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 Jh%k:TrBm
; zfBe%Uf
审计词汇英汉对照 P#2;1ki>
{\kDu#18Ld
A y9Q"3LLic`
_LLE~nUK"/
w&}UgtEm
ability to continue as a going concern 持续经营能力 cKAZWON8;v
acceptability 可接受性,可接受程度 9R|B 5.
acceptable level of detection risk 检查风险的可接受水平 0.!Q4bhD
acceptance of engagement 接受委托 (d-j/v*4
accepting the engagement for the first time 首次接受委托
(<#Ns W!z
access to asset 对资产的接触 +e)RT<
according to 根据,依据,依照 @3>nVa
account balance 账户余额 nb|"dK
|
account for 对……进行会计处理,核算;解释 =Y5*J#
accounting 会计,会计学 dUpOg{I.x
accounting advisory serve 会计咨询服务 )h(yh50
B
accounting firm 会计师事务所 Oxf,2r
accounting information 会计信息,会计资料 ,DbT4Ul c
accounting period 会计期间 ?[q.1O
accounting policies 会计政策 ^i~'aq
accounting professional bodies 会计职业组织,会计职业团体 rVx?Yo1F'
accounting records 会计记录 S?m4
accounting responsibility 会计责任 _xXDvBU
accounting service 会计服务 %i`YJ
accounting standards 会计准则 f%Bm x{Ttq
Accounting Standards for Business Enterprises 企业会计准则 z/7"!
accounting system 会计系统 h2edA#bub
accounting treatment 会计处理 PRF^<%mkI
accuracy 准确性,精确性 cx(b5Z
additional audit procedures 追加审计程序 g/m%A2M&aH
addressee 收件人,收信人 wz]
OM
Administration of State-owned Assets (the~) 国有资产管理局 ;hp?wb
administrative laws and regulations 行政法规 >a1ovKF
adverse impact 不利影响,负面影响 +Pm}_"GU
adverse opinion 反对意见 &:*|K xX
advisory group 咨询组,顾问组 [KjL`
agency fee 代理费,代理费用 Oo95\Yf$N
aggregate 总计,合计为…… }!g^}BWWp
alternation of document and record 变造文件和记录 eEkbD"Q
alternative audit procedures 替代审计程序,备选审计程序 -* ;`~5
amend 修改,修订 VR_ bX|
amortisation 摊销 z|>f*Z
analytical capacity 分析能力 v:$Y
|mh
analytical procedures 分析性程序 H">
}yD
annual financial statements 年度会计报表,年度财务报表 (s.S
n(E
appendix 附录,附表 ,b8q$R~\
applicable 适用的 D>Ph))QI
applicable laws and regulations 适用的法规 yasKU6^R'
application systems 应用系统 L`{EXn[
apply consistently 一贯地执行,一贯地实施 c/E6}OWA
appropriate 适当的,合适的; (eAh8^)
征用,挪用 nANoy6z:
appropriate authorization 适当的授权 qjp<_aw
appropriateness of audit evidence 审计证据的适当性 f<0nj?
approval 批准,核准 hkL[hD
assertion (会计报表上的)认定;确认 ,M&[c|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 oLp:Z=
asset 资产,财产 ?(CMm%(8
asset restructuring 资产重组 ,HdFE|
assignment of duties 职责的划分 3 _tO
assistant 助理,助理人员 i;$'haK<
associated company 联属公司,联营公司 eq
ze7EY
association 联合,结合;协会,社团 *xOrt)D=
assumption 假设,假定 (_ElM
>
at a given date 在某一特定时日 KwiTnP!Dca
attestation 鉴证,公证 >_$DKY>$`
attestation service 鉴证服务 It@ak6u?
audit adjustment 审计调整 Mb(aI!;A
audit areas 审计领域 (U |[C*
audit conclusion 审计结论 =/rIXReY
audit effectiveness 审计效果 fH7o,U|
audit efficiency 审计效率 81|Xg5g)b
audit engagement letter 审计业务约定书 5E/z.5 q
audit evidence 审计证据 dEp?jJP$;
audit fee 审计费 -)tu$W*
audit files 审计档案 @M-+-6+
audit findings 审计中发现的事项 pU*dE
audit implementation stage 审计实施阶段 =,~h]_\_
audit mark 审计标识 [S/]Vk|4
audit materiality 审计重要性 ##!)}i
audit method 审计方法 )[>b7K$
f
audit objective 审计目标,审计目的 ccJ@jpXI
audit of financial statements 会计报表审计,财务报表审计 x.+}-(`W#~
audit opinion 审计意见 <Dw`Ur^ X5
audit period 被审计期间,被审计年度 .sA?}H#wb
audit plan 审计计划 !ldb_*)h
audit planning 编制审计计划,制定审计计划,审计计划 v 6?{g
audit planning stage 审计计划阶段 N}>XBZy
audit procedure 审计程序 DH_Mll>
audit programme 审计程序表,具体审计计划 "S43:VH
audit report 审计报告 Fr)G
h>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |wZ8O}O{E
audit report with a qualified opinion 有保留意见的审计报告 0f
1Lu)
2
audit report with an adverse opinion 否定意见的审计报告 PQsqi;=)
audit report with dual dates 双重日期审计报告 D!~-53f@
audit reporting stage 审计报告阶段 HZdmL-1Z^+
audit responsibility 审计责任 _gB`;zo
audit results 审计结果 ~n84x
audit risk 审计风险 /}Y>_87
audit sampling 审计抽样 W$0<a@
audit sampling techniques 审计抽样方法,审计抽样技术 5o5y3ibQ
audit strategies 审计策略 3Bz0B a
audit summary 审计总结,审计小结 :xfD>K
audit team 审计小组 !p1OBS|
audit test 审计测试 02} &h
audit trail 审计轨迹 oQ 5g0(J~
audit work 审计工作 {b>tX)Tep
audit working paper 审计工作底稿 a2*WZc`
audited financial statement 审计会计报表,已审计财务报表 Xz0jjO,
Auditing Guidelines (the~) 审计规范指南 %lchz/
auditing standards 审计准则 N
G1]!Vz5
audit-oriented working paper (审计)业务类工作底稿 T"'"T]^
X
authorisation 授权 I -i)D
authorisation of transaction 交易的授权 d+%1q
availability 可获得性 8h~v%aZ1
B ?^us(o7-
balance 余额;差额;平衡 \@Gyl_6^
balance sheet 资产负债表 k'wF+>
bank 银行 E) >~0jv
bank account 银行账户,银行户头 l0g#&V--
bank statement 银行对账单 Wy,DA^\ef
barter transaction 易货交易,以物换物交易 ]6<
/{b
basis of audit 审计依据 @<\f[Znt
o
basis of preparation (会计报表的)编制基础 fEdQR->
book of account 账目,账簿 @dcT8 YC
borrowing 借款,贷款,借债 jcN84AaRFI
branch 分支,分支机构,分店 ,qpn4`zE~
brought forward (账户余额等的)承上年,承上期,承上页 d5]9FIj
budget 预算 $GUSTV
building 建筑物;大楼 Tn/T:7C
business conditions 业务情况,经营情况 Xd66"k\b+
business licence (企业等的)营业执照 *8U+2zgfC
business relation 业务关系 (hd^
^v3ytS