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 y? "@v.
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审计词汇英汉对照 4\p-TPM
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ability to continue as a going concern 持续经营能力 U<47WfcW
acceptability 可接受性,可接受程度 F}U5d^!2
acceptable level of detection risk 检查风险的可接受水平 A62<]R)n
acceptance of engagement 接受委托 i[150g?K
accepting the engagement for the first time 首次接受委托 -#?<05/C>
access to asset 对资产的接触 :[sOKV i
according to 根据,依据,依照 iq6a|XGi
account balance 账户余额 ~O:
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account for 对……进行会计处理,核算;解释 Fk1.iRVzi
accounting 会计,会计学 Q>8pP \ho
accounting advisory serve 会计咨询服务 aqMc6N`z
accounting firm 会计师事务所 f-g1[!"F
accounting information 会计信息,会计资料 gWrAUPS[
accounting period 会计期间 s
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accounting policies 会计政策 -[R!O'N9
accounting professional bodies 会计职业组织,会计职业团体 `
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accounting records 会计记录 >fzwFNdo
accounting responsibility 会计责任 ~O;y?]U
accounting service 会计服务 H9`
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accounting standards 会计准则 rg5]&<Vq8
Accounting Standards for Business Enterprises 企业会计准则 )NT5yF,m
accounting system 会计系统 8$vK5Dnn8
accounting treatment 会计处理 o>c^aRZ{
accuracy 准确性,精确性 phP>3f.T
additional audit procedures 追加审计程序 9vI]LfP
addressee 收件人,收信人 -
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Administration of State-owned Assets (the~) 国有资产管理局 dvjTyX
administrative laws and regulations 行政法规 '#Dg8/r!
adverse impact 不利影响,负面影响 GK{{ 7B
adverse opinion 反对意见 E'c%d[:H,
advisory group 咨询组,顾问组 lj2=._@R
agency fee 代理费,代理费用 }+RB
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aggregate 总计,合计为…… )%Ru#}1X6
alternation of document and record 变造文件和记录 kWL.ewTiex
alternative audit procedures 替代审计程序,备选审计程序 1;&;5
amend 修改,修订 ZA\/{Fw
amortisation 摊销 @Bs0Avj.
analytical capacity 分析能力 u3ZCT" !
analytical procedures 分析性程序 &uM^0eM
annual financial statements 年度会计报表,年度财务报表 0a2@b"
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appendix 附录,附表 6EJVD!#[K
applicable 适用的 /#S>sOg2xq
applicable laws and regulations 适用的法规 8o-bd_
application systems 应用系统 rt4Z
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apply consistently 一贯地执行,一贯地实施 vR>o}%`
appropriate 适当的,合适的; v6uxxsI>Hm
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appropriate authorization 适当的授权 ,EEPh>cXc
appropriateness of audit evidence 审计证据的适当性 XU-m"_t
approval 批准,核准 "T6#
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 |(% u}V?
asset 资产,财产 Ec]|p6a3
asset restructuring 资产重组 cA;js;x@
assignment of duties 职责的划分 UQT'6* !
assistant 助理,助理人员 V"RpH,
associated company 联属公司,联营公司 !/I0i8T
association 联合,结合;协会,社团 ]hTb@.
assumption 假设,假定 +F@_Es<6
at a given date 在某一特定时日 w'ybbv{c
attestation 鉴证,公证
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attestation service 鉴证服务 NZXjE$<Vr
audit adjustment 审计调整 Mkv|TyC
audit areas 审计领域 GAEO$e:
audit conclusion 审计结论 HGDVOJq
audit effectiveness 审计效果 .36^[Jsz":
audit efficiency 审计效率 Mm=Mz
audit engagement letter 审计业务约定书 tRfm+hqRZ
audit evidence 审计证据 / 8gL
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audit fee 审计费 @q8an
audit files 审计档案 $=aI"(3&
audit findings 审计中发现的事项 {0yu
audit implementation stage 审计实施阶段 -50AX1h31:
audit mark 审计标识 /-Qv?"
audit materiality 审计重要性
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audit method 审计方法 H
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audit objective 审计目标,审计目的 'Bq ZOZw
audit of financial statements 会计报表审计,财务报表审计 5EeDHsvV9
audit opinion 审计意见 O`W%Tr
audit period 被审计期间,被审计年度 v}uJtBG(
audit plan 审计计划 cT'w=
audit planning 编制审计计划,制定审计计划,审计计划 cFZCf8:zB
audit planning stage 审计计划阶段 i~yX tya
audit procedure 审计程序 ,M6ZZ* ,e
audit programme 审计程序表,具体审计计划 >Da~Q WW|
audit report 审计报告 >Pal H24]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 TKI$hc3|L
audit report with a qualified opinion 有保留意见的审计报告 RtV.d\
audit report with an adverse opinion 否定意见的审计报告 \54}T4R
audit report with dual dates 双重日期审计报告 $Ua56Y
audit reporting stage 审计报告阶段 @Hjea1@t
audit responsibility 审计责任 zlf}.
audit results 审计结果 S GcBmjP
audit risk 审计风险 y]
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audit sampling 审计抽样 (Mt5 P
audit sampling techniques 审计抽样方法,审计抽样技术 d@kc[WLD^
audit strategies 审计策略 l";'6;g
audit summary 审计总结,审计小结 LAs7>hM
audit team 审计小组 Dpqt;8"2L
audit test 审计测试 UpUp8%fCU
audit trail 审计轨迹 =dH$2W)G
audit work 审计工作 @h9MxCE!
audit working paper 审计工作底稿 {aDFK;qG.
audited financial statement 审计会计报表,已审计财务报表 lrEj/"M
Auditing Guidelines (the~) 审计规范指南 -
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auditing standards 审计准则 m *X7T
audit-oriented working paper (审计)业务类工作底稿 'jaoO9KY
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authorisation 授权 grcbH
authorisation of transaction 交易的授权 }GZbo kWg.
availability 可获得性 y{
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balance 余额;差额;平衡 <+]f`c*Z
balance sheet 资产负债表
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bank 银行 EESN\_{~.
bank account 银行账户,银行户头 " 'tRfB
bank statement 银行对账单 mh`|=M]8E
barter transaction 易货交易,以物换物交易 <$Yi]ty
basis of audit 审计依据 wD9a#AgEd
basis of preparation (会计报表的)编制基础 \C|cp|A*&
book of account 账目,账簿 I3y9:4
borrowing 借款,贷款,借债 le
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branch 分支,分支机构,分店 6`e@$(dfA
brought forward (账户余额等的)承上年,承上期,承上页 %FA@)?~
budget 预算 6Z! y
building 建筑物;大楼 Dz&+PES_k
business conditions 业务情况,经营情况 l[Z)@bC1
business licence (企业等的)营业执照 ]|Z b\{
business relation 业务关系 "^rNr_
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