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 aP%2CP~_ P
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审计词汇英汉对照 7g}lg8M
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 6/m|Sg.m
acceptable level of detection risk 检查风险的可接受水平 yA8e"$
acceptance of engagement 接受委托 I.f)rMl+h
accepting the engagement for the first time 首次接受委托 Rn(vG-xQ
access to asset 对资产的接触 ;^9A o>(?y
according to 根据,依据,依照 lzQmD/
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account balance 账户余额 BI'}
account for 对……进行会计处理,核算;解释 E|(T
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accounting 会计,会计学 Ag
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accounting advisory serve 会计咨询服务 &i&k 4
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 %Ts6M,Fpp
accounting period 会计期间 R. sRH/6
accounting policies 会计政策 p7UdZOi2
accounting professional bodies 会计职业组织,会计职业团体 K0|8h!WF+
accounting records 会计记录 1}moT#
accounting responsibility 会计责任 vtvF)jlX
accounting service 会计服务 kE
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accounting standards 会计准则 (vq0Gl
Accounting Standards for Business Enterprises 企业会计准则 k3[%pS
accounting system 会计系统 8i H'cX
accounting treatment 会计处理 :x36^{7
accuracy 准确性,精确性 gWxpGW^eZ~
additional audit procedures 追加审计程序 XYJ7k7zc+Y
addressee 收件人,收信人 F~;G[6}
Administration of State-owned Assets (the~) 国有资产管理局 Hm>M}MF3
administrative laws and regulations 行政法规 or?@Ti;
adverse impact 不利影响,负面影响 #J1vN]g
adverse opinion 反对意见 {*gO1TZt9
advisory group 咨询组,顾问组 C
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agency fee 代理费,代理费用 0b)^#+
aggregate 总计,合计为…… qSB]Zm<
alternation of document and record 变造文件和记录 ze+_iQ5
alternative audit procedures 替代审计程序,备选审计程序 &n_aMZ;
amend 修改,修订 ?-40bb
amortisation 摊销 zYCrfr
analytical capacity 分析能力 wT;3>%Mtr
analytical procedures 分析性程序 O5:?nD
annual financial statements 年度会计报表,年度财务报表 s*"Yi~
appendix 附录,附表 v8
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applicable 适用的 83
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applicable laws and regulations 适用的法规 DB1GW,
application systems 应用系统 D(EY"s37
apply consistently 一贯地执行,一贯地实施 [I4:R_\
appropriate 适当的,合适的;
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appropriate authorization 适当的授权 svt%UE|_:$
appropriateness of audit evidence 审计证据的适当性 9ANC,+0p
approval 批准,核准 PNm WZW*
assertion (会计报表上的)认定;确认 b)7uz>I
assessed level of control risk 对控制风险的评估,控制风险的评估水平 K+9oV[DMs
asset 资产,财产 Who7{|M\'
asset restructuring 资产重组 OQ[E-%v1 R
assignment of duties 职责的划分 t<_Jx<{2
assistant 助理,助理人员 wv.FL$f[@
associated company 联属公司,联营公司 80PlbUBb!
association 联合,结合;协会,社团 >Oary
assumption 假设,假定 I)
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at a given date 在某一特定时日 ?^F*M#%?
attestation 鉴证,公证 (&n4^tJ+_
attestation service 鉴证服务 W<J".2D
audit adjustment 审计调整 W/z\j/Rgc
audit areas 审计领域 Oeua<,]Z~
audit conclusion 审计结论 oSmv
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audit effectiveness 审计效果 Y^zL}@
audit efficiency 审计效率 n5nV461U
audit engagement letter 审计业务约定书 %Pr
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audit evidence 审计证据 "qL4D4
audit fee 审计费 1!u}~E_
audit files 审计档案 KfC8~{O-
audit findings 审计中发现的事项 @]*b$6tt
audit implementation stage 审计实施阶段 bU`Ih# q
audit mark 审计标识 1-_op!N
audit materiality 审计重要性 :K%{?y
audit method 审计方法 8a>SC$8"
audit objective 审计目标,审计目的 o@/xPo|
audit of financial statements 会计报表审计,财务报表审计 O!^; mhy"
audit opinion 审计意见 VE]6wwV2
audit period 被审计期间,被审计年度 n+;vjVS%
audit plan 审计计划 q8sb
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audit planning 编制审计计划,制定审计计划,审计计划 S0LszW)e
audit planning stage 审计计划阶段 Z^#]#f
audit procedure 审计程序 +.@c{5J<
audit programme 审计程序表,具体审计计划 "K?Q
audit report 审计报告 Ar
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 h
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audit report with a qualified opinion 有保留意见的审计报告 %>y;zqZIU
audit report with an adverse opinion 否定意见的审计报告 1b3(
audit report with dual dates 双重日期审计报告 wqy^8N[K]
audit reporting stage 审计报告阶段 ~HmxEk9
audit responsibility 审计责任 %
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audit results 审计结果 =yqHC<8:
audit risk 审计风险 l>&sIX
audit sampling 审计抽样 i8~r
audit sampling techniques 审计抽样方法,审计抽样技术 <9ifPSvJ
audit strategies 审计策略 PAZ$_eSK6
audit summary 审计总结,审计小结 l
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audit team 审计小组 /\E [
audit test 审计测试 )a cV-+{
audit trail 审计轨迹 Zw$
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audit work 审计工作 +\`rmI
audit working paper 审计工作底稿 <I2z&
audited financial statement 审计会计报表,已审计财务报表 _k2w(ew?
Auditing Guidelines (the~) 审计规范指南 J%Mnjk^_\S
auditing standards 审计准则 3KcaT5(&
audit-oriented working paper (审计)业务类工作底稿 ;h~er6&
authorisation 授权 1R*=.i%W
authorisation of transaction 交易的授权 Y=2Un).&
availability 可获得性 nl
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balance 余额;差额;平衡 E4HU 'y~
balance sheet 资产负债表 $|a;~m>
bank 银行 :a3xvN-l
bank account 银行账户,银行户头 SW9fE:v
bank statement 银行对账单 t;47(U
barter transaction 易货交易,以物换物交易 9y~"|t
basis of audit 审计依据 qLjT.7 .x
basis of preparation (会计报表的)编制基础 w sY}JT
book of account 账目,账簿 Acu@[I^
borrowing 借款,贷款,借债 K)[8 H~Lm
branch 分支,分支机构,分店 HI!4
brought forward (账户余额等的)承上年,承上期,承上页 C6QbBo
budget 预算 'M/([|@
building 建筑物;大楼 C;qMw-*F
business conditions 业务情况,经营情况 yA;W/I4
business licence (企业等的)营业执照 ZK!A#Jm{
business relation 业务关系 -]XP2}#d
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