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 ;7*T6~tv
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ability to continue as a going concern 持续经营能力 Vq'n$k}
acceptability 可接受性,可接受程度 tToP7q^
acceptable level of detection risk 检查风险的可接受水平 @76I8r5l
acceptance of engagement 接受委托 t*`Sme]"B
accepting the engagement for the first time 首次接受委托 @r(3
access to asset 对资产的接触 4gZ)9ya
according to 根据,依据,依照 fNBI!=
account balance 账户余额 ;te( {u+
account for 对……进行会计处理,核算;解释 Q:
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accounting 会计,会计学 HVK0NI
accounting advisory serve 会计咨询服务 KNR7Igw?}
accounting firm 会计师事务所 "Y@q?ey[1
accounting information 会计信息,会计资料 %,e,KcP'
accounting period 会计期间 p{+F{e
accounting policies 会计政策 >=;hnLu
accounting professional bodies 会计职业组织,会计职业团体 7spZe"
accounting records 会计记录 @!^Y_q
accounting responsibility 会计责任 A(H2Gt
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accounting service 会计服务 9Ais)Wy%p
accounting standards 会计准则 `ZT/lB`
Accounting Standards for Business Enterprises 企业会计准则 wN^^_
accounting system 会计系统 ')/w+|F
accounting treatment 会计处理 2*a9mi
accuracy 准确性,精确性 | >'q%xK
additional audit procedures 追加审计程序 (G(M"S SC
addressee 收件人,收信人 ^m
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Administration of State-owned Assets (the~) 国有资产管理局 sE
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administrative laws and regulations 行政法规 KtArV
adverse impact 不利影响,负面影响 'p@m`)Z
adverse opinion 反对意见 :#cJZ\YH
advisory group 咨询组,顾问组 g:@4/+TSt
agency fee 代理费,代理费用 bh#6yvpMR
aggregate 总计,合计为…… .zTkOkL
alternation of document and record 变造文件和记录 +\?+cXSc
alternative audit procedures 替代审计程序,备选审计程序 ?bg
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amend 修改,修订 F{rC{5@fj
amortisation 摊销 ^Cvt^cI
analytical capacity 分析能力 v=Q!i
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analytical procedures 分析性程序 T#i~/
annual financial statements 年度会计报表,年度财务报表 '-cayG
appendix 附录,附表 (:\L@j
applicable 适用的 fxmY,{{
applicable laws and regulations 适用的法规 DiGH
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application systems 应用系统 wQ[!~>A
apply consistently 一贯地执行,一贯地实施 9+/D\|"{
appropriate 适当的,合适的; A.h0 H]*Ma
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appropriate authorization 适当的授权 6/ T/A+u
appropriateness of audit evidence 审计证据的适当性 :qzhkKu
approval 批准,核准 $s-
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assertion (会计报表上的)认定;确认 @(+\*]?^&
assessed level of control risk 对控制风险的评估,控制风险的评估水平 d_ x
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asset 资产,财产 L,ax^]
asset restructuring 资产重组 ]7oo`KcQ|
assignment of duties 职责的划分 %9J:TH9E)
assistant 助理,助理人员 <0? r#
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associated company 联属公司,联营公司 '-Oh$hqCx|
association 联合,结合;协会,社团 *ae)<l3v
assumption 假设,假定 0C\cM92o
at a given date 在某一特定时日 }E[vW
attestation 鉴证,公证 G9GHBwT
attestation service 鉴证服务 h7@%}<%
audit adjustment 审计调整 ;C=V- r
audit areas 审计领域 teC/Uf5
audit conclusion 审计结论 uy~$
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audit effectiveness 审计效果 `Q#)N0
audit efficiency 审计效率 -$_FKny
audit engagement letter 审计业务约定书 aof'shS8
audit evidence 审计证据 jeJspch+#
audit fee 审计费 E1dhj3+3
audit files 审计档案 ~%eE%5!k
audit findings 审计中发现的事项 R3.w")6
audit implementation stage 审计实施阶段 7oc Ng
audit mark 审计标识 }2:q#}"
audit materiality 审计重要性 7FD,TJs
audit method 审计方法 0
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audit objective 审计目标,审计目的 lQ4^I^?m
audit of financial statements 会计报表审计,财务报表审计 /m,i,NX07
audit opinion 审计意见 ksOc,4A
audit period 被审计期间,被审计年度 ?L H[,8z
audit plan 审计计划 }Kp$/CYd
audit planning 编制审计计划,制定审计计划,审计计划 +nim47
audit planning stage 审计计划阶段 ,?IXfJ`c
audit procedure 审计程序 ld):Am}/o
audit programme 审计程序表,具体审计计划 i)$+#N
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 )EQI>1_
audit report with an adverse opinion 否定意见的审计报告 9j5|o([J
audit report with dual dates 双重日期审计报告 13)6p|6x
audit reporting stage 审计报告阶段 6@3v+Vf'
audit responsibility 审计责任 _qpIdQBo
audit results 审计结果 x]?V*Jz
audit risk 审计风险 -3wid1SOm
audit sampling 审计抽样 vILB$%I
audit sampling techniques 审计抽样方法,审计抽样技术 .F2
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audit strategies 审计策略 #3eI4KJ4+l
audit summary 审计总结,审计小结 mG\9Qkom|
audit team 审计小组 ;]=@;? 9
audit test 审计测试 Vpzjh,r-j
audit trail 审计轨迹 q[}re2
audit work 审计工作 `ZO5-E
audit working paper 审计工作底稿 DMs8B&Y=
audited financial statement 审计会计报表,已审计财务报表 wZbT*rU
Auditing Guidelines (the~) 审计规范指南 SG&H^V8
auditing standards 审计准则 ~E_irzOFP
audit-oriented working paper (审计)业务类工作底稿 VS>hi~j
authorisation 授权 {f*{dSm9b
authorisation of transaction 交易的授权 5|t-CY{?b
availability 可获得性 7;C~>WlU
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balance 余额;差额;平衡 &gJ@"`r4
balance sheet 资产负债表 yB=R7E7
bank 银行 Dq9f Fe
bank account 银行账户,银行户头 W<[7LdAB
bank statement 银行对账单 Ol<LL#<j4
barter transaction 易货交易,以物换物交易 -]Mk}
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basis of audit 审计依据 nw_|W)JVQ
basis of preparation (会计报表的)编制基础 +u t%C.1
book of account 账目,账簿 dl |$pm@x
borrowing 借款,贷款,借债 N1'Yo:_A
branch 分支,分支机构,分店 0}'/p N>
brought forward (账户余额等的)承上年,承上期,承上页 NS+uiy
budget 预算 D&@ js!|5
building 建筑物;大楼 f,LeJTX=
business conditions 业务情况,经营情况 V:+vB "
business licence (企业等的)营业执照 RZSEcRlN
business relation 业务关系 :B|rs&
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