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 9Rpj&0Is
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审计词汇英汉对照 HO'
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ability to continue as a going concern 持续经营能力 3 Xy>kG}
acceptability 可接受性,可接受程度 3|C"F-'<
acceptable level of detection risk 检查风险的可接受水平 IQ\`n|
acceptance of engagement 接受委托 >DDQ7
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accepting the engagement for the first time 首次接受委托 U6{ RHS[
access to asset 对资产的接触 0\/7[nwS
according to 根据,依据,依照 &{8 "-
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account balance 账户余额 E:7vm@+
account for 对……进行会计处理,核算;解释 |Q$C%7
accounting 会计,会计学 R1U\ /
accounting advisory serve 会计咨询服务 m<j ^cU#J
accounting firm 会计师事务所 :]x)lP(3E
accounting information 会计信息,会计资料 F"LT\7yjyG
accounting period 会计期间 G|o-C:~
accounting policies 会计政策 8`*(lKiL
accounting professional bodies 会计职业组织,会计职业团体 4;_.|!LN
accounting records 会计记录 tZ(Wh
accounting responsibility 会计责任 bf3)^ 49}
accounting service 会计服务 ~j UK-E
accounting standards 会计准则 Re=bJ|wo
Accounting Standards for Business Enterprises 企业会计准则 0KEytm]
accounting system 会计系统 d(k`Yk8
accounting treatment 会计处理 Kl^Yq
accuracy 准确性,精确性 P0W%30Dh
additional audit procedures 追加审计程序 9"/{gf3D
addressee 收件人,收信人 'oo]oeJ-
Administration of State-owned Assets (the~) 国有资产管理局 RgEUTpX
administrative laws and regulations 行政法规 }3@`'i7
adverse impact 不利影响,负面影响 G G7N!eZ
adverse opinion 反对意见 mv5!fp_*7
advisory group 咨询组,顾问组 z\fk?Tj<ro
agency fee 代理费,代理费用 }D0j%~&"e
aggregate 总计,合计为…… %e_WO,R
alternation of document and record 变造文件和记录 I@.qon2V
alternative audit procedures 替代审计程序,备选审计程序 1cUC>_%?
amend 修改,修订 ,2u]rLxx;
amortisation 摊销 lk8VJ~2d
analytical capacity 分析能力 )m?oQ#`m
analytical procedures 分析性程序 f3nib8B'
annual financial statements 年度会计报表,年度财务报表 sH6srwI
appendix 附录,附表 |GIT{_JE
applicable 适用的 :5;[Rg5
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applicable laws and regulations 适用的法规 9)wjVk
application systems 应用系统 d8|:)7PSt
apply consistently 一贯地执行,一贯地实施 yp8 .\.
appropriate 适当的,合适的; u6I# D
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征用,挪用 kD2
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appropriate authorization 适当的授权 L[IjzxUv
appropriateness of audit evidence 审计证据的适当性 zm"& 8/l
approval 批准,核准 N#|c2n
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assertion (会计报表上的)认定;确认 5-n N8qs
assessed level of control risk 对控制风险的评估,控制风险的评估水平 lnTl"9F
asset 资产,财产 GJ!usv u
asset restructuring 资产重组 !m78 /[LW
assignment of duties 职责的划分 iTD{
assistant 助理,助理人员 10*U2FY)]
associated company 联属公司,联营公司 \,~gA
association 联合,结合;协会,社团 5C/u`{4]Hg
assumption 假设,假定
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at a given date 在某一特定时日 ZSxKk6n}J
attestation 鉴证,公证 6?2/b`k
attestation service 鉴证服务 p_tMl%K
audit adjustment 审计调整 @Yy=HV
audit areas 审计领域 Jg^tr>I~
audit conclusion 审计结论 8iq~ha$]|
audit effectiveness 审计效果 S&@~F|
audit efficiency 审计效率 gm4-w 9M[p
audit engagement letter 审计业务约定书 h%#@Xd>.
audit evidence 审计证据 ]kc]YO7i%R
audit fee 审计费 ~bvx<:8*%
audit files 审计档案 _)lK.5
audit findings 审计中发现的事项 sd
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audit implementation stage 审计实施阶段 #uKHw2N
audit mark 审计标识 gn7pIoN
audit materiality 审计重要性 O=ci"2!\-
audit method 审计方法 N/]TZu~k z
audit objective 审计目标,审计目的 =T;%R^@
audit of financial statements 会计报表审计,财务报表审计 `Q}.9s_ri
audit opinion 审计意见 SrU,-mA W
audit period 被审计期间,被审计年度 U.d*E/OR5
audit plan 审计计划 VAV@Qn
audit planning 编制审计计划,制定审计计划,审计计划 jt;68SA
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audit planning stage 审计计划阶段 !i{@B
audit procedure 审计程序 wMei`svY
audit programme 审计程序表,具体审计计划 B-JgXW.\0
audit report 审计报告 0A\o8T.12
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3)I v8mA
audit report with a qualified opinion 有保留意见的审计报告 ;v#~o*
audit report with an adverse opinion 否定意见的审计报告 UIbV
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audit report with dual dates 双重日期审计报告 Q-BciBh$
audit reporting stage 审计报告阶段 vBq2JJAl
audit responsibility 审计责任 o
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audit results 审计结果 65qH
audit risk 审计风险 BB=%tz`B
audit sampling 审计抽样 BwrMRMq"
audit sampling techniques 审计抽样方法,审计抽样技术 5h1FvJg
audit strategies 审计策略 {U7j
audit summary 审计总结,审计小结 <"aPoGda
audit team 审计小组 sg{>-
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audit test 审计测试 hNSV}~h
audit trail 审计轨迹 mLKwk6I
audit work 审计工作 ZJ u\
audit working paper 审计工作底稿 ]'MLy#9
audited financial statement 审计会计报表,已审计财务报表 Va?wG3 w
Auditing Guidelines (the~) 审计规范指南 7RTp+FC]
auditing standards 审计准则 *m2J$9q
audit-oriented working paper (审计)业务类工作底稿 GiI2nHZc
authorisation 授权 8M8=uw~#
authorisation of transaction 交易的授权 Qq^>7OU>Co
availability 可获得性 !)KX?i[Q
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balance 余额;差额;平衡 ad }^Dj/
balance sheet 资产负债表 kQwBrb4
bank 银行 bZ:w_z[3=
bank account 银行账户,银行户头 Q{V|{yV^y
bank statement 银行对账单 h5.u W8
barter transaction 易货交易,以物换物交易 *}A J7]
basis of audit 审计依据 /
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basis of preparation (会计报表的)编制基础 cqi: Rj
book of account 账目,账簿 -0Y8/6](
borrowing 借款,贷款,借债 tb^3-ZUb
branch 分支,分支机构,分店 -i7W|X"
brought forward (账户余额等的)承上年,承上期,承上页 ^~8l|d_
budget 预算 oF)+f
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building 建筑物;大楼
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business conditions 业务情况,经营情况 cPkN)+K
business licence (企业等的)营业执照 l^WFMeMD3a
business relation 业务关系 [gQ*
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