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*\)]bTs
hJ+>Xm@@!
审计词汇英汉对照 ;la(Q~#
O .m;a_
A |4ONGU*`E
bC)diC
Da)9s %_4
ability to continue as a going concern 持续经营能力 K7U`
acceptability 可接受性,可接受程度 vX/~34o]\
acceptable level of detection risk 检查风险的可接受水平 %j{gZTz-
acceptance of engagement 接受委托 r;I3N+
accepting the engagement for the first time 首次接受委托 $iupzVrro
access to asset 对资产的接触 f9X*bEl9;`
according to 根据,依据,依照 !1w=_
account balance 账户余额 50Pz+:
account for 对……进行会计处理,核算;解释 !imm17XQ\
accounting 会计,会计学 \ C~Y
accounting advisory serve 会计咨询服务 aQ46euth
accounting firm 会计师事务所 FF)F%o+:w
accounting information 会计信息,会计资料 /mo4Q?^
accounting period 会计期间 rpQB#
Pz
accounting policies 会计政策 11Pm lzy
accounting professional bodies 会计职业组织,会计职业团体 9JJ(KY
accounting records 会计记录 =Y?M#3P.I
accounting responsibility 会计责任 w=e~
M
accounting service 会计服务 `N]!-=o
accounting standards 会计准则 <Gr{h>b
Accounting Standards for Business Enterprises 企业会计准则 8{(;s$H~
accounting system 会计系统 ?8)_,
accounting treatment 会计处理 I+kDx=T!
accuracy 准确性,精确性 )$]_;JFr
additional audit procedures 追加审计程序 q1.w8$
addressee 收件人,收信人 O*`] ]w]
Administration of State-owned Assets (the~) 国有资产管理局 q 6%jCt2'
administrative laws and regulations 行政法规
4b,N"w{v
adverse impact 不利影响,负面影响 #t>w)`bA-
adverse opinion 反对意见 =*~]lz__M
advisory group 咨询组,顾问组 )F8G q,
agency fee 代理费,代理费用 =3_I;Lw
aggregate 总计,合计为…… ,mx>)}l95
alternation of document and record 变造文件和记录 &S>m+m'
alternative audit procedures 替代审计程序,备选审计程序 %J5zfNe)&
amend 修改,修订 KtG|m'\D
amortisation 摊销 V{HP8f91
analytical capacity 分析能力 Rjqeuyj:
analytical procedures 分析性程序 f-E]!\Pg
annual financial statements 年度会计报表,年度财务报表 C1:efa<wV
appendix 附录,附表 t5\~Z}G8
applicable 适用的 oe=^CeW"
applicable laws and regulations 适用的法规 3<88j&9
application systems 应用系统 +ng8!k
apply consistently 一贯地执行,一贯地实施 t,gKN^P_
appropriate 适当的,合适的;
%oJ_,m_(
征用,挪用 @{_[bKg
appropriate authorization 适当的授权 Gg]>S#^3
appropriateness of audit evidence 审计证据的适当性 $-Lk,}s.*
approval 批准,核准 jeFX?]Q
assertion (会计报表上的)认定;确认 a^hDxeG
assessed level of control risk 对控制风险的评估,控制风险的评估水平 F4xYfbwY"]
asset 资产,财产 MDZ,a0?4t
asset restructuring 资产重组 kAsYh4[
assignment of duties 职责的划分 $,ZBK6CT
assistant 助理,助理人员 (C
dx7v2Nh
associated company 联属公司,联营公司 8J-$+ ;
association 联合,结合;协会,社团 .DR^<Qy
assumption 假设,假定 3xj
?}o
at a given date 在某一特定时日 oKLL~X>!U
attestation 鉴证,公证 Rf||(KC<
attestation service 鉴证服务 W3Oj6R
audit adjustment 审计调整 Q*u4q-DE
audit areas 审计领域 fjVGps$j
audit conclusion 审计结论 2Dgulx5kGZ
audit effectiveness 审计效果 >k)}R|tJ
audit efficiency 审计效率 ]a F,r"
audit engagement letter 审计业务约定书 2I(b
ad
audit evidence 审计证据 H`odQkZ!
audit fee 审计费 u/-u
l
audit files 审计档案 K;^$n>Y
audit findings 审计中发现的事项 5v
>0$Y{
audit implementation stage 审计实施阶段 gVO<W.?
audit mark 审计标识 9#Gz2u $
audit materiality 审计重要性 ,Dd
)=
audit method 审计方法 'id]<<F
audit objective 审计目标,审计目的 G;#-CT
audit of financial statements 会计报表审计,财务报表审计 XUTI0
audit opinion 审计意见 r%QTUuRXC3
audit period 被审计期间,被审计年度 JR>#PJ,N-
audit plan 审计计划 n]c6nX:'
audit planning 编制审计计划,制定审计计划,审计计划 fG_.&
!P
audit planning stage 审计计划阶段 =aR'S\<
audit procedure 审计程序 Gw%P5 r}Y
audit programme 审计程序表,具体审计计划 1W*%}!&Gm
audit report 审计报告 lJ1_Zs `
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {=};<;_F
audit report with a qualified opinion 有保留意见的审计报告 ++=t|ZS
U
audit report with an adverse opinion 否定意见的审计报告 QT)D|]bH
audit report with dual dates 双重日期审计报告 AWsy9
audit reporting stage 审计报告阶段 ElLDSo@WvR
audit responsibility 审计责任 sx7;G^93
audit results 审计结果 M#ED49Dh>
audit risk 审计风险 ntK#7(U'
audit sampling 审计抽样 rV;X1x}l
audit sampling techniques 审计抽样方法,审计抽样技术 l-4+{6lz
audit strategies 审计策略 HQqnJ;ns<
audit summary 审计总结,审计小结 CEbZj
z|
audit team 审计小组 V/xGk9L~
audit test 审计测试 ]'+PJdA
audit trail 审计轨迹 c%,@O&o
audit work 审计工作 =qG%h5
]n
audit working paper 审计工作底稿 TrA&yXXL
audited financial statement 审计会计报表,已审计财务报表 /BeA-\B
Auditing Guidelines (the~) 审计规范指南 MtWzGE=?
auditing standards 审计准则 9C9>V]
audit-oriented working paper (审计)业务类工作底稿 ^U1@
hq*u
authorisation 授权 mY!os91KoO
authorisation of transaction 交易的授权 G?Fqm@J{XT
availability 可获得性 kC:GEY<N:Q
B Fb8~2N"3
balance 余额;差额;平衡 v',%
balance sheet 资产负债表 phk fPvL{
bank 银行 R)}ab{A
bank account 银行账户,银行户头 A6-K~z^
bank statement 银行对账单 LEu_RU?
barter transaction 易货交易,以物换物交易 l}\q }7\)
basis of audit 审计依据 !Miw.UmPm
basis of preparation (会计报表的)编制基础 SbrKNADH%
book of account 账目,账簿 vxN,oa{hf
borrowing 借款,贷款,借债 ?4QX;s7
branch 分支,分支机构,分店 R1A|g=kF
brought forward (账户余额等的)承上年,承上期,承上页 "}/$xOl"
budget 预算 1dsMmD[O
building 建筑物;大楼 |t <Uh,Bt
business conditions 业务情况,经营情况 -l)u`f^n|
business licence (企业等的)营业执照 .r=F'i}-j*
business relation 业务关系
_d<xxF^q
e$
pXnMx7