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 EbQLMLD%
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审计词汇英汉对照 St-
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ability to continue as a going concern 持续经营能力 5:h[%3'bB
acceptability 可接受性,可接受程度 kW g.-$pp
acceptable level of detection risk 检查风险的可接受水平 ?0VR2Yb${b
acceptance of engagement 接受委托 ~.m<`~u
accepting the engagement for the first time 首次接受委托 m.e]tTe
access to asset 对资产的接触 pS
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according to 根据,依据,依照 WVbrbs4
account balance 账户余额 RwWg:4
account for 对……进行会计处理,核算;解释 %SM;B-/zHt
accounting 会计,会计学 fe?Z33V
accounting advisory serve 会计咨询服务 F1t( P 8
accounting firm 会计师事务所 ^"/^)Lb!@M
accounting information 会计信息,会计资料 \n)',4mY
accounting period 会计期间 f&^(f1WO
accounting policies 会计政策 @^W`Yg)C
accounting professional bodies 会计职业组织,会计职业团体 *x"80UXL
accounting records 会计记录 \2i7\U
accounting responsibility 会计责任 n{;j
accounting service 会计服务 W_\zx<m
accounting standards 会计准则 L_8zZ8 o
Accounting Standards for Business Enterprises 企业会计准则 i6`"e[aT[o
accounting system 会计系统 0M_oFx
accounting treatment 会计处理 &v{Ehkr*
accuracy 准确性,精确性 t;&XIG~
additional audit procedures 追加审计程序 %a;#]d
addressee 收件人,收信人 |^pev2g
Administration of State-owned Assets (the~) 国有资产管理局 XIHN6aQ{X
administrative laws and regulations 行政法规 <>cS@V5j
adverse impact 不利影响,负面影响 }
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adverse opinion 反对意见 e3?=1ZB
advisory group 咨询组,顾问组 ETe4I`d{
agency fee 代理费,代理费用 !~@GIr
aggregate 总计,合计为…… 0s#72}n
alternation of document and record 变造文件和记录 c3A\~tHW
alternative audit procedures 替代审计程序,备选审计程序 J-F".6i5
amend 修改,修订 E7fx4kV
amortisation 摊销 J!6FlcsZm
analytical capacity 分析能力 Aw o)a8e
analytical procedures 分析性程序 ;;Q^/rkC
annual financial statements 年度会计报表,年度财务报表 {4 Of.
appendix 附录,附表 z ^gJy,T
applicable 适用的 Ifj&S'():
applicable laws and regulations 适用的法规 xt{'Be&Ya+
application systems 应用系统 Ccf/hA#mb
apply consistently 一贯地执行,一贯地实施 (q>
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appropriate 适当的,合适的; yPm2??5MW>
征用,挪用 /:&!o2&1H
appropriate authorization 适当的授权 b'H'QY
appropriateness of audit evidence 审计证据的适当性 d2
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approval 批准,核准
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assertion (会计报表上的)认定;确认 "/#JC}]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 yBIlwN`kB
asset 资产,财产 5,RUPaE
asset restructuring 资产重组 *2'8d8>R%]
assignment of duties 职责的划分 (C
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assistant 助理,助理人员 (!os&/",
associated company 联属公司,联营公司 o\AnM5
association 联合,结合;协会,社团
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assumption 假设,假定 W.7rHa
at a given date 在某一特定时日 kX 1}/l
attestation 鉴证,公证 sGvbL-S-f:
attestation service 鉴证服务 5jdZC(q5a
audit adjustment 审计调整 .1x04Np!
audit areas 审计领域 ])x1MmRg\
audit conclusion 审计结论 )s2] -n}W
audit effectiveness 审计效果 TOYK'|lwM
audit efficiency 审计效率 hGR
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audit engagement letter 审计业务约定书 j=_rUc'Me
audit evidence 审计证据 gt&|T
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audit fee 审计费 \u3\ TJ
audit files 审计档案 ^S9y7b^;r
audit findings 审计中发现的事项 VSj!Gm0LB
audit implementation stage 审计实施阶段 cPGlT"
audit mark 审计标识 &c`-/8c
audit materiality 审计重要性 g;IlS*Ld
audit method 审计方法 Gn]36~)*H
audit objective 审计目标,审计目的 B{-7
audit of financial statements 会计报表审计,财务报表审计 TQ
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audit opinion 审计意见 g(DD8;]w<
audit period 被审计期间,被审计年度 H#-3
audit plan 审计计划 KWwtL"3
audit planning 编制审计计划,制定审计计划,审计计划 o<2GtF1"o
audit planning stage 审计计划阶段 0ju1>.p
audit procedure 审计程序 0bNvmZ$
audit programme 审计程序表,具体审计计划 '[F:uA
audit report 审计报告 H^_,e= j
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,!ZuH?Z
audit report with a qualified opinion 有保留意见的审计报告 .J#'k+>
audit report with an adverse opinion 否定意见的审计报告 x^f<G
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audit report with dual dates 双重日期审计报告 #%"q0
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audit reporting stage 审计报告阶段 i jI/z
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audit responsibility 审计责任 -DDA b(2*
audit results 审计结果 o3ZN0j69|
audit risk 审计风险 mgxIxusR
audit sampling 审计抽样 ]wQ!ZG?)
audit sampling techniques 审计抽样方法,审计抽样技术 <?jdNM
audit strategies 审计策略 +bjy#=
audit summary 审计总结,审计小结 B(
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audit team 审计小组 &}ZmT>q`$
audit test 审计测试 X/]@EF
audit trail 审计轨迹 l }{{7~C`
audit work 审计工作 @|!4X(2
audit working paper 审计工作底稿 BT{;^Hp
audited financial statement 审计会计报表,已审计财务报表 N&8TG
Auditing Guidelines (the~) 审计规范指南 h#rP]o@
auditing standards 审计准则 iP/v"g"g
audit-oriented working paper (审计)业务类工作底稿 4.6$m
authorisation 授权 1I Yip\:lS
authorisation of transaction 交易的授权 #GsOE#*>T
availability 可获得性 2FcL-?
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balance 余额;差额;平衡 fBO/0uW
balance sheet 资产负债表 z,HhSW?&^
bank 银行 ` ]|X_!J-
bank account 银行账户,银行户头 pA7-B>Y
bank statement 银行对账单 , ,3lH-C
barter transaction 易货交易,以物换物交易 wNONh`b
basis of audit 审计依据 }v1wpv/b(
basis of preparation (会计报表的)编制基础 ;yH>A ;,K%
book of account 账目,账簿 :I"CQ
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borrowing 借款,贷款,借债 |@ mz@
branch 分支,分支机构,分店 Z\$HgG
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 Tw~R-SiS`s
building 建筑物;大楼 EZtU6kW"
business conditions 业务情况,经营情况 F<4rn
business licence (企业等的)营业执照 9rB3h`AVF
business relation 业务关系 s"
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