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 /OB) \{-
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 vM]5IHqeE
acceptability 可接受性,可接受程度 Ayv:
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acceptable level of detection risk 检查风险的可接受水平 Nn-k hl|11
acceptance of engagement 接受委托 jJNl{nyq
accepting the engagement for the first time 首次接受委托 O!hp=`B,jf
access to asset 对资产的接触 =hd0Ui>x
according to 根据,依据,依照 )m+O.`x
account balance 账户余额 >R_m@$`
account for 对……进行会计处理,核算;解释 xLLTp7b(
accounting 会计,会计学 I Z*)
accounting advisory serve 会计咨询服务 =S6bP<
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accounting firm 会计师事务所 "L`BuAB
accounting information 会计信息,会计资料 kOdpW
accounting period 会计期间 EYZ&%.Sy5
accounting policies 会计政策 GVu[X?q@|
accounting professional bodies 会计职业组织,会计职业团体 c`hENPhW
accounting records 会计记录 bA2[=6
accounting responsibility 会计责任 X8}\m%gCU
accounting service 会计服务 z C$F@
accounting standards 会计准则 S 1^t;{"
Accounting Standards for Business Enterprises 企业会计准则 }EHL
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accounting system 会计系统 i%F2^R@!q/
accounting treatment 会计处理 Z__fwv.X[
accuracy 准确性,精确性 |,S]EHIy
additional audit procedures 追加审计程序 @%*@Rar
addressee 收件人,收信人 :f%kkatO
Administration of State-owned Assets (the~) 国有资产管理局 X[dH*PV
administrative laws and regulations 行政法规 m\CU,9;;(
adverse impact 不利影响,负面影响 ,quUGS
adverse opinion 反对意见 @Q{:m)\
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 ]q4LNo
aggregate 总计,合计为…… T-GvPl9ZJw
alternation of document and record 变造文件和记录 _
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alternative audit procedures 替代审计程序,备选审计程序 UWhHzLcXh
amend 修改,修订 0-aaLC~Z>
amortisation 摊销 . XbDb
analytical capacity 分析能力 JY"J}
analytical procedures 分析性程序 py':36'
annual financial statements 年度会计报表,年度财务报表 T][c^K*
appendix 附录,附表 $I/ !vV
applicable 适用的 \6.dGKK
applicable laws and regulations 适用的法规 [`E_/95
application systems 应用系统 xhCQRw
apply consistently 一贯地执行,一贯地实施 d(d3@b4Ta
appropriate 适当的,合适的; d2US~.;>l
征用,挪用 J#4pA{01w
appropriate authorization 适当的授权 ZAeJTCCk
appropriateness of audit evidence 审计证据的适当性 8tf>G(I{
approval 批准,核准 Pg`+Q^^6S
assertion (会计报表上的)认定;确认 lx0BKD?n
assessed level of control risk 对控制风险的评估,控制风险的评估水平 pFiE2V_aS
asset 资产,财产 #lSGH 5Fp?
asset restructuring 资产重组 (E 8jkc
assignment of duties 职责的划分 O'^AbO=,
assistant 助理,助理人员 EbVC4uY
associated company 联属公司,联营公司 hCc%d$wVk
association 联合,结合;协会,社团 p[%~d$JUq
assumption 假设,假定 W> Pcj EI
at a given date 在某一特定时日 F3$8l[O_
attestation 鉴证,公证 38l:Y"
attestation service 鉴证服务 Y#-c<o}f
audit adjustment 审计调整 vl}}h%BC
audit areas 审计领域 _Gb7n5p
audit conclusion 审计结论 X}h}3+V
audit effectiveness 审计效果 ;}KJ[5i-V
audit efficiency 审计效率 n!~QC
audit engagement letter 审计业务约定书 k\/es1jOEh
audit evidence 审计证据 OI:=>Bk
audit fee 审计费 qh&KNJ>1
audit files 审计档案 *Sbc
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audit findings 审计中发现的事项 LV
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audit implementation stage 审计实施阶段 :
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audit mark 审计标识 Eg&Q,dH[
audit materiality 审计重要性 rTJU)4I^h
audit method 审计方法 #a9R3-aP
audit objective 审计目标,审计目的 ,,IK}
audit of financial statements 会计报表审计,财务报表审计 VC Ay~,
audit opinion 审计意见 tpeMq-
audit period 被审计期间,被审计年度 @X
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audit plan 审计计划 [Q6$$z92Q
audit planning 编制审计计划,制定审计计划,审计计划 jE5=e</
audit planning stage 审计计划阶段 ~"wnlG-:
audit procedure 审计程序 "
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audit programme 审计程序表,具体审计计划 {\VsM#K6
audit report 审计报告 IsFL"Vx
audit report with a disclaimer of opinion 拒绝表示意见审计报告 K&dc< 4DC
audit report with a qualified opinion 有保留意见的审计报告 K7(GdKZe
audit report with an adverse opinion 否定意见的审计报告 -%[6q
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 %\B?X;(
audit responsibility 审计责任
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audit results 审计结果 AI9=?X<kh
audit risk 审计风险 ]i
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audit sampling 审计抽样 ;t@^Z_z,CR
audit sampling techniques 审计抽样方法,审计抽样技术 *_Pkb.3R
audit strategies 审计策略 lfwBUb
audit summary 审计总结,审计小结 Ur""&@
audit team 审计小组 F:0 E-
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audit test 审计测试 b+CvA(*
audit trail 审计轨迹 Av/y
audit work 审计工作 q^@*k,HG
audit working paper 审计工作底稿 %6@m~;c0
audited financial statement 审计会计报表,已审计财务报表 1JI7P?\B
Auditing Guidelines (the~) 审计规范指南 =)Goip
auditing standards 审计准则 ry* 9
audit-oriented working paper (审计)业务类工作底稿 E`iE]O
authorisation 授权 [t5D
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authorisation of transaction 交易的授权 IUh)g1u41O
availability 可获得性 V0F1X s`
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balance 余额;差额;平衡 >Y:veEa6v6
balance sheet 资产负债表 X%B2xQM5
bank 银行 [ID#PUle
bank account 银行账户,银行户头 8Y;>3zth7
bank statement 银行对账单 |B),N f|a
barter transaction 易货交易,以物换物交易 $')Uie<!8
basis of audit 审计依据 {UhpN"'"n
basis of preparation (会计报表的)编制基础 a -5#8
book of account 账目,账簿 =VZ0+Yl
borrowing 借款,贷款,借债 5*$z4O:Aa
branch 分支,分支机构,分店 W}\<}dK
brought forward (账户余额等的)承上年,承上期,承上页 6". v6
budget 预算 3+D4$Y"
building 建筑物;大楼 S?~/
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business conditions 业务情况,经营情况 m W4tW
business licence (企业等的)营业执照 7bkh")^
business relation 业务关系 %Vs
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