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 i3<
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ability to continue as a going concern 持续经营能力 S)z5=N(Xz
acceptability 可接受性,可接受程度 x>MY_?a
acceptable level of detection risk 检查风险的可接受水平 q|xic>.
acceptance of engagement 接受委托 wKj0vMW
accepting the engagement for the first time 首次接受委托 f4lC*nCN
access to asset 对资产的接触 }NF7"tOL
according to 根据,依据,依照
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account balance 账户余额 #]e](j>]
account for 对……进行会计处理,核算;解释 |s{[<;
accounting 会计,会计学 nI<Ab_EB
accounting advisory serve 会计咨询服务 mqKr+
accounting firm 会计师事务所 FW,@.CX
accounting information 会计信息,会计资料 /]hE?cmj
accounting period 会计期间 p'YNj3&u
accounting policies 会计政策 p WLFJH}N
accounting professional bodies 会计职业组织,会计职业团体 }8?1)l
accounting records 会计记录 [LrA_
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accounting responsibility 会计责任 &46Ro|XE`
accounting service 会计服务 >
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accounting standards 会计准则 cP&XkAQ
Accounting Standards for Business Enterprises 企业会计准则 u{(-`Al}L
accounting system 会计系统 :yE7jXB
accounting treatment 会计处理 X.hVMX2B
accuracy 准确性,精确性 a!*K)x,"<
additional audit procedures 追加审计程序 |c3Yh,Sv
addressee 收件人,收信人 $+Zj)V(
Administration of State-owned Assets (the~) 国有资产管理局 *pKj6x
administrative laws and regulations 行政法规 :Tn1]a)f6
adverse impact 不利影响,负面影响 hwB>@r2
adverse opinion 反对意见 g@B,0JRh
advisory group 咨询组,顾问组 #`b5kqQm
agency fee 代理费,代理费用 Q(7M_2e7
aggregate 总计,合计为…… -8D$ [@y(
alternation of document and record 变造文件和记录 YDdY'd`*
alternative audit procedures 替代审计程序,备选审计程序 rulw6vTB(
amend 修改,修订 ]q|^?C
amortisation 摊销 K!onV3mR
analytical capacity 分析能力 =~F.7wq*^
analytical procedures 分析性程序 z\r|5Z
annual financial statements 年度会计报表,年度财务报表 /6d:l>4
appendix 附录,附表 3m59EI-p
applicable 适用的 z9IJ%=R
applicable laws and regulations 适用的法规 E1V;eoK.D
application systems 应用系统 Q2HULz{
apply consistently 一贯地执行,一贯地实施 k=r)kkO)
appropriate 适当的,合适的; aIW W[xZ
征用,挪用 kr6^6I.
appropriate authorization 适当的授权 0F|DD8tHR
appropriateness of audit evidence 审计证据的适当性 'k9dN
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approval 批准,核准 _M9-n
assertion (会计报表上的)认定;确认 s2M|ni=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 SM@RELA'Lb
asset 资产,财产 2$%E:J+2:$
asset restructuring 资产重组 Y~ ( <H e?
assignment of duties 职责的划分 FQGh+.U
assistant 助理,助理人员 7n*[r*$
associated company 联属公司,联营公司 7d"gRM;
association 联合,结合;协会,社团 ECF \/12
assumption 假设,假定 zMW[Xx!
at a given date 在某一特定时日 GUqhm$6a
attestation 鉴证,公证 F^)SQ%xx
attestation service 鉴证服务 pu9u
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audit adjustment 审计调整 KWB;*P
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audit areas 审计领域 cp\A
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audit conclusion 审计结论 ] f~mR_E
audit effectiveness 审计效果 *
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audit efficiency 审计效率 Nq
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audit engagement letter 审计业务约定书 E^<.;
audit evidence 审计证据 =(U&?1 R4
audit fee 审计费 H<bK9k)E
audit files 审计档案 XP'7+/A
audit findings 审计中发现的事项 Lp}>WCams
audit implementation stage 审计实施阶段 K
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audit mark 审计标识 !;ipLC;e}
audit materiality 审计重要性 M4m90C;dq
audit method 审计方法 sHi *\
audit objective 审计目标,审计目的 %.3
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audit of financial statements 会计报表审计,财务报表审计 >:yU bo)
audit opinion 审计意见 (hv>vfY@
audit period 被审计期间,被审计年度 ,@*Srrw
audit plan 审计计划 7TW</g(
audit planning 编制审计计划,制定审计计划,审计计划 E8QY6 gKF
audit planning stage 审计计划阶段 :4,
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audit procedure 审计程序 F4%vEn\!
audit programme 审计程序表,具体审计计划 3vK,vu q
audit report 审计报告 aE'nW@YL.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;`P}\
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audit report with a qualified opinion 有保留意见的审计报告 4fp]z9Y
audit report with an adverse opinion 否定意见的审计报告 Y']D_\y
audit report with dual dates 双重日期审计报告 "2~%-;c
audit reporting stage 审计报告阶段 WMw]W&
audit responsibility 审计责任 O3>m,v
audit results 审计结果 s wIJmA
audit risk 审计风险 vQiKpO*
audit sampling 审计抽样 g.re`m|Aj
audit sampling techniques 审计抽样方法,审计抽样技术 PfKF!/c
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audit strategies 审计策略 0Zq jq0O#
audit summary 审计总结,审计小结 [V-OYjPAx
audit team 审计小组 Qso"jYl<
audit test 审计测试 ]J%p&y+6
audit trail 审计轨迹 2/]74d8
audit work 审计工作 It
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audit working paper 审计工作底稿 F3L'f2yBG
audited financial statement 审计会计报表,已审计财务报表 @h&crI[c
Auditing Guidelines (the~) 审计规范指南 HI}9"(t}
auditing standards 审计准则 ueM[&:g&MU
audit-oriented working paper (审计)业务类工作底稿 />,Tq!i\4}
authorisation 授权 E3a^)S{
authorisation of transaction 交易的授权 Pb(XR+
availability 可获得性 fEB>3hI
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balance 余额;差额;平衡 XW*,Lo5>H\
balance sheet 资产负债表 :~1sF_
bank 银行 jbU=D:|
bank account 银行账户,银行户头 dmkd.aP4
bank statement 银行对账单 g;Lk 'Ky6
barter transaction 易货交易,以物换物交易 D@cv{
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basis of audit 审计依据 Fu%%:3_
basis of preparation (会计报表的)编制基础 .9Y,N&V<H
book of account 账目,账簿 Y,%d_yR[
borrowing 借款,贷款,借债 x/pM.NZF1
branch 分支,分支机构,分店 S|pMX87
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brought forward (账户余额等的)承上年,承上期,承上页 1JIo,7
budget 预算 > (.V(]{3y
building 建筑物;大楼 B?G!~lQ)o
business conditions 业务情况,经营情况 )t-Jc+*A>
business licence (企业等的)营业执照 mx'!I7b(L/
business relation 业务关系 d,R
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