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
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审计词汇英汉对照 DzC`yWstP
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ability to continue as a going concern 持续经营能力 Iq|h1ie
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acceptability 可接受性,可接受程度 {UH45#Ua
acceptable level of detection risk 检查风险的可接受水平 Ioe.[&o6B
acceptance of engagement 接受委托 S5|7D[*
accepting the engagement for the first time 首次接受委托 pyf'
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access to asset 对资产的接触 J
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according to 根据,依据,依照 R14&V1 tZ
account balance 账户余额 <\*)YKjn/@
account for 对……进行会计处理,核算;解释 JKKp5~_~
accounting 会计,会计学 +sJ{9# 6
accounting advisory serve 会计咨询服务 '4{@F~fu
accounting firm 会计师事务所 /{({f?k<\/
accounting information 会计信息,会计资料 padV|hF3(e
accounting period 会计期间 QeY+imM
accounting policies 会计政策 52^3N>X4X
accounting professional bodies 会计职业组织,会计职业团体 aT/2rMKPF
accounting records 会计记录 :qS~"@ ?<
accounting responsibility 会计责任 S|d /?}C|e
accounting service 会计服务 M5[#YG'FlQ
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 qY&(O`?m&
accounting system 会计系统 2
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accounting treatment 会计处理 )fXxkOd
accuracy 准确性,精确性 .KYs5Qu
additional audit procedures 追加审计程序 bSM|"
addressee 收件人,收信人 !B[Y?b:
Administration of State-owned Assets (the~) 国有资产管理局 ym
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administrative laws and regulations 行政法规 kFJ]F |^7
adverse impact 不利影响,负面影响 Z=hn}QY.(
adverse opinion 反对意见 !d0$cF):
advisory group 咨询组,顾问组 e?\Od}
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agency fee 代理费,代理费用 %AV3eqghCg
aggregate 总计,合计为…… z@~ZMk
alternation of document and record 变造文件和记录 y;0Zk~R$
alternative audit procedures 替代审计程序,备选审计程序 :z?T/9,C
amend 修改,修订 0$XrtnM
amortisation 摊销 Fpt
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analytical capacity 分析能力 7ey|~u2
analytical procedures 分析性程序 yyPj!<.MGP
annual financial statements 年度会计报表,年度财务报表 =M
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appendix 附录,附表 >$<Q:o}^
applicable 适用的 sS)tSt{C
applicable laws and regulations 适用的法规 -Hi_g@i*XW
application systems 应用系统 ABE
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apply consistently 一贯地执行,一贯地实施 WOYZ
appropriate 适当的,合适的; \#h=pz+jb
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appropriate authorization 适当的授权 HVC|0}
appropriateness of audit evidence 审计证据的适当性 z:n
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approval 批准,核准 xZAg
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 T~>&m~} +
asset 资产,财产 ?#5)TAW
asset restructuring 资产重组 $
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assignment of duties 职责的划分 4yu=e;C wy
assistant 助理,助理人员 TDtHRhq7
associated company 联属公司,联营公司 $~EY:
association 联合,结合;协会,社团 <^Q`
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assumption 假设,假定 Y5>'(A>
at a given date 在某一特定时日 ,!~U5~
attestation 鉴证,公证 }Ny~.EV5^
attestation service 鉴证服务 3e[k 9`
audit adjustment 审计调整 /[3!kW
audit areas 审计领域 )P/~{Ci:T&
audit conclusion 审计结论 m[5ed1+
audit effectiveness 审计效果
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audit efficiency 审计效率 WsM/-P1Y
audit engagement letter 审计业务约定书 HV3D$~g F
audit evidence 审计证据 $EG<LmC-Q
audit fee 审计费 qyzeAK\Ia
audit files 审计档案
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audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 87VXVI
audit mark 审计标识 i];@ e]
audit materiality 审计重要性 Bsz;GnD|r
audit method 审计方法 %ye4FwkRy
audit objective 审计目标,审计目的 c_2kHT
audit of financial statements 会计报表审计,财务报表审计 ,wra f#UdP
audit opinion 审计意见 r,Pu-bhF
audit period 被审计期间,被审计年度 m+'X8}GC#O
audit plan 审计计划 )3_g&&
audit planning 编制审计计划,制定审计计划,审计计划 VM
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audit planning stage 审计计划阶段 Boa?Ghg
audit procedure 审计程序 =7("xz%
audit programme 审计程序表,具体审计计划 @l2AL9z$m>
audit report 审计报告 3412znM&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 dv\oVD
audit report with a qualified opinion 有保留意见的审计报告 hta$k%2
audit report with an adverse opinion 否定意见的审计报告 BUKh5L
audit report with dual dates 双重日期审计报告 w3IU'(|G
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 P(r}<SM
audit results 审计结果 seH#v
audit risk 审计风险 ?+#E&F
audit sampling 审计抽样 l:kF0tj"
audit sampling techniques 审计抽样方法,审计抽样技术 CD0SXNi"zH
audit strategies 审计策略 8eoDE. }
audit summary 审计总结,审计小结 <tTn$<
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audit team 审计小组 2\!.w^7'^T
audit test 审计测试 ex2*oqAdX
audit trail 审计轨迹 93y. u<,2;
audit work 审计工作 _zO,VL
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 @le23+q
Auditing Guidelines (the~) 审计规范指南 \bb,gRfP
auditing standards 审计准则 SIRZ_lt$r
audit-oriented working paper (审计)业务类工作底稿 qx/GioPU
authorisation 授权 m[u
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authorisation of transaction 交易的授权 VL<)d-
availability 可获得性 `}u~nu<
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balance 余额;差额;平衡 [H)p#x
balance sheet 资产负债表 )P.|Xk:r
bank 银行 TM':G9n
bank account 银行账户,银行户头 SR S~s
bank statement 银行对账单 : C;=<$
barter transaction 易货交易,以物换物交易 o*QhoDjc
basis of audit 审计依据 Da8qR+*x
basis of preparation (会计报表的)编制基础 HWGlC <
book of account 账目,账簿 e:.Xs
borrowing 借款,贷款,借债 4 ITSDx
branch 分支,分支机构,分店 Fk
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brought forward (账户余额等的)承上年,承上期,承上页 PHD$E
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budget 预算 p2y
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building 建筑物;大楼 H1=R(+-s
business conditions 业务情况,经营情况 Ph.$]yQCc]
business licence (企业等的)营业执照 ? P`]^#
business relation 业务关系 4Kt?; y
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