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 #&1mc_`/
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审计词汇英汉对照 $w)yQ %
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ability to continue as a going concern 持续经营能力 9{'GrL
acceptability 可接受性,可接受程度 _j}|R(s*+V
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 ,m8l
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accepting the engagement for the first time 首次接受委托 dE.R$SM
access to asset 对资产的接触 ?\(E+6tpP
according to 根据,依据,依照 %%G2w63M
account balance 账户余额 &Jk0SUk MP
account for 对……进行会计处理,核算;解释 owmV7E1
accounting 会计,会计学 +a"MSPC4w
accounting advisory serve 会计咨询服务 g9<*+fV
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accounting firm 会计师事务所 5^ARC^v
accounting information 会计信息,会计资料 `rbTB3?
accounting period 会计期间 7xMvf<1P
accounting policies 会计政策 {tOu+zy
accounting professional bodies 会计职业组织,会计职业团体 aVNRhnM
accounting records 会计记录 (Z,v)TOXjV
accounting responsibility 会计责任 Q\<C9%a
accounting service 会计服务 k_
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accounting standards 会计准则 =n
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Accounting Standards for Business Enterprises 企业会计准则 x5.HdKV
accounting system 会计系统 -,uTAk0+@
accounting treatment 会计处理 O B_g:T
accuracy 准确性,精确性 u+&BR1)C
additional audit procedures 追加审计程序 i'H{cN6
addressee 收件人,收信人 !0zbWB9
Administration of State-owned Assets (the~) 国有资产管理局 K;k_MA310
administrative laws and regulations 行政法规 QpBgG~h"
adverse impact 不利影响,负面影响 =$X5O&E3'
adverse opinion 反对意见 }cn46L%/
advisory group 咨询组,顾问组 ,5mK_iUw3
agency fee 代理费,代理费用 Qo4]_,kR
aggregate 总计,合计为…… t:eZ`6o$T\
alternation of document and record 变造文件和记录 M56
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alternative audit procedures 替代审计程序,备选审计程序 ;ug&v
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amend 修改,修订 %\6|fKB4<
amortisation 摊销 ?w#V<3=
analytical capacity 分析能力 ['~3"lK^O
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 -+Axa[,5=
appendix 附录,附表 n;@PaE^8=
applicable 适用的 Q}
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applicable laws and regulations 适用的法规 ({v$!AAv
application systems 应用系统 !trt]?*-
apply consistently 一贯地执行,一贯地实施 !g
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appropriate 适当的,合适的; ` .|JTm[
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appropriate authorization 适当的授权 5z~rl
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appropriateness of audit evidence 审计证据的适当性 3k.{gAZKh
approval 批准,核准 t3|If@T
assertion (会计报表上的)认定;确认 v8Vw.Ce`f
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Dt%Gv0
asset 资产,财产 I<`K;El'
asset restructuring 资产重组 cfBq/2I
assignment of duties 职责的划分 {_&'tXL
assistant 助理,助理人员 ;R|i@[(J
associated company 联属公司,联营公司 48hu=,)81*
association 联合,结合;协会,社团 {;4Y5kj
assumption 假设,假定 Jr$,w7tQn@
at a given date 在某一特定时日
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attestation 鉴证,公证 w#vSZbh
attestation service 鉴证服务 VkTdpeBV
audit adjustment 审计调整 %X7R_>.
audit areas 审计领域 ajC'C!"^Ty
audit conclusion 审计结论 UCG8=+t5T
audit effectiveness 审计效果 YT'G#U1x~
audit efficiency 审计效率 4QC"|<
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audit engagement letter 审计业务约定书 xP#vAR
audit evidence 审计证据 7|% |w
audit fee 审计费 $
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audit files 审计档案 \X.CYkgK
audit findings 审计中发现的事项 sU! h^N$
audit implementation stage 审计实施阶段 'w3BSaJi
audit mark 审计标识 d` %8qLIW
audit materiality 审计重要性 O#LG$Y
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audit method 审计方法 I,TJV)B
audit objective 审计目标,审计目的 #hG0{_d7
audit of financial statements 会计报表审计,财务报表审计 8,B?!%FP
audit opinion 审计意见 jBZlNEw
audit period 被审计期间,被审计年度 cq lA"Eof
audit plan 审计计划 K.) ionb
audit planning 编制审计计划,制定审计计划,审计计划 l r80RL'_
audit planning stage 审计计划阶段 c%y(Z5
audit procedure 审计程序 Zk,`
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audit programme 审计程序表,具体审计计划 "yaz!?O>
audit report 审计报告 ^j]"!:h
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G &,1 NjSi
audit report with a qualified opinion 有保留意见的审计报告 qTSyy=
audit report with an adverse opinion 否定意见的审计报告 1 aWzd[i
audit report with dual dates 双重日期审计报告 1(%9)).K
audit reporting stage 审计报告阶段 qE B3Y54+
audit responsibility 审计责任 <Qg).n>;z
audit results 审计结果 KaVNRS
audit risk 审计风险 H#H@AY3Y
audit sampling 审计抽样 Yc~(Wue
audit sampling techniques 审计抽样方法,审计抽样技术 %Ms"LoK
audit strategies 审计策略 $HgBzZ7A2
audit summary 审计总结,审计小结 SnIH6k0T_
audit team 审计小组 0lpkG
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audit test 审计测试 %+ln_lgD:
audit trail 审计轨迹 w`BY>Xft0
audit work 审计工作 yP$@~L[!
audit working paper 审计工作底稿 d*qb^C{'"
audited financial statement 审计会计报表,已审计财务报表 (V&5EO8)
Auditing Guidelines (the~) 审计规范指南 Nq]8p =e
auditing standards 审计准则 C,;T/9
audit-oriented working paper (审计)业务类工作底稿 pK` 1pfih
authorisation 授权
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authorisation of transaction 交易的授权 ga?:k,xv
availability 可获得性 Ov$>CA
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balance 余额;差额;平衡 6HroKu
balance sheet 资产负债表 k+9*7y8w
bank 银行 Z9
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bank account 银行账户,银行户头 nm"]q`(K
bank statement 银行对账单 `iHyGfm
barter transaction 易货交易,以物换物交易 m(>MP/
basis of audit 审计依据 CzMCd
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basis of preparation (会计报表的)编制基础 @jL](Mq|]
book of account 账目,账簿 7gWT[
borrowing 借款,贷款,借债 rX7GVg@H
branch 分支,分支机构,分店 *y+N-uq
brought forward (账户余额等的)承上年,承上期,承上页 ^b M\:z"M
budget 预算 0Q7teXRM
building 建筑物;大楼 7e NLs
business conditions 业务情况,经营情况 IRhi1{K$"
business licence (企业等的)营业执照 }K.Rv(m
business relation 业务关系 9sP;s^#t7U
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