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 5ktFL<^5T
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审计词汇英汉对照 S;^'Ek"Z.
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ability to continue as a going concern 持续经营能力 :|%1i>O
acceptability 可接受性,可接受程度 \C<'2KZR,
acceptable level of detection risk 检查风险的可接受水平 }eAV8LU
acceptance of engagement 接受委托 ,4HZ-|EOZ
accepting the engagement for the first time 首次接受委托 [NoO
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access to asset 对资产的接触 |)*9B
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according to 根据,依据,依照 ?0tm{qP
account balance 账户余额 cV4]Y(9
account for 对……进行会计处理,核算;解释 kB9@
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accounting 会计,会计学 B|K^:LUk9
accounting advisory serve 会计咨询服务 %n^ugm0B
accounting firm 会计师事务所 |OiM(E(
accounting information 会计信息,会计资料 {X10,
accounting period 会计期间 1hY%ZsjC
accounting policies 会计政策 0at['zw
accounting professional bodies 会计职业组织,会计职业团体 * hmoi
accounting records 会计记录 YSbeCyv
accounting responsibility 会计责任 z?n6l7sH
accounting service 会计服务 &Jd_@F#J
accounting standards 会计准则 7.kgQ"?&
Accounting Standards for Business Enterprises 企业会计准则 _>J`e7j+
accounting system 会计系统 ^'p!#\T;H
accounting treatment 会计处理 "*LQr~k~}
accuracy 准确性,精确性 =Eb$rc)
additional audit procedures 追加审计程序 z|8zNt Ug
addressee 收件人,收信人 [jR>.H'
Administration of State-owned Assets (the~) 国有资产管理局 N~ajrv}kd
administrative laws and regulations 行政法规 Q7]bUPDO
adverse impact 不利影响,负面影响 22/"0=2g
adverse opinion 反对意见 pQi |PQq
advisory group 咨询组,顾问组 a@^)?cH!z
agency fee 代理费,代理费用 Vn65:" O
aggregate 总计,合计为…… qr (t_qR&
alternation of document and record 变造文件和记录 o@L2c3?c5
alternative audit procedures 替代审计程序,备选审计程序 >8|V[-H
amend 修改,修订 2^%O%Pc
amortisation 摊销 ;`h$xB(
analytical capacity 分析能力 NiY
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analytical procedures 分析性程序 PJT$9f~3;.
annual financial statements 年度会计报表,年度财务报表 i9|}-5ED
appendix 附录,附表 *v$j n
applicable 适用的 '~VF*i^4
applicable laws and regulations 适用的法规 %~:@}C%A
application systems 应用系统 WfHa
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; |]~],
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appropriate authorization 适当的授权 L2c\i
appropriateness of audit evidence 审计证据的适当性 Qxfds`4V9i
approval 批准,核准 {v"Y!/
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assertion (会计报表上的)认定;确认 ?<rZ9$
assessed level of control risk 对控制风险的评估,控制风险的评估水平 M/,lP
asset 资产,财产 klMpiy
asset restructuring 资产重组 _>bk'V7
assignment of duties 职责的划分
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assistant 助理,助理人员 wq|7sk{
associated company 联属公司,联营公司 2UIZ<#|D>s
association 联合,结合;协会,社团 u2IU/z8
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assumption 假设,假定 2%|n}V[
at a given date 在某一特定时日 FOh
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attestation 鉴证,公证 dsOt(yNo
attestation service 鉴证服务 $Wjx$fD
audit adjustment 审计调整 Y6T{/
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audit areas 审计领域 &Ez+4.srkh
audit conclusion 审计结论 7uf5w0]
audit effectiveness 审计效果 4aKppj
audit efficiency 审计效率 1p$ *N
audit engagement letter 审计业务约定书 R?y_tho4A
audit evidence 审计证据 nvA7eTO6C
audit fee 审计费 $1FnjL5u
audit files 审计档案 [dXa,
audit findings 审计中发现的事项 f&txg,W,yv
audit implementation stage 审计实施阶段 e jR_3K^
audit mark 审计标识 WM%w_,Z
audit materiality 审计重要性 "Th;YJu
audit method 审计方法 lbGPy'h<rt
audit objective 审计目标,审计目的 =q>lP+
audit of financial statements 会计报表审计,财务报表审计 G .$KP
audit opinion 审计意见 O0s,)8+z5D
audit period 被审计期间,被审计年度 1!yd(p=cL
audit plan 审计计划 <9\Lv]ng
audit planning 编制审计计划,制定审计计划,审计计划 Vvp{y
audit planning stage 审计计划阶段 49HP2E
audit procedure 审计程序 omznSL
audit programme 审计程序表,具体审计计划 4l>U13~#
audit report 审计报告 *^Ro I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 KdD~;Ap$
audit report with a qualified opinion 有保留意见的审计报告 1Y%lt5,*
audit report with an adverse opinion 否定意见的审计报告 .V\~#Ro$G
audit report with dual dates 双重日期审计报告 WJI}~/z;C
audit reporting stage 审计报告阶段 `[e0_g\
audit responsibility 审计责任 =*{7G*tS
audit results 审计结果 A-d<[@d0
audit risk 审计风险 DliDBArxZ
audit sampling 审计抽样 9g#
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audit sampling techniques 审计抽样方法,审计抽样技术 JpZ_cb`<E'
audit strategies 审计策略 cm!|A?-<
audit summary 审计总结,审计小结 BS?i!Bm 7
audit team 审计小组 Anqt:(
audit test 审计测试 'T(
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audit trail 审计轨迹 Udf\;G@
audit work 审计工作 w%::~]
audit working paper 审计工作底稿 Efoy]6P\
audited financial statement 审计会计报表,已审计财务报表 Dm$SW<!l|
Auditing Guidelines (the~) 审计规范指南 0!RP7Sx
auditing standards 审计准则 !T2{xmHKv$
audit-oriented working paper (审计)业务类工作底稿 4E_u.tJ
authorisation 授权 xAO\' #m
authorisation of transaction 交易的授权 yE
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availability 可获得性 yMzy!b Ky
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balance 余额;差额;平衡 BG)zkn$
balance sheet 资产负债表
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bank 银行 +Z-{6C
bank account 银行账户,银行户头 0LYf0^P
bank statement 银行对账单 h~qv_)F_
barter transaction 易货交易,以物换物交易 AZ4:3}
basis of audit 审计依据 .3jijc j
basis of preparation (会计报表的)编制基础 X$G:3uoN
book of account 账目,账簿 x>,wmk5)
borrowing 借款,贷款,借债 2pvby`P4
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 .gNziDO
budget 预算 w`r%_o-I
building 建筑物;大楼 TaaCl#g$?
business conditions 业务情况,经营情况 .r&CIL>
business licence (企业等的)营业执照 65VTKlDD
business relation 业务关系 }eI9me@Aa
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