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 DqBiBH[%h
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审计词汇英汉对照 hdH}4W
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ability to continue as a going concern 持续经营能力 -f8iq[F5
acceptability 可接受性,可接受程度 um1xSf1Xv
acceptable level of detection risk 检查风险的可接受水平 T
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acceptance of engagement 接受委托 &\M<>>IB
accepting the engagement for the first time 首次接受委托 =E-V-?N\
access to asset 对资产的接触 r1[Jo|4vo
according to 根据,依据,依照 [#C(^J*@c
account balance 账户余额 =$Sd2UD
account for 对……进行会计处理,核算;解释 :PDyc(s{
accounting 会计,会计学 c`_[q{(^m
accounting advisory serve 会计咨询服务 c\(CbC
accounting firm 会计师事务所 Meo.
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accounting information 会计信息,会计资料 ]F*fQNcjy
accounting period 会计期间 :5BVVa0oR
accounting policies 会计政策 Y`!Zk$8
accounting professional bodies 会计职业组织,会计职业团体 tx||<8
accounting records 会计记录 L+2<J,
accounting responsibility 会计责任 v,A8Mk2s#
accounting service 会计服务 E4N{;'
accounting standards 会计准则 Bh<6J&<n
Accounting Standards for Business Enterprises 企业会计准则 NuC+iC$_/
accounting system 会计系统 YS+|
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accounting treatment 会计处理 ,ftKRq
accuracy 准确性,精确性 5?1:RE(1
additional audit procedures 追加审计程序 :c`Gh< u
addressee 收件人,收信人 RD0=\!w *5
Administration of State-owned Assets (the~) 国有资产管理局 [,/~*L;7
administrative laws and regulations 行政法规 bGe@yXId5
adverse impact 不利影响,负面影响 q2~@z-q)b
adverse opinion 反对意见 xy[aZr
advisory group 咨询组,顾问组 wj<fi
agency fee 代理费,代理费用 fy|$A@f
aggregate 总计,合计为…… gano>W0
alternation of document and record 变造文件和记录 &'<e9
alternative audit procedures 替代审计程序,备选审计程序 yw+LT,AQ.
amend 修改,修订 TnQ"c)ta
amortisation 摊销 "TP^:Ln
analytical capacity 分析能力 %{;1i
analytical procedures 分析性程序 j NkobJ1
annual financial statements 年度会计报表,年度财务报表 B0|!s
appendix 附录,附表 2*ByVK
applicable 适用的 M#;"7Qg
applicable laws and regulations 适用的法规 6#(==}Sm+
application systems 应用系统 6>&h9@
apply consistently 一贯地执行,一贯地实施 fm1yZX?`
appropriate 适当的,合适的; 'j(F=9)
征用,挪用 %+HZ4M+hV
appropriate authorization 适当的授权 I> BGp4 AQ
appropriateness of audit evidence 审计证据的适当性 Lv m"!!
approval 批准,核准 q1?}G5a?
assertion (会计报表上的)认定;确认 ME.a * v
assessed level of control risk 对控制风险的评估,控制风险的评估水平 jcL%_of
asset 资产,财产 YML]pNB
asset restructuring 资产重组 JK'FJ}Z4
assignment of duties 职责的划分 Z]qbLxJV
assistant 助理,助理人员 jiqE^j3;
associated company 联属公司,联营公司 ZGj ^,? a
association 联合,结合;协会,社团 2R];Pv
assumption 假设,假定 2rPmu
at a given date 在某一特定时日 ce:p*
attestation 鉴证,公证 K$/&C:,Q
attestation service 鉴证服务 BnUWg ^E
audit adjustment 审计调整 ]+A%37
audit areas 审计领域 FS^~e-A
audit conclusion 审计结论 F(KsB5OY?
audit effectiveness 审计效果 9wbj}tN\z
audit efficiency 审计效率 zv0bE?W9
audit engagement letter 审计业务约定书 b|oT!s
audit evidence 审计证据 !QSj*)V#
audit fee 审计费 H5>?{(m
audit files 审计档案 RG_.0'5=hc
audit findings 审计中发现的事项 xtO#reL"q?
audit implementation stage 审计实施阶段 @|([b r|O
audit mark 审计标识 .
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audit materiality 审计重要性 Ake@krh>$
audit method 审计方法 LY;FjbyU
audit objective 审计目标,审计目的 ->L> `<7(
audit of financial statements 会计报表审计,财务报表审计 h?'~/@
audit opinion 审计意见 %y_{?|+
audit period 被审计期间,被审计年度 7z q@T]
audit plan 审计计划 OXJ'-EZH
audit planning 编制审计计划,制定审计计划,审计计划 .F},Z[a&
audit planning stage 审计计划阶段 qWM+!f
audit procedure 审计程序 r4m z
audit programme 审计程序表,具体审计计划 _Wqy,
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audit report 审计报告 rld
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 _;M3=MTM9
audit report with a qualified opinion 有保留意见的审计报告 DS=$*
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audit report with an adverse opinion 否定意见的审计报告 L3=5tuQ[5
audit report with dual dates 双重日期审计报告 )$ M2+_c
audit reporting stage 审计报告阶段 %
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audit responsibility 审计责任 P
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audit results 审计结果 VwOcWKD
audit risk 审计风险 h:RP/0E
audit sampling 审计抽样 R,ZG?/#uM9
audit sampling techniques 审计抽样方法,审计抽样技术 LUdXAi"f
audit strategies 审计策略 dTjDVq&Hz
audit summary 审计总结,审计小结 O,JS*jXl
audit team 审计小组 EF6h>"']/
audit test 审计测试 )2a)$qx;
audit trail 审计轨迹 0X3yfrim
audit work 审计工作 />6ECT
audit working paper 审计工作底稿 F3hG8YX
audited financial statement 审计会计报表,已审计财务报表 .cm2L,1h
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 1YK(oRSDn
audit-oriented working paper (审计)业务类工作底稿 .$@+ /@4
authorisation 授权 MU%7'J :_
authorisation of transaction 交易的授权 #q4uS~
availability 可获得性 eR0$CTSw
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balance 余额;差额;平衡 Q':hmulT!
balance sheet 资产负债表 F$bV}>-1k
bank 银行 Z?xRSi2~7
bank account 银行账户,银行户头 SA7(EJ95
bank statement 银行对账单 \W]gy_=D{
barter transaction 易货交易,以物换物交易 v&bG`\ !
basis of audit 审计依据 Evd|_ W-
basis of preparation (会计报表的)编制基础 sn"z'=ch
book of account 账目,账簿 h aApw(.%
borrowing 借款,贷款,借债 f7y.##W G
branch 分支,分支机构,分店 qV6WT&)T
brought forward (账户余额等的)承上年,承上期,承上页 <v'&Pk<
budget 预算 7i!Vg
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building 建筑物;大楼 sQe
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business conditions 业务情况,经营情况 YZ`SF"Bd(
business licence (企业等的)营业执照 GC:q6}
business relation 业务关系 $xWUzg1<U
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