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 vN:gu\^-
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 j#QJ5(#
acceptability 可接受性,可接受程度 LVKvPi
acceptable level of detection risk 检查风险的可接受水平 2g5i3C.q$
acceptance of engagement 接受委托 n%zW6}
accepting the engagement for the first time 首次接受委托 {Q],rv|;
access to asset 对资产的接触 _+PiaJ&'
according to 根据,依据,依照 Oxs O
account balance 账户余额 hw! l{yv
account for 对……进行会计处理,核算;解释 Klfg:q:j+b
accounting 会计,会计学 ly"Jl8/<
accounting advisory serve 会计咨询服务 aX`"V/
accounting firm 会计师事务所 ^hq+
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accounting information 会计信息,会计资料 i!g}PbC[
accounting period 会计期间 gY\X?
accounting policies 会计政策 {$D[l
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accounting professional bodies 会计职业组织,会计职业团体 ' i5 VU4?K
accounting records 会计记录 ;6S,|rC]
accounting responsibility 会计责任 a (AKVk\
accounting service 会计服务 -!MrG68
accounting standards 会计准则 K~'!JP8@
Accounting Standards for Business Enterprises 企业会计准则 &
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accounting system 会计系统 Aq'yr,
accounting treatment 会计处理 wZ6D\I
accuracy 准确性,精确性 ~C[p}MED
additional audit procedures 追加审计程序 vD<6BQR
addressee 收件人,收信人 ]<b$k
Administration of State-owned Assets (the~) 国有资产管理局 Xi$( U8J_
administrative laws and regulations 行政法规 Z9X<W`
adverse impact 不利影响,负面影响 k(LZ,WSR
adverse opinion 反对意见 Gl8D
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advisory group 咨询组,顾问组 1o"/5T:S[
agency fee 代理费,代理费用 Qn=3b:S-
aggregate 总计,合计为…… GL;@heP
alternation of document and record 变造文件和记录 u=_"*:}
alternative audit procedures 替代审计程序,备选审计程序 PdiP5S }/
amend 修改,修订 mGx!{v~i&
amortisation 摊销 HYVSi3[
analytical capacity 分析能力 h
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analytical procedures 分析性程序 EmrUzaGD
annual financial statements 年度会计报表,年度财务报表 aAM!;3j]B`
appendix 附录,附表 l-s%3E3
applicable 适用的 .OhpItn
applicable laws and regulations 适用的法规 ,n\"zYf]^
application systems 应用系统 WP7RX|7
apply consistently 一贯地执行,一贯地实施 S&/</%
appropriate 适当的,合适的; fM,!9}<
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appropriate authorization 适当的授权 eC%uu
appropriateness of audit evidence 审计证据的适当性 wq yw#)S
approval 批准,核准 +*u'vt?
assertion (会计报表上的)认定;确认 #,dNhUV#
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =$ bJ`GpJ
asset 资产,财产 aq~>$CHa
asset restructuring 资产重组 $+(Df|)
assignment of duties 职责的划分 [zXKS|
assistant 助理,助理人员 ]vj.s/F~
associated company 联属公司,联营公司 E/bIq}R6
association 联合,结合;协会,社团 2P
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assumption 假设,假定 $DPMi9,7^
at a given date 在某一特定时日 ?O(@BT
attestation 鉴证,公证 [6 d~q]KH
attestation service 鉴证服务 D#%aow'(7
audit adjustment 审计调整 5x$/.U
audit areas 审计领域 +_^Rxx!XA
audit conclusion 审计结论 )m8ve)l
audit effectiveness 审计效果 DI9hy/T(
audit efficiency 审计效率 b1+6I_u.
audit engagement letter 审计业务约定书 x"g-okLN
audit evidence 审计证据 1XfH,6\8i
audit fee 审计费 \9;SOA v
audit files 审计档案
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audit findings 审计中发现的事项 :LE
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audit implementation stage 审计实施阶段 F;
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audit mark 审计标识 nsT]Yxo%M
audit materiality 审计重要性 a[e&O&Z
audit method 审计方法 +Dvdv<+
audit objective 审计目标,审计目的 bBx.snBK
audit of financial statements 会计报表审计,财务报表审计 |W't-}yf
audit opinion 审计意见 >L5fc".
audit period 被审计期间,被审计年度 \VY!= 9EV
audit plan 审计计划 _(J;!,
audit planning 编制审计计划,制定审计计划,审计计划 0[A4k:
audit planning stage 审计计划阶段 c}XuzgSY
audit procedure 审计程序 D.7,xgH
audit programme 审计程序表,具体审计计划 X?6E0/r&9
audit report 审计报告 MHF31/g\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 T >pz/7gb
audit report with a qualified opinion 有保留意见的审计报告 01N]|F:
audit report with an adverse opinion 否定意见的审计报告 GUX!kj
audit report with dual dates 双重日期审计报告 Mn)>G36(
audit reporting stage 审计报告阶段 z@70{*
audit responsibility 审计责任 D8S?xK 7[
audit results 审计结果 ~Te9Lq |
audit risk 审计风险 \o|5/N
audit sampling 审计抽样 r'TxYM-R
audit sampling techniques 审计抽样方法,审计抽样技术 gK&MdF*
audit strategies 审计策略 ?(C(9vO
audit summary 审计总结,审计小结 `/|S.a#g
audit team 审计小组 $x5,Oe n
audit test 审计测试 6CQ.>M:R
audit trail 审计轨迹 Fe
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audit work 审计工作 _'eG
audit working paper 审计工作底稿 *HT)Au"5
audited financial statement 审计会计报表,已审计财务报表 ;HKb
Auditing Guidelines (the~) 审计规范指南 XsH(8-n0
auditing standards 审计准则 q,e{t#t
audit-oriented working paper (审计)业务类工作底稿 $ 12mS
authorisation 授权 tQ:g#EqL9B
authorisation of transaction 交易的授权 {c
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availability 可获得性 os:/
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balance 余额;差额;平衡 g
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balance sheet 资产负债表 ZQL4<fy'E
bank 银行 uq/z.m
bank account 银行账户,银行户头 ~ RdD6V
bank statement 银行对账单 [>P9_zID
barter transaction 易货交易,以物换物交易 "-y2En
basis of audit 审计依据 73n|G/9n[
basis of preparation (会计报表的)编制基础 G<F+/Oi&DX
book of account 账目,账簿 | c:E)S\
borrowing 借款,贷款,借债 |E&
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branch 分支,分支机构,分店 Ffvv8x
brought forward (账户余额等的)承上年,承上期,承上页 }Q }&3m~g
budget 预算 bCV3h3<
building 建筑物;大楼 ]q,5'[=~4h
business conditions 业务情况,经营情况 zC@ ziH>{]
business licence (企业等的)营业执照 rNi]|)-ET
business relation 业务关系 dkHye>
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