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 0(y*EJA$
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审计词汇英汉对照 }U_^zQfaj
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ability to continue as a going concern 持续经营能力 fS4foMI63)
acceptability 可接受性,可接受程度 K]m#~J3d>
acceptable level of detection risk 检查风险的可接受水平 5<(*
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acceptance of engagement 接受委托 ]"T157F
accepting the engagement for the first time 首次接受委托 UJ}}H}{
access to asset 对资产的接触 *1dZs~_
according to 根据,依据,依照 v"1&xe^4
account balance 账户余额 u;t<rEC2
account for 对……进行会计处理,核算;解释 0cHcBxdF
accounting 会计,会计学 0BC@wV
accounting advisory serve 会计咨询服务 UmVn: a
accounting firm 会计师事务所 y ~
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accounting information 会计信息,会计资料 @H?OHpJ"`
accounting period 会计期间 RkG?R3
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accounting policies 会计政策 w]gLd
accounting professional bodies 会计职业组织,会计职业团体 .@&FJYkLYi
accounting records 会计记录 QwhO/
accounting responsibility 会计责任 0e8
accounting service 会计服务 @JlT*:Dz
accounting standards 会计准则 ELwXp|L
Accounting Standards for Business Enterprises 企业会计准则 oi0O4J%H
accounting system 会计系统 U=D;CjAh
accounting treatment 会计处理 {Ycgq%1>]
accuracy 准确性,精确性 la{?&75]
additional audit procedures 追加审计程序 9\!&c<i=
addressee 收件人,收信人 c:K/0zY
Administration of State-owned Assets (the~) 国有资产管理局 F4\:
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administrative laws and regulations 行政法规 ;b [>{Q;
adverse impact 不利影响,负面影响 rwDLBpk
adverse opinion 反对意见 bnfeZR1m_
advisory group 咨询组,顾问组 ZiR}S
agency fee 代理费,代理费用 h:pgN,W}
aggregate 总计,合计为…… z\tY A
alternation of document and record 变造文件和记录 O;VqrO
alternative audit procedures 替代审计程序,备选审计程序 &pI\VIx ?
amend 修改,修订 |5;,]lbt
amortisation 摊销 On);SN'
analytical capacity 分析能力 ^iEf"r
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 l atm_\
appendix 附录,附表 9'p| [?]v
applicable 适用的 ruagJS)+
applicable laws and regulations 适用的法规 %.
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application systems 应用系统 ~W>{Dd(J_
apply consistently 一贯地执行,一贯地实施 EO+Ix7w
appropriate 适当的,合适的; FiQ&g*=|
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appropriate authorization 适当的授权 fAStM:
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 \KJTR0EB:>
assertion (会计报表上的)认定;确认 ^'Lp<YJs6
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Cx
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asset 资产,财产 %pg)*>P h
asset restructuring 资产重组 0 D4 4
assignment of duties 职责的划分 %+/v")8+?
assistant 助理,助理人员 * g+v*q X
associated company 联属公司,联营公司 `ci
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association 联合,结合;协会,社团 dh]Hf,OLF
assumption 假设,假定
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at a given date 在某一特定时日 ~C
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attestation 鉴证,公证 A["6dbvv
attestation service 鉴证服务 ';.TQ_I7Y
audit adjustment 审计调整 (Ajhf}zJ
audit areas 审计领域 2 br>{^T
audit conclusion 审计结论 2
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audit effectiveness 审计效果 b7xOm"X,N
audit efficiency 审计效率 b?=r%D->w
audit engagement letter 审计业务约定书 q:>`|~MX
audit evidence 审计证据 miBCq l@x
audit fee 审计费 `&a8Wv
audit files 审计档案 "nJMS6HJ[
audit findings 审计中发现的事项 hTAc}'^$
audit implementation stage 审计实施阶段 e+Mm!\;`
audit mark 审计标识
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audit materiality 审计重要性 mq<:^
audit method 审计方法 &VjPdu57
audit objective 审计目标,审计目的 6;Izw$X
audit of financial statements 会计报表审计,财务报表审计 3mE8tTA$R
audit opinion 审计意见 tvJl-&'N
audit period 被审计期间,被审计年度 78T;b7!-C
audit plan 审计计划 !b K;/)
audit planning 编制审计计划,制定审计计划,审计计划 :'t"kS
audit planning stage 审计计划阶段 QncjSaEE
audit procedure 审计程序 ]Gm&Kn>
audit programme 审计程序表,具体审计计划 iw(`7(*
audit report 审计报告 Qmd2C&Xw
audit report with a disclaimer of opinion 拒绝表示意见审计报告 31g1zdT!
audit report with a qualified opinion 有保留意见的审计报告 ?~^p:T
audit report with an adverse opinion 否定意见的审计报告 %,N-M]Jf
audit report with dual dates 双重日期审计报告 pOy(XUV9O
audit reporting stage 审计报告阶段 2DZ&g\|
audit responsibility 审计责任 ?fU{?nI}>p
audit results 审计结果 ieEtC,U
audit risk 审计风险 (s1iYK
audit sampling 审计抽样 2#`d:@r
audit sampling techniques 审计抽样方法,审计抽样技术 K=sk1<>)m
audit strategies 审计策略 `ER#S_}
audit summary 审计总结,审计小结 i+-=I+L3
audit team 审计小组 MmfshnT
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audit test 审计测试 5*"WS $
audit trail 审计轨迹 5=poe@1g
audit work 审计工作 l 9rN!Q|
audit working paper 审计工作底稿 !vr
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audited financial statement 审计会计报表,已审计财务报表 \>/AF<2"
Auditing Guidelines (the~) 审计规范指南 zS\m8[+]
auditing standards 审计准则 GO#eI]>/r
audit-oriented working paper (审计)业务类工作底稿 48GaZ@v
authorisation 授权 cJ,`71xop,
authorisation of transaction 交易的授权 up3mum
availability 可获得性 Y^?PHz'Go
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balance 余额;差额;平衡 S@L%X<Vm
balance sheet 资产负债表 Df$Yn
bank 银行 dI,H
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bank account 银行账户,银行户头 ^^Q>AfTR.
bank statement 银行对账单 %eu_Pr 6X
barter transaction 易货交易,以物换物交易 Z!?T&:
basis of audit 审计依据 2Q/V D,yU
basis of preparation (会计报表的)编制基础 H#`&!p
book of account 账目,账簿 MIv,$
borrowing 借款,贷款,借债 %
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branch 分支,分支机构,分店 xiQd[[(sM
brought forward (账户余额等的)承上年,承上期,承上页 NjA\*M9
budget 预算 xO
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building 建筑物;大楼 1UH_"Q03
business conditions 业务情况,经营情况 n22OPvp
business licence (企业等的)营业执照 f2$<4Hhmm
business relation 业务关系 28,HZaXhc
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