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 ;5a$OM
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审计词汇英汉对照 ]kh]l8t ^
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ability to continue as a going concern 持续经营能力 I#l}5e5
acceptability 可接受性,可接受程度 &lc@]y8
acceptable level of detection risk 检查风险的可接受水平 PA2}4`
acceptance of engagement 接受委托 zI88IM7/
accepting the engagement for the first time 首次接受委托 m l`xLZN>L
access to asset 对资产的接触 /%$Zm^8c
according to 根据,依据,依照 +cpb!YEAb
account balance 账户余额 YV>a 3
account for 对……进行会计处理,核算;解释 #%,X),%-
accounting 会计,会计学 1N5
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accounting advisory serve 会计咨询服务 opX07~1
accounting firm 会计师事务所 eAHY/Y!
accounting information 会计信息,会计资料 :J;U~emq
accounting period 会计期间 J%bNt)K}
accounting policies 会计政策 7uB
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accounting professional bodies 会计职业组织,会计职业团体 g&RpE41x
accounting records 会计记录 a %go[_w
accounting responsibility 会计责任 ODJ"3 J
accounting service 会计服务 4+olyBht
accounting standards 会计准则 0 '&C5v'
Accounting Standards for Business Enterprises 企业会计准则 tpI/Ibq
accounting system 会计系统 &oL"AJU
accounting treatment 会计处理 L F?/60
accuracy 准确性,精确性 "|\hTRQ
additional audit procedures 追加审计程序 \Z*:l(
addressee 收件人,收信人 Ff<cY%t
Administration of State-owned Assets (the~) 国有资产管理局 ]0i[=
administrative laws and regulations 行政法规 :?f<t
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adverse impact 不利影响,负面影响 Rtf<UhUn
adverse opinion 反对意见 vuQA-w7
advisory group 咨询组,顾问组 l|g*E.:4
agency fee 代理费,代理费用 L5hF-Ek!
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aggregate 总计,合计为…… Owp]>e
alternation of document and record 变造文件和记录 He_O+[sc
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 BKFO^
amortisation 摊销 at>_EiS
analytical capacity 分析能力 QW..=}pL
analytical procedures 分析性程序 R ENCk(
annual financial statements 年度会计报表,年度财务报表 (nqhX<T>
appendix 附录,附表 qw+7.h#V
applicable 适用的 l@Lk+-[D
applicable laws and regulations 适用的法规 %6ckau1_;
application systems 应用系统 4DIU7#GG
apply consistently 一贯地执行,一贯地实施 o*T?f)_[p
appropriate 适当的,合适的; XT0-"-q
征用,挪用 Z@Rqm:e
appropriate authorization 适当的授权 Y58H.P
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 !&%KJS6p4
assertion (会计报表上的)认定;确认 .]9`eGVWj
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9WHE4'Sa
asset 资产,财产 cfmwz~S6i
asset restructuring 资产重组 H c/7x).
assignment of duties 职责的划分
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assistant 助理,助理人员 (~|)Gmq2
associated company 联属公司,联营公司 qMaO1cE\
association 联合,结合;协会,社团 ;v8TT}R
assumption 假设,假定 ~HY)$Yp
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at a given date 在某一特定时日 5|0}bv O
attestation 鉴证,公证 ^|/<e?~I
attestation service 鉴证服务 lB}?ey
audit adjustment 审计调整 c[J 2;"SP
audit areas 审计领域 R/u0
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audit conclusion 审计结论 clDn=k<
audit effectiveness 审计效果 &4E|c[HN
audit efficiency 审计效率 ->#wDL!6
audit engagement letter 审计业务约定书 03?ADjO
audit evidence 审计证据 S5|7D[*
audit fee 审计费 pyf'
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audit files 审计档案 <mX5VGY9^
audit findings 审计中发现的事项 #h ud_
audit implementation stage 审计实施阶段 GS*O{u
audit mark 审计标识 s?<F
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audit materiality 审计重要性 :] Wn26z)
audit method 审计方法 LBio$67F
audit objective 审计目标,审计目的 2?(/$F9X,
audit of financial statements 会计报表审计,财务报表审计 l|842N@1
audit opinion 审计意见 czw:xG!&
audit period 被审计期间,被审计年度 }[%F
audit plan 审计计划 xK8m\=#
audit planning 编制审计计划,制定审计计划,审计计划 `+=Zq
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audit planning stage 审计计划阶段 L^u|=9
audit procedure 审计程序 4][VK/v+
audit programme 审计程序表,具体审计计划 A@M2(?w4
audit report 审计报告 W'Gh:73'}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 H#F"n"~$
audit report with a qualified opinion 有保留意见的审计报告 Z9mI%sC[(
audit report with an adverse opinion 否定意见的审计报告 Cpzd k~+H
audit report with dual dates 双重日期审计报告 eDo4>k"5
audit reporting stage 审计报告阶段 (9bU\4F\
audit responsibility 审计责任 `-nSH)GBM
audit results 审计结果 lBn<\Y!^
audit risk 审计风险 Eoz/]b
audit sampling 审计抽样 |yNyk7~
audit sampling techniques 审计抽样方法,审计抽样技术 j % M
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audit strategies 审计策略 `?:{aOI
audit summary 审计总结,审计小结 ;E}&{w/My
audit team 审计小组 +VIEDV+
audit test 审计测试 @"cnPLh&
audit trail 审计轨迹 D _\HX9
audit work 审计工作 y;0Zk~R$
audit working paper 审计工作底稿 daY0;,>
audited financial statement 审计会计报表,已审计财务报表 [L7
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Auditing Guidelines (the~) 审计规范指南 d*!H&1L
auditing standards 审计准则 vU/sQt8
audit-oriented working paper (审计)业务类工作底稿 ( 3,7
authorisation 授权 Jbima>
authorisation of transaction 交易的授权 ^=I[uX-3ue
availability 可获得性 X"8$,\wX,
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balance 余额;差额;平衡 *~`oA~-Q
balance sheet 资产负债表 >iJxq6!
bank 银行 uPFbKSJj
bank account 银行账户,银行户头 VQ~eg wJL
bank statement 银行对账单 d6W&u~
barter transaction 易货交易,以物换物交易 /|Gz<nSc
basis of audit 审计依据 2}{[J
basis of preparation (会计报表的)编制基础 Z\-Gr
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book of account 账目,账簿 D-e^b'l
borrowing 借款,贷款,借债 EY1L5Ba.
branch 分支,分支机构,分店 6{Bvl[mhI
brought forward (账户余额等的)承上年,承上期,承上页 $YBH;^#
budget 预算 Xp^>SSt:4
building 建筑物;大楼 a`||ePb|W~
business conditions 业务情况,经营情况 j{5oXW
business licence (企业等的)营业执照 d{^K8T3
business relation 业务关系 <
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