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 #yI
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审计词汇英汉对照 1Yq?X:
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ability to continue as a going concern 持续经营能力 f-bVKHt
acceptability 可接受性,可接受程度 D ~stM
acceptable level of detection risk 检查风险的可接受水平 ;|pBFKx
acceptance of engagement 接受委托 u$>4F|=T
accepting the engagement for the first time 首次接受委托 gbI^2=YT'
access to asset 对资产的接触 D>HOn^
according to 根据,依据,依照 zDw5]*R
account balance 账户余额 v'U{/ ,x
account for 对……进行会计处理,核算;解释 '?!zG{x
accounting 会计,会计学 YUx.BZf7
accounting advisory serve 会计咨询服务 ]Y%Vio
accounting firm 会计师事务所 !j:9`XD|
accounting information 会计信息,会计资料 4.Q} 1%ZN
accounting period 会计期间 d9B]fi}
accounting policies 会计政策 |%J {RA
accounting professional bodies 会计职业组织,会计职业团体 ;1:Js0=;
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accounting records 会计记录 TV<'8L
accounting responsibility 会计责任 TOkp%@9
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accounting service 会计服务 5k`l$mW{
accounting standards 会计准则 [NaN>BZ?
Accounting Standards for Business Enterprises 企业会计准则 UELy"z
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accounting system 会计系统 Hc>m;[M)l
accounting treatment 会计处理 S& SQ
accuracy 准确性,精确性 ,5|&A
additional audit procedures 追加审计程序 Yn@lr6s
addressee 收件人,收信人 6A>dhU
Administration of State-owned Assets (the~) 国有资产管理局 v{(^1cX
administrative laws and regulations 行政法规 *G{^|z
adverse impact 不利影响,负面影响 {l>yi
adverse opinion 反对意见 N"" BCh"
advisory group 咨询组,顾问组 ;g @4
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agency fee 代理费,代理费用 ]b\yg2
aggregate 总计,合计为…… 5MN8D COF
alternation of document and record 变造文件和记录 bL'aB{s
alternative audit procedures 替代审计程序,备选审计程序 S'4(0j
amend 修改,修订 ^5H >pat
amortisation 摊销 ,{BaePMp
analytical capacity 分析能力 Km(n7Ah"
analytical procedures 分析性程序 :<hXH^n
annual financial statements 年度会计报表,年度财务报表 vd[}Gd
appendix 附录,附表 ,u+PyG7 cb
applicable 适用的 {)BTR %t
applicable laws and regulations 适用的法规 {4G%:09~J
application systems 应用系统 ^su<uG<R
apply consistently 一贯地执行,一贯地实施 JBXrFC;
appropriate 适当的,合适的; W8ouO+wK
征用,挪用 W+PJZn
appropriate authorization 适当的授权 Oy%''+g
appropriateness of audit evidence 审计证据的适当性 b6U2GDm\s
approval 批准,核准 P!H_1RwXKC
assertion (会计报表上的)认定;确认 YE|SKx@
assessed level of control risk 对控制风险的评估,控制风险的评估水平 mVVD!
asset 资产,财产 '
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asset restructuring 资产重组 E~]R2!9
assignment of duties 职责的划分 $oj:e?8N
assistant 助理,助理人员 *:Vq:IU[D
associated company 联属公司,联营公司 ~io szX
association 联合,结合;协会,社团 @)|C/oA
assumption 假设,假定 )TVFtI=,NN
at a given date 在某一特定时日 OR%'K2C6S
attestation 鉴证,公证 F<qz[,]|-j
attestation service 鉴证服务 K('hC)1
audit adjustment 审计调整 SZ,YS
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audit areas 审计领域 aMtsmL?=
audit conclusion 审计结论 |N%fMPK
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audit effectiveness 审计效果 _a6[{_Pc
audit efficiency 审计效率 \P.I)n`8 y
audit engagement letter 审计业务约定书 sE:M@`2L
audit evidence 审计证据 N+Y]s
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audit fee 审计费 Xc?&_\. +
audit files 审计档案 RloK,bg
audit findings 审计中发现的事项 $wo?
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audit implementation stage 审计实施阶段 x4E7X_
audit mark 审计标识 Jtr"NS?a]
audit materiality 审计重要性 )iYxt:(,
audit method 审计方法 v2B0q4*BS?
audit objective 审计目标,审计目的 5*Y^\N
audit of financial statements 会计报表审计,财务报表审计 f"%{%M$K
audit opinion 审计意见 j`~Ms>
audit period 被审计期间,被审计年度 >8
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audit plan 审计计划 gj*+\3KO@a
audit planning 编制审计计划,制定审计计划,审计计划 A-ZN F4
audit planning stage 审计计划阶段 ^pQCNKLBY
audit procedure 审计程序 ~GL]wF2#
audit programme 审计程序表,具体审计计划 ] Hzt b
audit report 审计报告 ?QFpv#4
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G+X
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audit report with a qualified opinion 有保留意见的审计报告 )N7Y^CN~
audit report with an adverse opinion 否定意见的审计报告 hw=
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audit report with dual dates 双重日期审计报告 2zs73:z
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 B56L1^7
audit results 审计结果 #,"
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audit risk 审计风险 z([ v%zf
audit sampling 审计抽样 n:yTeZ=-s4
audit sampling techniques 审计抽样方法,审计抽样技术 6]W=nAD
audit strategies 审计策略 i*/Yz
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audit summary 审计总结,审计小结 ;\14b?TUH
audit team 审计小组 FVaQEMZ^
audit test 审计测试 -uMSe~
audit trail 审计轨迹 .k%[4:Fe
audit work 审计工作 Hn5|B 3vN
audit working paper 审计工作底稿 `f*Q$Ulqx
audited financial statement 审计会计报表,已审计财务报表 1*9U1\z
Auditing Guidelines (the~) 审计规范指南 auK?](U
auditing standards 审计准则 l'/R&`-n
audit-oriented working paper (审计)业务类工作底稿 t!r A%*
authorisation 授权 >[*8I\*@n
authorisation of transaction 交易的授权 qz0;p=$8Z
availability 可获得性 .J)I | '
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balance 余额;差额;平衡 ;"
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balance sheet 资产负债表 ms*(9l.hOK
bank 银行 x{n`^;Y1
bank account 银行账户,银行户头 &jslyQ#
bank statement 银行对账单 }BZ"S-hZ
barter transaction 易货交易,以物换物交易 :,'wVS8"]
basis of audit 审计依据 gW)3e1a
basis of preparation (会计报表的)编制基础 ]:Nsf|C0
book of account 账目,账簿 .L
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borrowing 借款,贷款,借债 @mw5~ +
branch 分支,分支机构,分店 =cm~vDl[
brought forward (账户余额等的)承上年,承上期,承上页 bN]+_ mF
budget 预算 C8Qa$._
building 建筑物;大楼 /s@o Z{h
business conditions 业务情况,经营情况 aMWmLpv4'
business licence (企业等的)营业执照 vms|x wb
business relation 业务关系 c:<005\Bg
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