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 ?R#$
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审计词汇英汉对照 vE'{?C=EM
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ability to continue as a going concern 持续经营能力 U< Xdhgo?
acceptability 可接受性,可接受程度 CA0XcLiFt
acceptable level of detection risk 检查风险的可接受水平 s+lBai*#
acceptance of engagement 接受委托 ]/1\.<uJId
accepting the engagement for the first time 首次接受委托 =n"k gn
access to asset 对资产的接触 \ m~?yq8H
according to 根据,依据,依照 [z2UfHpt~
account balance 账户余额 )
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account for 对……进行会计处理,核算;解释 Y /_CPY
accounting 会计,会计学 YPI)^ }
accounting advisory serve 会计咨询服务 sd\p[MXX
accounting firm 会计师事务所 ft(o-f7,
accounting information 会计信息,会计资料 /9G72AD
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accounting period 会计期间 B ??07j
accounting policies 会计政策 8^ f: -5
accounting professional bodies 会计职业组织,会计职业团体 (^
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accounting records 会计记录 \OVtvJV]
accounting responsibility 会计责任 u3+B/ 5x
accounting service 会计服务 Pn">fWRCx
accounting standards 会计准则 ":Tm6Nj
Accounting Standards for Business Enterprises 企业会计准则 YP
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accounting system 会计系统 I61S0lz/
accounting treatment 会计处理 F=e9o*z
accuracy 准确性,精确性 )/::i
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additional audit procedures 追加审计程序
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addressee 收件人,收信人 YkWHI(p
Administration of State-owned Assets (the~) 国有资产管理局 ]q%r2 (y,k
administrative laws and regulations 行政法规 f<@!{y2Xe
adverse impact 不利影响,负面影响 $C\ETQ@
adverse opinion 反对意见 i)z|=
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advisory group 咨询组,顾问组 H\ejW@<;h
agency fee 代理费,代理费用 f+ceL'fr
aggregate 总计,合计为…… VjM3M<!g>M
alternation of document and record 变造文件和记录 `sCaGCp
alternative audit procedures 替代审计程序,备选审计程序 4$&l`yWU+
amend 修改,修订 :uo1QavO@,
amortisation 摊销 tf~B,?
analytical capacity 分析能力 M-"j8:en
analytical procedures 分析性程序 ~U&NY7.@
annual financial statements 年度会计报表,年度财务报表 &*<27-x
appendix 附录,附表 }R['Zoh4I
applicable 适用的 #4'wF4DR@
applicable laws and regulations 适用的法规 Wgls+<l8
application systems 应用系统 SO0\d0?u
apply consistently 一贯地执行,一贯地实施 g^]Iw~T6$
appropriate 适当的,合适的; tbRW
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征用,挪用 rY_~(?XS
appropriate authorization 适当的授权 fkzSX8a9}
appropriateness of audit evidence 审计证据的适当性 Y7}>yC/GY
approval 批准,核准 !,[#,oy;
assertion (会计报表上的)认定;确认 'V:Q :
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9b+jT{Tg
asset 资产,财产 =#G
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asset restructuring 资产重组 e,p"=/!aY
assignment of duties 职责的划分 u<BU4c/p
assistant 助理,助理人员 BY6#dlDi
associated company 联属公司,联营公司 lnZ{Ryo(
association 联合,结合;协会,社团 %bw+>:Tr
assumption 假设,假定 H9WYt#
at a given date 在某一特定时日 YP,,vcut
attestation 鉴证,公证 k|OM?\
attestation service 鉴证服务 EV6R[2kl
audit adjustment 审计调整 C@a I*+@-"
audit areas 审计领域 > TYDkEs0
audit conclusion 审计结论 0MRWx%CR
audit effectiveness 审计效果 1uw1(iL+
audit efficiency 审计效率 `,AOxJ:$
audit engagement letter 审计业务约定书 |uy@v6
audit evidence 审计证据 oG)T>L[&
audit fee 审计费 q
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audit files 审计档案 xoVd[c!
audit findings 审计中发现的事项 1gK|n
audit implementation stage 审计实施阶段 ;bwBd:Y
audit mark 审计标识 jm%P-C
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audit materiality 审计重要性 +pYgh8w@
audit method 审计方法 g;
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audit objective 审计目标,审计目的 QPm[4Fd{G
audit of financial statements 会计报表审计,财务报表审计 I'xc$f_+
audit opinion 审计意见 Rxdj}xy
audit period 被审计期间,被审计年度 /T6bc^nOW
audit plan 审计计划 H!Gw
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audit planning 编制审计计划,制定审计计划,审计计划 qt9jZtx
audit planning stage 审计计划阶段 < }K9 50
audit procedure 审计程序 =cRmaD
audit programme 审计程序表,具体审计计划 k2Cq9kQ q
audit report 审计报告 ;?q(8^A
audit report with a disclaimer of opinion 拒绝表示意见审计报告 gq?O}gVD
audit report with a qualified opinion 有保留意见的审计报告 rn
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audit report with an adverse opinion 否定意见的审计报告 J4eU6W+ {
audit report with dual dates 双重日期审计报告 igL5nE=n
audit reporting stage 审计报告阶段 (+gTIcc
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audit responsibility 审计责任
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audit results 审计结果 -aBhN~
audit risk 审计风险 z#G\D5yX[*
audit sampling 审计抽样 }h`z2%5o
audit sampling techniques 审计抽样方法,审计抽样技术 E
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audit strategies 审计策略 G9XkimQ'
audit summary 审计总结,审计小结 8(j]=n6r
audit team 审计小组 cEf"m?w
audit test 审计测试 0Y!"3bw|
audit trail 审计轨迹 R:n|1]*f3X
audit work 审计工作 9+ Mj$
audit working paper 审计工作底稿 e!0xh
audited financial statement 审计会计报表,已审计财务报表 ^+-
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Auditing Guidelines (the~) 审计规范指南 > 3&
auditing standards 审计准则 R@grY:h
audit-oriented working paper (审计)业务类工作底稿 y#
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authorisation 授权 N5)H(<}
authorisation of transaction 交易的授权 gK~Z Ch
availability 可获得性 kYCm5g3u
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balance 余额;差额;平衡 1<~n2}
balance sheet 资产负债表 ^XeJZkLEB
bank 银行 ]*]*O|w
bank account 银行账户,银行户头 N5l`Rq^K
bank statement 银行对账单 ts&\JbL
barter transaction 易货交易,以物换物交易 i|<wnJu
basis of audit 审计依据 _*=4xmB.=
basis of preparation (会计报表的)编制基础 (]sm9PO
book of account 账目,账簿 8\E=p+C
borrowing 借款,贷款,借债 q2|x$5
branch 分支,分支机构,分店 8Y%
brought forward (账户余额等的)承上年,承上期,承上页 IZdWEbN1
budget 预算 /Q W^v;^
building 建筑物;大楼 !0^4D=dO
business conditions 业务情况,经营情况 t,TlW^-
business licence (企业等的)营业执照 hQ>$"0K
business relation 业务关系 2.JrLBhN
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