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 =[
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审计词汇英汉对照 k1<Py$9"
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ability to continue as a going concern 持续经营能力 DuWP)#kg
acceptability 可接受性,可接受程度 {D@y-K5
acceptable level of detection risk 检查风险的可接受水平 7]Egu D4
acceptance of engagement 接受委托 {:Q2Itsy
accepting the engagement for the first time 首次接受委托 VXa]L4jJ9
access to asset 对资产的接触 v7-'H/d.
according to 根据,依据,依照 BC+HP9<]
account balance 账户余额 3O.-'U1K
account for 对……进行会计处理,核算;解释 (R,eWWF8~
accounting 会计,会计学 v#6.VUAw
accounting advisory serve 会计咨询服务 xfzR>NU
accounting firm 会计师事务所 -}(W=r\
accounting information 会计信息,会计资料 VYwaU^
accounting period 会计期间 bMZ0%(q
accounting policies 会计政策 5IepVS(>?v
accounting professional bodies 会计职业组织,会计职业团体 9T]]T Ev4
accounting records 会计记录 mH?hzxa+
accounting responsibility 会计责任 zR4huo
accounting service 会计服务 U{x'@/Ld
accounting standards 会计准则 *,. {Xf
Accounting Standards for Business Enterprises 企业会计准则 1Nz\3]
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accounting system 会计系统 @6E[K'5c1
accounting treatment 会计处理 zt8ZJlNK
accuracy 准确性,精确性 [H&m@*UO
additional audit procedures 追加审计程序 OV[-m;h|
addressee 收件人,收信人 M;E&@[5
Administration of State-owned Assets (the~) 国有资产管理局 g N[r*:B
administrative laws and regulations 行政法规 &.}zZ/
adverse impact 不利影响,负面影响 9we=aX5
adverse opinion 反对意见 &`9lIVB,K
advisory group 咨询组,顾问组 ldxUq,p
agency fee 代理费,代理费用 pxN'E;P-
aggregate 总计,合计为…… &qr7yyY
alternation of document and record 变造文件和记录 DFiexOb
alternative audit procedures 替代审计程序,备选审计程序 $qvNv[
amend 修改,修订 T:-Uy&pBEN
amortisation 摊销 _k}b
analytical capacity 分析能力 r'8e"pTi
analytical procedures 分析性程序 G$Dg*<
annual financial statements 年度会计报表,年度财务报表 ~UnfS};U
appendix 附录,附表 o
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applicable 适用的 A;g[G >J
applicable laws and regulations 适用的法规 K,R Ia0)
application systems 应用系统 *-n$n
apply consistently 一贯地执行,一贯地实施 =}L[/ RL
appropriate 适当的,合适的; P)H%dJ^l
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appropriate authorization 适当的授权 }X$>84s>[P
appropriateness of audit evidence 审计证据的适当性 hk=+t&Y<H
approval 批准,核准 V6!oe^a7'
assertion (会计报表上的)认定;确认 N&n{R8=^"
assessed level of control risk 对控制风险的评估,控制风险的评估水平 $OJ*Kul
asset 资产,财产 e#AB0-f
asset restructuring 资产重组 H1w;Wb1se
assignment of duties 职责的划分 7yc:=^ )
assistant 助理,助理人员 Yc
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associated company 联属公司,联营公司 WgIVhj
association 联合,结合;协会,社团 <
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assumption 假设,假定 O-7 \qz
at a given date 在某一特定时日 (/)JnBy0
attestation 鉴证,公证 h m"B kOA
attestation service 鉴证服务 ^a(q7ZfY
audit adjustment 审计调整 ?gkK*\x2
audit areas 审计领域 |X sW)/
audit conclusion 审计结论 O`2%@%?I
audit effectiveness 审计效果 %=|I;kI?
audit efficiency 审计效率 j/W#=\xz
audit engagement letter 审计业务约定书 Z?b.
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audit evidence 审计证据 d BJM?/
audit fee 审计费 "XH]B
audit files 审计档案 wM|-u/9+
audit findings 审计中发现的事项 CocvEoE*z
audit implementation stage 审计实施阶段 TKmC/c
audit mark 审计标识 gKPV*
audit materiality 审计重要性 G1D(-X4ALZ
audit method 审计方法 F'"-4YV>&
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 ^{bP#f
audit opinion 审计意见 <uAqb Wu
audit period 被审计期间,被审计年度 Sy8Og] a
audit plan 审计计划 l@^RbF['
audit planning 编制审计计划,制定审计计划,审计计划 U$-FQRM4K
audit planning stage 审计计划阶段 -j(/5.a
audit procedure 审计程序 5ogbse"
audit programme 审计程序表,具体审计计划 ch-GmAj
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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 ";GLX%C!{@
audit report with a qualified opinion 有保留意见的审计报告 h+vKai
audit report with an adverse opinion 否定意见的审计报告 Pukq{/27
audit report with dual dates 双重日期审计报告 DF-o
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audit reporting stage 审计报告阶段 D6 M:pIN*
audit responsibility 审计责任 6I>W(_T
audit results 审计结果 iA:CPBv_mu
audit risk 审计风险 \Q#F&q0
audit sampling 审计抽样 ;A|6&~E0G
audit sampling techniques 审计抽样方法,审计抽样技术 Z{e5 OJ
audit strategies 审计策略 "=Ziy4V
audit summary 审计总结,审计小结 d+/d)cu
audit team 审计小组 |#S!qnXB
audit test 审计测试 C[
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audit trail 审计轨迹 ?.4u'Dkn=
audit work 审计工作 9zX\ioT
audit working paper 审计工作底稿 9m#`56G`
audited financial statement 审计会计报表,已审计财务报表 K%Rx5 S
Auditing Guidelines (the~) 审计规范指南 94n,13
auditing standards 审计准则 'vh:(-
audit-oriented working paper (审计)业务类工作底稿 OnD+/I
authorisation 授权 lte~26=e
authorisation of transaction 交易的授权 $H5Xa[
availability 可获得性 /at#[Pw~01
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balance 余额;差额;平衡 ysSEgC3
balance sheet 资产负债表 $#0%gs/x
bank 银行 wD*_S}]
bank account 银行账户,银行户头 `B^?Za,xN
bank statement 银行对账单 :FK(*BUh
barter transaction 易货交易,以物换物交易 9<xe%V=ki
basis of audit 审计依据 1tD4I
basis of preparation (会计报表的)编制基础 "--rz;+K
book of account 账目,账簿
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borrowing 借款,贷款,借债 AN^;~m ^
branch 分支,分支机构,分店 9g>ay-W[(
brought forward (账户余额等的)承上年,承上期,承上页 Rk"_4zJk
budget 预算 M34*$>bk
building 建筑物;大楼 _7 n+j
business conditions 业务情况,经营情况 ]0\8g=KK
business licence (企业等的)营业执照 FzW(An&x2
business relation 业务关系 T8ZsuKio]
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