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 eUQrn>`
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审计词汇英汉对照 "! m6U#^
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ability to continue as a going concern 持续经营能力 <D%.'=%pZ
acceptability 可接受性,可接受程度 4ba[*R2
acceptable level of detection risk 检查风险的可接受水平 &M&*3
acceptance of engagement 接受委托 cY0NQKUk~
accepting the engagement for the first time 首次接受委托 \0).
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access to asset 对资产的接触 /R!:l l2
according to 根据,依据,依照 lvY[E9I0
account balance 账户余额 yX0nyhq
account for 对……进行会计处理,核算;解释 @j=:V!g2O
accounting 会计,会计学 kZ>_m&g
accounting advisory serve 会计咨询服务 B/0Xqyu
accounting firm 会计师事务所 jEVDz
accounting information 会计信息,会计资料 ]{s0/(EA
accounting period 会计期间 kNR -eG
accounting policies 会计政策 i}[cq_wJ
accounting professional bodies 会计职业组织,会计职业团体 l|9'M'a
accounting records 会计记录 u%!/-&?wF
accounting responsibility 会计责任 L7;8:^ v
accounting service 会计服务 S6Y2(qdP
accounting standards 会计准则 lE'3U qK
Accounting Standards for Business Enterprises 企业会计准则 < KGq
accounting system 会计系统 +saXN6
accounting treatment 会计处理 kOdXbw9v
accuracy 准确性,精确性 >J*x` a3Q
additional audit procedures 追加审计程序 d<K2
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addressee 收件人,收信人 {7'Wi$^F
Administration of State-owned Assets (the~) 国有资产管理局 xsu9DzPf&{
administrative laws and regulations 行政法规 Ql"kJ_F!br
adverse impact 不利影响,负面影响 !mHMFwvS
adverse opinion 反对意见 ^F,sV*
advisory group 咨询组,顾问组 _t&`T
agency fee 代理费,代理费用 g&z8t;@
aggregate 总计,合计为…… V^Y'!w\LGI
alternation of document and record 变造文件和记录 %|j`z?i|
alternative audit procedures 替代审计程序,备选审计程序 e`n+U-)z
amend 修改,修订 GXC,p(vbE
amortisation 摊销 ,_iq$I;
analytical capacity 分析能力 `>)[UG!:
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analytical procedures 分析性程序 ttOk6-
annual financial statements 年度会计报表,年度财务报表 %5RR<[_/;
appendix 附录,附表 VKV
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applicable 适用的 ^G|*=~_
applicable laws and regulations 适用的法规 )Zf1%h~0r
application systems 应用系统 Yw] 7@
apply consistently 一贯地执行,一贯地实施 >3ax
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appropriate 适当的,合适的; qG@YNc
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appropriate authorization 适当的授权 vAp<Muj(a
appropriateness of audit evidence 审计证据的适当性 FFa =/XB"
approval 批准,核准 Q2/65$nW
assertion (会计报表上的)认定;确认 XeX\u3<D
assessed level of control risk 对控制风险的评估,控制风险的评估水平 pHT]2e#
asset 资产,财产 hw$!LTB2
asset restructuring 资产重组 %UAF~2]g
assignment of duties 职责的划分 2ah%,o
assistant 助理,助理人员 nv0\On7wd
associated company 联属公司,联营公司 )fHr]#v
association 联合,结合;协会,社团 m9
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assumption 假设,假定 Jsl2RdI
at a given date 在某一特定时日 fIl;qGz85
attestation 鉴证,公证 h PL]B_<
attestation service 鉴证服务
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audit adjustment 审计调整 @-}*cQ4u?
audit areas 审计领域 |BbzRis
audit conclusion 审计结论 Aa=:AkrH
audit effectiveness 审计效果 rtS' 90`
audit efficiency 审计效率 nl
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audit engagement letter 审计业务约定书 OvAhp&k
audit evidence 审计证据 ,DZvBS
audit fee 审计费 T'9ZR,{F
audit files 审计档案 ia
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audit findings 审计中发现的事项 D"rbQXR7$
audit implementation stage 审计实施阶段 2]1u0-M5L
audit mark 审计标识 !!A0K"h
audit materiality 审计重要性 |GtvgvO,
audit method 审计方法 _Ao$)Gu)
audit objective 审计目标,审计目的 l% T4:p4e
audit of financial statements 会计报表审计,财务报表审计 %Yj%0
audit opinion 审计意见 RN[I%^$"
audit period 被审计期间,被审计年度 xNzGp5H
audit plan 审计计划 3w</B-|nQ
audit planning 编制审计计划,制定审计计划,审计计划 gs5(~YiT6
audit planning stage 审计计划阶段 =A
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audit procedure 审计程序 $c9-Q+pZ
audit programme 审计程序表,具体审计计划 _]-4d_&3(
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 " !~o
audit report with a qualified opinion 有保留意见的审计报告 7~SwNt,
audit report with an adverse opinion 否定意见的审计报告 z$e6T&u5B
audit report with dual dates 双重日期审计报告 U}LW8886
audit reporting stage 审计报告阶段 fC[za,PXaE
audit responsibility 审计责任
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audit results 审计结果 DMM<,1
audit risk 审计风险 H_X^)\oJ
audit sampling 审计抽样 Ut;`6t
audit sampling techniques 审计抽样方法,审计抽样技术 Zz0e4C
audit strategies 审计策略 xSm;~')g
audit summary 审计总结,审计小结 $iu[-my_
audit team 审计小组 Ttt'X<9
audit test 审计测试 5J10S
audit trail 审计轨迹 SVZocTt
audit work 审计工作 unLhI0XW
audit working paper 审计工作底稿 L5-|-PP|;
audited financial statement 审计会计报表,已审计财务报表 L=l&,ENy
Auditing Guidelines (the~) 审计规范指南 Qc; kj
auditing standards 审计准则 j,.\QwpU
audit-oriented working paper (审计)业务类工作底稿 _y@].G
authorisation 授权 K]hp-QK<
authorisation of transaction 交易的授权 "2l`XH
availability 可获得性 <Dd>- K
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balance 余额;差额;平衡 `gX@b^
balance sheet 资产负债表 98>GHl'lM
bank 银行 jN\u}!\O
bank account 银行账户,银行户头 <s9?9^!!V^
bank statement 银行对账单 QO2cTk
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barter transaction 易货交易,以物换物交易 [={mCGU
basis of audit 审计依据 5~L]zE
basis of preparation (会计报表的)编制基础 l3>S{
book of account 账目,账簿 KJA
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borrowing 借款,贷款,借债 V
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branch 分支,分支机构,分店 BAf$tyh
brought forward (账户余额等的)承上年,承上期,承上页 or/gx 3
budget 预算 G0E5Y;YIN$
building 建筑物;大楼 F$C6( C?
business conditions 业务情况,经营情况 T5(S2^)o
business licence (企业等的)营业执照 Y;"k5+ q
business relation 业务关系 CD$#}Id
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