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 }M(xN6E
}^Sk.:;n3
审计词汇英汉对照 ]8"U)fzmc.
aso8,mpZuA
A 7jxx,#I:
[f {qb\
4P5^.\.
ability to continue as a going concern 持续经营能力 9iJ$M!
acceptability 可接受性,可接受程度 B1FJAKI);
acceptable level of detection risk 检查风险的可接受水平 Yh^8
!
acceptance of engagement 接受委托 /~".GZ&29
accepting the engagement for the first time 首次接受委托 _UZPQ[
access to asset 对资产的接触 [\eVX
`it
according to 根据,依据,依照 a_0I)'
?
account balance 账户余额 7vRp<
account for 对……进行会计处理,核算;解释 /zXOtaG
accounting 会计,会计学 V'RbTFb9Z
accounting advisory serve 会计咨询服务 WC=d@d)M
accounting firm 会计师事务所 rqp]{?33
accounting information 会计信息,会计资料 b{aB^a:f=L
accounting period 会计期间 y]PuY\+
accounting policies 会计政策 o_b3G
accounting professional bodies 会计职业组织,会计职业团体 8 3/WWL }
accounting records 会计记录 WcT= 5G
accounting responsibility 会计责任 nql9SQ'\\
accounting service 会计服务 .Mb0++% W
accounting standards 会计准则 ?%~^PHgZ|
Accounting Standards for Business Enterprises 企业会计准则 V'>P lb.A
accounting system 会计系统 N.q*jY=X|
accounting treatment 会计处理 Id`V`|q
accuracy 准确性,精确性 |,=^P`#%
additional audit procedures 追加审计程序 8!.V`|@lt
addressee 收件人,收信人 ^>ir&$
Administration of State-owned Assets (the~) 国有资产管理局 __7}4mA
administrative laws and regulations 行政法规 ~4=*kJ#7
adverse impact 不利影响,负面影响 xk/-TXB
0
adverse opinion 反对意见 EN[T3 Y
advisory group 咨询组,顾问组 m44a HBwId
agency fee 代理费,代理费用 Fx.Ly]L
aggregate 总计,合计为…… g-UCvY
I
alternation of document and record 变造文件和记录 <'UGYY\wg0
alternative audit procedures 替代审计程序,备选审计程序 1|w@f&W"
amend 修改,修订 'Nt)7U>oC9
amortisation 摊销 +C~d;p
analytical capacity 分析能力 VJTO:}Q
analytical procedures 分析性程序 :] U\{;q2
annual financial statements 年度会计报表,年度财务报表 0,m]W)
appendix 附录,附表 L~;(M6Jp
applicable 适用的 u_+iH$zA
applicable laws and regulations 适用的法规 T\$i=,_$
application systems 应用系统 d8agM/F*/
apply consistently 一贯地执行,一贯地实施 .QKyB>s
appropriate 适当的,合适的; pZ\7!rON
征用,挪用 ^Y+C!I
appropriate authorization 适当的授权 !Tv3W Q@
appropriateness of audit evidence 审计证据的适当性 R{bG`C8.d
approval 批准,核准 (57!{
[J
assertion (会计报表上的)认定;确认 x>##qYT
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6YNL4HE?
asset 资产,财产 a,S;JF)v
asset restructuring 资产重组 jZkc
yx
assignment of duties 职责的划分 (?t}S.>g
assistant 助理,助理人员 ,G}i:7
associated company 联属公司,联营公司
&qdhxc4
association 联合,结合;协会,社团 ^Z;zA@[wt
assumption 假设,假定 sfr+W-7kx
at a given date 在某一特定时日 P[G>uA>Z1
attestation 鉴证,公证 yj_> G
attestation service 鉴证服务 UQ0<sI=
audit adjustment 审计调整 jy2gR1~
audit areas 审计领域 x,U_x
audit conclusion 审计结论 %EVgS F!r
audit effectiveness 审计效果 wxc#)W
audit efficiency 审计效率 m Rw0R{
audit engagement letter 审计业务约定书 lTq"j?#E]m
audit evidence 审计证据
:zKMw=
audit fee 审计费 kUS]g
r~i
audit files 审计档案 OHpV%8
`
audit findings 审计中发现的事项 EI 35&7(
audit implementation stage 审计实施阶段 xR3$sA2
audit mark 审计标识 h,m 90Hd+
audit materiality 审计重要性 kO3\v)B;
audit method 审计方法 7>j~;p{
audit objective 审计目标,审计目的 oS..y($TI
audit of financial statements 会计报表审计,财务报表审计 [F-GaaM
audit opinion 审计意见 1,;X4/*
audit period 被审计期间,被审计年度 $+7uB-KsU
audit plan 审计计划 @
G)yz!H
audit planning 编制审计计划,制定审计计划,审计计划 =gQ9>An
audit planning stage 审计计划阶段 7LVG0A2>7
audit procedure 审计程序
%Rn*oV
audit programme 审计程序表,具体审计计划 -%yrs6
audit report 审计报告 -g2l-N{&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `2@.%s1o=
audit report with a qualified opinion 有保留意见的审计报告 m:?"|.
]
audit report with an adverse opinion 否定意见的审计报告 b),fz
audit report with dual dates 双重日期审计报告 ]$lt
audit reporting stage 审计报告阶段 h5@GeYda
audit responsibility 审计责任 K$M+"#./
audit results 审计结果 _i+@HXR &
audit risk 审计风险 + tMf&BZ
audit sampling 审计抽样 k[ro[E
audit sampling techniques 审计抽样方法,审计抽样技术 XhM!pSl\
audit strategies 审计策略 [rT.k5_
audit summary 审计总结,审计小结 ^HJ?k:u
audit team 审计小组 6qH0]7m aI
audit test 审计测试 >UaQ7CRo
audit trail 审计轨迹 DaQl ip
audit work 审计工作 <ErX<(0`ig
audit working paper 审计工作底稿 /!?LBtqy
audited financial statement 审计会计报表,已审计财务报表 /qX?ca1_4^
Auditing Guidelines (the~) 审计规范指南 G*@!M
%/
auditing standards 审计准则
@;bBc
audit-oriented working paper (审计)业务类工作底稿 %A$&9c%
authorisation 授权 ;Nj9,Va(t
authorisation of transaction 交易的授权 r!2U#rz
availability 可获得性 ^'V :T Y
B zOs}v{8"
balance 余额;差额;平衡 Zj_2>A
balance sheet 资产负债表 $mn0I69
bank 银行 =+!l8o&o,
bank account 银行账户,银行户头 cQK-Euum
bank statement 银行对账单 !,m
barter transaction 易货交易,以物换物交易 :dSda,!z
basis of audit 审计依据 {?H5Pw>{%h
basis of preparation (会计报表的)编制基础
IFp%Ta
book of account 账目,账簿 m$W>~
borrowing 借款,贷款,借债 h)HEexyRg
branch 分支,分支机构,分店 Oo|PZ_P
brought forward (账户余额等的)承上年,承上期,承上页 \EySKQ=
budget 预算 #0P_\X`E
building 建筑物;大楼 !5
o j~H
business conditions 业务情况,经营情况 @x}"aJgl
business licence (企业等的)营业执照 G@k]rwub
business relation 业务关系 -r={P_E6
u=.8M`FxP