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 =w HU*mK
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ability to continue as a going concern 持续经营能力 qJ QE|VM&
acceptability 可接受性,可接受程度 MCHRNhb9
acceptable level of detection risk 检查风险的可接受水平 1aKY
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acceptance of engagement 接受委托 iTgGf
accepting the engagement for the first time 首次接受委托 ZbTU1Y/'
access to asset 对资产的接触 @/}{Trmg/
according to 根据,依据,依照 Dt,b\6
account balance 账户余额 5Cxh>,k
account for 对……进行会计处理,核算;解释 BCV<( @c
accounting 会计,会计学 WjZJQK
accounting advisory serve 会计咨询服务 v)@EK6Nty
accounting firm 会计师事务所 4,L
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accounting information 会计信息,会计资料 ~S}>|
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accounting period 会计期间 9"_JiX~3
accounting policies 会计政策 .$b]rx7$~
accounting professional bodies 会计职业组织,会计职业团体 ia15r\4j)
accounting records 会计记录 NVx`'Il8
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accounting responsibility 会计责任 zmkqqiDp_
accounting service 会计服务 g|*2O}<
accounting standards 会计准则 REnd#
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Accounting Standards for Business Enterprises 企业会计准则 6U;pYWht
accounting system 会计系统 7|3Qcn7P)@
accounting treatment 会计处理 Q\G8R^9j p
accuracy 准确性,精确性 BQVpp,]
additional audit procedures 追加审计程序 b_Ns
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addressee 收件人,收信人 }J .f
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Administration of State-owned Assets (the~) 国有资产管理局 HM%n`1ZU
administrative laws and regulations 行政法规 $2E n^
adverse impact 不利影响,负面影响 ]#]m_+} Z
adverse opinion 反对意见 2UY0:ye
advisory group 咨询组,顾问组 =W)Fa6P3j(
agency fee 代理费,代理费用 C5QPt
aggregate 总计,合计为…… L%`~`3%n-
alternation of document and record 变造文件和记录 (gBP`*2
alternative audit procedures 替代审计程序,备选审计程序 nt\6o?W
amend 修改,修订 9
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amortisation 摊销 )#[?pYd
analytical capacity 分析能力 :@w
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analytical procedures 分析性程序 u`Djle
annual financial statements 年度会计报表,年度财务报表 Hno@
appendix 附录,附表 }xTTz,Oj$
applicable 适用的 DG8]FhD^b
applicable laws and regulations 适用的法规 /b,+YyWi%
application systems 应用系统 *v3/8enf
apply consistently 一贯地执行,一贯地实施 Mj |)KDL
appropriate 适当的,合适的; F7J-@T<
征用,挪用 |RwpIe8~
appropriate authorization 适当的授权 (8o~ XL
appropriateness of audit evidence 审计证据的适当性 CYrVP%xRA
approval 批准,核准 `L`*jA+_
assertion (会计报表上的)认定;确认 9 m&"x/k
assessed level of control risk 对控制风险的评估,控制风险的评估水平 %Rv&VF
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asset 资产,财产 dA>t
asset restructuring 资产重组 #6'oor X
assignment of duties 职责的划分 &'V_80vA
assistant 助理,助理人员 ju8tNL,J
associated company 联属公司,联营公司 I=l() ET=
association 联合,结合;协会,社团 ,(Fo%.j
assumption 假设,假定 SQ5SvYH
at a given date 在某一特定时日 gT-'#K2qT
attestation 鉴证,公证 @uz&]~+`
attestation service 鉴证服务 o%h"gbvMY!
audit adjustment 审计调整 ])}{GW
audit areas 审计领域 h8>7si
audit conclusion 审计结论 ntkTrei
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audit effectiveness 审计效果 [CBA Lj5
audit efficiency 审计效率 Z_F:H@-&
audit engagement letter 审计业务约定书 iZ#dS}VlJ
audit evidence 审计证据 L
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audit fee 审计费 `,H\j?
audit files 审计档案 r<V]MwO=
audit findings 审计中发现的事项 '{XDhK
audit implementation stage 审计实施阶段 gbwKT`N*
audit mark 审计标识 w/KHS#~
audit materiality 审计重要性
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audit method 审计方法 UTKS<.q
audit objective 审计目标,审计目的 @i&LKr8
audit of financial statements 会计报表审计,财务报表审计 8#'<SB
audit opinion 审计意见 ~\4l*$3(^
audit period 被审计期间,被审计年度 LtbL[z>]
audit plan 审计计划 2<>n8 K
audit planning 编制审计计划,制定审计计划,审计计划 7^'TU=ss_
audit planning stage 审计计划阶段 '|&}rLr:+
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 f 7{E(,
audit report 审计报告 Htl6Mr*{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2\l7=9 ]\3
audit report with a qualified opinion 有保留意见的审计报告 |\
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audit report with an adverse opinion 否定意见的审计报告 nH}api^0A
audit report with dual dates 双重日期审计报告 (f5!36mz
audit reporting stage 审计报告阶段 GjE/!
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audit responsibility 审计责任 |vz<FR6
audit results 审计结果 LSlaz
audit risk 审计风险 '?t]iRCeI7
audit sampling 审计抽样 !I]fNTv<
audit sampling techniques 审计抽样方法,审计抽样技术 }M?GqA=
audit strategies 审计策略 QD]Vfj4+
audit summary 审计总结,审计小结 o,9E~Q '`{
audit team 审计小组 u$[
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audit test 审计测试 ^i_mGeu
audit trail 审计轨迹 j]rE0Og
audit work 审计工作 SPOg'
audit working paper 审计工作底稿 ur={+0
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audited financial statement 审计会计报表,已审计财务报表 X<\^*{
Auditing Guidelines (the~) 审计规范指南 #Bj{
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auditing standards 审计准则 U`K5 DZ~
audit-oriented working paper (审计)业务类工作底稿 (ZQ{%-i?qR
authorisation 授权 ]0by6hQ
authorisation of transaction 交易的授权 iI+kZI-
availability 可获得性 a1M-F3
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balance 余额;差额;平衡 OJ8W'"`L&
balance sheet 资产负债表 <%hSBDG!x
bank 银行 QW6F24
bank account 银行账户,银行户头 #!rng]p
bank statement 银行对账单 T
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barter transaction 易货交易,以物换物交易 (S0MqX*
basis of audit 审计依据 .x$+R%5U
basis of preparation (会计报表的)编制基础 wfM$JYfI
book of account 账目,账簿 `B) ~
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 X3(:)zUL
brought forward (账户余额等的)承上年,承上期,承上页 8wwqV{O7
budget 预算 gC;y>YGP
building 建筑物;大楼 '[I_Iu#,
business conditions 业务情况,经营情况 P[ n`X
business licence (企业等的)营业执照 AR`X2m '
business relation 业务关系 wblEx/FqE^
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