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 /E{tNd^S
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审计词汇英汉对照 htrtiJ1
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ability to continue as a going concern 持续经营能力 _-#o[>2[
acceptability 可接受性,可接受程度 xT* 3QwK
acceptable level of detection risk 检查风险的可接受水平 ek/zQM@%
acceptance of engagement 接受委托 F4"bMN
accepting the engagement for the first time 首次接受委托 0|K<$e6IH
access to asset 对资产的接触 \kY:|T
according to 根据,依据,依照 bQ
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account balance 账户余额 "X!1^)W-8
account for 对……进行会计处理,核算;解释 |9.J?YP8 (
accounting 会计,会计学 EBk-qd
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accounting advisory serve 会计咨询服务 yP} |8x
accounting firm 会计师事务所 [ g:cG
accounting information 会计信息,会计资料 (E,[Ad,$
accounting period 会计期间 9mn~57`y
accounting policies 会计政策 g2^{+,/^K
accounting professional bodies 会计职业组织,会计职业团体 2h]CZD4
accounting records 会计记录 Y}q~Km
accounting responsibility 会计责任 =\oW{?
accounting service 会计服务 ez%:>r4
accounting standards 会计准则 n"}*C|(k
Accounting Standards for Business Enterprises 企业会计准则 .X)Wb{7
accounting system 会计系统 E+e),qsbO
accounting treatment 会计处理 Q3$DX,8?
accuracy 准确性,精确性 cD!E.2[
additional audit procedures 追加审计程序 c=?6`m,"M
addressee 收件人,收信人 |%#NA!e4wA
Administration of State-owned Assets (the~) 国有资产管理局 8'qlg|{!~
administrative laws and regulations 行政法规 P|lDW|}D@
adverse impact 不利影响,负面影响 /[/{m ]
adverse opinion 反对意见 7B5b
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advisory group 咨询组,顾问组 ,!,M'<?"
agency fee 代理费,代理费用 \Nf[8n#{
aggregate 总计,合计为…… Z!fbc#L6
alternation of document and record 变造文件和记录 r|
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alternative audit procedures 替代审计程序,备选审计程序 9AQ,@xP|
amend 修改,修订 0Krh35R_)F
amortisation 摊销 eLgq
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analytical capacity 分析能力 SD8>,
analytical procedures 分析性程序 UQYHR+
annual financial statements 年度会计报表,年度财务报表 nra)t
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appendix 附录,附表 <4@8T7
applicable 适用的 p15dbr1
applicable laws and regulations 适用的法规 k
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application systems 应用系统 T$
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apply consistently 一贯地执行,一贯地实施 ]BRwJ2< x
appropriate 适当的,合适的; QuI!`/N)z
征用,挪用 rFm?Bu
appropriate authorization 适当的授权 hgDFhbHtd6
appropriateness of audit evidence 审计证据的适当性 VQ2'a/s
approval 批准,核准 3fZoF`<a
assertion (会计报表上的)认定;确认 $n
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 &m9= q|;m
asset 资产,财产 _/.VXW
asset restructuring 资产重组 ;p<BiC$b
assignment of duties 职责的划分 oOubqx
assistant 助理,助理人员 MY z!zI
associated company 联属公司,联营公司 =,qY\@fq
association 联合,结合;协会,社团 E KN<KnU%
assumption 假设,假定 $83Qd
at a given date 在某一特定时日 cG@Wo8+
attestation 鉴证,公证 Nr)DU.f
attestation service 鉴证服务 +u5xK
audit adjustment 审计调整 xdaq` ^Bbt
audit areas 审计领域 $3ZQ|X[|+
audit conclusion 审计结论 60e{]}Z
audit effectiveness 审计效果 '0_W<lGB
audit efficiency 审计效率 2S[:mnK
audit engagement letter 审计业务约定书
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audit evidence 审计证据 )S`Yl;oL
audit fee 审计费 9a sA-'fZ
audit files 审计档案 #(a ;
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audit findings 审计中发现的事项 ?
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audit implementation stage 审计实施阶段 ;<+Z}d/g9
audit mark 审计标识 pa?AKj]
audit materiality 审计重要性 **
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audit method 审计方法 Ro<5c_k
audit objective 审计目标,审计目的 ma QxU(
audit of financial statements 会计报表审计,财务报表审计 *J':U>p
audit opinion 审计意见 <Zfh5AM
audit period 被审计期间,被审计年度 0lOan
audit plan 审计计划 ~-%z:Re'_
audit planning 编制审计计划,制定审计计划,审计计划 8-kR {9r
audit planning stage 审计计划阶段 a?Y> hvI
audit procedure 审计程序 )7P>Hj
audit programme 审计程序表,具体审计计划 1E4`&?
audit report 审计报告 ~%
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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 [{&OcEf
audit report with an adverse opinion 否定意见的审计报告 VtU2&
audit report with dual dates 双重日期审计报告 #\_FSr fX
audit reporting stage 审计报告阶段 M9~'dS'XI
audit responsibility 审计责任 Z3u6m0!
audit results 审计结果 gdyWuOx
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audit risk 审计风险 Y[rCF=ZVH
audit sampling 审计抽样 mT|r:Yr:
audit sampling techniques 审计抽样方法,审计抽样技术 KRP6b:+4L
audit strategies 审计策略 auY?Cj'"fs
audit summary 审计总结,审计小结 XC}2GHO<
audit team 审计小组 @q@I(%_`
audit test 审计测试 g@?R"
audit trail 审计轨迹 &=T>($3r94
audit work 审计工作 ku>Bxau4>
audit working paper 审计工作底稿 <@4V G
audited financial statement 审计会计报表,已审计财务报表 dEX67rUj;
Auditing Guidelines (the~) 审计规范指南 _KyhX
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auditing standards 审计准则 zt!>
audit-oriented working paper (审计)业务类工作底稿 ]a*26AbU+
authorisation 授权
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authorisation of transaction 交易的授权 3fYfj
availability 可获得性 "s`#`'
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balance 余额;差额;平衡 *8u<?~9F
balance sheet 资产负债表 6vU%Y_n=y]
bank 银行 AnZy
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bank account 银行账户,银行户头 rV-Xsf7Z
bank statement 银行对账单 a|]}uFr
barter transaction 易货交易,以物换物交易 =*6H!bzX
basis of audit 审计依据 `Uvc^
basis of preparation (会计报表的)编制基础 G \$x.
book of account 账目,账簿 tpgD{BY^wJ
borrowing 借款,贷款,借债 <p`
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branch 分支,分支机构,分店 `:0A
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brought forward (账户余额等的)承上年,承上期,承上页 ;vk>k0S
budget 预算 ]4lC/&nm
building 建筑物;大楼 K&-uW _0
business conditions 业务情况,经营情况 nVP|{M
business licence (企业等的)营业执照 9sv#TT5V
business relation 业务关系 3?!c<^"e
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