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 z<vO#
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审计词汇英汉对照 ^pV>b(?qw
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ability to continue as a going concern 持续经营能力 6?.pKFBZ
acceptability 可接受性,可接受程度 S{(p<%)[
acceptable level of detection risk 检查风险的可接受水平 <CKmMZ{
acceptance of engagement 接受委托 kxqc6
accepting the engagement for the first time 首次接受委托 #!u51P1
access to asset 对资产的接触 J1Ki2I=
according to 根据,依据,依照 ~& WN)r'4y
account balance 账户余额 QT= ,En
account for 对……进行会计处理,核算;解释 3)c
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accounting 会计,会计学 DEQE7.]3 q
accounting advisory serve 会计咨询服务 69j~?w)^
accounting firm 会计师事务所 CndgfOF
accounting information 会计信息,会计资料 Xz.Y-5)
accounting period 会计期间 $7DcQ b9
accounting policies 会计政策 K7xWE,y
accounting professional bodies 会计职业组织,会计职业团体 W
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accounting records 会计记录 @-&(
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accounting responsibility 会计责任 'tu@`7*
accounting service 会计服务 waWKpk1Wo
accounting standards 会计准则 KA-/k@1&
Accounting Standards for Business Enterprises 企业会计准则 7}cDGdr
accounting system 会计系统 UUMdZ+7
accounting treatment 会计处理 X:``{!~geo
accuracy 准确性,精确性 P
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additional audit procedures 追加审计程序 ^L-w(r62<
addressee 收件人,收信人 v]{uxlh
Administration of State-owned Assets (the~) 国有资产管理局 \9(- /rE
administrative laws and regulations 行政法规 KW|\)83$
adverse impact 不利影响,负面影响 }uI7\\S
adverse opinion 反对意见 ./&zO{|0]
advisory group 咨询组,顾问组 {`H<=h__
agency fee 代理费,代理费用 8hK P
aggregate 总计,合计为…… BF@5&>E
alternation of document and record 变造文件和记录 B&i0j5L
alternative audit procedures 替代审计程序,备选审计程序 S2
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amend 修改,修订 3 IWLBc
amortisation 摊销 U7B/t3,=U
analytical capacity 分析能力 a\{1UD
analytical procedures 分析性程序 I!@s6tG
annual financial statements 年度会计报表,年度财务报表 G=Hf&l
appendix 附录,附表 sP?$G8-^
applicable 适用的 ~3bZ+*H>
applicable laws and regulations 适用的法规 R{)
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application systems 应用系统 /j' B\,
apply consistently 一贯地执行,一贯地实施 gM3]%L_
appropriate 适当的,合适的; 3xzkZ8]/
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appropriate authorization 适当的授权 )Ab6!"'
appropriateness of audit evidence 审计证据的适当性 ```d:f
approval 批准,核准 `D)Lzm R
assertion (会计报表上的)认定;确认 nJleef9
assessed level of control risk 对控制风险的评估,控制风险的评估水平 HUJ|-)"dw
asset 资产,财产 N~):c2Kp<9
asset restructuring 资产重组 k6O.H
assignment of duties 职责的划分 &@%
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assistant 助理,助理人员 >sQ2@"y)s2
associated company 联属公司,联营公司 `s`C{|wv
association 联合,结合;协会,社团 os1?6z~
assumption 假设,假定 /Fe:h>6
at a given date 在某一特定时日 ,jRcl!n`
attestation 鉴证,公证 bR`rT4.F
attestation service 鉴证服务 [6; N3?+
audit adjustment 审计调整 s!#HZK
audit areas 审计领域 U
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audit conclusion 审计结论 -]Q(~'a
audit effectiveness 审计效果 n$XdSh/
audit efficiency 审计效率 8M^wuRn
audit engagement letter 审计业务约定书 $T?*0"Mj[
audit evidence 审计证据 q]6_rY.
audit fee 审计费 K4! P'
audit files 审计档案 J]}FC{CD!
audit findings 审计中发现的事项 ge0's+E+1
audit implementation stage 审计实施阶段 {J~(#i
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audit mark 审计标识 g4:VR:o
audit materiality 审计重要性 4E=0qbt8
audit method 审计方法 7L=T]W
audit objective 审计目标,审计目的 K1T1@ j
audit of financial statements 会计报表审计,财务报表审计 &P
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audit opinion 审计意见 ~->Hlxze'K
audit period 被审计期间,被审计年度 JbE?a[Eg?
audit plan 审计计划 ~{L.f94N
audit planning 编制审计计划,制定审计计划,审计计划 A7k'K4
audit planning stage 审计计划阶段 $ph0ag+
audit procedure 审计程序 fyI_
audit programme 审计程序表,具体审计计划 tTotPPZf}
audit report 审计报告 2Co@+I[,4&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Y4mC_4EU
audit report with a qualified opinion 有保留意见的审计报告 }A{_L6qx
audit report with an adverse opinion 否定意见的审计报告 -uWKY6
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audit report with dual dates 双重日期审计报告 [}>#Y
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audit reporting stage 审计报告阶段 F:%^&%\
audit responsibility 审计责任 GR,J0LT
audit results 审计结果 +}Xr1fr{jw
audit risk 审计风险 )ll?-FZ
audit sampling 审计抽样 )`w=qCn1 Y
audit sampling techniques 审计抽样方法,审计抽样技术 6W5d7`A
audit strategies 审计策略 NB EpM
audit summary 审计总结,审计小结 coDjL.u
audit team 审计小组 Kw
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audit test 审计测试 d,W/M(S
audit trail 审计轨迹 nV'3sUvR#
audit work 审计工作 `f@{Vcr%i
audit working paper 审计工作底稿 6wPeb~{
audited financial statement 审计会计报表,已审计财务报表 L 5+J
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Auditing Guidelines (the~) 审计规范指南 UL+E,=
auditing standards 审计准则 {|s/]W
audit-oriented working paper (审计)业务类工作底稿 #c-b}.R
authorisation 授权 8QV t,
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authorisation of transaction 交易的授权
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availability 可获得性 XE9)c
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balance 余额;差额;平衡 '9qn*H`'
balance sheet 资产负债表 a\=-D:
bank 银行 \M9h&I\7
bank account 银行账户,银行户头 B={/nC}G~
bank statement 银行对账单 [4p=X=
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barter transaction 易货交易,以物换物交易 L?!$EPr
basis of audit 审计依据 _R)&k%i}
basis of preparation (会计报表的)编制基础 Vt'L1Wr0v
book of account 账目,账簿 80Ag
borrowing 借款,贷款,借债 *
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branch 分支,分支机构,分店 8Jr1_a
brought forward (账户余额等的)承上年,承上期,承上页 !2z!8kI
budget 预算 u+i (";\
building 建筑物;大楼 GR<c=
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照
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business relation 业务关系 _?.\Xc
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