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 [ i#zP
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审计词汇英汉对照 M9zfT!-
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ability to continue as a going concern 持续经营能力 aaD;jxT&M|
acceptability 可接受性,可接受程度 S[WG$
acceptable level of detection risk 检查风险的可接受水平 e[hcJz!D
acceptance of engagement 接受委托 M1KqY: 9E
accepting the engagement for the first time 首次接受委托 8\:NMP8W\
access to asset 对资产的接触 sc,Xw:YO
according to 根据,依据,依照 u\eEh*<7q
account balance 账户余额 y!!2WHvE
account for 对……进行会计处理,核算;解释 tHzZ@72B7
accounting 会计,会计学 pb~pN
accounting advisory serve 会计咨询服务 [jmd
accounting firm 会计师事务所 As>_J=8} 3
accounting information 会计信息,会计资料 w^t/9Nasi
accounting period 会计期间 6{txm+U
accounting policies 会计政策 B(M6@1m_
accounting professional bodies 会计职业组织,会计职业团体 O{#=d
accounting records 会计记录 s6>ZREf#J
accounting responsibility 会计责任 _3ZYtmn.
accounting service 会计服务 M![J2
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accounting standards 会计准则 ,G)r=$XU
Accounting Standards for Business Enterprises 企业会计准则 ,cNLkoN
accounting system 会计系统 W*2U="t
accounting treatment 会计处理 i>(e}<i
accuracy 准确性,精确性 ~?(N
additional audit procedures 追加审计程序 R=jI?p
addressee 收件人,收信人 'q`^3&E
Administration of State-owned Assets (the~) 国有资产管理局 fk&8]tK4
administrative laws and regulations 行政法规 MdW]MW
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adverse impact 不利影响,负面影响 WYr/oRO
adverse opinion 反对意见 NX}<*b/
advisory group 咨询组,顾问组 lv04g} W
agency fee 代理费,代理费用 @ta7"6p-i@
aggregate 总计,合计为…… #"B\UN
alternation of document and record 变造文件和记录 =uS9JU^E
alternative audit procedures 替代审计程序,备选审计程序 HPZ}*m'
amend 修改,修订 sIy^m}02
amortisation 摊销 vd[0X;
analytical capacity 分析能力 i*Z"Me
analytical procedures 分析性程序 #)nSr
annual financial statements 年度会计报表,年度财务报表 &wV]"&-
appendix 附录,附表 .4E&/w+
applicable 适用的 @<elq'2
applicable laws and regulations 适用的法规 ynQ: >tw
application systems 应用系统 7Ve1]) u
apply consistently 一贯地执行,一贯地实施 sc}~8T
appropriate 适当的,合适的; P(f0R8BE
征用,挪用 Rd#WMo2Xd
appropriate authorization 适当的授权 xsD($_
appropriateness of audit evidence 审计证据的适当性 jWrj?DV,2N
approval 批准,核准 WHj'dodS
assertion (会计报表上的)认定;确认 9@Jtaq>jf
assessed level of control risk 对控制风险的评估,控制风险的评估水平 C)`Fv=]R
asset 资产,财产 >7QvK3S4%
asset restructuring 资产重组 ]jo1{IcI
assignment of duties 职责的划分 IhVO@KJI
assistant 助理,助理人员 V T\F]Oa#
associated company 联属公司,联营公司 md"!33 @
association 联合,结合;协会,社团 a m|F?|1
assumption 假设,假定 ;5659!;
at a given date 在某一特定时日 zo4qG+>o
attestation 鉴证,公证 @}}$zv6l,
attestation service 鉴证服务 ^rifRY-,yO
audit adjustment 审计调整 t%E!o0+8Z
audit areas 审计领域 sT}.v*
audit conclusion 审计结论
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audit effectiveness 审计效果 m}7iTDJR9
audit efficiency 审计效率 hEKf6#
audit engagement letter 审计业务约定书 u>2
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audit evidence 审计证据 nU7>uU
audit fee 审计费 Ab{ K<:l
audit files 审计档案 1;Ou7T
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audit findings 审计中发现的事项 E2R&[Q"%
audit implementation stage 审计实施阶段 &L'Dqew,*
audit mark 审计标识 2N: ,Q8~
audit materiality 审计重要性 --$
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audit method 审计方法 : y%d
audit objective 审计目标,审计目的 j+
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audit of financial statements 会计报表审计,财务报表审计 `p2+&&]S
audit opinion 审计意见 ;:\<gVi:
audit period 被审计期间,被审计年度 #49kjv@
audit plan 审计计划 '>-gi}z7
audit planning 编制审计计划,制定审计计划,审计计划 S4Y&
audit planning stage 审计计划阶段 Ya3C#=
audit procedure 审计程序 =8AO:
audit programme 审计程序表,具体审计计划
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audit report 审计报告 |}BLF
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \LR~r%(rM
audit report with a qualified opinion 有保留意见的审计报告 |$8~?7Jv
audit report with an adverse opinion 否定意见的审计报告 n<O}hM ZT
audit report with dual dates 双重日期审计报告 _>(^tCo
audit reporting stage 审计报告阶段 mr*JJF0Z
audit responsibility 审计责任 5:Z0Pt
audit results 审计结果 47
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audit risk 审计风险 HK,cJahq
audit sampling 审计抽样 MQ5R O;RY
audit sampling techniques 审计抽样方法,审计抽样技术 5m\<U`
audit strategies 审计策略 {<
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audit summary 审计总结,审计小结 hYPl&^
audit team 审计小组 Dfg2`l
audit test 审计测试 [uC]*G]
audit trail 审计轨迹 &"f";
audit work 审计工作 v$7QIl_/7
audit working paper 审计工作底稿 \<JSkr[h!"
audited financial statement 审计会计报表,已审计财务报表 7K,-01-:
Auditing Guidelines (the~) 审计规范指南 l? Udn0F
auditing standards 审计准则 EMwS1~3dD
audit-oriented working paper (审计)业务类工作底稿 +ga k#M"n\
authorisation 授权 UO0{):w>
authorisation of transaction 交易的授权 =RA /
availability 可获得性 5na~@-9p
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balance 余额;差额;平衡 BLfTsNzmt
balance sheet 资产负债表 ub^h&=\S
bank 银行 KHe=O1 %QO
bank account 银行账户,银行户头 IUE~_7
bank statement 银行对账单 60P#,o@G
barter transaction 易货交易,以物换物交易 XG{{ 2f
basis of audit 审计依据 @L<*9sLWh
basis of preparation (会计报表的)编制基础 27
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book of account 账目,账簿 U`R5'Tf;
borrowing 借款,贷款,借债 wvO|UP H\
branch 分支,分支机构,分店 &]"
brought forward (账户余额等的)承上年,承上期,承上页 @mOH"acGn?
budget 预算 UK595n;P
building 建筑物;大楼 z:8eEq3w
business conditions 业务情况,经营情况 hL/)|N~
business licence (企业等的)营业执照 7C,&*Ax,9
business relation 业务关系 Rp.Sj{<2
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