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 =QRZ(2Wq
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审计词汇英汉对照 .EQFHStr
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ability to continue as a going concern 持续经营能力 _i#Z'4?2E
acceptability 可接受性,可接受程度 ,zaveQ~l
acceptable level of detection risk 检查风险的可接受水平 uv!/DX#
acceptance of engagement 接受委托 $'Z!Y;Ue
accepting the engagement for the first time 首次接受委托 &D#v0!e~x
access to asset 对资产的接触 1;V5b+b
according to 根据,依据,依照 107SXYdhI
account balance 账户余额 G$b4`wt
account for 对……进行会计处理,核算;解释 xB#E&}Ho
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 pV8,b
accounting firm 会计师事务所 Lif mYn[
accounting information 会计信息,会计资料 XijQ)}'C3
accounting period 会计期间 I\_ R&
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accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 5YasD6l
accounting records 会计记录 [(mq8Nb
accounting responsibility 会计责任 FKP^f\!M
accounting service 会计服务 (ym)q#^
accounting standards 会计准则 g@L4G?hLn
Accounting Standards for Business Enterprises 企业会计准则 57r)&8
accounting system 会计系统 gFH_^~7i8p
accounting treatment 会计处理 >J1o@0tk
accuracy 准确性,精确性 {T9g\F*
additional audit procedures 追加审计程序 yLP0w^Q
addressee 收件人,收信人 F
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Administration of State-owned Assets (the~) 国有资产管理局 -h}J%UV
administrative laws and regulations 行政法规 U&NOf;h$
adverse impact 不利影响,负面影响 %j,Ny}a
adverse opinion 反对意见 b8Qm4 b?:4
advisory group 咨询组,顾问组 6`i'
agency fee 代理费,代理费用 t9}XO
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aggregate 总计,合计为…… ZI1RB fR
alternation of document and record 变造文件和记录 3^\y>
alternative audit procedures 替代审计程序,备选审计程序 )Jc>l;G(M
amend 修改,修订 ?g&]*zc^\
amortisation 摊销 x9=lN^/4
analytical capacity 分析能力
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analytical procedures 分析性程序 y-U(`{[nM
annual financial statements 年度会计报表,年度财务报表 vR,'':
appendix 附录,附表 fITml6mbE
applicable 适用的 C{D2mSS
applicable laws and regulations 适用的法规 ocMf}"
application systems 应用系统 DEBgb
apply consistently 一贯地执行,一贯地实施 VXa]L4jJ9
appropriate 适当的,合适的; <i5^izg
征用,挪用 K;95M^C\O*
appropriate authorization 适当的授权 z(ajR*\#
appropriateness of audit evidence 审计证据的适当性 ;WhB2/5v
approval 批准,核准 L%DL
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assertion (会计报表上的)认定;确认 Z6=!}a%
assessed level of control risk 对控制风险的评估,控制风险的评估水平 u0,~pJvX
asset 资产,财产 86Rit!ih
asset restructuring 资产重组 V6L_aee}CK
assignment of duties 职责的划分 P+/L,u
assistant 助理,助理人员 QqDF_
associated company 联属公司,联营公司 X}ZOjX!
association 联合,结合;协会,社团 ;#
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assumption 假设,假定 9T]]T Ev4
at a given date 在某一特定时日 TcC=_je460
attestation 鉴证,公证 ns3k{l#
attestation service 鉴证服务 ;ry{cq
audit adjustment 审计调整 KQqlM
audit areas 审计领域 ;(sb^O
audit conclusion 审计结论 L=$P
audit effectiveness 审计效果 bY<" $);s
audit efficiency 审计效率 [Yv5Sw
audit engagement letter 审计业务约定书 @.0,ka,X
audit evidence 审计证据 yP-
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audit fee 审计费 [ /D/
audit files 审计档案 M]W4S4&Y=
audit findings 审计中发现的事项 29GiNy+ob
audit implementation stage 审计实施阶段 D"hiEz
audit mark 审计标识 IoX(Pa
audit materiality 审计重要性 gp}S 1
audit method 审计方法 ]u:NE'0Xy
audit objective 审计目标,审计目的 eD}Ga4
audit of financial statements 会计报表审计,财务报表审计 _w26iCnB{
audit opinion 审计意见 lyV]-w
audit period 被审计期间,被审计年度 vH=I#Ajar
audit plan 审计计划 suVS!}
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audit planning 编制审计计划,制定审计计划,审计计划 %6n;B|!
audit planning stage 审计计划阶段 Wj3H
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audit procedure 审计程序 q<1@ut
audit programme 审计程序表,具体审计计划 >[p+L='
audit report 审计报告 ZpdM[\Q-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 (T ^aZuuS
audit report with a qualified opinion 有保留意见的审计报告 LKm5U6
audit report with an adverse opinion 否定意见的审计报告 %H@fVWe2wT
audit report with dual dates 双重日期审计报告 HG^8&uh]
audit reporting stage 审计报告阶段 83dOSS2
audit responsibility 审计责任 .B)v "Sw#
audit results 审计结果 o%d
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audit risk 审计风险 Pg:Nz@CQ
audit sampling 审计抽样 +V) (,f1
audit sampling techniques 审计抽样方法,审计抽样技术 $lv
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audit strategies 审计策略 4M:oa#gh@
audit summary 审计总结,审计小结 >8,BC
audit team 审计小组 ^8 z*f&g
audit test 审计测试 \h
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audit trail 审计轨迹 h m"B kOA
audit work 审计工作 ]*@7o^4i
audit working paper 审计工作底稿 5pDxFs=v
audited financial statement 审计会计报表,已审计财务报表 -,rl[1ZYZ
Auditing Guidelines (the~) 审计规范指南 u&<LW4
auditing standards 审计准则 ^cY5!W.q8
audit-oriented working paper (审计)业务类工作底稿 l})uYae/
authorisation 授权 IL~yJx_11
authorisation of transaction 交易的授权 iU3co|q7
availability 可获得性 o;O_N^_W
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balance 余额;差额;平衡 t;*'p
balance sheet 资产负债表 "ZH1W9A
bank 银行 )j$Bo{
bank account 银行账户,银行户头 \/5 8#
bank statement 银行对账单 8xNKVj)@
barter transaction 易货交易,以物换物交易 "?Y0Ng[
basis of audit 审计依据 0}ZuF.
basis of preparation (会计报表的)编制基础 {C3bCVQ]o
book of account 账目,账簿 ZF`ckWT:-N
borrowing 借款,贷款,借债 S-1}3T%
branch 分支,分支机构,分店 P}PSS#nn
brought forward (账户余额等的)承上年,承上期,承上页 &38Fj'l
budget 预算 Mn=_lhWK
building 建筑物;大楼 OZ-F+#d
business conditions 业务情况,经营情况 ?{FxbDp>
business licence (企业等的)营业执照 gcz1*3)
business relation 业务关系 TKmC/c
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