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 <:%Iq13D
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审计词汇英汉对照 pf2$%lE
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ability to continue as a going concern 持续经营能力 Ky$<WZs
acceptability 可接受性,可接受程度 PHz/^p3F
acceptable level of detection risk 检查风险的可接受水平 b%v1]a[
acceptance of engagement 接受委托 ^K;,,s;0
accepting the engagement for the first time 首次接受委托 ls/:/x(5d
access to asset 对资产的接触 ;JAe=wt^'I
according to 根据,依据,依照 ;Y)?6^"
account balance 账户余额 [F6=JZ
account for 对……进行会计处理,核算;解释 t[^}/
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accounting 会计,会计学 l+T\DZ
accounting advisory serve 会计咨询服务 "5>p]u>
accounting firm 会计师事务所 S :oZ&
accounting information 会计信息,会计资料 GLk7#Y
accounting period 会计期间 Bp4QHv9xqL
accounting policies 会计政策 y`\/eX
accounting professional bodies 会计职业组织,会计职业团体 nJLr]`_
accounting records 会计记录 3[8'pQ!&
accounting responsibility 会计责任 !'PPj_Hp]
accounting service 会计服务 MiRMjQ2
accounting standards 会计准则 W
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Accounting Standards for Business Enterprises 企业会计准则 6}|/~n
accounting system 会计系统 _b#9^2o
accounting treatment 会计处理 n*-#VKK^
accuracy 准确性,精确性 1{u;-pg
additional audit procedures 追加审计程序 2{&|%1Jg
addressee 收件人,收信人 tfdP#1E
Administration of State-owned Assets (the~) 国有资产管理局 H:0-.a^ZS
administrative laws and regulations 行政法规 7OW;omT`
adverse impact 不利影响,负面影响 g3Ff<P P
adverse opinion 反对意见 i{%~&!
advisory group 咨询组,顾问组 Gb8LW,$IT-
agency fee 代理费,代理费用 !7}5"j
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aggregate 总计,合计为…… i:W
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alternation of document and record 变造文件和记录 Y6g[y\*t
alternative audit procedures 替代审计程序,备选审计程序 i5-V$ Qh
amend 修改,修订 we{*%8I;
amortisation 摊销 _c%~\LOk
analytical capacity 分析能力 aY"qEH7]
analytical procedures 分析性程序 .
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annual financial statements 年度会计报表,年度财务报表 O9g{XhMv>f
appendix 附录,附表 ef|Y2<P
applicable 适用的 E!ZDqq
applicable laws and regulations 适用的法规 a2x2N_\=/D
application systems 应用系统 qWr
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apply consistently 一贯地执行,一贯地实施 SX*os$
appropriate 适当的,合适的; hgsE"H<V
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appropriate authorization 适当的授权 XrBLw}lD`N
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 ~L 4"t_-
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 @^`f~0#:
asset 资产,财产 2Ie50U
asset restructuring 资产重组 `uGX/yQ#=
assignment of duties 职责的划分 )u[2TI1
assistant 助理,助理人员 EB>laZy>
associated company 联属公司,联营公司 c) 1m4SB@
association 联合,结合;协会,社团 ae
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assumption 假设,假定 #7'ww*+
at a given date 在某一特定时日 />+JK5
attestation 鉴证,公证 KnU "49
attestation service 鉴证服务 1R,n[`}h
audit adjustment 审计调整 (4b&}46
audit areas 审计领域 E{lq@it32p
audit conclusion 审计结论 `W|2Xi=^5
audit effectiveness 审计效果 b_][Jye&P
audit efficiency 审计效率 %s<7|,
audit engagement letter 审计业务约定书 } #%sI"9
audit evidence 审计证据 [[TB.'k
audit fee 审计费 \Z57U NI
audit files 审计档案 a}e7Q<cGj
audit findings 审计中发现的事项 ' OJXllGi
audit implementation stage 审计实施阶段 C'mmo&Pd
audit mark 审计标识 v*#Z{)r
audit materiality 审计重要性 !%5{jO1
audit method 审计方法 >"ZTyrK
audit objective 审计目标,审计目的 Wx:_F;
audit of financial statements 会计报表审计,财务报表审计 WhK?>u
audit opinion 审计意见 zRsA[F#
audit period 被审计期间,被审计年度 IK}T.*[
audit plan 审计计划 to,=Q8)0
audit planning 编制审计计划,制定审计计划,审计计划 [i&z_e)
audit planning stage 审计计划阶段 (U-p&q>z
audit procedure 审计程序 Zwq
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audit programme 审计程序表,具体审计计划 Gt- -7S
audit report 审计报告 a9D5qj
audit report with a disclaimer of opinion 拒绝表示意见审计报告 M: `FZ}&L
audit report with a qualified opinion 有保留意见的审计报告 B&L{/.v_z\
audit report with an adverse opinion 否定意见的审计报告 n>iPAD
audit report with dual dates 双重日期审计报告 5X~ko>
audit reporting stage 审计报告阶段 A7:
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audit responsibility 审计责任 c*\^61T
audit results 审计结果 BRH:5h
audit risk 审计风险 PQf FpmG
audit sampling 审计抽样 4"7Qz z
audit sampling techniques 审计抽样方法,审计抽样技术 e {c.4'q
audit strategies 审计策略 9Z#37)
audit summary 审计总结,审计小结 o AQ92~b
audit team 审计小组 %/'[GC'y!
audit test 审计测试 Q~*A`h#
audit trail 审计轨迹 2RM1-j
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audit work 审计工作 cYGZZC8 |K
audit working paper 审计工作底稿 w7%N=hL1
audited financial statement 审计会计报表,已审计财务报表 ~2"|4
Auditing Guidelines (the~) 审计规范指南 |y=CmNG,
auditing standards 审计准则 JgK?j&!hs:
audit-oriented working paper (审计)业务类工作底稿 5^%^8o
authorisation 授权 sCnZ\C@u
authorisation of transaction 交易的授权 e348^S&rG
availability 可获得性 d2(eX\56Z
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balance 余额;差额;平衡 `SIJszqc
balance sheet 资产负债表 A+[wH(
bank 银行 X>Xpx<RY!
bank account 银行账户,银行户头 &
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bank statement 银行对账单 W>@+H"pZ
barter transaction 易货交易,以物换物交易 7s[ ATu
basis of audit 审计依据 :I&iDS>u1
basis of preparation (会计报表的)编制基础 uCUBs(iD
book of account 账目,账簿 *|` ' L
borrowing 借款,贷款,借债 J(l6(+8
branch 分支,分支机构,分店 SQt$-<>4\
brought forward (账户余额等的)承上年,承上期,承上页 +{#BQbx6
budget 预算 }hBv?B2/1
building 建筑物;大楼 yp :yS
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 (/
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business relation 业务关系 wOa_"
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