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 D7T|K :F)
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审计词汇英汉对照 >;'0ymG.`
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ability to continue as a going concern 持续经营能力 Nh_\{
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acceptability 可接受性,可接受程度 =>B"j`oR
acceptable level of detection risk 检查风险的可接受水平 =JgR c7
acceptance of engagement 接受委托 VgODv
accepting the engagement for the first time 首次接受委托 G_J}^B*?%v
access to asset 对资产的接触 1}c'UEr%)
according to 根据,依据,依照 'j<u0'K@
account balance 账户余额 86N,04
account for 对……进行会计处理,核算;解释 ooUVVp
accounting 会计,会计学 lZ.lf.{F
accounting advisory serve 会计咨询服务 H@Ot77(*
accounting firm 会计师事务所 FRZ]E)9Z]b
accounting information 会计信息,会计资料 kHylg{i{"
accounting period 会计期间 FZ?eX`,
accounting policies 会计政策 m7g*zu2#
accounting professional bodies 会计职业组织,会计职业团体 A8{ xZsH
accounting records 会计记录 3
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accounting responsibility 会计责任 yDKH
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accounting service 会计服务 Y`(Ri-U4
accounting standards 会计准则 DAP/
Accounting Standards for Business Enterprises 企业会计准则 2/folTR7
accounting system 会计系统 _<FUS'"
accounting treatment 会计处理 R"V90b Cf
accuracy 准确性,精确性 N+B!AK0.
additional audit procedures 追加审计程序 v-d"dC`
addressee 收件人,收信人 !ess.U&m'
Administration of State-owned Assets (the~) 国有资产管理局 l^nvwm`f#:
administrative laws and regulations 行政法规 QfAmGDaYQ
adverse impact 不利影响,负面影响 1' U
adverse opinion 反对意见 cI@qt>&
advisory group 咨询组,顾问组 oJr+RO
agency fee 代理费,代理费用 3PZ(Kn<
aggregate 总计,合计为…… a-Y6ghs
alternation of document and record 变造文件和记录 n}IGxum8`
alternative audit procedures 替代审计程序,备选审计程序 >Ti%Th,
amend 修改,修订 @4T
amortisation 摊销 9!Q ZuZY
analytical capacity 分析能力 r8:"\%"f>
analytical procedures 分析性程序 1Ub=RyB
annual financial statements 年度会计报表,年度财务报表 c{I]!y^!
appendix 附录,附表 X5[vQ3^
applicable 适用的 4Ii5
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applicable laws and regulations 适用的法规 T=tW'tlT\v
application systems 应用系统 |<h}'
apply consistently 一贯地执行,一贯地实施 IiqqdU]
appropriate 适当的,合适的; <3BGW?=WP
征用,挪用 B
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appropriate authorization 适当的授权 H
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appropriateness of audit evidence 审计证据的适当性 `x/i1^/_@
approval 批准,核准 /X.zt
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assertion (会计报表上的)认定;确认 ;Y;r%DJ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 */aQ+%>jf
asset 资产,财产 G&^8)S@1
asset restructuring 资产重组 6384$mT,S
assignment of duties 职责的划分 %K|f,w=m
assistant 助理,助理人员 3`%E;?2
associated company 联属公司,联营公司 S,6/X.QBv
association 联合,结合;协会,社团 9X 4[Zk
assumption 假设,假定 C0N}B1-MU
at a given date 在某一特定时日 tt?`,G.(]
attestation 鉴证,公证 zhs@YMY
attestation service 鉴证服务 E#:!&{O
audit adjustment 审计调整 sED"}F
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audit areas 审计领域 n]$rLm%^
audit conclusion 审计结论 c.Hw
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audit effectiveness 审计效果 6_KvS
audit efficiency 审计效率 4jebx
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audit engagement letter 审计业务约定书 "/e)v{
audit evidence 审计证据 =bC' >qw}
audit fee 审计费 \XV8t|*
audit files 审计档案 ]VKQm(,0
audit findings 审计中发现的事项 R)JH D7
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audit implementation stage 审计实施阶段 SgewAng?@o
audit mark 审计标识 l $\2|D
audit materiality 审计重要性 GWuKDq
audit method 审计方法 OS@uGp=
audit objective 审计目标,审计目的 Z3{1`"\<K
audit of financial statements 会计报表审计,财务报表审计 &Jj|+P-lY
audit opinion 审计意见 Pb?v i<ug+
audit period 被审计期间,被审计年度 5s3QN{h8
audit plan 审计计划 iKrk?B<
audit planning 编制审计计划,制定审计计划,审计计划 U~?VN!<x[
audit planning stage 审计计划阶段 lL:!d.{
audit procedure 审计程序 Itr4Pr
audit programme 审计程序表,具体审计计划 A_S7z*T
audit report 审计报告 S!u8JG1
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :VP4: J^
audit report with a qualified opinion 有保留意见的审计报告 KF+r25uy[+
audit report with an adverse opinion 否定意见的审计报告 x6R M)rr
audit report with dual dates 双重日期审计报告 mA$y$73=T
audit reporting stage 审计报告阶段 u:|^L]{
audit responsibility 审计责任 G7" (,L` 5
audit results 审计结果 }wiyEVAh{
audit risk 审计风险 R;Dj70g
audit sampling 审计抽样 s,#We} bv
audit sampling techniques 审计抽样方法,审计抽样技术 ) dk|S\
audit strategies 审计策略 UU>+ b:
audit summary 审计总结,审计小结 2_HIn
audit team 审计小组 IxuK<Oe:O
audit test 审计测试 rN|=cn
audit trail 审计轨迹 ]?1_.Wjtt
audit work 审计工作 7nnF!9JOv
audit working paper 审计工作底稿 ^zV_vB)n
audited financial statement 审计会计报表,已审计财务报表 J";N^OR{A%
Auditing Guidelines (the~) 审计规范指南 hJ`Gu7
auditing standards 审计准则 vx(
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audit-oriented working paper (审计)业务类工作底稿 Y|r7gy9%
authorisation 授权 /.7RWy`
authorisation of transaction 交易的授权 o-H?q!
availability 可获得性 *z69ti/
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balance 余额;差额;平衡 q}L`8(a
balance sheet 资产负债表 xD&n'M]
bank 银行 9.\SeJ8c
bank account 银行账户,银行户头 ]Pe>T&
bank statement 银行对账单 WC<[<uI*
barter transaction 易货交易,以物换物交易 j8Z;}P
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basis of audit 审计依据 gQ0,KYmI3_
basis of preparation (会计报表的)编制基础 tIDN~[1
book of account 账目,账簿 7\%JJw6h
borrowing 借款,贷款,借债 Y}R$RDRL
branch 分支,分支机构,分店 8Y`g$2SZ^8
brought forward (账户余额等的)承上年,承上期,承上页 H@@ 4n%MK
budget 预算 1-E6ACq
building 建筑物;大楼 yR|2><A
business conditions 业务情况,经营情况 iS+"Jsz
business licence (企业等的)营业执照 ;dUKFdKH}
business relation 业务关系 O>pX(DS
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