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 x3cno#
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审计词汇英汉对照 !brXQj8D7
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 d4'*K1m
acceptable level of detection risk 检查风险的可接受水平 34k}7k~n
acceptance of engagement 接受委托 u~kfz*hz
accepting the engagement for the first time 首次接受委托 8WT^ES~C
access to asset 对资产的接触 X}XTEk3[
according to 根据,依据,依照 >kK!/
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account balance 账户余额 4dv5
account for 对……进行会计处理,核算;解释 =b\k$WQ_(
accounting 会计,会计学 uL`6}0
accounting advisory serve 会计咨询服务 <zmtVE*>g
accounting firm 会计师事务所 i7@qfe$fR
accounting information 会计信息,会计资料 `U-i{i
accounting period 会计期间 8=XfwwWHy<
accounting policies 会计政策 8^/V2;~^,>
accounting professional bodies 会计职业组织,会计职业团体 .m',*s<CMQ
accounting records 会计记录 i:8g3|JfMe
accounting responsibility 会计责任 :Bk!Y
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accounting service 会计服务 mM*jdm(!
accounting standards 会计准则 Ml)0z&jQX
Accounting Standards for Business Enterprises 企业会计准则 l5?fF6#j
accounting system 会计系统 ,{4G@:Fm
accounting treatment 会计处理 JPeZZ13sS
accuracy 准确性,精确性 d=?Kk4Ag
additional audit procedures 追加审计程序 :wlX`YW+e
addressee 收件人,收信人 dy>iIc>
Administration of State-owned Assets (the~) 国有资产管理局 j2oHwt6"
administrative laws and regulations 行政法规 z&a%_
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adverse impact 不利影响,负面影响 >FrF"u:kM
adverse opinion 反对意见 ,
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advisory group 咨询组,顾问组 h>s|MZQ:*
agency fee 代理费,代理费用 m(~5X0
aggregate 总计,合计为…… d[h2Y/AR
alternation of document and record 变造文件和记录 l`#XB:#U
alternative audit procedures 替代审计程序,备选审计程序 x2@Q5|a
amend 修改,修订 xR9<I:^&
amortisation 摊销 /qf2LO'+
analytical capacity 分析能力 .#py5&`%
analytical procedures 分析性程序 sIx8,3`&y
annual financial statements 年度会计报表,年度财务报表 e|ChCvk
appendix 附录,附表 G@4ro<
applicable 适用的 o6{[7jI
applicable laws and regulations 适用的法规 P=Au~2X
application systems 应用系统 aSu6SU
apply consistently 一贯地执行,一贯地实施 *-KgU'u?
appropriate 适当的,合适的; tS$^k)ZXip
征用,挪用 yJ(BPSt
appropriate authorization 适当的授权 *3,GQ%~/z
appropriateness of audit evidence 审计证据的适当性 v37TDY3;
approval 批准,核准 iy{n"#uX
assertion (会计报表上的)认定;确认 [&6VI?
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a
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asset 资产,财产 YMlnC7?_/
asset restructuring 资产重组 P[;<,U;'HO
assignment of duties 职责的划分 'QR
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assistant 助理,助理人员 [K(|V
associated company 联属公司,联营公司 u}zCcWP|L
association 联合,结合;协会,社团 +/">]QJ
assumption 假设,假定 ]_8
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at a given date 在某一特定时日 :>@6\
attestation 鉴证,公证 g;N)K3\2
attestation service 鉴证服务 7=$@bHEF#*
audit adjustment 审计调整 v' x)AbbC
audit areas 审计领域 <W,M?r+
audit conclusion 审计结论 fjc8@S5x9j
audit effectiveness 审计效果 `WjRb
audit efficiency 审计效率 &$\B&Hp@
audit engagement letter 审计业务约定书 ,\HZIl[8
audit evidence 审计证据 p2v+sWO
audit fee 审计费 ]n8
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audit files 审计档案 rQ_!/J[9
audit findings 审计中发现的事项 6P0\t\D0
audit implementation stage 审计实施阶段 h.A@o#x
audit mark 审计标识 jRk"
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audit materiality 审计重要性
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audit method 审计方法 (?9 @nS
audit objective 审计目标,审计目的 d&!;uzOx
audit of financial statements 会计报表审计,财务报表审计 f)~j'e
audit opinion 审计意见 a>3#z2#
audit period 被审计期间,被审计年度 0|1)cO}Dy
audit plan 审计计划 Q]Kc<[E
audit planning 编制审计计划,制定审计计划,审计计划 v/W\k.?q
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audit planning stage 审计计划阶段 75u5zD
audit procedure 审计程序 In[!g
audit programme 审计程序表,具体审计计划 \Vc-W|e
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 xWZ87
audit report with a qualified opinion 有保留意见的审计报告 {P
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audit report with an adverse opinion 否定意见的审计报告 MF7q*f
audit report with dual dates 双重日期审计报告 oxs0)B
audit reporting stage 审计报告阶段 'U9l
audit responsibility 审计责任 7P&O{tl(
audit results 审计结果 X?2ub/Nr#Y
audit risk 审计风险 |OgtAI9
audit sampling 审计抽样 KdBE[A-1^M
audit sampling techniques 审计抽样方法,审计抽样技术 cO&(&*J r
audit strategies 审计策略 scXY~l]I*
audit summary 审计总结,审计小结 2J>v4EWC
audit team 审计小组 Cb`2" mpWS
audit test 审计测试 +,"O#`sy<
audit trail 审计轨迹 fFr[
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audit work 审计工作 vz\^Aa
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audit working paper 审计工作底稿 BZ '63
audited financial statement 审计会计报表,已审计财务报表 xI'sprNa_1
Auditing Guidelines (the~) 审计规范指南 T-;|E^
auditing standards 审计准则 ~d9R:t1
audit-oriented working paper (审计)业务类工作底稿 #i t)
authorisation 授权 .B9i`)0
authorisation of transaction 交易的授权 L0sb[:'luz
availability 可获得性 &jbZL5
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balance 余额;差额;平衡 >Y3ZK{b
balance sheet 资产负债表 JemB[
bank 银行 I1J/de,u
bank account 银行账户,银行户头 M5C%(sQ$
bank statement 银行对账单 4!l%@R>O2
barter transaction 易货交易,以物换物交易 Hzn6H4Rc
basis of audit 审计依据 Cyn_UE
basis of preparation (会计报表的)编制基础 ['`Vg=O.{
book of account 账目,账簿 ,MmX(O0
borrowing 借款,贷款,借债 [ST,/<?0
branch 分支,分支机构,分店 dTATJ)NH
brought forward (账户余额等的)承上年,承上期,承上页 .huk>
budget 预算 )0tq&
building 建筑物;大楼 n'i~1pM,?
business conditions 业务情况,经营情况 8|U-{"!O?
business licence (企业等的)营业执照 xDsB%~
business relation 业务关系 UA%tI2
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