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 bmi",UZ:F
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审计词汇英汉对照 :F#^Q%-IS
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ability to continue as a going concern 持续经营能力 o:"(\$
acceptability 可接受性,可接受程度 KIR3m
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acceptable level of detection risk 检查风险的可接受水平 {D :WXvI
acceptance of engagement 接受委托 kdx06'4o
accepting the engagement for the first time 首次接受委托 2Oyw#1tdn
access to asset 对资产的接触 "L1LL
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according to 根据,依据,依照 5K682+^5
account balance 账户余额 .a(G=fk
account for 对……进行会计处理,核算;解释 B
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accounting 会计,会计学 WPlf8* -fQ
accounting advisory serve 会计咨询服务 $>uUn3hSx\
accounting firm 会计师事务所 ,O:p`"3`0=
accounting information 会计信息,会计资料 j!oX\Y-: &
accounting period 会计期间 S')DAx
accounting policies 会计政策 A:
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accounting professional bodies 会计职业组织,会计职业团体 tX@y ]"
accounting records 会计记录 -"a(<JC^NI
accounting responsibility 会计责任 ,F`1VpTd8
accounting service 会计服务 Iw)m9h
accounting standards 会计准则 A-_M=\
Accounting Standards for Business Enterprises 企业会计准则 XeY[
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accounting system 会计系统 `d4xX@
accounting treatment 会计处理 {hN<Ot
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 ,`!lZ|
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addressee 收件人,收信人 9IrCu?n9b
Administration of State-owned Assets (the~) 国有资产管理局 gzH;`,
administrative laws and regulations 行政法规 Qt_KUtD
adverse impact 不利影响,负面影响 .d$Q5Qae
adverse opinion 反对意见 !O}e)t
advisory group 咨询组,顾问组 re#]zc<
agency fee 代理费,代理费用 5 $$Cav
aggregate 总计,合计为…… 61&{I>~1
alternation of document and record 变造文件和记录 iS<1C`%>
alternative audit procedures 替代审计程序,备选审计程序 I*(kv7(c0
amend 修改,修订 ;#IrHR*Bk
amortisation 摊销 K3h7gY| .
analytical capacity 分析能力 )p> p3b g
analytical procedures 分析性程序 +F-Y^):
annual financial statements 年度会计报表,年度财务报表 4${3e
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appendix 附录,附表 0+SZ-]
applicable 适用的 ?1Vx)j>|
applicable laws and regulations 适用的法规 :V#xrH8R
application systems 应用系统 3vAP&i'I
apply consistently 一贯地执行,一贯地实施 S% Ky+0
appropriate 适当的,合适的; 1=sL[I 7<
征用,挪用 /38I(0
appropriate authorization 适当的授权 _1Ne+"V
appropriateness of audit evidence 审计证据的适当性 (4yXr|to}
approval 批准,核准 |wQ3+WN|
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 AW|SD
asset 资产,财产 !;[cJbqnh
asset restructuring 资产重组 DKem;_6OQ
assignment of duties 职责的划分 /YJBRU2
assistant 助理,助理人员 ;pOV; q3j
associated company 联属公司,联营公司 5=p<"*zJ
association 联合,结合;协会,社团 I5g|)Y Q
assumption 假设,假定 V6((5o#
at a given date 在某一特定时日
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attestation 鉴证,公证 oTXIs4+G
attestation service 鉴证服务 hgE:2@
audit adjustment 审计调整 \pTC[Ry1
audit areas 审计领域 WJa7
audit conclusion 审计结论 45<gO1
audit effectiveness 审计效果 c'Ibgfx%m
audit efficiency 审计效率 fi ~@J`
audit engagement letter 审计业务约定书 7F~g A74h
audit evidence 审计证据 `/N={
audit fee 审计费 T@#?{eA
audit files 审计档案 h&d"| <
audit findings 审计中发现的事项 Vjo[rUW
audit implementation stage 审计实施阶段 ?2,D-3 {
audit mark 审计标识 Y+vIU*O
audit materiality 审计重要性 c>3? T^=
audit method 审计方法 J]S30&?
audit objective 审计目标,审计目的 ~Jsu"kr
audit of financial statements 会计报表审计,财务报表审计 w,R6:*p5
audit opinion 审计意见 Ik5V?
audit period 被审计期间,被审计年度 3W#E$^G_v
audit plan 审计计划 4t/ ?b
audit planning 编制审计计划,制定审计计划,审计计划 $MNJsc^n
audit planning stage 审计计划阶段 S<'_{u z
audit procedure 审计程序 /iQh'rp
audit programme 审计程序表,具体审计计划 =OPX9oG
audit report 审计报告 h>cj
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 'X6Y!VDd
audit report with a qualified opinion 有保留意见的审计报告 S'ms>ZENC
audit report with an adverse opinion 否定意见的审计报告 S0:Oep
audit report with dual dates 双重日期审计报告 u#^l9/tl
audit reporting stage 审计报告阶段 Fi;OZ>;a
audit responsibility 审计责任 0nB[Udk?
audit results 审计结果 l.Ev]G/5
audit risk 审计风险 :~srl)|)
audit sampling 审计抽样 (0`w.n
audit sampling techniques 审计抽样方法,审计抽样技术 YPY,gR
audit strategies 审计策略 I2SH
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audit summary 审计总结,审计小结 o.Y6(
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audit team 审计小组 hm0A%Js
audit test 审计测试 -m>3@"q
audit trail 审计轨迹 8d Fqwpw8
audit work 审计工作 \QF0(*!!
audit working paper 审计工作底稿 J:ka@2>|
audited financial statement 审计会计报表,已审计财务报表 t#y,9>6
Auditing Guidelines (the~) 审计规范指南 xWK/uE (
auditing standards 审计准则 T9]0/>
audit-oriented working paper (审计)业务类工作底稿 T:
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authorisation 授权 }m5()@Q}a
authorisation of transaction 交易的授权 $9r4MMs{$
availability 可获得性 Yl"CIgt
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balance 余额;差额;平衡 &N6[*7
balance sheet 资产负债表 Ij =NcP
bank 银行 vx' ] ;
bank account 银行账户,银行户头 P6ktA-Hv>
bank statement 银行对账单 UHU ,zgM
barter transaction 易货交易,以物换物交易 z#P`m,~t0
basis of audit 审计依据 {[Y7h}7
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 Iu`S0#+
borrowing 借款,贷款,借债 5/h-Hr
branch 分支,分支机构,分店 AL,7rYZG$
brought forward (账户余额等的)承上年,承上期,承上页 t)?K@{ 9
budget 预算 7I&o
building 建筑物;大楼 'r\RN\PT
business conditions 业务情况,经营情况 :g|NE\z`)/
business licence (企业等的)营业执照 6\I1J=
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business relation 业务关系 =2QP7W3mg<
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