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 w
#1l)+
]MB^0:F-
审计词汇英汉对照 v5<Ext
rV
Mw+]*
A ^'FY!^dE
vn,L),"=
;'vY^I8-L
ability to continue as a going concern 持续经营能力 8Cm^#S,+
acceptability 可接受性,可接受程度 Sm
,%>
acceptable level of detection risk 检查风险的可接受水平 z),l&7
acceptance of engagement 接受委托 T+2?u.{I
accepting the engagement for the first time 首次接受委托 gCwg ;c-
access to asset 对资产的接触 p=7kFv
according to 根据,依据,依照 9B*SWWAj
account balance 账户余额 @+xkd(RfN
account for 对……进行会计处理,核算;解释 >_&+gn${
accounting 会计,会计学 y4shW|>5_
accounting advisory serve 会计咨询服务 %C)U
F
accounting firm 会计师事务所 |5![k<o#
accounting information 会计信息,会计资料 =|?w<qc
accounting period 会计期间 M%B]f2C
accounting policies 会计政策 6dg[
accounting professional bodies 会计职业组织,会计职业团体 k (
R
accounting records 会计记录 !-2S(8
accounting responsibility 会计责任 V?5_J%
accounting service 会计服务 QZ{:#iuig
accounting standards 会计准则 teM&[U
Accounting Standards for Business Enterprises 企业会计准则 Ye1P5+W(
accounting system 会计系统 b/S4b
accounting treatment 会计处理 B>~E6j7[Mp
accuracy 准确性,精确性 .GS|H d
additional audit procedures 追加审计程序 e@X~F6nP
addressee 收件人,收信人 +F67g00T|
Administration of State-owned Assets (the~) 国有资产管理局 >:wk.<Z-
administrative laws and regulations 行政法规 MK=:L
adverse impact 不利影响,负面影响
1S_KX.
adverse opinion 反对意见 ^s24f?3
advisory group 咨询组,顾问组 :l*wf/&z
agency fee 代理费,代理费用
NU_VUd2
aggregate 总计,合计为…… )EcF[aO
alternation of document and record 变造文件和记录 ,Xb :f/lB
alternative audit procedures 替代审计程序,备选审计程序 R$w=+%F
amend 修改,修订 a2YdkdjT
amortisation 摊销 [x)BQX'
analytical capacity 分析能力 S9xC> |<
analytical procedures 分析性程序 o.j;dsZ
annual financial statements 年度会计报表,年度财务报表 0e/~H^,SQ
appendix 附录,附表 ExnszFX*
applicable 适用的 w|$;$a7)
applicable laws and regulations 适用的法规 3bt
ciR!N]
application systems 应用系统 E>7%/TIl
apply consistently 一贯地执行,一贯地实施 {O!fV<Vx 9
appropriate 适当的,合适的; -98bX]8
征用,挪用 k"L_0HK
appropriate authorization 适当的授权 ~[,E
i k
appropriateness of audit evidence 审计证据的适当性 U(i2j)|^I3
approval 批准,核准 V#sANi?mpo
assertion (会计报表上的)认定;确认 -pLb%f0?
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Q0M8}
asset 资产,财产 UB(8N7_/
asset restructuring 资产重组
(+Er
assignment of duties 职责的划分 I@x*>
assistant 助理,助理人员 3EzI~Zsx
associated company 联属公司,联营公司
R4qS,2E
association 联合,结合;协会,社团 .0s/O
assumption 假设,假定 G.(9I~!
at a given date 在某一特定时日 iF`E>%#
attestation 鉴证,公证 [.
6uw=;o
attestation service 鉴证服务 `#9ZP
audit adjustment 审计调整 Ou,B3kuQ+
audit areas 审计领域 7AtJ6
audit conclusion 审计结论
Y.&z $+
audit effectiveness 审计效果 x#pTB.
audit efficiency 审计效率 =I*"vwc?
audit engagement letter 审计业务约定书 eBBh/=Zc
audit evidence 审计证据 rKR<R(=!=
audit fee 审计费 N-vr_4{g
audit files 审计档案 _YbHnb
audit findings 审计中发现的事项 N(F9vZOs
audit implementation stage 审计实施阶段 qt3
\*U7x
audit mark 审计标识 Bv/v4(G5g
audit materiality 审计重要性 ^yBx.GrQc
audit method 审计方法 WI~';dK2]
audit objective 审计目标,审计目的 PRf2@0ZV
audit of financial statements 会计报表审计,财务报表审计 !5p01]7
audit opinion 审计意见 TNiF
l hq
audit period 被审计期间,被审计年度 Na[bCt
audit plan 审计计划 ==|//:: \
audit planning 编制审计计划,制定审计计划,审计计划 <4Ujk8Zj
audit planning stage 审计计划阶段 *a\1*Jk
audit procedure 审计程序 <;_X=s`f,
audit programme 审计程序表,具体审计计划 JkpA
\<
audit report 审计报告 'm-s8]-W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 !&! sn"yD
audit report with a qualified opinion 有保留意见的审计报告 ;l~gA |A
audit report with an adverse opinion 否定意见的审计报告 Tw|=;m
audit report with dual dates 双重日期审计报告 ~2=B:;
audit reporting stage 审计报告阶段 u,/PJg-(!
audit responsibility 审计责任 L+d_+:w
audit results 审计结果 9g "?`_
audit risk 审计风险 P^.L0T5g
audit sampling 审计抽样 @'~v~3
$S
audit sampling techniques 审计抽样方法,审计抽样技术 V=1Y&y
audit strategies 审计策略 O (wt[AEA
audit summary 审计总结,审计小结 4.R
>mN[
audit team 审计小组 T4w`I;&v
audit test 审计测试 z`{Ld9W
audit trail 审计轨迹 ~
dmyS?Or
audit work 审计工作 Rz%+E0
audit working paper 审计工作底稿 .}]5y4UQ.
audited financial statement 审计会计报表,已审计财务报表 =[vT=sHz7
Auditing Guidelines (the~) 审计规范指南 [
tmJ6^s
auditing standards 审计准则 +ZXk0sP_<
audit-oriented working paper (审计)业务类工作底稿 >'E'Mp.
authorisation 授权 DTgF,c
authorisation of transaction 交易的授权 6(X(f;MEl
availability 可获得性 +dIg&}Tr
B C\
9eR
balance 余额;差额;平衡 WEWNFTI
balance sheet 资产负债表 qI KVu_
bank 银行 I?5#Q0,b
bank account 银行账户,银行户头 \>M3E
bank statement 银行对账单 J`V7FlM
barter transaction 易货交易,以物换物交易 P(qUx9
basis of audit 审计依据 QnVYZUgJeV
basis of preparation (会计报表的)编制基础 L?<V KT
book of account 账目,账簿 ~eE2!/%9
borrowing 借款,贷款,借债 'TezUBRAz
branch 分支,分支机构,分店 bi[vs|
brought forward (账户余额等的)承上年,承上期,承上页 0FHN
budget 预算 >`\~=ivrD
building 建筑物;大楼
:\gdQG
business conditions 业务情况,经营情况 Tig`4d-%
business licence (企业等的)营业执照 >*k3D&
business relation 业务关系 t"JfqD E
0zdH 6&