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 K3uG2g(>2
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审计词汇英汉对照 n?\ nn3
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ability to continue as a going concern 持续经营能力 id<:p*
acceptability 可接受性,可接受程度 +X`V|E,no
acceptable level of detection risk 检查风险的可接受水平 ANIz,LS
acceptance of engagement 接受委托 9!9Z~/*m
accepting the engagement for the first time 首次接受委托 ihh4pD27g
access to asset 对资产的接触 w{~+EolK
according to 根据,依据,依照 6C>_a*w
account balance 账户余额 {mWui9 %M
account for 对……进行会计处理,核算;解释 %p^.\ch9
accounting 会计,会计学 Q%/<ZC.Mz6
accounting advisory serve 会计咨询服务 I/VxZ8T
accounting firm 会计师事务所 6Ao%>;e*
accounting information 会计信息,会计资料 ,*4p?|A
accounting period 会计期间
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accounting policies 会计政策 a $"ib
accounting professional bodies 会计职业组织,会计职业团体 I$Qs;- (
accounting records 会计记录 gH2,\z`[4
accounting responsibility 会计责任 48|s$K ^
accounting service 会计服务 AC
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accounting standards 会计准则 BR'I
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Accounting Standards for Business Enterprises 企业会计准则 i{!T&8
accounting system 会计系统 ^mAYBOE
accounting treatment 会计处理 ve
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accuracy 准确性,精确性 RH}A
additional audit procedures 追加审计程序 IchCACK
addressee 收件人,收信人 ELh8ltLY
Administration of State-owned Assets (the~) 国有资产管理局 HL/bS/KX
administrative laws and regulations 行政法规 vA$o~?a]/
adverse impact 不利影响,负面影响 +\li*G]:J
adverse opinion 反对意见 7iHK_\t n
advisory group 咨询组,顾问组 =n^!VXaL]]
agency fee 代理费,代理费用 MYBx&]!\
aggregate 总计,合计为…… QKN<+,h!z>
alternation of document and record 变造文件和记录 2=?tJ2E
alternative audit procedures 替代审计程序,备选审计程序 b
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amend 修改,修订
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amortisation 摊销 Lokl2o`
analytical capacity 分析能力 /h
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analytical procedures 分析性程序 Rwr 2gMt7
annual financial statements 年度会计报表,年度财务报表 c}3W:}lW
appendix 附录,附表 *. 3N=EO
applicable 适用的 |
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applicable laws and regulations 适用的法规 "x@='>:$
application systems 应用系统 |uW:r17
apply consistently 一贯地执行,一贯地实施 [1 Ydo`
appropriate 适当的,合适的; h^
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appropriate authorization 适当的授权 %>g W9}kB
appropriateness of audit evidence 审计证据的适当性 j)t+jcMUI
approval 批准,核准 {0! ~C=P
assertion (会计报表上的)认定;确认 `mye}L2I
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6#j$GH *
asset 资产,财产 d:G]1k;z
asset restructuring 资产重组 R<i38/ ~G
assignment of duties 职责的划分 q1E:l!2al
assistant 助理,助理人员 H
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associated company 联属公司,联营公司 E;21?`x5
association 联合,结合;协会,社团 G/%iu;7ZCb
assumption 假设,假定 A:<;M@q!
at a given date 在某一特定时日 rF\"w0J_
attestation 鉴证,公证 SWp1|.=Sm
attestation service 鉴证服务 IrMl:+t\
audit adjustment 审计调整
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audit areas 审计领域 #YDr%>j
audit conclusion 审计结论 *m%]zj0bo
audit effectiveness 审计效果 \c[IbL07
audit efficiency 审计效率 -@>BHC
audit engagement letter 审计业务约定书 9w9jpe#
audit evidence 审计证据 ~[k%oA%W
audit fee 审计费 gX{loG
audit files 审计档案 u *
audit findings 审计中发现的事项 :';L/x>
audit implementation stage 审计实施阶段 [FUjnI
audit mark 审计标识 l"n{.aL
audit materiality 审计重要性 c*d9'}E
audit method 审计方法 iYnEwAoN;
audit objective 审计目标,审计目的 1b8p~-LsU
audit of financial statements 会计报表审计,财务报表审计 m\/ Tj0e
audit opinion 审计意见 #d{=\$=
audit period 被审计期间,被审计年度 Pmi#TW3X
audit plan 审计计划 Knhp*V?
audit planning 编制审计计划,制定审计计划,审计计划 iR$<$P5
audit planning stage 审计计划阶段 b;|55Y
audit procedure 审计程序 -T6
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audit programme 审计程序表,具体审计计划 ?S
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audit report 审计报告 bVmAtm[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \:>
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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 5>J=YLq
audit report with dual dates 双重日期审计报告 .oEmU+
audit reporting stage 审计报告阶段 Nr2 C@FU:0
audit responsibility 审计责任 Gu=STb
audit results 审计结果 q P ;A}C
audit risk 审计风险 J/7R\;q`~o
audit sampling 审计抽样 ~lEVXea!
audit sampling techniques 审计抽样方法,审计抽样技术 +.RKi!
audit strategies 审计策略 BQ^H? jo
audit summary 审计总结,审计小结 TwyM\9
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audit team 审计小组 U $Qv>7
audit test 审计测试 IPuA#C
audit trail 审计轨迹 T^Ab!O
audit work 审计工作
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audit working paper 审计工作底稿 4E44Hzs
audited financial statement 审计会计报表,已审计财务报表 ?}Z1(it0
Auditing Guidelines (the~) 审计规范指南 iAY!oZR(WT
auditing standards 审计准则 K; FW
audit-oriented working paper (审计)业务类工作底稿 jClj_E
authorisation 授权 [6jbgW~E
authorisation of transaction 交易的授权 =O|c-k,f@
availability 可获得性 ,_!6U
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balance 余额;差额;平衡 L]a`"CH:a$
balance sheet 资产负债表
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bank 银行
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bank account 银行账户,银行户头 sqx`">R
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 Bs`$ i ;&
basis of audit 审计依据 >Ps7I
basis of preparation (会计报表的)编制基础 %}2@rLP
book of account 账目,账簿 bIt=v)%$
borrowing 借款,贷款,借债 OPpjuIRv
branch 分支,分支机构,分店 IB.yU,v
brought forward (账户余额等的)承上年,承上期,承上页 =1dI>M>tm
budget 预算 G;gJNK"e
building 建筑物;大楼 x0a.!
business conditions 业务情况,经营情况 r%Rs0)$yj
business licence (企业等的)营业执照 _eLWQ|6Fx
business relation 业务关系 mq /zTm
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