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 !Typ_Cs
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审计词汇英汉对照 *L~88-V^
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ability to continue as a going concern 持续经营能力 \%011
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acceptability 可接受性,可接受程度 # ~T
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acceptable level of detection risk 检查风险的可接受水平 H@pF
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acceptance of engagement 接受委托 %["V "{ z
accepting the engagement for the first time 首次接受委托 -
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access to asset 对资产的接触 dTW3mF4=
according to 根据,依据,依照 |qTS{qQh{L
account balance 账户余额 L;s,x V
account for 对……进行会计处理,核算;解释 _f5n
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accounting 会计,会计学 vx8-~Oq{|;
accounting advisory serve 会计咨询服务 p6e9mSs
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 F),wj8#~>-
accounting period 会计期间 0"to]=
accounting policies 会计政策 4P\?vz"
accounting professional bodies 会计职业组织,会计职业团体 2pQdDbm
accounting records 会计记录 =jN9PzLk
accounting responsibility 会计责任 i VIpe
accounting service 会计服务 kan4P@XVS
accounting standards 会计准则 V}UYr Va#9
Accounting Standards for Business Enterprises 企业会计准则 5Myp#!|x:
accounting system 会计系统 `;fk,\8t%
accounting treatment 会计处理 3m9ab"
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 A#P]|i
addressee 收件人,收信人 B&oP0 jS
Administration of State-owned Assets (the~) 国有资产管理局 ($ l
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administrative laws and regulations 行政法规 IrZ!.5%tV
adverse impact 不利影响,负面影响 ]aF!0Fln~
adverse opinion 反对意见 RRH[$jk
advisory group 咨询组,顾问组 Y"&1jud4xl
agency fee 代理费,代理费用 0ynvn9@t
aggregate 总计,合计为…… -N]%)Hy
alternation of document and record 变造文件和记录 XY1eeB-
alternative audit procedures 替代审计程序,备选审计程序 v{dvB:KP5X
amend 修改,修订 %+,7=Wt-
amortisation 摊销 Y +9OP
analytical capacity 分析能力 Y]R;>E5o|
analytical procedures 分析性程序 aV'r
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annual financial statements 年度会计报表,年度财务报表 )mVpJYt;
appendix 附录,附表 \h}a?T6
applicable 适用的 (ug^2WG
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applicable laws and regulations 适用的法规 8P#jC$<
application systems 应用系统 ~HH6=qjU)
apply consistently 一贯地执行,一贯地实施 TQ\\/e:
appropriate 适当的,合适的; x.OCE`
征用,挪用 &7CAxU;i3
appropriate authorization 适当的授权 J_=42aHO
appropriateness of audit evidence 审计证据的适当性 0=^A{V!m
approval 批准,核准 $WV N4fg
assertion (会计报表上的)认定;确认 fq2t^c|$
assessed level of control risk 对控制风险的评估,控制风险的评估水平 GcL
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asset 资产,财产 ~3u'=u9l
asset restructuring 资产重组 /Ky x
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assignment of duties 职责的划分 MSw:Ay[9
assistant 助理,助理人员 If*t$f>y4N
associated company 联属公司,联营公司 1hQeuG
association 联合,结合;协会,社团
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assumption 假设,假定 CI };$4W~
at a given date 在某一特定时日 iEJY[P1
attestation 鉴证,公证 _Bh ^<D-
attestation service 鉴证服务 jml
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audit adjustment 审计调整 {IlX@qWr
audit areas 审计领域 qd7 86~
audit conclusion 审计结论 2
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audit effectiveness 审计效果 ,?B
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audit efficiency 审计效率 `V1D&}H+G
audit engagement letter 审计业务约定书 U[Pll~m2b
audit evidence 审计证据 "7*cF>FE 8
audit fee 审计费 rg^
audit files 审计档案 8"\g?/
audit findings 审计中发现的事项 0WjPo
audit implementation stage 审计实施阶段 xxlYn9ke
audit mark 审计标识 )+nY-DB(
audit materiality 审计重要性 _26~<gU8
audit method 审计方法 KF#,Q
audit objective 审计目标,审计目的 X~ AE??
audit of financial statements 会计报表审计,财务报表审计 &Jr~)o
audit opinion 审计意见 V>`xTQG
audit period 被审计期间,被审计年度 -m.SN>V
audit plan 审计计划 _k,/t10
audit planning 编制审计计划,制定审计计划,审计计划 ~HH#aXh*
audit planning stage 审计计划阶段 :$`"M#vMX
audit procedure 审计程序 3O:gZRxK
audit programme 审计程序表,具体审计计划 `n#
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audit report 审计报告 l }i
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 b@yGa%Gz@
audit report with a qualified opinion 有保留意见的审计报告 Q[+o\{ O
audit report with an adverse opinion 否定意见的审计报告 lUR7zrwJ]o
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 )9L:^i6
audit responsibility 审计责任 ~9OART='
audit results 审计结果 `nxm<~-\
audit risk 审计风险 m&H@f:
audit sampling 审计抽样 Lwg@*:`d
audit sampling techniques 审计抽样方法,审计抽样技术 0t-!6
audit strategies 审计策略 .5',w"R
audit summary 审计总结,审计小结 )rTV}Hk
audit team 审计小组 _dT,%q
audit test 审计测试 lJfn3
audit trail 审计轨迹 gsqpQq7
audit work 审计工作 Q)7iu
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 5s >UM@})
Auditing Guidelines (the~) 审计规范指南 ^b{w\HZ
auditing standards 审计准则 , 8NY<sFh
audit-oriented working paper (审计)业务类工作底稿 P+m{hn~%
authorisation 授权 MVGznf?
authorisation of transaction 交易的授权 VF
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availability 可获得性 o2FQ/EIE
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balance 余额;差额;平衡 [f'V pId8
balance sheet 资产负债表 ^MyuD?va
bank 银行 @w)Vt$+b]
bank account 银行账户,银行户头 r.5}Q?
bank statement 银行对账单 6iiH+Nc
barter transaction 易货交易,以物换物交易 Fu*~{n
basis of audit 审计依据 Ix;9D'^}
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 rKR2v(c
borrowing 借款,贷款,借债 r>=)Y32Q
branch 分支,分支机构,分店 nV|H5i;N7
brought forward (账户余额等的)承上年,承上期,承上页 bp06xHMu
budget 预算 Hoaf3
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building 建筑物;大楼 A8?uCkG
business conditions 业务情况,经营情况 ?N
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business licence (企业等的)营业执照 JsfX&dX0
business relation 业务关系 8._
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