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 drRi<7
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审计词汇英汉对照 ]c/k%]o~
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ability to continue as a going concern 持续经营能力 P)D2PVD
acceptability 可接受性,可接受程度 #7(?B{i
acceptable level of detection risk 检查风险的可接受水平 :xwyE(w
acceptance of engagement 接受委托 9Su4nt`i
accepting the engagement for the first time 首次接受委托 OS-
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access to asset 对资产的接触 2?c#
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according to 根据,依据,依照 Dt]N&E#\D
account balance 账户余额 T5<851rH
account for 对……进行会计处理,核算;解释 |^:qJ;dOP
accounting 会计,会计学 AT{rg/oSf
accounting advisory serve 会计咨询服务 oeKVcVP|'&
accounting firm 会计师事务所 ]0dj##5tJ
accounting information 会计信息,会计资料 (g HCu
accounting period 会计期间 Nv[MU@Tv
accounting policies 会计政策 sV']p#HK0
accounting professional bodies 会计职业组织,会计职业团体 Acix`-<
accounting records 会计记录 84U?\f@u
accounting responsibility 会计责任 /BN_K8nb`
accounting service 会计服务 3bU(ea^e$
accounting standards 会计准则 %noByq,?
Accounting Standards for Business Enterprises 企业会计准则 v}`{OE:-J
accounting system 会计系统 ovXU +8
accounting treatment 会计处理 #lDW?
accuracy 准确性,精确性 |^09ny|
additional audit procedures 追加审计程序 -xVp}RLT
addressee 收件人,收信人 >))f;$D=
Administration of State-owned Assets (the~) 国有资产管理局 =tS#t+2S
administrative laws and regulations 行政法规 d8!yV~Ka
adverse impact 不利影响,负面影响 9\ulS2d
adverse opinion 反对意见 Y?'Krw `
advisory group 咨询组,顾问组 _uf,7R-
agency fee 代理费,代理费用 2j =i\ B
aggregate 总计,合计为…… P Y&(ObC
alternation of document and record 变造文件和记录 3xX^pjk
alternative audit procedures 替代审计程序,备选审计程序 p[^a4E_v
amend 修改,修订 1OI/,y8}
amortisation 摊销 uB@~x Q_V
analytical capacity 分析能力 T1*%]6&V|
analytical procedures 分析性程序 qG)M8xk
annual financial statements 年度会计报表,年度财务报表 b0|;v-v
appendix 附录,附表 fw3P?_4;*
applicable 适用的 Kj{(jT
applicable laws and regulations 适用的法规 S*3*Q l*
application systems 应用系统 o)2KQ$b>Q
apply consistently 一贯地执行,一贯地实施 Q94Lq~?YF
appropriate 适当的,合适的; jY1^I26E
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appropriate authorization 适当的授权 ^ h?]$P
appropriateness of audit evidence 审计证据的适当性 ;R[w}#Sm
approval 批准,核准 VFI\2n`
assertion (会计报表上的)认定;确认 ,j!%,!n o
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4 \Ig<C9
asset 资产,财产 $a#-d;
asset restructuring 资产重组 X/BcS[a
assignment of duties 职责的划分 e0:[,aF`
assistant 助理,助理人员 H.)Y*zK0.
associated company 联属公司,联营公司 :9~LYJ
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association 联合,结合;协会,社团 xf4CM,Z7
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assumption 假设,假定 xP7#`S6W
at a given date 在某一特定时日 Ys@OgdS@:
attestation 鉴证,公证 E
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attestation service 鉴证服务 IY"+hHt
audit adjustment 审计调整 G%F}H/|R
audit areas 审计领域 %M5{-pJ|C
audit conclusion 审计结论 : *8t,f~s^
audit effectiveness 审计效果 zI.%b7wq
audit efficiency 审计效率 p#aB0H3
audit engagement letter 审计业务约定书 90Bn}@t=Q
audit evidence 审计证据 ^JMO POm
audit fee 审计费 _Kwp8_kTr
audit files 审计档案 G0Y]-*1
audit findings 审计中发现的事项 ,<s
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audit implementation stage 审计实施阶段 6o)RsxN eu
audit mark 审计标识 ,(3oAj\
audit materiality 审计重要性 %?X6TAtH
audit method 审计方法 g#%Egb1
audit objective 审计目标,审计目的 @j<Q2z^
audit of financial statements 会计报表审计,财务报表审计 `$t|O&z
audit opinion 审计意见 z'01V8e
audit period 被审计期间,被审计年度 z 4qEC
audit plan 审计计划 e'|IRhr
audit planning 编制审计计划,制定审计计划,审计计划 b6NGhkr'\
audit planning stage 审计计划阶段 +z|@K=d#|
audit procedure 审计程序 0.kC|
audit programme 审计程序表,具体审计计划 lOy1vw'
audit report 审计报告 Oy_%U*
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hem>@Bp'V
audit report with a qualified opinion 有保留意见的审计报告 :MihVL F
audit report with an adverse opinion 否定意见的审计报告 1t/mq?z:
audit report with dual dates 双重日期审计报告 `-w, 6
audit reporting stage 审计报告阶段 %v4*$E!f
audit responsibility 审计责任 : G'a"%x
audit results 审计结果 5)C`W]JE
audit risk 审计风险 ntQW+!s;P
audit sampling 审计抽样 _0|@B8!J?
audit sampling techniques 审计抽样方法,审计抽样技术 wx8Qz,Z
audit strategies 审计策略 K=1prv2
audit summary 审计总结,审计小结 aTwBRm
audit team 审计小组 "&C>=
audit test 审计测试 w0X})&,{`m
audit trail 审计轨迹 FQ>y2n=<d
audit work 审计工作 9qkJ<
audit working paper 审计工作底稿 b!<)x}-t>
audited financial statement 审计会计报表,已审计财务报表 .hRtQU
Auditing Guidelines (the~) 审计规范指南 xW|8-q
auditing standards 审计准则 &$heW
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audit-oriented working paper (审计)业务类工作底稿 Van=dzG
authorisation 授权 NG8F'=<
authorisation of transaction 交易的授权 @E4ya$A)F
availability 可获得性 H8kB.D[7Q
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balance 余额;差额;平衡 T"3:dkQw
balance sheet 资产负债表 BvS!P8
bank 银行
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bank account 银行账户,银行户头 :_|Xr'n`A
bank statement 银行对账单 uO>pl37@
barter transaction 易货交易,以物换物交易 wf_ $#.;m
basis of audit 审计依据 A=sz8?K+`
basis of preparation (会计报表的)编制基础 \]0#jI/:
book of account 账目,账簿
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borrowing 借款,贷款,借债 %\L{Ud%7
branch 分支,分支机构,分店 3^iVDbAW{
brought forward (账户余额等的)承上年,承上期,承上页 `CRF E5
budget 预算 [A'e
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building 建筑物;大楼 "E@A~<RKP
business conditions 业务情况,经营情况 [P|kY
business licence (企业等的)营业执照 P%;lHC #i
business relation 业务关系 07]9VJa
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