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 a$
W
O}g?
Q}#4Qz~n
审计词汇英汉对照 /X8a3Eqp9
}#zL)+XI
A c<13 r=+
cG
E{dWz
1@Ba7>%'
ability to continue as a going concern 持续经营能力 jLFaf#G]
acceptability 可接受性,可接受程度 +kI}O*s
acceptable level of detection risk 检查风险的可接受水平 Q-) ( s
acceptance of engagement 接受委托 .)*&NY!nsl
accepting the engagement for the first time 首次接受委托 c
coi
access to asset 对资产的接触 |E13W
according to 根据,依据,依照 (U\o0L
I
account balance 账户余额 6@aH2+4+
account for 对……进行会计处理,核算;解释 n%r>W^2j
accounting 会计,会计学 lB}?ey
accounting advisory serve 会计咨询服务 =K@LEZZ'/<
accounting firm 会计师事务所 fwppqIM
accounting information 会计信息,会计资料 S1k*"><
accounting period 会计期间 *g
mc6xY
accounting policies 会计政策 j'*.=cwsp
accounting professional bodies 会计职业组织,会计职业团体 fD%/]`
y
accounting records 会计记录 .p{lzI9
accounting responsibility 会计责任 mB2}(DbhE
accounting service 会计服务 5REH`-
accounting standards 会计准则 n6[shXH
Accounting Standards for Business Enterprises 企业会计准则 hGFi|9/-u
accounting system 会计系统 P]"@3Z&w
accounting treatment 会计处理 "]^U(m>f
accuracy 准确性,精确性 Tw
\@]fw
additional audit procedures 追加审计程序 hl[<o<`Q
addressee 收件人,收信人 czw:xG!&
Administration of State-owned Assets (the~) 国有资产管理局 I'D 3~UIf
administrative laws and regulations 行政法规 qX&+
adverse impact 不利影响,负面影响 zGe =l;
adverse opinion 反对意见 Sh;`<Ggi~
advisory group 咨询组,顾问组 '3XOU.
agency fee 代理费,代理费用 xb7!!PR
aggregate 总计,合计为…… M"mvPr9
alternation of document and record 变造文件和记录 \*PE#RB#6
alternative audit procedures 替代审计程序,备选审计程序 f$</BND
amend 修改,修订 eDo4>k"5
amortisation 摊销 +;H=_~b
analytical capacity 分析能力 pg!mOyn
analytical procedures 分析性程序 W)`>'X`
annual financial statements 年度会计报表,年度财务报表 OL=X&Vaf<
appendix 附录,附表 q2k}bb +
applicable 适用的 ;E}&{w/My
applicable laws and regulations 适用的法规 ?:q"qwt$F
application systems 应用系统 %AV3eqghCg
apply consistently 一贯地执行,一贯地实施 x1
LI&
appropriate 适当的,合适的; C&q}&=3r
征用,挪用 HJr*\%D}1
appropriate authorization 适当的授权 =5:vKL j
appropriateness of audit evidence 审计证据的适当性 2!f'l'}
approval 批准,核准 6
y"r'
assertion (会计报表上的)认定;确认 2+|r*2_glo
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?,v@H$)3_
asset 资产,财产 Jbima>
asset restructuring 资产重组 mGz'%?zj
assignment of duties 职责的划分 AB!({EIi
assistant 助理,助理人员 a"+VP>4
associated company 联属公司,联营公司 qq^[(n
association 联合,结合;协会,社团 uA?a
DjA
assumption 假设,假定 \#h=pz+jb
at a given date 在某一特定时日 CE183l\
attestation 鉴证,公证 9(&$Gwi
attestation service 鉴证服务 cB;DB)0P
audit adjustment 审计调整 ^wIP`dn
audit areas 审计领域 1_~'?'&^
audit conclusion 审计结论 E?0RR'
audit effectiveness 审计效果 1^Q!EV
audit efficiency 审计效率 TR?jT
U
audit engagement letter 审计业务约定书 J(~xU0gd'
audit evidence 审计证据 oOQan
audit fee 审计费 hHt.No
audit files 审计档案 k \t6b1.M
audit findings 审计中发现的事项 Yv*i69"
audit implementation stage 审计实施阶段 RXPl~]k#i
audit mark 审计标识
rI:]''PR
audit materiality 审计重要性 ' ]Km%uwL
audit method 审计方法
?s 0")R&
audit objective 审计目标,审计目的 "Q23s"
audit of financial statements 会计报表审计,财务报表审计 d[(%5pw~zL
audit opinion 审计意见 ^-}3+YA
audit period 被审计期间,被审计年度 +c'I7bBr
audit plan 审计计划 Tq6@
1j6p
audit planning 编制审计计划,制定审计计划,审计计划 TI'~K}Te
audit planning stage 审计计划阶段 kr
?`GQm
audit procedure 审计程序 "MT{t><
audit programme 审计程序表,具体审计计划 BW)t2kR&
audit report 审计报告
(+\K
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7_7^&.Hh
audit report with a qualified opinion 有保留意见的审计报告 -}JRsQ+rgM
audit report with an adverse opinion 否定意见的审计报告 i];@ e]
audit report with dual dates 双重日期审计报告 :;x#qtv~Iz
audit reporting stage 审计报告阶段 V> eJ
audit responsibility 审计责任 RK]."m0c~#
audit results 审计结果 ;UjP0z
audit risk 审计风险 E }w<-]8
audit sampling 审计抽样 -E!V;Tgc%U
audit sampling techniques 审计抽样方法,审计抽样技术 T|nN.
audit strategies 审计策略 "_&HM4%!
audit summary 审计总结,审计小结 M7lMOG(\
audit team 审计小组 M#>f:_`<
audit test 审计测试 \RP=Gf
audit trail 审计轨迹 `!T6#6h
audit work 审计工作 7<ES&ls_
audit working paper 审计工作底稿 8<ri"m,
audited financial statement 审计会计报表,已审计财务报表 [+y/qx79
Auditing Guidelines (the~) 审计规范指南 7~q'3 N
auditing standards 审计准则 D&)gcO`\
audit-oriented working paper (审计)业务类工作底稿
iNs
authorisation 授权 :@X@8j":
authorisation of transaction 交易的授权 dQFx]p3L
availability 可获得性 KH&xu,I
B ~#
~Kxh
balance 余额;差额;平衡
m;LeaD}0
balance sheet 资产负债表 ~F]- +|
bank 银行 5k}U
XRB?
bank account 银行账户,银行户头
(iiyptJ
bank statement 银行对账单 F;&'C$%
barter transaction 易货交易,以物换物交易 gasl%&
basis of audit 审计依据 MhB kr{8
basis of preparation (会计报表的)编制基础 \G*vY#]
book of account 账目,账簿 D
&w
m7,
borrowing 借款,贷款,借债 'm"H*f
branch 分支,分支机构,分店 Pz +8u&~p
brought forward (账户余额等的)承上年,承上期,承上页 G>{;@u
budget 预算 #PmF@
CHR
building 建筑物;大楼 'bg%9}
business conditions 业务情况,经营情况 Hp":r%)
business licence (企业等的)营业执照
!NYc!gYD
business relation 业务关系 '
gE_xn7j
o*QhoDjc