评估,控制风险的评估水平 frk7^5
asset 资产,财产 fyGCfM
asset restructuring 资产重组 i~(#S8U4d
assignment of duties 职责的划分 Ep,1}Dx
assistant 助理,助理人员 ^]KIgGv\
associated company 联属公司,联营公司 M'b:B*>6
association 联合,结合;协会,社团 YlG;A\]k
assumption 假设,假定 "C?:T'dW
at a given date 在某一特定时日 5
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attestation 鉴证,公证 dzpj9[
attestation service 鉴证服务 A"`L~|&
audit adjustment 审计调整 O5c_\yv=
audit areas 审计领域 h#v L5At
audit conclusion 审计结论 fHW-Je7mG
audit effectiveness 审计效果 T27:"LVw
audit efficiency 审计效率 'o7R/`4KR
audit engagement letter 审计业务约定书 X"laZd947>
audit evidence 审计证据 J: L -15
audit fee 审计费 r
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audit files 审计档案 x0y%\
audit findings 审计中发现的事项 I4A;
audit implementation stage 审计实施阶段 \-DM-NrZ1U
audit mark 审计标识 ;&/sj-xJ2
audit materiality 审计重要性 `>dIF.
audit method 审计方法 Y#GT*V
audit objective 审计目标,审计目的 ks)fQFSbu
audit of financial statements 会计报表审计,财务报表审计 $0ym_6n
audit opinion 审计意见 K
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audit period 被审计期间,被审计年度 3AX?B~s
audit plan 审计计划 C+}CU}
audit planning 编制审计计划,制定审计计划,审计计划 Vj#%B.#Zbf
audit planning stage 审计计划阶段 p!. /
audit procedure 审计程序 -t;?P2
audit programme 审计程序表,具体审计计划 hQ\#Fhu7
audit report 审计报告 %?U"[F1
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <m-Ni
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 `#-p,NElV
audit report with dual dates 双重日期审计报告 4da^d9ZOy
audit reporting stage 审计报告阶段 s{b0#[
audit responsibility 审计责任 x(exx
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audit results 审计结果 1uKD&k%q
audit risk 审计风险 g{rt ^B
audit sampling 审计抽样 d@_'P`%-
audit sampling techniques 审计抽样方法,审计抽样技术 H&"_}
audit strategies 审计策略 O e0KAn
audit summary 审计总结,审计小结 Y j,9V],
audit team 审计小组 {jq^hM!TEy
audit test 审计测试 Y}eZPG.h
audit trail 审计轨迹 8^&fZL',
audit work 审计工作 (!^N~ =e;
audit working paper 审计工作底稿 }W^V^i )
audited financial statement 审计会计报表,已审计财务报表 @B}&62T
Auditing Guidelines (the~) 审计规范指南 F(0pru4u
auditing standards 审计准则 UHTb61Gs
audit-oriented working paper (审计)业务类工作底稿 s?1-$|*
authorisation 授权 ;,[EJR^CI
authorisation of transaction 交易的授权 w*]_FqE
availability 可获得性 A- <.#
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balance 余额;差额;平衡 h8Dtq5t4
balance sheet 资产负债表 s (l+{b &
bank 银行 [346w
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bank account 银行账户,银行户头 A5(kOtgiT
bank statement 银行对账单 s.k`];wo
barter transaction 易货交易,以物换物交易 +btP]?04
basis of audit 审计依据 *,Aa9wa{
basis of preparation (会计报表的)编制基础 si+5h6I.}
book of account 账目,账簿 8trm`?>
borrowing 借款,贷款,借债 X.r!q1_c
branch 分支,分支机构,分店 7KYF16A4
brought forward (账户余额等的)承上年,承上期,承上页 X"]mR7k
budget 预算 Lx4H/[$6D
building 建筑物;大楼 ]G$!/vXP
business conditions 业务情况,经营情况 O V0cr
business licence (企业等的)营业执照 )^QG-IM
business relation 业务关系 E!O(:/*
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