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 Y&
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审计词汇英汉对照 $;J:kd;<
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ability to continue as a going concern 持续经营能力 ;ndwVZ~,
acceptability 可接受性,可接受程度 iXgy/>qgT
acceptable level of detection risk 检查风险的可接受水平 fPpFAO
acceptance of engagement 接受委托 gP13n!7
accepting the engagement for the first time 首次接受委托 .Fl5b}C(
access to asset 对资产的接触 U+4W9zhw
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according to 根据,依据,依照 H\PY\O&cP
account balance 账户余额 o-}q|tD$<
account for 对……进行会计处理,核算;解释 =[
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accounting 会计,会计学 (fTi1
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accounting advisory serve 会计咨询服务 \F; S
accounting firm 会计师事务所 v PJ=~*P=
accounting information 会计信息,会计资料 yGs:3KI
accounting period 会计期间 {0~xv@ U
accounting policies 会计政策 tK0Ksnl^
accounting professional bodies 会计职业组织,会计职业团体 bCS
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accounting records 会计记录 aCZ7G
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accounting responsibility 会计责任 &OXWD]5$6
accounting service 会计服务 LJh^-FQ
accounting standards 会计准则 w vnuE<o8
Accounting Standards for Business Enterprises 企业会计准则 . 1q4Q\B<
accounting system 会计系统 !iHJ!
accounting treatment 会计处理 vNn$dc
accuracy 准确性,精确性 k@Q>(`
additional audit procedures 追加审计程序 A.|98*U%
addressee 收件人,收信人 2@jlF!zC
Administration of State-owned Assets (the~) 国有资产管理局 kw$*o
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administrative laws and regulations 行政法规 a*N<gId
adverse impact 不利影响,负面影响 c`M
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adverse opinion 反对意见 k3-7Vyg
advisory group 咨询组,顾问组 @&F\ M}
agency fee 代理费,代理费用 scZSnCrR
aggregate 总计,合计为…… <cUaIb;(4
alternation of document and record 变造文件和记录 qJZ:\u8oO
alternative audit procedures 替代审计程序,备选审计程序 C%ZSsp
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amend 修改,修订 D:I6nSoC
amortisation 摊销 U8]BhJr$Q
analytical capacity 分析能力 '7ps_pz
analytical procedures 分析性程序 km=d'VvnI
annual financial statements 年度会计报表,年度财务报表 na0-v-
appendix 附录,附表 :&-j{8p-
applicable 适用的 vUD>+*D
applicable laws and regulations 适用的法规 uupfL>h
application systems 应用系统 Z]\IQDC
apply consistently 一贯地执行,一贯地实施 %AV[vr,
appropriate 适当的,合适的; bmd3fJb`r
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appropriate authorization 适当的授权 (q+EP(Q
appropriateness of audit evidence 审计证据的适当性 VYAz0H1-_
approval 批准,核准 .CAcG"42
assertion (会计报表上的)认定;确认 ^1jZwP;5eW
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ]ff5MY 36
asset 资产,财产 rd0[(-
asset restructuring 资产重组 bi<?m^j
assignment of duties 职责的划分 Rct=vDU
assistant 助理,助理人员 v0uA]6:
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 r)/nx@x
assumption 假设,假定 /q\{Os rX
at a given date 在某一特定时日 ]*\m@lWu
attestation 鉴证,公证 9i`sSi8
attestation service 鉴证服务 0%OV3`
audit adjustment 审计调整 Z^l!#"\4m
audit areas 审计领域 >SSRwYIN
audit conclusion 审计结论 _N2tf/C&=
audit effectiveness 审计效果 W:TF8Onw
audit efficiency 审计效率 <7X6ULQ
audit engagement letter 审计业务约定书 mvV5Xal
audit evidence 审计证据 p(`?y:.3
audit fee 审计费 uHu (
audit files 审计档案 kE*OjywN
audit findings 审计中发现的事项 !-<PV
audit implementation stage 审计实施阶段 r!WXD9#
audit mark 审计标识 X{-[
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audit materiality 审计重要性 r[votdFo
audit method 审计方法 x J[Xmre
audit objective 审计目标,审计目的 7O^'?L<C'
audit of financial statements 会计报表审计,财务报表审计 D@
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audit opinion 审计意见 |-!
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audit period 被审计期间,被审计年度 A3cW8OClz
audit plan 审计计划 ~K-_]*[x
audit planning 编制审计计划,制定审计计划,审计计划 [pgld9To
audit planning stage 审计计划阶段 O%R*1
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audit procedure 审计程序 A"W
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audit programme 审计程序表,具体审计计划 0//B+.#
audit report 审计报告 dLnu\bSF
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Rb=8(#
audit report with a qualified opinion 有保留意见的审计报告 @!MhVNS_<
audit report with an adverse opinion 否定意见的审计报告 MDqUl:]
audit report with dual dates 双重日期审计报告 U%)m
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audit reporting stage 审计报告阶段 :Tu%0="ye
audit responsibility 审计责任 d(>
audit results 审计结果 -0R;C` (!
audit risk 审计风险 o;\c$|TNU
audit sampling 审计抽样 IP
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audit sampling techniques 审计抽样方法,审计抽样技术 ocbNf'W;
audit strategies 审计策略 %J%ZoptY:
audit summary 审计总结,审计小结 WUesT
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audit team 审计小组 L^Q q[>
audit test 审计测试 Wgr`)D
audit trail 审计轨迹 )VoQ/ch<
audit work 审计工作 Pcox~U/j
audit working paper 审计工作底稿 '
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audited financial statement 审计会计报表,已审计财务报表 UC{Tm f
Auditing Guidelines (the~) 审计规范指南 oY$
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auditing standards 审计准则 (RtjD`e}
audit-oriented working paper (审计)业务类工作底稿 }M+2 ,#l
authorisation 授权 IQ3]fLb
authorisation of transaction 交易的授权 |4tnG&=
availability 可获得性 ))z1T
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balance 余额;差额;平衡 'CkN
balance sheet 资产负债表 \XI9 +::%
bank 银行 E
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bank account 银行账户,银行户头 |m5 E%E
bank statement 银行对账单 V`;$Ua;y
barter transaction 易货交易,以物换物交易 +&:?*(?Q
basis of audit 审计依据 (K>=!&tlp=
basis of preparation (会计报表的)编制基础 {#Vck\&
book of account 账目,账簿 RXDPT
borrowing 借款,贷款,借债 5|^{t00T~
branch 分支,分支机构,分店 |loo^!I
brought forward (账户余额等的)承上年,承上期,承上页 Uq8=R)1<|d
budget 预算 OYC\+
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building 建筑物;大楼 m=7Z8@sX},
business conditions 业务情况,经营情况 <y30t[.E6
business licence (企业等的)营业执照 FYtf<C+
business relation 业务关系 "Nx3_mQ
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