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 -R\dg S3
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审计词汇英汉对照 %k )H7nj
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ability to continue as a going concern 持续经营能力 r`h".=oD
acceptability 可接受性,可接受程度 e+{lf*"3
acceptable level of detection risk 检查风险的可接受水平 *yjnC
acceptance of engagement 接受委托 mo(>
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accepting the engagement for the first time 首次接受委托 i27)c)\BM
access to asset 对资产的接触 O7uCTB+
according to 根据,依据,依照 ',LC!^:~Nw
account balance 账户余额 tAI
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account for 对……进行会计处理,核算;解释 1KBGML-K3
accounting 会计,会计学 7\R"RH-
accounting advisory serve 会计咨询服务 j:/Z_v'
accounting firm 会计师事务所 u*,>$(-u
accounting information 会计信息,会计资料 xk7Dx}
accounting period 会计期间
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accounting policies 会计政策 woBx609Aak
accounting professional bodies 会计职业组织,会计职业团体 yBIX<P)vE'
accounting records 会计记录 gw[Eu>I
accounting responsibility 会计责任 0(:SEiz6s
accounting service 会计服务 H6|eUU[&
accounting standards 会计准则 #(i
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Accounting Standards for Business Enterprises 企业会计准则 RtpV08s\
accounting system 会计系统 BzO,(bd!PI
accounting treatment 会计处理 h0g?=hJq
accuracy 准确性,精确性 Qx8(w"k*
additional audit procedures 追加审计程序 Vp|?R65S*
addressee 收件人,收信人 tpO'<b
Administration of State-owned Assets (the~) 国有资产管理局 ctjQBWE
administrative laws and regulations 行政法规 `M 'tuQ
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adverse impact 不利影响,负面影响 GdVF;
adverse opinion 反对意见 7Zdg314
advisory group 咨询组,顾问组 G
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agency fee 代理费,代理费用 ^+CHp(X
aggregate 总计,合计为…… yRXWd*9
alternation of document and record 变造文件和记录 *pv<ZF0>
alternative audit procedures 替代审计程序,备选审计程序 v~x4Y,m%
amend 修改,修订 [w|Klq5
amortisation 摊销 oZd 3H
analytical capacity 分析能力
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analytical procedures 分析性程序 tH.L_< N
annual financial statements 年度会计报表,年度财务报表 DF4CB#
appendix 附录,附表 Y68A+
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applicable 适用的 dpylJ2
applicable laws and regulations 适用的法规 <p*k-mfr
application systems 应用系统 F@f4-NR>
apply consistently 一贯地执行,一贯地实施 \U>&W
appropriate 适当的,合适的; iRlZWgj4^
征用,挪用 09jE7g @X}
appropriate authorization 适当的授权 4R\jZ@D
appropriateness of audit evidence 审计证据的适当性 CW?Z\
approval 批准,核准 2%`=
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assertion (会计报表上的)认定;确认 oeZuvPCl
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [X!w@d= i
asset 资产,财产 'xxM0Kn`
asset restructuring 资产重组 sVw:d_ E
assignment of duties 职责的划分 % ym};7'&b
assistant 助理,助理人员 1Z @sh>X|
associated company 联属公司,联营公司 5:f!EMb
association 联合,结合;协会,社团 ID,_0b
assumption 假设,假定 Bps%>P~.
at a given date 在某一特定时日 }P.Z}n;Uj
attestation 鉴证,公证 A`Y^qXFb`
attestation service 鉴证服务 ob;|%_
audit adjustment 审计调整 ~i>DF`w$
audit areas 审计领域 prz COw
audit conclusion 审计结论 B\)Te9k'
audit effectiveness 审计效果 86Q3d%;-yo
audit efficiency 审计效率 ?{B5gaU9F
audit engagement letter 审计业务约定书 kodd7 AD
audit evidence 审计证据 (b<0=U
audit fee 审计费 7KhS{w6
audit files 审计档案 ; /K6U
audit findings 审计中发现的事项 *S
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audit implementation stage 审计实施阶段 f
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audit mark 审计标识 F!
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audit materiality 审计重要性 [B)
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audit method 审计方法 *kFd#b+xB
audit objective 审计目标,审计目的 2WFZ6
audit of financial statements 会计报表审计,财务报表审计 ?1JY6v]h4
audit opinion 审计意见 NOXP}M
audit period 被审计期间,被审计年度 DMG~56cTO,
audit plan 审计计划 5buW\_G)
audit planning 编制审计计划,制定审计计划,审计计划 )PP yJ@M
audit planning stage 审计计划阶段
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audit procedure 审计程序 +?o!"SJ
audit programme 审计程序表,具体审计计划 4F#H$`:[
audit report 审计报告 >U{iof<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 iv *$!\Cd
audit report with a qualified opinion 有保留意见的审计报告 rtJER?A
audit report with an adverse opinion 否定意见的审计报告 .k]`z>uv
audit report with dual dates 双重日期审计报告 \~E?;q!
audit reporting stage 审计报告阶段 $e7%>*?m
audit responsibility 审计责任 1~L;S
audit results 审计结果 :&vX0
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audit risk 审计风险 7b>_vtrt
audit sampling 审计抽样 FDLo|aP/v
audit sampling techniques 审计抽样方法,审计抽样技术 I$t8Ko._"
audit strategies 审计策略 `5Kg[nB:
audit summary 审计总结,审计小结 3d6z_Yd:
audit team 审计小组 E .Xp\Dm71
audit test 审计测试 3LLG#l)8
audit trail 审计轨迹 2lpPN
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audit work 审计工作 V&nB*U&s"
audit working paper 审计工作底稿 /f1]U
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audited financial statement 审计会计报表,已审计财务报表 {kk%_q
Auditing Guidelines (the~) 审计规范指南 N<rq}^qo
auditing standards 审计准则 ]|CcQ1#|H
audit-oriented working paper (审计)业务类工作底稿 QX<n^W
authorisation 授权 BJux5Nh
authorisation of transaction 交易的授权 . fja;aG
availability 可获得性 o{,IO!q
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balance 余额;差额;平衡 >fXtu:C-!J
balance sheet 资产负债表 GLtWo+g0
bank 银行 ?;CIS$$r
bank account 银行账户,银行户头 w<`0D)mQ
bank statement 银行对账单 6T$=(I <4
barter transaction 易货交易,以物换物交易 dXh[Ea^
basis of audit 审计依据 KBB)xez
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basis of preparation (会计报表的)编制基础 d*d:-f~q
book of account 账目,账簿 GB|>eZLv<
borrowing 借款,贷款,借债 YQN:&Cls
branch 分支,分支机构,分店 hAf/&yA@
brought forward (账户余额等的)承上年,承上期,承上页 DH?n~qKpC
budget 预算 Nz2V aZ
building 建筑物;大楼 [WR"#y
business conditions 业务情况,经营情况 T$D(Y`zdn
business licence (企业等的)营业执照 }9"''
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business relation 业务关系 $\NqD:fgb
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