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 rZv+K/6*M
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审计词汇英汉对照 \_E.%K
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ability to continue as a going concern 持续经营能力 "BRE0Ir:
acceptability 可接受性,可接受程度 cZ >W8{G
acceptable level of detection risk 检查风险的可接受水平 8957$g
acceptance of engagement 接受委托 pxx(BE
accepting the engagement for the first time 首次接受委托 l'T0<
access to asset 对资产的接触 81cmG`G7
according to 根据,依据,依照 =@ZtUjcJx
account balance 账户余额 R!,)?j;
account for 对……进行会计处理,核算;解释 ];;w/$zke
accounting 会计,会计学 m-RY{DO+
accounting advisory serve 会计咨询服务 De
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accounting firm 会计师事务所 [R>
accounting information 会计信息,会计资料 (Y)h+}n5N
accounting period 会计期间 %#9 ~V
accounting policies 会计政策 PNgMLQI
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accounting professional bodies 会计职业组织,会计职业团体 oNZW#<K
accounting records 会计记录 %
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accounting responsibility 会计责任 SZ{cno1`
accounting service 会计服务 VWy:U#;+8
accounting standards 会计准则 ,d>
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Accounting Standards for Business Enterprises 企业会计准则 4d
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accounting system 会计系统 x Ui!|c
accounting treatment 会计处理 !d.>r
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accuracy 准确性,精确性 8
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additional audit procedures 追加审计程序 ;|QR-m2/
addressee 收件人,收信人 *hs<Ez.cC
Administration of State-owned Assets (the~) 国有资产管理局 IGT_
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administrative laws and regulations 行政法规 [E
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adverse impact 不利影响,负面影响 ~@ b}=+n
adverse opinion 反对意见 T zYg
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advisory group 咨询组,顾问组 sDm},=X}
agency fee 代理费,代理费用 Z4ov
aggregate 总计,合计为…… $Wzv$4;
alternation of document and record 变造文件和记录 xKST-:c +
alternative audit procedures 替代审计程序,备选审计程序 0Y*gJ!a
amend 修改,修订 BC{J3<0bf@
amortisation 摊销 HcVs(]tIW
analytical capacity 分析能力 rqe_zyc&
analytical procedures 分析性程序 X1[R*a/p
annual financial statements 年度会计报表,年度财务报表 p]
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appendix 附录,附表 ((>3,%B`
applicable 适用的 Rn(F#tI
applicable laws and regulations 适用的法规 a 8hv .43
application systems 应用系统 rI66frbj
apply consistently 一贯地执行,一贯地实施 lEbR) B,
appropriate 适当的,合适的; 0*IY%=i
征用,挪用 A;j$rGx
appropriate authorization 适当的授权 Qn)[1v
appropriateness of audit evidence 审计证据的适当性 ?Wz(f {Hm
approval 批准,核准 H&=4y) /.
assertion (会计报表上的)认定;确认 |DPpp/
assessed level of control risk 对控制风险的评估,控制风险的评估水平 VE"0VB.
asset 资产,财产 `(Q_ 65y
asset restructuring 资产重组 _B7?C:8Q-
assignment of duties 职责的划分 d>b,aj(
assistant 助理,助理人员 qMdtJ(gq
associated company 联属公司,联营公司 FlA\Ad;v
association 联合,结合;协会,社团 +JAfHQm-
assumption 假设,假定 ^_S-s\DW
at a given date 在某一特定时日 h-+a;![
attestation 鉴证,公证 3g#=sd!0O@
attestation service 鉴证服务 9EA
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audit adjustment 审计调整 C`~4q<W'
audit areas 审计领域
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audit conclusion 审计结论 Iam-'S5
audit effectiveness 审计效果 m57tOX
audit efficiency 审计效率 c;8"vJ
audit engagement letter 审计业务约定书 GE8D3V;*V
audit evidence 审计证据 e5>5/l]jsg
audit fee 审计费 )>X|o$2
audit files 审计档案 # pjyhH@
audit findings 审计中发现的事项 k1Mxsd
audit implementation stage 审计实施阶段 UFIA
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audit mark 审计标识 [cLU*:
audit materiality 审计重要性 07LL)v~
audit method 审计方法 'oHOFH9:{b
audit objective 审计目标,审计目的 {Fp`l\,
audit of financial statements 会计报表审计,财务报表审计 `\4JwiPo
audit opinion 审计意见 ]T3BDgu%&
audit period 被审计期间,被审计年度
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audit plan 审计计划 .";tnC!e
audit planning 编制审计计划,制定审计计划,审计计划 gQpD]
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audit planning stage 审计计划阶段 <&Y}j&(
audit procedure 审计程序 ;]oXEq`
audit programme 审计程序表,具体审计计划 HHIUl,P
audit report 审计报告 lfpt:5a9&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ZG
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audit report with a qualified opinion 有保留意见的审计报告 wp]7Lx?F
audit report with an adverse opinion 否定意见的审计报告 j
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audit report with dual dates 双重日期审计报告 lgjoF_D
audit reporting stage 审计报告阶段 8T.5Mhx0jS
audit responsibility 审计责任 :af;
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audit results 审计结果 qJFgbq4-
audit risk 审计风险 fCt\2);a
audit sampling 审计抽样 c]aK
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audit sampling techniques 审计抽样方法,审计抽样技术 zmL~]!~&
audit strategies 审计策略 [;IDTo!<>
audit summary 审计总结,审计小结 T?]kF-
audit team 审计小组 H6PXx
audit test 审计测试 v1"g!%U6
audit trail 审计轨迹 (9YYv+GGd*
audit work 审计工作 ReB(T7Vk=
audit working paper 审计工作底稿 :9x084ESR)
audited financial statement 审计会计报表,已审计财务报表 ;oY(I7
Auditing Guidelines (the~) 审计规范指南 5;K-,"UQ
auditing standards 审计准则 EYJ i6#
audit-oriented working paper (审计)业务类工作底稿 An8%7xa7
authorisation 授权 '!yS72{$2
authorisation of transaction 交易的授权 |B1;l<|`
availability 可获得性 O'!r]0Q
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balance 余额;差额;平衡 x8pbO[_|
balance sheet 资产负债表 1|l)gfcP
bank 银行 $xUzFLh=`
bank account 银行账户,银行户头 8=n9
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bank statement 银行对账单 [ n0##/
barter transaction 易货交易,以物换物交易 fOK+DT~
basis of audit 审计依据 e$ XY\{
basis of preparation (会计报表的)编制基础 n2jvXL
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book of account 账目,账簿 kY'<u
borrowing 借款,贷款,借债 6HEqm>Yau
branch 分支,分支机构,分店 OZ>)sL
brought forward (账户余额等的)承上年,承上期,承上页 y;{^Ln4{
budget 预算 n ,&/D
building 建筑物;大楼 ]8xc?*i8
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 fd5ZaE#f
business relation 业务关系 :~ZqB\>i
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