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 Dk{nOvZu<
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审计词汇英汉对照 *!7SM7
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ability to continue as a going concern 持续经营能力 t"74HZO>
acceptability 可接受性,可接受程度 ;Wrd=)Ka
acceptable level of detection risk 检查风险的可接受水平 dU04/]modD
acceptance of engagement 接受委托 }"; hz*a
accepting the engagement for the first time 首次接受委托 5A=xF j{
access to asset 对资产的接触 @ :
according to 根据,依据,依照 A`8}J4
account balance 账户余额 BKjPmrZ|
account for 对……进行会计处理,核算;解释 ;uo|4?E:\(
accounting 会计,会计学 fS$Yl~-m?
accounting advisory serve 会计咨询服务 pcxl2I
accounting firm 会计师事务所 cJE>;a
accounting information 会计信息,会计资料 VTX'f2\
accounting period 会计期间 T.
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accounting policies 会计政策 W,oV$ s^
accounting professional bodies 会计职业组织,会计职业团体 s].Cx4VQ
accounting records 会计记录 9{J8q
accounting responsibility 会计责任 U>M>FZ
accounting service 会计服务 ljR?* P
accounting standards 会计准则 WaO;hy~us
Accounting Standards for Business Enterprises 企业会计准则 N|#x9mE
accounting system 会计系统 Fb4S/_
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accounting treatment 会计处理 V@s/]|rf,
accuracy 准确性,精确性 MS^hsUj}
additional audit procedures 追加审计程序 5>k~yaju/
addressee 收件人,收信人 YwTtI ID%
Administration of State-owned Assets (the~) 国有资产管理局 _@3O`
administrative laws and regulations 行政法规 Erymx$@P
adverse impact 不利影响,负面影响 *q9$SDm
adverse opinion 反对意见 ,4I6Rw B.
advisory group 咨询组,顾问组 &7y1KwfXn
agency fee 代理费,代理费用
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aggregate 总计,合计为…… E]Gq!fA&<
alternation of document and record 变造文件和记录 9!OCilG
alternative audit procedures 替代审计程序,备选审计程序 |P?B AWYeQ
amend 修改,修订 #2t\>7]
amortisation 摊销 VQJ5$4a&
analytical capacity 分析能力 gGz_t,=
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 u6&Ixi/s'
appendix 附录,附表 YO4ppL~xe
applicable 适用的 w5G34[v
applicable laws and regulations 适用的法规 8i
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application systems 应用系统 k
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apply consistently 一贯地执行,一贯地实施 K?<Odw'k
appropriate 适当的,合适的; Jx[e{o)o
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appropriate authorization 适当的授权 +[nYu)puP
appropriateness of audit evidence 审计证据的适当性 *>H'@gS
approval 批准,核准 F,$$N>
assertion (会计报表上的)认定;确认 X~VZ61vNu
assessed level of control risk 对控制风险的评估,控制风险的评估水平 0
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asset 资产,财产 _5 -"<
asset restructuring 资产重组 H0Xda.Y(
assignment of duties 职责的划分 ~9 nrS9)
assistant 助理,助理人员 -PuVI5L<
associated company 联属公司,联营公司 =7Gi4X%
association 联合,结合;协会,社团 "tbBbEj?d
assumption 假设,假定 BiAcjN:Z
at a given date 在某一特定时日 Ppn ZlGQ6
attestation 鉴证,公证 ~$9
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attestation service 鉴证服务 b<MMli
audit adjustment 审计调整 ,
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audit areas 审计领域 <1K:
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audit conclusion 审计结论 e/l?|+m 6
audit effectiveness 审计效果 iFT3fP'> 5
audit efficiency 审计效率 ~oyPmIcb
audit engagement letter 审计业务约定书 lw lW.C
audit evidence 审计证据 oO,p.X%
audit fee 审计费 +n]Knfi
audit files 审计档案 #.K&]OV/88
audit findings 审计中发现的事项 ov}{UP]a?
audit implementation stage 审计实施阶段 [_GR'x'0x
audit mark 审计标识 5{=MUU=
audit materiality 审计重要性 hRiGW_t
audit method 审计方法
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audit objective 审计目标,审计目的 D'=`O6pK
audit of financial statements 会计报表审计,财务报表审计 gKEvgXOj
audit opinion 审计意见 N1t:i? q&
audit period 被审计期间,被审计年度 6!V* :.(
audit plan 审计计划 zXO.NSC[
audit planning 编制审计计划,制定审计计划,审计计划 7}?z=LHb3
audit planning stage 审计计划阶段 W#/Ol59
audit procedure 审计程序 2^j9m}`
audit programme 审计程序表,具体审计计划 @uWD>(D
audit report 审计报告 }6(:OB?
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ozr+6z
audit report with a qualified opinion 有保留意见的审计报告 D{}\7qe
audit report with an adverse opinion 否定意见的审计报告 4iPg_+
audit report with dual dates 双重日期审计报告 ucO]&'hu:
audit reporting stage 审计报告阶段 t38T0Ao
audit responsibility 审计责任
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audit results 审计结果 U%olH >1K
audit risk 审计风险 BF#e=p
audit sampling 审计抽样 }gt~{9?c
audit sampling techniques 审计抽样方法,审计抽样技术 A) .AAr
audit strategies 审计策略 "R]K!GU
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audit summary 审计总结,审计小结 YRXe j
audit team 审计小组 6<GWDO
audit test 审计测试 an$h~}/6:
audit trail 审计轨迹 +d15a%^`
audit work 审计工作 g==^ioS}*
audit working paper 审计工作底稿 Sy~Mh]{E
audited financial statement 审计会计报表,已审计财务报表 G 3x1w/L
Auditing Guidelines (the~) 审计规范指南 "*WXr$
auditing standards 审计准则 T9.gs}B0
audit-oriented working paper (审计)业务类工作底稿 EORAx
authorisation 授权 suSIz 7:
authorisation of transaction 交易的授权 [J#(k`@
availability 可获得性 O*7~t17
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balance 余额;差额;平衡 &c!-C_L 2
balance sheet 资产负债表 e4P.G4
bank 银行 djp(s$:{4
bank account 银行账户,银行户头 &0TheY;srf
bank statement 银行对账单 Cm>F5$l{
barter transaction 易货交易,以物换物交易 U9s y]7
basis of audit 审计依据 hkxZ=l
basis of preparation (会计报表的)编制基础 mUw,q;{
book of account 账目,账簿 '%4,!
borrowing 借款,贷款,借债 +cN2 KP
branch 分支,分支机构,分店 D.}b<kDD
brought forward (账户余额等的)承上年,承上期,承上页 _XtY
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budget 预算 V-|}.kOH2
building 建筑物;大楼 >oNs_{
business conditions 业务情况,经营情况 %Z|*!A+wN5
business licence (企业等的)营业执照 CaMG$X&O
business relation 业务关系 cR} =3|t
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