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 h;M3yTM-
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ability to continue as a going concern 持续经营能力 V|FrN*m
acceptability 可接受性,可接受程度 oF|N O^H
acceptable level of detection risk 检查风险的可接受水平 <kc#thL
acceptance of engagement 接受委托 .-]R9KjR1J
accepting the engagement for the first time 首次接受委托 ^jyD#
access to asset 对资产的接触 H3O@9YU
according to 根据,依据,依照 ;YH[G;aJ
account balance 账户余额 =8JB8ZFP
account for 对……进行会计处理,核算;解释 5:_hP{ @
accounting 会计,会计学 @*O?6>
accounting advisory serve 会计咨询服务 }Dfwm)]Q
accounting firm 会计师事务所 9M-K]0S(
accounting information 会计信息,会计资料 a.kbov(
accounting period 会计期间 tP(h9|[N
accounting policies 会计政策 I:=dG[\h2
accounting professional bodies 会计职业组织,会计职业团体 }[!92WS/ee
accounting records 会计记录 JUt7En;XE
accounting responsibility 会计责任 xeA#u
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accounting service 会计服务 "/+zMLY
accounting standards 会计准则 V3s L;
Accounting Standards for Business Enterprises 企业会计准则 63&^BW
accounting system 会计系统 M$S]}
accounting treatment 会计处理 =r4!V>
accuracy 准确性,精确性 4s.]M>Yb
additional audit procedures 追加审计程序 j8$Zv%Ca%
addressee 收件人,收信人 bS^WhZy'(
Administration of State-owned Assets (the~) 国有资产管理局 ?M}S|dsmE
administrative laws and regulations 行政法规 |a(fejO3
adverse impact 不利影响,负面影响 [EZYsOr.
adverse opinion 反对意见 ALT^8c&K
advisory group 咨询组,顾问组 b{cU<;G)y.
agency fee 代理费,代理费用 ~~qWI>.4
aggregate 总计,合计为…… W!la -n
alternation of document and record 变造文件和记录 rT6?!$"%.
alternative audit procedures 替代审计程序,备选审计程序 0D ~
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amend 修改,修订 W>-B [5O&[
amortisation 摊销 5ukp^OxE
analytical capacity 分析能力 p 2O~>97t1
analytical procedures 分析性程序 8l+H"M&|
annual financial statements 年度会计报表,年度财务报表 B$a-og(
appendix 附录,附表 ,/2LY4` 5
applicable 适用的 #1/}3+=5B
applicable laws and regulations 适用的法规 e XV@.
application systems 应用系统 nHst/5dA
apply consistently 一贯地执行,一贯地实施 M\oVA=d\0
appropriate 适当的,合适的; l54
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appropriate authorization 适当的授权 P~ 0Jg#
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appropriateness of audit evidence 审计证据的适当性 gPX
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approval 批准,核准 {6,|IGAq
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assertion (会计报表上的)认定;确认 EU+cca|qS9
assessed level of control risk 对控制风险的评估,控制风险的评估水平 }*wLEa
asset 资产,财产 1=)r@X/6d
asset restructuring 资产重组 -4 Ux,9&
assignment of duties 职责的划分 7 &%^>PU7
assistant 助理,助理人员 ~)X[(T{
associated company 联属公司,联营公司 ?ny=
association 联合,结合;协会,社团 >hsuAU.UOR
assumption 假设,假定 v/QUjXBr
at a given date 在某一特定时日 |D#2GeBw1h
attestation 鉴证,公证 %JL];
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attestation service 鉴证服务 q9*MNHg}
audit adjustment 审计调整 >FF5x#^&c
audit areas 审计领域 -"TR\/
audit conclusion 审计结论 I-@?guZ r
audit effectiveness 审计效果 grom\
audit efficiency 审计效率 URTzX
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audit engagement letter 审计业务约定书 L36Yx7gT<
audit evidence 审计证据 2HL9E|h
audit fee 审计费 Ib
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audit files 审计档案 v/Pw9j!r;m
audit findings 审计中发现的事项 ?UZ?NY
audit implementation stage 审计实施阶段 l*
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audit mark 审计标识 On_@HQ/FI
audit materiality 审计重要性 5 t{ja
audit method 审计方法 qRB7Ec_
audit objective 审计目标,审计目的 Lc2QXeo8
audit of financial statements 会计报表审计,财务报表审计 1Y/$,O
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audit opinion 审计意见 p.K*UP
audit period 被审计期间,被审计年度 TJ_=1Y@z
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 C"pB"^0
audit planning stage 审计计划阶段 Mt>oI SN&d
audit procedure 审计程序 Zj9c9
audit programme 审计程序表,具体审计计划 l|`^*%W@u6
audit report 审计报告 LF<wt2?*
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #2p#VQh
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 PX
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audit report with dual dates 双重日期审计报告 Ud%s^A-qS
audit reporting stage 审计报告阶段 %5'6Tj
audit responsibility 审计责任 oOU1{[
audit results 审计结果 J ++v@4Z
audit risk 审计风险 '0aG
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audit sampling 审计抽样 x_w~G]! /
audit sampling techniques 审计抽样方法,审计抽样技术 WCq
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audit strategies 审计策略 Nn6S
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audit summary 审计总结,审计小结 ;iQEkn2T|}
audit team 审计小组 #
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audit test 审计测试 `#s#it'y
audit trail 审计轨迹 /YKMKtE
audit work 审计工作 !X^Ce)1K
audit working paper 审计工作底稿 B;#J"6w
audited financial statement 审计会计报表,已审计财务报表 s95F#>dr
Auditing Guidelines (the~) 审计规范指南 W[''Cc.
auditing standards 审计准则 oy.[+EI`|
audit-oriented working paper (审计)业务类工作底稿 g}xQ6rd
authorisation 授权 S6i@"h5
authorisation of transaction 交易的授权 +b$S~0n
availability 可获得性 PD[z#T!'
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balance 余额;差额;平衡 PO-"M)M
balance sheet 资产负债表 Y$
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bank 银行 %/9;ZV
bank account 银行账户,银行户头 X"asfA[6K
bank statement 银行对账单 KM,|} .@:
barter transaction 易货交易,以物换物交易 (nSml,gU
basis of audit 审计依据 W#F Q,+0)
basis of preparation (会计报表的)编制基础 :*i f
book of account 账目,账簿 R=)55qu
borrowing 借款,贷款,借债 K7TzF&
branch 分支,分支机构,分店 #&.]"
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brought forward (账户余额等的)承上年,承上期,承上页 3\$wdUFr
budget 预算 *s4\\Wb=
building 建筑物;大楼 -%c<IX>z9
business conditions 业务情况,经营情况 U7$WiPTNL9
business licence (企业等的)营业执照 Vzlh+R>c
business relation 业务关系 0S/'
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