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 SKY*.IW/Z
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ability to continue as a going concern 持续经营能力 `BZ&~vJ_
acceptability 可接受性,可接受程度 }b["Jk\2
acceptable level of detection risk 检查风险的可接受水平 $<?X7n^
acceptance of engagement 接受委托 xcCl
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accepting the engagement for the first time 首次接受委托 ?T:
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access to asset 对资产的接触 nw'-`*'rj
according to 根据,依据,依照 N1
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account balance 账户余额 QYE7p
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account for 对……进行会计处理,核算;解释 B
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accounting 会计,会计学
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accounting advisory serve 会计咨询服务 :_dICxaLZT
accounting firm 会计师事务所 >N`6;gn*l
accounting information 会计信息,会计资料 }3/~x
accounting period 会计期间 Z&yaSB
accounting policies 会计政策 Il~01|3+m
accounting professional bodies 会计职业组织,会计职业团体 17UK1Jx,
accounting records 会计记录 >X Qv?5
accounting responsibility 会计责任 )xl6,bq3
accounting service 会计服务 nZvU'k:
accounting standards 会计准则 4,eQW[;kk
Accounting Standards for Business Enterprises 企业会计准则 jPu5nwvUV>
accounting system 会计系统 (
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accounting treatment 会计处理 X1J;1hRUP
accuracy 准确性,精确性 7$T8&Mh
additional audit procedures 追加审计程序 0~E 6QhV:
addressee 收件人,收信人 (7q^FtjA#
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 2g`[u|
adverse impact 不利影响,负面影响 '
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adverse opinion 反对意见 s^|\9%WD
advisory group 咨询组,顾问组 } ~enEZ
agency fee 代理费,代理费用 x6yW:tUG5
aggregate 总计,合计为…… R ZcH+?7
alternation of document and record 变造文件和记录 0'ZYO.y
alternative audit procedures 替代审计程序,备选审计程序 H*!5e0~rR
amend 修改,修订 [Z}B"
amortisation 摊销 a>Re^GT+z
analytical capacity 分析能力 ]O{_O&w
analytical procedures 分析性程序 }ymvC
annual financial statements 年度会计报表,年度财务报表 t3F?>G#y
appendix 附录,附表 LdTIR]
applicable 适用的 71iRG*O
applicable laws and regulations 适用的法规 [ #]jC[
application systems 应用系统 ;~tsF.=
apply consistently 一贯地执行,一贯地实施 Jh2Wr!5
appropriate 适当的,合适的; QPg2Y<2
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appropriate authorization 适当的授权 (wL3 +
appropriateness of audit evidence 审计证据的适当性 U )Zt-og
approval 批准,核准 8 lS($@@{
assertion (会计报表上的)认定;确认 APHPN:v
assessed level of control risk 对控制风险的评估,控制风险的评估水平 #MM&BC
asset 资产,财产 ,t~sV@ap
asset restructuring 资产重组 qC
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assignment of duties 职责的划分 cF.m
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assistant 助理,助理人员 E%*AXkJ'dZ
associated company 联属公司,联营公司 3q~Fl=|.o
association 联合,结合;协会,社团 Y+|PY?
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assumption 假设,假定 bXl
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at a given date 在某一特定时日 %]jQ48^R
attestation 鉴证,公证 #S?c ;3-
attestation service 鉴证服务 9s
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audit adjustment 审计调整 eY3=|RR
audit areas 审计领域 ONWO`XD
audit conclusion 审计结论 u5 E/m
audit effectiveness 审计效果 hDtKnF
audit efficiency 审计效率 8eww7k^R
audit engagement letter 审计业务约定书 FE6C6dW{
audit evidence 审计证据 zz3 r<?#5
audit fee 审计费 hZF(/4Z2
audit files 审计档案 |Y{PO&-?r
audit findings 审计中发现的事项 1~EO+
audit implementation stage 审计实施阶段 N9*UMVU
audit mark 审计标识 GN%<"I.
audit materiality 审计重要性 AQn[*
audit method 审计方法 \\iK'|5YG
audit objective 审计目标,审计目的 BGpk&.J
audit of financial statements 会计报表审计,财务报表审计 >ZDC . ~
audit opinion 审计意见 PN9^[X
audit period 被审计期间,被审计年度 b A+[{
audit plan 审计计划 nt`<y0ta
audit planning 编制审计计划,制定审计计划,审计计划 Z!)f*
audit planning stage 审计计划阶段 \*9Ua/H
audit procedure 审计程序 &<{}8/x8(
audit programme 审计程序表,具体审计计划 ^je528%H
audit report 审计报告 2lJZw@
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &fHc"-U}
audit report with a qualified opinion 有保留意见的审计报告 th Q J(w
audit report with an adverse opinion 否定意见的审计报告 {9{J^@ @
audit report with dual dates 双重日期审计报告 UC#"=Xd4
audit reporting stage 审计报告阶段 9TW8o}k`
audit responsibility 审计责任 4g'}h`kh
audit results 审计结果 <|Iyt[s
audit risk 审计风险 UFk!dK+
audit sampling 审计抽样 %%x0w^
audit sampling techniques 审计抽样方法,审计抽样技术 f@*>P_t
audit strategies 审计策略 rBD2Si=
audit summary 审计总结,审计小结 UhA_1A'B
audit team 审计小组 >gGil|I
audit test 审计测试 N.n1<
audit trail 审计轨迹 t
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audit work 审计工作 X=#It&m%s
audit working paper 审计工作底稿 &$Ci}{{n#
audited financial statement 审计会计报表,已审计财务报表 hqWbp*
Auditing Guidelines (the~) 审计规范指南 U[Nosh)hu\
auditing standards 审计准则 ze$Y=<S
audit-oriented working paper (审计)业务类工作底稿 \3:
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authorisation 授权 r?]%d!
authorisation of transaction 交易的授权
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availability 可获得性 (6o:4|xl0
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balance 余额;差额;平衡 A{t"M-<
balance sheet 资产负债表 ;6zPiaDQ
bank 银行 +qZc}
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bank account 银行账户,银行户头 Ba<#1p7_
bank statement 银行对账单 @Z"?^2
barter transaction 易货交易,以物换物交易 Bf+^O)Ns^
basis of audit 审计依据 ,=x
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basis of preparation (会计报表的)编制基础 `+Xe'ey
book of account 账目,账簿 e
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borrowing 借款,贷款,借债 .c|9..Cq=
branch 分支,分支机构,分店 >z5Oy
brought forward (账户余额等的)承上年,承上期,承上页 /xF
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budget 预算 7NeDs$
building 建筑物;大楼 *n;>p_#
business conditions 业务情况,经营情况 k5g@myb-
business licence (企业等的)营业执照 :` ;(
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business relation 业务关系 Slo9#26
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