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 x[@3;_'K
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审计词汇英汉对照 19{?w6G<k
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ability to continue as a going concern 持续经营能力 #UeU:RJ1
acceptability 可接受性,可接受程度 =0fx6V
acceptable level of detection risk 检查风险的可接受水平 1L
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acceptance of engagement 接受委托 g)6 k?Y
accepting the engagement for the first time 首次接受委托 Zo ReyY2
access to asset 对资产的接触 ddhTr
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according to 根据,依据,依照 Guc^gq}
account balance 账户余额 ZGvNEjff
account for 对……进行会计处理,核算;解释 VOOThdR
accounting 会计,会计学 /[dAgxL
accounting advisory serve 会计咨询服务 TmAb!
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accounting firm 会计师事务所 JN-8\L
accounting information 会计信息,会计资料 ^S2}0Nf
accounting period 会计期间 ?|YQtY
accounting policies 会计政策 b>._ r&.
accounting professional bodies 会计职业组织,会计职业团体 zb)SlR
accounting records 会计记录 F>R)~;Ja
accounting responsibility 会计责任 9Bw5 t@
accounting service 会计服务 X_8NW,
accounting standards 会计准则 EPnB%'l\c
Accounting Standards for Business Enterprises 企业会计准则 #T`+~tW'|
accounting system 会计系统 l Nt o9
accounting treatment 会计处理 ,dMi+c`ax
accuracy 准确性,精确性 ,R6$SrNcd
additional audit procedures 追加审计程序 nE%qm -
addressee 收件人,收信人 YZ
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Administration of State-owned Assets (the~) 国有资产管理局 <u/({SZ&
administrative laws and regulations 行政法规 _J;a[Ky+[
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 }CqIKoX.
advisory group 咨询组,顾问组 r5wXuA,Um
agency fee 代理费,代理费用 G<1mj!{Vp
aggregate 总计,合计为…… Xq^{P2\w1
alternation of document and record 变造文件和记录 nK=V`
alternative audit procedures 替代审计程序,备选审计程序 _%!hkc(
amend 修改,修订 V@f#/"u'
amortisation 摊销 nzDY!Y
analytical capacity 分析能力 biK.HL\V
analytical procedures 分析性程序 U++UG5 c
annual financial statements 年度会计报表,年度财务报表 nJC}wh2d#
appendix 附录,附表 xbA2R4|
applicable 适用的 D~>P/b)v{j
applicable laws and regulations 适用的法规 =p$ Wo
application systems 应用系统 +N:%`9}2V
apply consistently 一贯地执行,一贯地实施 YdaJ&
appropriate 适当的,合适的; x|5/#H
征用,挪用 (^\i(cfu6Q
appropriate authorization 适当的授权 aH~
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appropriateness of audit evidence 审计证据的适当性 GjBQxn
approval 批准,核准 VUy
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assertion (会计报表上的)认定;确认 Ccmbdw,Z5
assessed level of control risk 对控制风险的评估,控制风险的评估水平 -XB>&dNl)T
asset 资产,财产 dI|/Xm>
asset restructuring 资产重组 2[eY q1f!
assignment of duties 职责的划分 \3/'#
assistant 助理,助理人员 "'(4l 2.
associated company 联属公司,联营公司 yD"sYT
association 联合,结合;协会,社团 R)z|("%ec
assumption 假设,假定 9
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at a given date 在某一特定时日 plAt
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attestation 鉴证,公证 [Ma9
attestation service 鉴证服务 hRu%> =7
audit adjustment 审计调整 HDOa N
audit areas 审计领域 u:$x,Q
audit conclusion 审计结论 I'wAgf6W
audit effectiveness 审计效果 2
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audit efficiency 审计效率 K9=_}lS@'
audit engagement letter 审计业务约定书 X(9Ff=0.~
audit evidence 审计证据 g&V.o5jIhc
audit fee 审计费 EzaOg|
audit files 审计档案 xB#E&}Ho
audit findings 审计中发现的事项 =%p{"<
audit implementation stage 审计实施阶段 OoNAW<
audit mark 审计标识 +FR"Gt$g
audit materiality 审计重要性 `Ii>wb
audit method 审计方法 '`u1,h
audit objective 审计目标,审计目的 WjB[e>
audit of financial statements 会计报表审计,财务报表审计 bUNp>H>L
audit opinion 审计意见 j06DP _9M
audit period 被审计期间,被审计年度 A
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audit plan 审计计划 _1~Sj*
audit planning 编制审计计划,制定审计计划,审计计划 (Lp-3Xx
audit planning stage 审计计划阶段 .IgQn
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audit procedure 审计程序 >J1o@0tk
audit programme 审计程序表,具体审计计划 =zKp(_[D
audit report 审计报告 TH-^tw
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \Ip<bbB0
audit report with a qualified opinion 有保留意见的审计报告 \?ZdUY
audit report with an adverse opinion 否定意见的审计报告 6dh PqL
audit report with dual dates 双重日期审计报告 5V0=-K
audit reporting stage 审计报告阶段 '"EOLr\Z,
audit responsibility 审计责任 <~3 aaO
audit results 审计结果 }|d:(*
audit risk 审计风险 ?#'qY6 ^
audit sampling 审计抽样 BI
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audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 \ gN) GR
audit summary 审计总结,审计小结 -:QyWw/d
audit team 审计小组 $l
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audit test 审计测试
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audit trail 审计轨迹 ?/\;K1c p
audit work 审计工作 =cQwR:):
audit working paper 审计工作底稿 <i5^izg
audited financial statement 审计会计报表,已审计财务报表 ,-Na'n
Auditing Guidelines (the~) 审计规范指南 $2.DZ
auditing standards 审计准则 v#6.VUAw
audit-oriented working paper (审计)业务类工作底稿 =P!Vi6[gF~
authorisation 授权 _C4^J
authorisation of transaction 交易的授权 1;h>^NOq
availability 可获得性 }MX`WW0\]Z
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balance 余额;差额;平衡 d09GD[5
balance sheet 资产负债表 L81"W`?
bank 银行 g^idS:GtX5
bank account 银行账户,银行户头 b7n~z1$
bank statement 银行对账单 HOw hl
barter transaction 易货交易,以物换物交易 I
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basis of audit 审计依据 oTL "]3`'
basis of preparation (会计报表的)编制基础 l*eA
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book of account 账目,账簿 Zj JD@,j
borrowing 借款,贷款,借债 ]:njP3r
branch 分支,分支机构,分店 Z_;' r|c
brought forward (账户余额等的)承上年,承上期,承上页 U+ 8[Ia(t
budget 预算 #wo_
building 建筑物;大楼 Kq*^*vWC
business conditions 业务情况,经营情况 Mf
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business licence (企业等的)营业执照 BK +JHT
business relation 业务关系 P$Dr6;
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