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 d:C-
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审计词汇英汉对照 SovK|b&
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ability to continue as a going concern 持续经营能力 }I;A\K]
acceptability 可接受性,可接受程度 lj$\2B
acceptable level of detection risk 检查风险的可接受水平 i,N U%be
acceptance of engagement 接受委托 /%Lj$]S7[4
accepting the engagement for the first time 首次接受委托 R,CFU l7Q
access to asset 对资产的接触 6>ZUx}vYj
according to 根据,依据,依照 Ql sMMIax
account balance 账户余额 YXx
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account for 对……进行会计处理,核算;解释 ;u!qu$O
accounting 会计,会计学 Um9Gjd
accounting advisory serve 会计咨询服务 sJ)XoK syW
accounting firm 会计师事务所 Y<M,/Y_ !
accounting information 会计信息,会计资料 hW[/{2<@
accounting period 会计期间 ;Pik},
accounting policies 会计政策 vR<Y1<j
accounting professional bodies 会计职业组织,会计职业团体 I=X-e#HM?
accounting records 会计记录 /gh=+;{
accounting responsibility 会计责任 Qi`Lj5;\F
accounting service 会计服务 @0A7d
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accounting standards 会计准则 2C^/;z
Accounting Standards for Business Enterprises 企业会计准则 Q{6Bhx *>
accounting system 会计系统 ;rWgt!l
accounting treatment 会计处理 hXdc5 ?i?
accuracy 准确性,精确性 @.ebQR-:H
additional audit procedures 追加审计程序 e`ti*1]q
addressee 收件人,收信人 r=6-kC!T9
Administration of State-owned Assets (the~) 国有资产管理局 &3lg\&"
administrative laws and regulations 行政法规 {#N](yUm
adverse impact 不利影响,负面影响 T8E=}!68w}
adverse opinion 反对意见
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advisory group 咨询组,顾问组 I*_@WoI*
agency fee 代理费,代理费用 8B;wn<O
aggregate 总计,合计为…… so}(*E&(a
alternation of document and record 变造文件和记录 ocBfs^ aW
alternative audit procedures 替代审计程序,备选审计程序 K5gh7
amend 修改,修订 ?WE#%W7U
amortisation 摊销 2i
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analytical capacity 分析能力 L
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analytical procedures 分析性程序 .w3.zZ0[
annual financial statements 年度会计报表,年度财务报表 :GXiA
appendix 附录,附表 aOWW..|
applicable 适用的 ($EA/|z
applicable laws and regulations 适用的法规 aOHf#!/"sb
application systems 应用系统 'PRsZ`x.
apply consistently 一贯地执行,一贯地实施 DdDO.@-Z
appropriate 适当的,合适的; B}_*0D
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appropriate authorization 适当的授权 7K3S\oPej
appropriateness of audit evidence 审计证据的适当性 !Kr|04Qp#x
approval 批准,核准 8px@sXI*`
assertion (会计报表上的)认定;确认 lPyGL-Q
assessed level of control risk 对控制风险的评估,控制风险的评估水平 c}GmS@
asset 资产,财产 <?'d\B
asset restructuring 资产重组 ;Ak<O[
assignment of duties 职责的划分 eS(\E0%QI
assistant 助理,助理人员 [:<CgU9C
associated company 联属公司,联营公司 =TKu2
association 联合,结合;协会,社团 mn
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assumption 假设,假定 `Y
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at a given date 在某一特定时日 :U_k*9z}=
attestation 鉴证,公证 KdIX`
attestation service 鉴证服务 N"SFVc_2
audit adjustment 审计调整 $5kb3x<W
audit areas 审计领域 "L^]a$&
audit conclusion 审计结论 |}s)Wo
audit effectiveness 审计效果 xtWQ.
audit efficiency 审计效率 GlkTpX^b
audit engagement letter 审计业务约定书 -;1'{v
audit evidence 审计证据 $sK8l=#
audit fee 审计费 d_s=5+Yj
audit files 审计档案 (os}s8cIh
audit findings 审计中发现的事项 Bfe#,
audit implementation stage 审计实施阶段 |O3wAxc3W
audit mark 审计标识 !J`>;&
audit materiality 审计重要性 ax$ashFO/!
audit method 审计方法 4FURm@C6
audit objective 审计目标,审计目的 ;8\w$SPP
audit of financial statements 会计报表审计,财务报表审计 ssaEAm:
audit opinion 审计意见 _'DT)%K
audit period 被审计期间,被审计年度 5{nERKaPf
audit plan 审计计划 xR;>n[
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audit planning 编制审计计划,制定审计计划,审计计划 4po zTe
audit planning stage 审计计划阶段 {a aI<u
audit procedure 审计程序 Vb^P{F
audit programme 审计程序表,具体审计计划 }jHS
audit report 审计报告 GJ"S*30
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 pu#h:nb>88
audit report with an adverse opinion 否定意见的审计报告 ZlQ@k{Es~
audit report with dual dates 双重日期审计报告 W
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audit reporting stage 审计报告阶段 xgoG>~F
audit responsibility 审计责任 'J\nvNm
audit results 审计结果 {8+FxmH
audit risk 审计风险 #1fT\aP
audit sampling 审计抽样 N$>.V7H&
audit sampling techniques 审计抽样方法,审计抽样技术 n
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audit strategies 审计策略 x(oL\I_Z
audit summary 审计总结,审计小结 FW*
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audit team 审计小组 ipzv]c&
audit test 审计测试 Y'-@O"pK
audit trail 审计轨迹 4WCWu}
audit work 审计工作 *IBT!@*Q&
audit working paper 审计工作底稿 5cj]Y)I-~
audited financial statement 审计会计报表,已审计财务报表 Jw13
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Auditing Guidelines (the~) 审计规范指南 E D0\k $
auditing standards 审计准则 r7B.@+QK
audit-oriented working paper (审计)业务类工作底稿 0u[Vd:()v(
authorisation 授权 8<V6W F`e
authorisation of transaction 交易的授权 {"{kWbXZ
availability 可获得性 }!_x
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balance 余额;差额;平衡 :
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balance sheet 资产负债表 fny|^F]w
bank 银行 %f[0&)1!.v
bank account 银行账户,银行户头 TCShS}q;%
bank statement 银行对账单 ."`mh&+`
barter transaction 易货交易,以物换物交易 ^a+W!
basis of audit 审计依据 i
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basis of preparation (会计报表的)编制基础 B%y?+4;zA
book of account 账目,账簿 q8DSKi
borrowing 借款,贷款,借债 { #?$p i[
branch 分支,分支机构,分店 Iv,Ub_Ll9
brought forward (账户余额等的)承上年,承上期,承上页 /%qw-v9qPV
budget 预算 =AaTn::e/
building 建筑物;大楼 GFA D
business conditions 业务情况,经营情况 cf\PG&S
business licence (企业等的)营业执照 ".0~@W0
business relation 业务关系 Ug}dw a
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