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 (IXiwu
8
v NgePn
审计词汇英汉对照 vW4~\]
+|.}oL^}G
A 5 e:Urv77
;t47cUm6j
=ark?<E
ability to continue as a going concern 持续经营能力 { zoUU
acceptability 可接受性,可接受程度 R'a%_sACj>
acceptable level of detection risk 检查风险的可接受水平 "=4`RM
acceptance of engagement 接受委托 [vki^M5i|Z
accepting the engagement for the first time 首次接受委托 R"(rL5j
access to asset 对资产的接触 :T~Aa(%(
according to 根据,依据,依照 \RN,i]c-g/
account balance 账户余额 "%~\kJ(G
account for 对……进行会计处理,核算;解释 Ke-Q>sm2Q
accounting 会计,会计学 Q,Tet&in )
accounting advisory serve 会计咨询服务 G yZYP\'S+
accounting firm 会计师事务所 8+vZ9!7
accounting information 会计信息,会计资料 ]D^ dQ%{
accounting period 会计期间 EM/NT/
accounting policies 会计政策 y7SOz'd
accounting professional bodies 会计职业组织,会计职业团体 ".L+gn}u-
accounting records 会计记录 3oX%tx
accounting responsibility 会计责任 "^-U#f>k
accounting service 会计服务 "cjZ6^Hum
accounting standards 会计准则 0?uX}8w
Accounting Standards for Business Enterprises 企业会计准则 A(duUl~
accounting system 会计系统 <B6@q4Q
accounting treatment 会计处理 N/)mw/?i
accuracy 准确性,精确性 WtI1h `Fo
additional audit procedures 追加审计程序 WujIaJt-
addressee 收件人,收信人 8xhXS1
Administration of State-owned Assets (the~) 国有资产管理局 $;un$ko6%
administrative laws and regulations 行政法规 ga#,42)H
adverse impact 不利影响,负面影响 P# 2&?.d\
adverse opinion 反对意见 q0WW^jwQ
advisory group 咨询组,顾问组 U`q[
5U"
agency fee 代理费,代理费用 ZCPK{Ru QE
aggregate 总计,合计为…… RsBo\#`
alternation of document and record 变造文件和记录 oTZ?x}Z1
alternative audit procedures 替代审计程序,备选审计程序 hZnT`!iFE^
amend 修改,修订 m}.ru)
^p
amortisation 摊销
w?ssV
analytical capacity 分析能力 aKs!*uo0H
analytical procedures 分析性程序 ^&<~6y}U^
annual financial statements 年度会计报表,年度财务报表 P
Y
+~,T2
appendix 附录,附表 X:-X3mV9{
applicable 适用的 Wm:3_C +j
applicable laws and regulations 适用的法规 UwtOlV:G{
application systems 应用系统 @_YEK3l]l
apply consistently 一贯地执行,一贯地实施 #1Mk9sxo
appropriate 适当的,合适的; i]GBu
征用,挪用 Gb61X6
appropriate authorization 适当的授权 k/l@P
appropriateness of audit evidence 审计证据的适当性 6A M,1
approval 批准,核准 ~J2-B2S!
assertion (会计报表上的)认定;确认 Z_' %'&Y
assessed level of control risk 对控制风险的评估,控制风险的评估水平 aM 0kV.O
asset 资产,财产 U[d/`
asset restructuring 资产重组 A(_AOoA'
assignment of duties 职责的划分 t )Z2"_5
assistant 助理,助理人员 N&NOh|YS
associated company 联属公司,联营公司 R+]p
-NI^
association 联合,结合;协会,社团 !boKrSw
assumption 假设,假定 0 w\X
at a given date 在某一特定时日 3iYz<M
attestation 鉴证,公证 3sGrX"0D
attestation service 鉴证服务 9BI5qHEp
audit adjustment 审计调整 ,- ]2s_
audit areas 审计领域 GQqw(2Ub}
audit conclusion 审计结论 hx4!P( o1
audit effectiveness 审计效果 ;TSnIC)c
audit efficiency 审计效率 B2d$!Any
audit engagement letter 审计业务约定书 7tAWP
Swf
audit evidence 审计证据 ~p;<H
audit fee 审计费 &o"Hb=k<
audit files 审计档案 .u7d
audit findings 审计中发现的事项 |UnTd$m
audit implementation stage 审计实施阶段 !Go(8`>
audit mark 审计标识 m?<8 ':
audit materiality 审计重要性 ?Z4&j'z<
audit method 审计方法 _zh}%#6L
audit objective 审计目标,审计目的 yD1*^~ loJ
audit of financial statements 会计报表审计,财务报表审计 t)XV'J
audit opinion 审计意见 (m;P,*
audit period 被审计期间,被审计年度 H[@}ri<
audit plan 审计计划 SJU93n"G/
audit planning 编制审计计划,制定审计计划,审计计划 {J})f>x<xM
audit planning stage 审计计划阶段 C*Ws6s>+z
audit procedure 审计程序 vlIdi@V
audit programme 审计程序表,具体审计计划 n_Um)GI>
audit report 审计报告 C,2IET
audit report with a disclaimer of opinion 拒绝表示意见审计报告 p5F[( H|9
audit report with a qualified opinion 有保留意见的审计报告 >o.u,
audit report with an adverse opinion 否定意见的审计报告 -D:J$d
6R<
audit report with dual dates 双重日期审计报告 EoU}@MjM~
audit reporting stage 审计报告阶段
(i *1M
audit responsibility 审计责任 sbK0OA
audit results 审计结果 >qtB27jV
audit risk 审计风险 ItM?nyA
audit sampling 审计抽样 JS(KCY 9
audit sampling techniques 审计抽样方法,审计抽样技术 3kR- WgVF,
audit strategies 审计策略 rA=F:N
2
audit summary 审计总结,审计小结 1<\cMY6
audit team 审计小组 v@>hjie
audit test 审计测试 @Jvw"
=
audit trail 审计轨迹 zN5i}U=|r
audit work 审计工作 7h&xfrSrD
audit working paper 审计工作底稿 asQ" |]m
audited financial statement 审计会计报表,已审计财务报表 \!cqeg*53
Auditing Guidelines (the~) 审计规范指南 ~fCD#D2KU
auditing standards 审计准则 J=zZGd%
audit-oriented working paper (审计)业务类工作底稿 =1yUH9\,b
authorisation 授权 S<p
"k]
authorisation of transaction 交易的授权 u85y;AE,(
availability 可获得性 1pzU=!R?-O
B CKh-+8j
balance 余额;差额;平衡 M8juab%y
balance sheet 资产负债表 >5^Z'!Z"
bank 银行 ;/oMH/,U8
bank account 银行账户,银行户头 _"WQi}Mm
bank statement 银行对账单 /c'#+!
19
barter transaction 易货交易,以物换物交易 a*
SJHBB
basis of audit 审计依据 ua
U!V4-
basis of preparation (会计报表的)编制基础 ]-* }-j`
book of account 账目,账簿 0A 4(RLGg
borrowing 借款,贷款,借债 a S<JsB
branch 分支,分支机构,分店 k(^zh
ET
brought forward (账户余额等的)承上年,承上期,承上页 1GEE ^Eu
budget 预算 8kMMQ ES
building 建筑物;大楼 $wN'mY
business conditions 业务情况,经营情况 #G*z{BRQ
business licence (企业等的)营业执照 "sg$[)I3n
business relation 业务关系 f2{4Y)
PFPfLxna