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 P0En&g+~
^lP_{c
审计词汇英汉对照 &d`z|Gx9
kUdl2["MZ
A `y26OYo
LE|*Je3a
u
I \zDR
ability to continue as a going concern 持续经营能力 #0hX'8];(
acceptability 可接受性,可接受程度 8%$Vj
acceptable level of detection risk 检查风险的可接受水平 b$24${*'
acceptance of engagement 接受委托 _`bH$
accepting the engagement for the first time 首次接受委托 6G<t1?_yD
access to asset 对资产的接触 9 pGND]tIi
according to 根据,依据,依照 O>E2G]K]\
account balance 账户余额 M#sDPT
account for 对……进行会计处理,核算;解释 Ua@rp3fr
accounting 会计,会计学 NdS6j'%B@7
accounting advisory serve 会计咨询服务 Y]5\%JR
accounting firm 会计师事务所 +b7}R7:AFH
accounting information 会计信息,会计资料 Qr/8kWa0C
accounting period 会计期间 0RLyAC|
accounting policies 会计政策 `J>76WN
accounting professional bodies 会计职业组织,会计职业团体 [U]ouh)
accounting records 会计记录 7I6bZ;}d
accounting responsibility 会计责任 Z(S=2r.
accounting service 会计服务 PC_#kz
accounting standards 会计准则 .Z!!x
Accounting Standards for Business Enterprises 企业会计准则 R?Dbv'lp>
accounting system 会计系统 w2:!yQk_
accounting treatment 会计处理 0`KB|=>
accuracy 准确性,精确性 5pBQ~m3
additional audit procedures 追加审计程序 rpgr5>
addressee 收件人,收信人 b"ypS7
_
Administration of State-owned Assets (the~) 国有资产管理局 ~=Y<B/
administrative laws and regulations 行政法规 KUdpOMYX
adverse impact 不利影响,负面影响 >@yHa'*9S
adverse opinion 反对意见 'JBf*p".
advisory group 咨询组,顾问组 UC,43 z
agency fee 代理费,代理费用 Y2
&N#~l*
aggregate 总计,合计为…… -$(,&qyk
alternation of document and record 变造文件和记录 [mSK!Y@u
alternative audit procedures 替代审计程序,备选审计程序 %`%xD>![
amend 修改,修订 r@&d88U:
amortisation 摊销 9E (VU.
analytical capacity 分析能力 |5wuYG
analytical procedures 分析性程序 xg}RpC!
annual financial statements 年度会计报表,年度财务报表 nb:J"
appendix 附录,附表 p%A(5DE
applicable 适用的 zfE;)K^"
applicable laws and regulations 适用的法规 }}3*tn<6
application systems 应用系统 T,72I
apply consistently 一贯地执行,一贯地实施 `eIX*R
appropriate 适当的,合适的; ZDZ
PJp,
征用,挪用 YC:>
)
appropriate authorization 适当的授权 iQczvn)"m
appropriateness of audit evidence 审计证据的适当性 G4Zs(:a
approval 批准,核准 AW8" @
assertion (会计报表上的)认定;确认 # E'g{.N
assessed level of control risk 对控制风险的评估,控制风险的评估水平 *v'&i) J
asset 资产,财产 rO%
|PRP
asset restructuring 资产重组 _/"m0/,
assignment of duties 职责的划分 *M_.>".P
assistant 助理,助理人员 f[n#Eu}
associated company 联属公司,联营公司 5|ih>? C/(
association 联合,结合;协会,社团 4-`C !q
assumption 假设,假定 0@r rY
at a given date 在某一特定时日 C#X0Cn0ln
attestation 鉴证,公证 G?)vqmJ%
attestation service 鉴证服务 =KwG;25hX
audit adjustment 审计调整 k/vE|
audit areas 审计领域 5=
g{%X
audit conclusion 审计结论 . `lcxC
audit effectiveness 审计效果 I"E5XVC);
audit efficiency 审计效率 t
;9f7~
audit engagement letter 审计业务约定书 3LZ0EYVL
audit evidence 审计证据 +MKr.k2
audit fee 审计费 0X\,!FL
audit files 审计档案 8jxgSB",
audit findings 审计中发现的事项 J<:qzwh
audit implementation stage 审计实施阶段 dL<okw
audit mark 审计标识 06I'#:]
audit materiality 审计重要性 or/Y"\-!
audit method 审计方法 \%9,<-~[
audit objective 审计目标,审计目的 KIdlndGs
audit of financial statements 会计报表审计,财务报表审计 5gg_c?Vh/
audit opinion 审计意见 }io9Hk>|
audit period 被审计期间,被审计年度 >R/^|hnJ
audit plan 审计计划 6hSj)
audit planning 编制审计计划,制定审计计划,审计计划
PA"xb3@I
audit planning stage 审计计划阶段 $Q1:>i@I|g
audit procedure 审计程序 ([s}bD.9
audit programme 审计程序表,具体审计计划 "])X0z yM
audit report 审计报告 KcVCA
audit report with a disclaimer of opinion 拒绝表示意见审计报告 $%VFk 53I
audit report with a qualified opinion 有保留意见的审计报告 6
$%^
audit report with an adverse opinion 否定意见的审计报告 ]%(hZZ
audit report with dual dates 双重日期审计报告 /reSU 2
audit reporting stage 审计报告阶段 mFOuE
5
audit responsibility 审计责任 MP?9k )f
audit results 审计结果 |_aE~_
audit risk 审计风险 $O&P@8:Z
audit sampling 审计抽样 yNAvXkp
audit sampling techniques 审计抽样方法,审计抽样技术 NA[yT
audit strategies 审计策略 Wx~0_P
audit summary 审计总结,审计小结 -MoI{3a
audit team 审计小组 H"d.yZM0
audit test 审计测试 Ul OoMGg
audit trail 审计轨迹 7ZS5u+o
audit work 审计工作 z>NRvx0
audit working paper 审计工作底稿 W,YzD&f=uS
audited financial statement 审计会计报表,已审计财务报表 R{kZ
KD=
Auditing Guidelines (the~) 审计规范指南 h<i.@&
auditing standards 审计准则 y[S5
audit-oriented working paper (审计)业务类工作底稿 !1!;}uzt
authorisation 授权 i NzoDmE*
authorisation of transaction 交易的授权 13s!gwE)
availability 可获得性 Uf{cUY,j_
B :*#AJV)
balance 余额;差额;平衡 o87. (
balance sheet 资产负债表 BBnbXhxZ
bank 银行 R3wK@D
bank account 银行账户,银行户头 /<s'@!W
bank statement 银行对账单 E=GC
q=Uw
barter transaction 易货交易,以物换物交易 #\iQ`Q<B
basis of audit 审计依据 |vA3+kG
basis of preparation (会计报表的)编制基础 gSK
(BP|
book of account 账目,账簿 J@(=#z8xS
borrowing 借款,贷款,借债 ( }5k"9Z
branch 分支,分支机构,分店 n NZq`M
brought forward (账户余额等的)承上年,承上期,承上页 2pH2s\r<UJ
budget 预算 z}yntY]n
building 建筑物;大楼 <6U{I '
business conditions 业务情况,经营情况 m C_v!nL.
business licence (企业等的)营业执照 5 |{0|mP
business relation 业务关系 -MJ6~4k2
i 4lR$]@