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 |ufL s
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审计词汇英汉对照 {|>'(iqH"w
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ability to continue as a going concern 持续经营能力 '$Z)2fn7
acceptability 可接受性,可接受程度 lU
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acceptable level of detection risk 检查风险的可接受水平 r 10VFaly
acceptance of engagement 接受委托 gcn
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accepting the engagement for the first time 首次接受委托 .@): Uh
access to asset 对资产的接触 ^g4Gw6q6
according to 根据,依据,依照 .@fA_8
account balance 账户余额 (Yz[SK=U}
account for 对……进行会计处理,核算;解释 q\@_L.tc[
accounting 会计,会计学 u<8b5An;
accounting advisory serve 会计咨询服务 WowT!0$
accounting firm 会计师事务所 +D5gbxZX
accounting information 会计信息,会计资料 hDi~{rbmc
accounting period 会计期间 /a*){JQ5j
accounting policies 会计政策 I?Iz5e-
accounting professional bodies 会计职业组织,会计职业团体 Vw H|ed$
accounting records 会计记录 ,K[e?(RP
accounting responsibility 会计责任 T1qbb*
accounting service 会计服务 8#;=>m%
accounting standards 会计准则 tC|?Kl7
Accounting Standards for Business Enterprises 企业会计准则 )Xqjl
accounting system 会计系统 T; tY7;<
accounting treatment 会计处理 p _[,P7
accuracy 准确性,精确性 keC'/\e
additional audit procedures 追加审计程序 ^vMlRt;
addressee 收件人,收信人 0Xb\w^
Administration of State-owned Assets (the~) 国有资产管理局 ?o[h$7`o6
administrative laws and regulations 行政法规 sJKr%2nVV
adverse impact 不利影响,负面影响 H?O5 "4a
adverse opinion 反对意见 ATqblU>D
advisory group 咨询组,顾问组 6 eryf?
agency fee 代理费,代理费用 RWv4/=}(G
aggregate 总计,合计为…… W:8MqVm34
alternation of document and record 变造文件和记录 2$Xof
alternative audit procedures 替代审计程序,备选审计程序 u
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amend 修改,修订 EF!J#N2
amortisation 摊销 el`?:dY H
analytical capacity 分析能力 1q(Qr
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analytical procedures 分析性程序 QOEi.b8r
annual financial statements 年度会计报表,年度财务报表 l6#Y}<tq
appendix 附录,附表 p/
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applicable 适用的 Bc.de&Bxz_
applicable laws and regulations 适用的法规 8OZasf
application systems 应用系统 &(,\~
apply consistently 一贯地执行,一贯地实施 VxDIA_
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appropriate 适当的,合适的; S[ !6Lw
征用,挪用 1iY4|j;ahV
appropriate authorization 适当的授权 Hmr f\(x
appropriateness of audit evidence 审计证据的适当性 n4!RGq.}
approval 批准,核准
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assertion (会计报表上的)认定;确认 \{`^Q+<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 tkZUjQIX
asset 资产,财产 5@
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asset restructuring 资产重组 Z@1kx3Wx$
assignment of duties 职责的划分 !b_(|~7Lc
assistant 助理,助理人员 !*Is0``
associated company 联属公司,联营公司 VIdKe&,
association 联合,结合;协会,社团
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assumption 假设,假定 n[0u&m8
at a given date 在某一特定时日 xgMh@@e
attestation 鉴证,公证 ]}lt^7\=
attestation service 鉴证服务 ya1
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audit adjustment 审计调整 lXTE#,XVf
audit areas 审计领域 C0[U}Y/r2
audit conclusion 审计结论 LUD.
audit effectiveness 审计效果 m[xl)/e
audit efficiency 审计效率 beo(7,=&
audit engagement letter 审计业务约定书 i*/i"W<
audit evidence 审计证据 ~D3S01ecM
audit fee 审计费 N<i5X.X
audit files 审计档案 %?+vtX
audit findings 审计中发现的事项 ^O*-|ecA
audit implementation stage 审计实施阶段 T+nID@"36
audit mark 审计标识 W9]z]6
audit materiality 审计重要性 uCr& `
audit method 审计方法 rs?Dn6:;B
audit objective 审计目标,审计目的 )XN%p
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audit of financial statements 会计报表审计,财务报表审计 <~5O-.G]
audit opinion 审计意见 I+H~ 5zq.
audit period 被审计期间,被审计年度 g8uqW1E^
audit plan 审计计划 Qpv#&nfUi6
audit planning 编制审计计划,制定审计计划,审计计划 enJ;#a
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audit planning stage 审计计划阶段 GIzB1cl:
audit procedure 审计程序 SPE)db3
audit programme 审计程序表,具体审计计划
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audit report 审计报告 FShjUl>mV
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |\Jnr3)
audit report with a qualified opinion 有保留意见的审计报告 *"WP*A\
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audit report with an adverse opinion 否定意见的审计报告 A9b(P[!]T:
audit report with dual dates 双重日期审计报告 Q~nVbj?c2v
audit reporting stage 审计报告阶段 <b
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audit responsibility 审计责任 nQmHYOF%
audit results 审计结果 w{aGH/LN
audit risk 审计风险 j7Fb4;o{
audit sampling 审计抽样 }
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audit sampling techniques 审计抽样方法,审计抽样技术 r{v3XD/
audit strategies 审计策略 sMGo1pG(
audit summary 审计总结,审计小结 (0.oE%B",1
audit team 审计小组 Y
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audit test 审计测试 'r 7[
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audit trail 审计轨迹 %]}JWXof
audit work 审计工作 Ztmh z_u7
audit working paper 审计工作底稿 `hO%(9V9
audited financial statement 审计会计报表,已审计财务报表 B`e/ /
Auditing Guidelines (the~) 审计规范指南 buX(mj:&
auditing standards 审计准则 i'li;xUhZ
audit-oriented working paper (审计)业务类工作底稿 3XlQ 4
authorisation 授权 Qw2`@P8W
authorisation of transaction 交易的授权 d[9{&YnH !
availability 可获得性 L@GICW~
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balance 余额;差额;平衡 T;(,9>Qsu
balance sheet 资产负债表 8c.>6
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bank 银行 F%-@_IsG#
bank account 银行账户,银行户头 g)czJ=T2
bank statement 银行对账单 3%'`^<-V
barter transaction 易货交易,以物换物交易 E2r5Pg
basis of audit 审计依据 1ARtFR2C{b
basis of preparation (会计报表的)编制基础 QD,m`7(
book of account 账目,账簿 G,!j P2S
borrowing 借款,贷款,借债 >u>
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branch 分支,分支机构,分店 LRHod1}mS
brought forward (账户余额等的)承上年,承上期,承上页 bs|gQZG
budget 预算 y[$UeE"0
building 建筑物;大楼 : ir#
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business conditions 业务情况,经营情况 ]7_>l
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business licence (企业等的)营业执照 P?V+<c{
business relation 业务关系 Ld*Ds!*'/
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