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 o,1Fzdh6(
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审计词汇英汉对照 ^oHK.x#{
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ability to continue as a going concern 持续经营能力 #|xj*+)H
acceptability 可接受性,可接受程度 6mrfkYK
acceptable level of detection risk 检查风险的可接受水平 53^1;
acceptance of engagement 接受委托 Qa16x<Xlm
accepting the engagement for the first time 首次接受委托 vP<8,XG
access to asset 对资产的接触 ~o;*{ Q
according to 根据,依据,依照 cMt
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account balance 账户余额 iV%tn{fc
account for 对……进行会计处理,核算;解释 ZONe}tv:
accounting 会计,会计学 2L2)``*
accounting advisory serve 会计咨询服务 fl
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accounting firm 会计师事务所 wmv/?g
accounting information 会计信息,会计资料 nG5:
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accounting period 会计期间 FCr> $
accounting policies 会计政策 }WkR-5N
accounting professional bodies 会计职业组织,会计职业团体 bF3}L=z
accounting records 会计记录 iGeuO[^
accounting responsibility 会计责任 ErMA$UkJ
accounting service 会计服务 CI?M2\<g
accounting standards 会计准则 wmS:*U2sc
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 {,m W7
accounting treatment 会计处理 T;I>5aQ:q4
accuracy 准确性,精确性 oY%NDTVN
additional audit procedures 追加审计程序 ~_L_un.R
addressee 收件人,收信人 Yyh
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Administration of State-owned Assets (the~) 国有资产管理局 Q,f5r%A.
administrative laws and regulations 行政法规 0jwex
adverse impact 不利影响,负面影响 \\Huk*Jn{
adverse opinion 反对意见 2}R)0][W
advisory group 咨询组,顾问组 93N:?B9
agency fee 代理费,代理费用 \.dvRI'
aggregate 总计,合计为…… ^RS`q+g
alternation of document and record 变造文件和记录 l7JY`x
alternative audit procedures 替代审计程序,备选审计程序 A0Hs d
amend 修改,修订 a)8M'f_z
amortisation 摊销 =:
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analytical capacity 分析能力 [<{+tAdn)
analytical procedures 分析性程序 ny~~xQ"
annual financial statements 年度会计报表,年度财务报表 bc|DC,n?
appendix 附录,附表 Q|o~\h<
applicable 适用的 tm}0kWx
applicable laws and regulations 适用的法规 Go_~8w0<
application systems 应用系统 9a9{OJa6M
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; j kIgEF2d*
征用,挪用 '`Z5.<n7p
appropriate authorization 适当的授权 [&
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appropriateness of audit evidence 审计证据的适当性 13P8Zmco
approval 批准,核准 F\;G'dm
assertion (会计报表上的)认定;确认 #
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 oos7x6
asset 资产,财产 t1YVE%`w
asset restructuring 资产重组 ebS>_jD
assignment of duties 职责的划分 ]T! >]
assistant 助理,助理人员 x,
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associated company 联属公司,联营公司 !8O*)=RA
association 联合,结合;协会,社团 #Hr>KQ5mJQ
assumption 假设,假定 4`7:gfrO,
at a given date 在某一特定时日 $;dSM<r
attestation 鉴证,公证 AVA
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attestation service 鉴证服务 4`
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audit adjustment 审计调整 _$?SK id|o
audit areas 审计领域 >I3#ALF
audit conclusion 审计结论 x%JtI'sg
audit effectiveness 审计效果 ^MGgFS]G
audit efficiency 审计效率 iii2nmiK
audit engagement letter 审计业务约定书 4cni_m]
audit evidence 审计证据 N (W;(7
audit fee 审计费 X99:/3MXB'
audit files 审计档案 H1>}E5^?
audit findings 审计中发现的事项 mRw &^7r
audit implementation stage 审计实施阶段 XOzd{
audit mark 审计标识 54w..8'
audit materiality 审计重要性 Dxu2rz!li-
audit method 审计方法 k!K}<sX2
audit objective 审计目标,审计目的 FaC;vuSpy
audit of financial statements 会计报表审计,财务报表审计 uFIr.U$V
audit opinion 审计意见 7W6tz\Y
audit period 被审计期间,被审计年度 !
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audit plan 审计计划 <3iL5}
audit planning 编制审计计划,制定审计计划,审计计划 '@h5j6:2
audit planning stage 审计计划阶段 EC2KK)=n}
audit procedure 审计程序 I_IDrS)O
audit programme 审计程序表,具体审计计划 u|.L73<j%
audit report 审计报告 %B$~yx3#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 i*'
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audit report with a qualified opinion 有保留意见的审计报告 p*8LS7UT
audit report with an adverse opinion 否定意见的审计报告 z )
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audit report with dual dates 双重日期审计报告 k1HukGa
audit reporting stage 审计报告阶段 CfA^Xp@vc
audit responsibility 审计责任 N246RV1W
audit results 审计结果 @JS O=8
audit risk 审计风险 t8,s]I&
audit sampling 审计抽样 jiMI&cl
audit sampling techniques 审计抽样方法,审计抽样技术 18 pi3i[
audit strategies 审计策略 Lf|5miO
audit summary 审计总结,审计小结 0 V:z(r
audit team 审计小组 o[W7'
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audit test 审计测试 wIIxs_2Q0c
audit trail 审计轨迹 JB~79Lsdz
audit work 审计工作 /AX1LYlr
audit working paper 审计工作底稿 )pV5l|`
audited financial statement 审计会计报表,已审计财务报表 j()<.h;'
Auditing Guidelines (the~) 审计规范指南 -ckk2D?
auditing standards 审计准则 1CFTQB >
audit-oriented working paper (审计)业务类工作底稿 uI^E9r/hB
authorisation 授权 Cvr?%+)$M
authorisation of transaction 交易的授权 @sRUl
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availability 可获得性 UGK4uK+I`
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balance 余额;差额;平衡 3zU!5tg
balance sheet 资产负债表 Z> jk\[
bank 银行 ,rT62w*e
bank account 银行账户,银行户头 ."<mL}Fi(
bank statement 银行对账单 p9ligs7V'
barter transaction 易货交易,以物换物交易 K
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basis of audit 审计依据 M[N$N`9
basis of preparation (会计报表的)编制基础 E(F<shT#
book of account 账目,账簿 V
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borrowing 借款,贷款,借债 fX=o,=-f
branch 分支,分支机构,分店 Sdl1k+u
brought forward (账户余额等的)承上年,承上期,承上页 ,*SoV~
budget 预算 X(nbfh?n
building 建筑物;大楼 t(YrF,
business conditions 业务情况,经营情况 e)kN%JqW
business licence (企业等的)营业执照 <QoSq'g#,=
business relation 业务关系 u-g2*(ZT
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