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 @ 'rk[S}A
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审计词汇英汉对照 I&qT3/SVI
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ability to continue as a going concern 持续经营能力 .P.TqT@)r
acceptability 可接受性,可接受程度 4;WeB
acceptable level of detection risk 检查风险的可接受水平 'WkDpa
acceptance of engagement 接受委托 EAp6IhW{
accepting the engagement for the first time 首次接受委托 FqAW><
access to asset 对资产的接触 Q^4j
according to 根据,依据,依照 Ks:~Z9r}
account balance 账户余额 4A.Z
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account for 对……进行会计处理,核算;解释 Fyoy)y*
accounting 会计,会计学 6T0E'kv
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accounting advisory serve 会计咨询服务 1$ez}k,
accounting firm 会计师事务所 [TvH7ott'1
accounting information 会计信息,会计资料 {; ]:}nA
accounting period 会计期间 IZYq
accounting policies 会计政策 7F.t>$'
accounting professional bodies 会计职业组织,会计职业团体 aN{C86wx
accounting records 会计记录 LGZ5py=xb
accounting responsibility 会计责任 5f
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accounting service 会计服务 o1='Fr
accounting standards 会计准则 +ia F$
Accounting Standards for Business Enterprises 企业会计准则 ZvEcExA-
accounting system 会计系统 m{Jo'*%8f
accounting treatment 会计处理 c)gG
accuracy 准确性,精确性 J
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additional audit procedures 追加审计程序 f~-81ctu
addressee 收件人,收信人 _;",7bT80
Administration of State-owned Assets (the~) 国有资产管理局 Rq~\Yf+Pm
administrative laws and regulations 行政法规 I
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adverse impact 不利影响,负面影响 |2(z<b&y=
adverse opinion 反对意见 2j8^Z
advisory group 咨询组,顾问组 )nU%}Z
agency fee 代理费,代理费用 !/, 6+2Ru
aggregate 总计,合计为…… @gc lks/M
alternation of document and record 变造文件和记录 _S5\5[^
alternative audit procedures 替代审计程序,备选审计程序 [,)yc/{*
amend 修改,修订 |xyr6gY
amortisation 摊销 pe=Ou0
analytical capacity 分析能力 DG}YQr.L
analytical procedures 分析性程序 :#v8K;C
annual financial statements 年度会计报表,年度财务报表 cGiS[-g
appendix 附录,附表 6z@OGExmd#
applicable 适用的 ",	
applicable laws and regulations 适用的法规 h"/FqO
application systems 应用系统 pvM;2
apply consistently 一贯地执行,一贯地实施 j J6Y z
appropriate 适当的,合适的; 2P`QS@v0a=
征用,挪用 dP[l$/
appropriate authorization 适当的授权 JViglO1\
appropriateness of audit evidence 审计证据的适当性 x;"!
approval 批准,核准 peqoLeJI
assertion (会计报表上的)认定;确认 aZ^P*|_K3
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !U.Xb6
asset 资产,财产 D(xgadr
asset restructuring 资产重组 wOQ-sp0q0
assignment of duties 职责的划分 HVaWv ].
assistant 助理,助理人员 |$@/
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associated company 联属公司,联营公司 {Buoo~
association 联合,结合;协会,社团 ^! /7
assumption 假设,假定 ;K 38I}
at a given date 在某一特定时日 1><\3+8
attestation 鉴证,公证 *%_:[>
attestation service 鉴证服务 un0tzz
audit adjustment 审计调整 ;Vc@]6Ck
audit areas 审计领域 5g
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audit conclusion 审计结论 qR0V\OtgY~
audit effectiveness 审计效果 6#VG,'e3
audit efficiency 审计效率 .b>1u3
audit engagement letter 审计业务约定书 $,"{g
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audit evidence 审计证据 U*F|Z4{W
audit fee 审计费 E< nXkqD
audit files 审计档案 [ C d"@!yA
audit findings 审计中发现的事项 oZ95 )'L,
audit implementation stage 审计实施阶段 |eL&hwqzG
audit mark 审计标识 `C"Slz::
audit materiality 审计重要性 J7X-=E D
audit method 审计方法 j eF1{ %
audit objective 审计目标,审计目的 86O"w*9
audit of financial statements 会计报表审计,财务报表审计 )\_xB_K\
audit opinion 审计意见 G|FF
audit period 被审计期间,被审计年度 L;30
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audit plan 审计计划 o~!4&
audit planning 编制审计计划,制定审计计划,审计计划 b9%}<w
audit planning stage 审计计划阶段 6ae
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 Ti`<,TA54
audit report 审计报告 '
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;:1d<Q|
audit report with a qualified opinion 有保留意见的审计报告 d{+H|$L`
audit report with an adverse opinion 否定意见的审计报告 :0>wm@qCQ
audit report with dual dates 双重日期审计报告 )3v0ex@Jl
audit reporting stage 审计报告阶段 @
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audit responsibility 审计责任 B[7|]"L@
audit results 审计结果 _ b}\h,Ky
audit risk 审计风险 <b"ynoM.A
audit sampling 审计抽样 ut%t`Y(
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audit sampling techniques 审计抽样方法,审计抽样技术 \W;~[-"#
audit strategies 审计策略 h-h U=I8
audit summary 审计总结,审计小结 t$=FcKUV}f
audit team 审计小组 pHFlO!#]|
audit test 审计测试 o+{}O_r
audit trail 审计轨迹 +(3"XYh
audit work 审计工作 on(P
audit working paper 审计工作底稿 7
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audited financial statement 审计会计报表,已审计财务报表 k9UmTvX
Auditing Guidelines (the~) 审计规范指南 2#&9qGR
auditing standards 审计准则 $+Ke$fq.>
audit-oriented working paper (审计)业务类工作底稿 w=\Lw+X
authorisation 授权 m3XL;1y:a
authorisation of transaction 交易的授权 I$0`U;Xd
availability 可获得性 Ne*I$T 5
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balance 余额;差额;平衡 >1:s.[&
balance sheet 资产负债表 :xZ/c\
bank 银行 lqAU5K{wQ
bank account 银行账户,银行户头 pcNVtp'V
bank statement 银行对账单 8h9t8?
barter transaction 易货交易,以物换物交易 5)V]qV$
basis of audit 审计依据 6HpSZa
basis of preparation (会计报表的)编制基础 ||hy+f[A
book of account 账目,账簿 D
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borrowing 借款,贷款,借债 f2[z)j7
branch 分支,分支机构,分店 |GE3.g
brought forward (账户余额等的)承上年,承上期,承上页 w<j6ln+nM
budget 预算 VuFMjY
building 建筑物;大楼 td4*+)'FY
business conditions 业务情况,经营情况 #O]F5JB
business licence (企业等的)营业执照 1YR;dn
business relation 业务关系
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