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 yzerOL
N'^&\@)xiU
审计词汇英汉对照 L1cI`9
+89*)pk
A ` :o4'CG
6LalW5I
Xs~[&
ability to continue as a going concern 持续经营能力 [R=yF ~-
acceptability 可接受性,可接受程度 jz
qyk^X
acceptable level of detection risk 检查风险的可接受水平 [H6hyG~
acceptance of engagement 接受委托 v6>_ j
L
accepting the engagement for the first time 首次接受委托 syaPpM
Q-
access to asset 对资产的接触 ]j`c]2EuP
according to 根据,依据,依照 p-Kz-+A [
account balance 账户余额 $npT[~U5
account for 对……进行会计处理,核算;解释 y%%}k
accounting 会计,会计学 5]AC*2(
accounting advisory serve 会计咨询服务 mj9 <%P
accounting firm 会计师事务所 gBC@38|6)
accounting information 会计信息,会计资料 2/"u5
accounting period 会计期间 [n \2
accounting policies 会计政策 S7/eS)SQR
accounting professional bodies 会计职业组织,会计职业团体 2QJ{a46}
accounting records 会计记录 v":x4!kdX
accounting responsibility 会计责任 orWbU
UC
accounting service 会计服务 "#{4d),r
accounting standards 会计准则 umt.Um.m2
Accounting Standards for Business Enterprises 企业会计准则 ~N<4L>y<
accounting system 会计系统 W g02 A\
accounting treatment 会计处理 >zXsNeGQR
accuracy 准确性,精确性 yCVI\y\B
additional audit procedures 追加审计程序 %M7` Hwu
addressee 收件人,收信人 8W,Jh8N6
Administration of State-owned Assets (the~) 国有资产管理局 }a/x._[s
administrative laws and regulations 行政法规 ^(f"v
e#7v
adverse impact 不利影响,负面影响 EfCx`3~EX
adverse opinion 反对意见 -o$QS,
advisory group 咨询组,顾问组 D-5VC9{
agency fee 代理费,代理费用 Rb%8)t
x
aggregate 总计,合计为…… YoBPLS`K
alternation of document and record 变造文件和记录 @ycDCB(D}
alternative audit procedures 替代审计程序,备选审计程序 kBD>-5Sn_T
amend 修改,修订 =;2%a(
amortisation 摊销 apg=-^L'
analytical capacity 分析能力 {^\+iK4bS
analytical procedures 分析性程序 +n{#V;J
annual financial statements 年度会计报表,年度财务报表 i}.&0Fp
appendix 附录,附表 E5I"%9X0H
applicable 适用的 i{`FmrPO~
applicable laws and regulations 适用的法规 hc>HQrd
application systems 应用系统 }:us:%
apply consistently 一贯地执行,一贯地实施 y5?RVlKJ
appropriate 适当的,合适的; 4KIRHnaj
征用,挪用 nxWY7hU
appropriate authorization 适当的授权 l49*<nkmq
appropriateness of audit evidence 审计证据的适当性 <<+\X:,
approval 批准,核准 /OLFcxEWh
assertion (会计报表上的)认定;确认 Fcd3H$Na;
assessed level of control risk 对控制风险的评估,控制风险的评估水平 `*_mP<Ag
asset 资产,财产 6{n!Cb[e
asset restructuring 资产重组 /aZ+T5O
assignment of duties 职责的划分 5=v}W:^v.
assistant 助理,助理人员 +n
XK-g;)'
associated company 联属公司,联营公司 xv(9IEjt0
association 联合,结合;协会,社团 y(CS5v#FG
assumption 假设,假定 5ni~Q 9b
at a given date 在某一特定时日 Sjvdirr
attestation 鉴证,公证 ==3dEJS
attestation service 鉴证服务 WD]pU
audit adjustment 审计调整 9Uj$K>:
audit areas 审计领域 +av@$}
audit conclusion 审计结论 8ZM&(Lz7u
audit effectiveness 审计效果 MZSy6
v
audit efficiency 审计效率 * w?N{.
audit engagement letter 审计业务约定书 2R;}y7{
audit evidence 审计证据 qf!p 9@4F[
audit fee 审计费 Fl kcU
`j
audit files 审计档案 5*l T.
audit findings 审计中发现的事项 ]P.'>4
audit implementation stage 审计实施阶段 gl\\+VyU
audit mark 审计标识 o4m\~as)Y
audit materiality 审计重要性 /{+y2.{j
audit method 审计方法 _ba>19csq%
audit objective 审计目标,审计目的 :Av#j@#
audit of financial statements 会计报表审计,财务报表审计 sf)EMh3Z
audit opinion 审计意见 DI:]GED"=
audit period 被审计期间,被审计年度 F Sw\_[^CQ
audit plan 审计计划 piPR=B+
audit planning 编制审计计划,制定审计计划,审计计划 *5%d XixN
audit planning stage 审计计划阶段 -:|?h{q?u
audit procedure 审计程序 $*e2YQdLo
audit programme 审计程序表,具体审计计划 C-Q28lD}f
audit report 审计报告 b\yXbyjZ3.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >,F bX8Zz
audit report with a qualified opinion 有保留意见的审计报告 B:'J`M"N
audit report with an adverse opinion 否定意见的审计报告 YC++&Nk
audit report with dual dates 双重日期审计报告 h"X;3b^ m
audit reporting stage 审计报告阶段 qh9Z50E9
audit responsibility 审计责任 {:6r;TB
audit results 审计结果 * @ 3Ag(
audit risk 审计风险 KN<S}3MN
audit sampling 审计抽样 ~;l@|7wGz
audit sampling techniques 审计抽样方法,审计抽样技术 :r{<zd>;
audit strategies 审计策略 w65K[l;2
audit summary 审计总结,审计小结 d,+Hd2o^X
audit team 审计小组
gbF+WE
audit test 审计测试 #|L8tuWW
audit trail 审计轨迹 z@!`:'ak
audit work 审计工作 %j.0G`x9 +
audit working paper 审计工作底稿 B3We|oe !
audited financial statement 审计会计报表,已审计财务报表
1
eS&&J5
Auditing Guidelines (the~) 审计规范指南 3{'Ne}5%I
auditing standards 审计准则 9IjIIM2y
audit-oriented working paper (审计)业务类工作底稿 ^q{9
authorisation 授权 NjVYLn<.r
authorisation of transaction 交易的授权 Ag 9
vU7
availability 可获得性 uatm/o^~,
B 8&GBV
_`I
balance 余额;差额;平衡 - Ajo9H
balance sheet 资产负债表 fObg3S92
bank 银行 SIBtmm1W
bank account 银行账户,银行户头 J1( 9QN[w
bank statement 银行对账单 7%5z p|3
barter transaction 易货交易,以物换物交易 t<#TJ>Le
basis of audit 审计依据 uaT!(Y6
basis of preparation (会计报表的)编制基础 ?qPo=~y01
book of account 账目,账簿
~ksi</s
borrowing 借款,贷款,借债 `, OG7hg
branch 分支,分支机构,分店 n6wV.?8
brought forward (账户余额等的)承上年,承上期,承上页 o}
J&E{Tk
budget 预算 ,]bhy p
building 建筑物;大楼 h;p>o75O
business conditions 业务情况,经营情况 ,]|#[ 8
business licence (企业等的)营业执照 KI)M JG:t
business relation 业务关系 %Qmn-uZ
IHB}`e|