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 -mP2}BNM
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审计词汇英汉对照 0Bt>JbGs4
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A AC\y|X8-
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ability to continue as a going concern 持续经营能力 DS+BX`i%#p
acceptability 可接受性,可接受程度 ^6gEL~m|]
acceptable level of detection risk 检查风险的可接受水平 e,xJ%f
acceptance of engagement 接受委托 #
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accepting the engagement for the first time 首次接受委托 `,O"^zR)z
access to asset 对资产的接触 !UR3`Xk
according to 根据,依据,依照 #)#J`s1R
account balance 账户余额 l,9rd[
account for 对……进行会计处理,核算;解释 d;,Jf*x\
accounting 会计,会计学 IB$i^
accounting advisory serve 会计咨询服务 0nvT}[\H*
accounting firm 会计师事务所 g*Pn_Yo[.
accounting information 会计信息,会计资料 odDVdVx0
accounting period 会计期间 2Jky,YLcb
accounting policies 会计政策 pHowioFx
accounting professional bodies 会计职业组织,会计职业团体 G)?j(El
accounting records 会计记录 7xM4=\~OG
accounting responsibility 会计责任 TV|Z$,6l
accounting service 会计服务 #)m[R5g(
accounting standards 会计准则 yRi5t{!V
Accounting Standards for Business Enterprises 企业会计准则 <I*N=;7
accounting system 会计系统 V*r/0|vd
accounting treatment 会计处理 gil:SUW1r
accuracy 准确性,精确性 vTo+jQs^
additional audit procedures 追加审计程序 h@]{j_$u
addressee 收件人,收信人 A#{I-*D[
Administration of State-owned Assets (the~) 国有资产管理局 :fDzMD
administrative laws and regulations 行政法规 mN
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adverse impact 不利影响,负面影响 KzX)6|g{"
adverse opinion 反对意见 ([|^3tM
advisory group 咨询组,顾问组 [0 rH/{
agency fee 代理费,代理费用 MskOPg
aggregate 总计,合计为…… x[fp7*TiG
alternation of document and record 变造文件和记录 Xgl
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alternative audit procedures 替代审计程序,备选审计程序 P)LQ=b}V#;
amend 修改,修订 qW*k|;S
amortisation 摊销 &> _aY #
analytical capacity 分析能力 A
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analytical procedures 分析性程序 q Y!LzKM0
annual financial statements 年度会计报表,年度财务报表 ;dtA-EfOZ
appendix 附录,附表 <pXOE-G5
applicable 适用的 T
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applicable laws and regulations 适用的法规 mKE'l'9A_
application systems 应用系统 _dECAk
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apply consistently 一贯地执行,一贯地实施 z:N?T0b(
appropriate 适当的,合适的; E:O/=cT
征用,挪用 R6`mmJ+'
appropriate authorization 适当的授权 QpiDBJCL
appropriateness of audit evidence 审计证据的适当性 t0Lt+E|J
approval 批准,核准 1NG[
assertion (会计报表上的)认定;确认 =(~*8hJ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 *y(UI/c
asset 资产,财产 fOKAy'
asset restructuring 资产重组 S;/pm$?/
assignment of duties 职责的划分 foBF]7Bz?
assistant 助理,助理人员 DZ $O%
associated company 联属公司,联营公司 zo8&(XS
association 联合,结合;协会,社团 U6o]7j&6
assumption 假设,假定
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at a given date 在某一特定时日 9xK#(M
attestation 鉴证,公证 "rc QS
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attestation service 鉴证服务 ;mr*$Iu 7|
audit adjustment 审计调整 |Om9(xT
audit areas 审计领域 !s !el;G
audit conclusion 审计结论 knzo 6
audit effectiveness 审计效果 E(z|LS*3
audit efficiency 审计效率 (LMT '
audit engagement letter 审计业务约定书 [g}0.J`_
audit evidence 审计证据 $VP\Ac,!
audit fee 审计费 U]B-B+-
audit files 审计档案 h#dfhcU>
audit findings 审计中发现的事项 6OJhF7\0&
audit implementation stage 审计实施阶段 c/=\YeR
audit mark 审计标识 @7;}6,)
audit materiality 审计重要性
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audit method 审计方法 (=Oo=8\
audit objective 审计目标,审计目的 sHV?njZd
audit of financial statements 会计报表审计,财务报表审计 Eg2SC? 5
audit opinion 审计意见 eht>4)
audit period 被审计期间,被审计年度 90-s@a3B-j
audit plan 审计计划 ]3Ibl^J
audit planning 编制审计计划,制定审计计划,审计计划 jK%
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audit planning stage 审计计划阶段 meXwmO
audit procedure 审计程序 sPl3JP&s
audit programme 审计程序表,具体审计计划 >5TXLOYZ
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 " YOl6n
audit report with a qualified opinion 有保留意见的审计报告 U7e2NES
audit report with an adverse opinion 否定意见的审计报告 3qDbfO[
audit report with dual dates 双重日期审计报告 )c 79&S
audit reporting stage 审计报告阶段 rJB/)4
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audit responsibility 审计责任 Z.rhM[*+0C
audit results 审计结果 I>6zX
audit risk 审计风险 <xrya_R?
audit sampling 审计抽样 gR_Exs'K
audit sampling techniques 审计抽样方法,审计抽样技术 *+00
audit strategies 审计策略 W59 xe&l
audit summary 审计总结,审计小结 l<(jm{q?u
audit team 审计小组 rt?*eC1b+Z
audit test 审计测试 CL?=j| E
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audit trail 审计轨迹 RMid}BRE
audit work 审计工作 b `}hw"f
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 CHjm7
Auditing Guidelines (the~) 审计规范指南 (h[.
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auditing standards 审计准则 y@AUSh;
audit-oriented working paper (审计)业务类工作底稿 lS!O(NzqE'
authorisation 授权 j0n.+CO-{
authorisation of transaction 交易的授权 A!uiM*"W
availability 可获得性 IJ:JH=8
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balance 余额;差额;平衡 H
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balance sheet 资产负债表 LY#V)f
bank 银行 xJFcW+
bank account 银行账户,银行户头 HV]u9nrt#
bank statement 银行对账单 Zw<<p|{)<
barter transaction 易货交易,以物换物交易 >66
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basis of audit 审计依据 7&w[h4Lw
basis of preparation (会计报表的)编制基础 [o7Qr?RN
book of account 账目,账簿 [9F
borrowing 借款,贷款,借债 0bSnD|#I
branch 分支,分支机构,分店 v_pFI8Cz)
brought forward (账户余额等的)承上年,承上期,承上页 I=
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budget 预算 t8.3
building 建筑物;大楼 8.7lc2aX
business conditions 业务情况,经营情况 M=4b
business licence (企业等的)营业执照 qd~9uo&[Ig
business relation 业务关系 S/l6
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