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 C`)_i3
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审计词汇英汉对照 .hKhrcQp
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ability to continue as a going concern 持续经营能力 !x7o|l|cP
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 Y.>kO
acceptance of engagement 接受委托 lkb2?2\+
accepting the engagement for the first time 首次接受委托 .$Y?
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access to asset 对资产的接触 B52yaG8C
according to 根据,依据,依照 )\>r-g$
account balance 账户余额 l x e`u}[
account for 对……进行会计处理,核算;解释 =p q:m
accounting 会计,会计学 B!}BM}r
accounting advisory serve 会计咨询服务 mZ7B<F[qV
accounting firm 会计师事务所 yAG+] r
accounting information 会计信息,会计资料 [/cIUQ
accounting period 会计期间 +R
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accounting policies 会计政策 H@D;e
accounting professional bodies 会计职业组织,会计职业团体 b/u8}
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accounting records 会计记录
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accounting responsibility 会计责任 (rcMA>2=
accounting service 会计服务 u]E.iX
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accounting standards 会计准则 =u=Kw R
Accounting Standards for Business Enterprises 企业会计准则 99u/fk L
accounting system 会计系统 $mpO?D J~
accounting treatment 会计处理 Blk}I
accuracy 准确性,精确性 xQU"A2{}>
additional audit procedures 追加审计程序 <bUXC@3W
addressee 收件人,收信人 @h}`DNaZ^
Administration of State-owned Assets (the~) 国有资产管理局 uv]{1S{tb
administrative laws and regulations 行政法规 m5*[t7@%
adverse impact 不利影响,负面影响 [b/o$zR
adverse opinion 反对意见 aGK@)&h$
advisory group 咨询组,顾问组 M'2r@NR8
agency fee 代理费,代理费用 ar$*a>'?
aggregate 总计,合计为…… 0%<+J;'o
alternation of document and record 变造文件和记录 "3}<8c
alternative audit procedures 替代审计程序,备选审计程序 -V5w]F'
amend 修改,修订 W~ruN4q.
amortisation 摊销 ('hT
analytical capacity 分析能力 0V`[Zgf
analytical procedures 分析性程序 ^DB{qU
annual financial statements 年度会计报表,年度财务报表 xu\eX x6H
appendix 附录,附表 U~H?4Izl=
applicable 适用的 7-*=|gl+
applicable laws and regulations 适用的法规 K_ke2{4Jm
application systems 应用系统 u =J&~
apply consistently 一贯地执行,一贯地实施 q0./O|Dj
appropriate 适当的,合适的; cb$-6ZE/
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appropriate authorization 适当的授权 y1pu R7
appropriateness of audit evidence 审计证据的适当性 )D/ 6%]O
approval 批准,核准 P^)q=A8Z#
assertion (会计报表上的)认定;确认 :iPym}CE
assessed level of control risk 对控制风险的评估,控制风险的评估水平 _#C()Ro*P
asset 资产,财产 )T|L,Lp
asset restructuring 资产重组 FvdeQsc!
assignment of duties 职责的划分 l]6%lud8_
assistant 助理,助理人员
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associated company 联属公司,联营公司 T
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association 联合,结合;协会,社团 :/N+;- 18
assumption 假设,假定 ig!7BxM)<h
at a given date 在某一特定时日 0
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attestation 鉴证,公证 w$ fJ4+
attestation service 鉴证服务 {38bv.3'
audit adjustment 审计调整 PXk?a
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audit areas 审计领域 Jxl6a:
audit conclusion 审计结论 y~
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audit effectiveness 审计效果 ]!
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audit efficiency 审计效率 }q[Bd
audit engagement letter 审计业务约定书 h2Bz F
audit evidence 审计证据 "Cz<d w]D
audit fee 审计费 c&nh>oN
audit files 审计档案 kHK0(bYK
audit findings 审计中发现的事项 gVR@&bi7
audit implementation stage 审计实施阶段 /)3Lnn{W
audit mark 审计标识 r'7LR
audit materiality 审计重要性 ]9 w76Z
audit method 审计方法 ipE]}0q
audit objective 审计目标,审计目的 , X{>
audit of financial statements 会计报表审计,财务报表审计 )Kd%\PP
audit opinion 审计意见 h*i9
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audit period 被审计期间,被审计年度 Zyf P;&
audit plan 审计计划 `I
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audit planning 编制审计计划,制定审计计划,审计计划 pv)`%<
audit planning stage 审计计划阶段 TFQ!7'xk)
audit procedure 审计程序 1fU,5+PH
audit programme 审计程序表,具体审计计划 cC{"<fYF
audit report 审计报告 V@-)\RZm
audit report with a disclaimer of opinion 拒绝表示意见审计报告 07v!Zj
audit report with a qualified opinion 有保留意见的审计报告 Ah69
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audit report with an adverse opinion 否定意见的审计报告 *Mc7f ?H
audit report with dual dates 双重日期审计报告 c]k*}W3T
audit reporting stage 审计报告阶段 ,F6=b/eZ
audit responsibility 审计责任 sBX-X$*N
audit results 审计结果 ]b?9zeT*'l
audit risk 审计风险 /b#l^x:j
audit sampling 审计抽样 B=f,QU
audit sampling techniques 审计抽样方法,审计抽样技术 &DG->$&|
audit strategies 审计策略 !A3-0zN!
audit summary 审计总结,审计小结 y]
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audit team 审计小组 6?tlU>A2s
audit test 审计测试 G"5D< ]
audit trail 审计轨迹 t&q N:
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audit work 审计工作 T4/fdORS
audit working paper 审计工作底稿 ] ]U<UJ
audited financial statement 审计会计报表,已审计财务报表 y
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Auditing Guidelines (the~) 审计规范指南 9# 4Y1L S)
auditing standards 审计准则 'wasZ b<^
audit-oriented working paper (审计)业务类工作底稿 7R.Q
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authorisation 授权 `$LWmm#
authorisation of transaction 交易的授权 rHge~nY<
availability 可获得性 RprKm'b8x`
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balance 余额;差额;平衡 ocbB&
balance sheet 资产负债表 Jq.lT(E8D
bank 银行 620%Z*
bank account 银行账户,银行户头 4BYE1
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bank statement 银行对账单 \`V$
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barter transaction 易货交易,以物换物交易 Y/<lWbj*A
basis of audit 审计依据 D%mXA70
basis of preparation (会计报表的)编制基础 O`GsS{$sS
book of account 账目,账簿 dCe4u<so\
borrowing 借款,贷款,借债 MTER(L
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 #o/H~Iv
budget 预算 hRI"y":zD
building 建筑物;大楼 ,21 np
business conditions 业务情况,经营情况 /v|"0
business licence (企业等的)营业执照 `(+o=HsD
business relation 业务关系 NgCuFL(Ic
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