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 M:w]g` LKl
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审计词汇英汉对照 34~[dY
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ability to continue as a going concern 持续经营能力 m`8tHHF
acceptability 可接受性,可接受程度 R= *vPS
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 SMh[7lU`
accepting the engagement for the first time 首次接受委托 YQ5d!a.
access to asset 对资产的接触 SZD@<3 Nb
according to 根据,依据,依照 /ee4 v!
account balance 账户余额 BU;E6s>P
account for 对……进行会计处理,核算;解释 <(caY37o6)
accounting 会计,会计学 ow,=M%x"0
accounting advisory serve 会计咨询服务 L!kbDbqn
accounting firm 会计师事务所 ^v@&
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accounting information 会计信息,会计资料 %:[Y/K-
accounting period 会计期间 3/2G~$C
accounting policies 会计政策 6-uB[$ko
accounting professional bodies 会计职业组织,会计职业团体 z>W'Ra6
accounting records 会计记录 Q?W}]RW
accounting responsibility 会计责任 z@J;sz
accounting service 会计服务 )rv<"
accounting standards 会计准则 M \3Zj(E/
Accounting Standards for Business Enterprises 企业会计准则 u<
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accounting system 会计系统 `<d{(9:+
accounting treatment 会计处理 woR }=\K
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 1fb!sbGD.k
addressee 收件人,收信人 /<oBgFMoJ
Administration of State-owned Assets (the~) 国有资产管理局 JV9Ft,xk
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 nD;8)VI'I
adverse opinion 反对意见 JZB@K6 ~dO
advisory group 咨询组,顾问组 }K\m.+%=d
agency fee 代理费,代理费用 @60/IE{-v
aggregate 总计,合计为…… D[}qhDlX
alternation of document and record 变造文件和记录 `?:X-dh_
alternative audit procedures 替代审计程序,备选审计程序 <3c|S_|L*m
amend 修改,修订 9`sIE _%+
amortisation 摊销 n+uDg
analytical capacity 分析能力 uSK<{UT~3
analytical procedures 分析性程序 yTL<S '
annual financial statements 年度会计报表,年度财务报表 #:3~I
appendix 附录,附表 G=%SMl>[
applicable 适用的 9dD;Z$x&Xk
applicable laws and regulations 适用的法规 \d{S3\7
application systems 应用系统 tXnD>H YV
apply consistently 一贯地执行,一贯地实施 E`>u*D$un~
appropriate 适当的,合适的; 6H}8^'/u
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appropriate authorization 适当的授权 S?Z"){
appropriateness of audit evidence 审计证据的适当性 )s4a<Sc]
approval 批准,核准 lGtTZ
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assertion (会计报表上的)认定;确认 u|]`gsFZ\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |cUBS)[)X
asset 资产,财产 )X-/0G=N-
asset restructuring 资产重组 (}LLk+
assignment of duties 职责的划分 rb@{ir
assistant 助理,助理人员 fbK`A?5K
associated company 联属公司,联营公司 (Cjw^P|Y@
association 联合,结合;协会,社团 ..hD_k
assumption 假设,假定 Z6xM(*vg
at a given date 在某一特定时日 L@HWm;aN
attestation 鉴证,公证
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attestation service 鉴证服务 :=K <2
audit adjustment 审计调整 <i!7f26r
audit areas 审计领域 1W
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audit conclusion 审计结论 D#G(&<Q
audit effectiveness 审计效果 41V}6+$g
audit efficiency 审计效率 [Vaw$c-+[y
audit engagement letter 审计业务约定书 THbV],RhJ
audit evidence 审计证据 sAz]8(Fi0
audit fee 审计费 @"=wn:O+
audit files 审计档案 z(&~O;;N#
audit findings 审计中发现的事项 }\Mmp+<
audit implementation stage 审计实施阶段 d=_Wgz,d
audit mark 审计标识 =^LX,!2zp{
audit materiality 审计重要性 !3'&_vmG$
audit method 审计方法
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audit objective 审计目标,审计目的 <..|:0Q&~
audit of financial statements 会计报表审计,财务报表审计 c={bunnz#
audit opinion 审计意见 ^|1)6P}6
audit period 被审计期间,被审计年度 zn@yt%PCV
audit plan 审计计划 #n8jn#
audit planning 编制审计计划,制定审计计划,审计计划 APA:K9jD
audit planning stage 审计计划阶段 ]TmxCTVL
audit procedure 审计程序 CAl]Kpc
audit programme 审计程序表,具体审计计划 b];p/V#
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audit report 审计报告 H_CX5=Nq^
audit report with a disclaimer of opinion 拒绝表示意见审计报告 i>`!W|=_
audit report with a qualified opinion 有保留意见的审计报告 8Ekk"h6
audit report with an adverse opinion 否定意见的审计报告 7pY7iR_
audit report with dual dates 双重日期审计报告 4/tp-dBip
audit reporting stage 审计报告阶段 !w9w{dtW=
audit responsibility 审计责任 ^
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audit results 审计结果 ;{k`nv_6
audit risk 审计风险 s;;"^5B.
audit sampling 审计抽样 <x|
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audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 |NZVm}T
audit summary 审计总结,审计小结 Z1gZn)7
audit team 审计小组 lp;=f
audit test 审计测试 c)tG1|Og]
audit trail 审计轨迹 kr|u ||
audit work 审计工作 ny]R,D0
audit working paper 审计工作底稿 1/H9(2{L
audited financial statement 审计会计报表,已审计财务报表 (haYY]W
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Auditing Guidelines (the~) 审计规范指南 DJmT]Q]o)
auditing standards 审计准则 mw*BaDN@Q
audit-oriented working paper (审计)业务类工作底稿 Tl9;KE|
authorisation 授权 J~jR`2+r
authorisation of transaction 交易的授权 [*k25N
availability 可获得性 '!%Zf;Fjr
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balance 余额;差额;平衡 2/c^3[ccR
balance sheet 资产负债表 tJQFhY
bank 银行 -W:te7
bank account 银行账户,银行户头 f/Lyc=-]
bank statement 银行对账单 7jZ=+2
barter transaction 易货交易,以物换物交易 )lo;y~ o
basis of audit 审计依据 Yc,qXK-
basis of preparation (会计报表的)编制基础 `bJ+r)+5
book of account 账目,账簿 K; +w'/{
borrowing 借款,贷款,借债 g
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branch 分支,分支机构,分店 n8.W$ &-ia
brought forward (账户余额等的)承上年,承上期,承上页 .qcIl)3
budget 预算 VqeK~,}
building 建筑物;大楼 v?U;o&L(
business conditions 业务情况,经营情况 1$*ZN4
business licence (企业等的)营业执照 /8(\AuDT
business relation 业务关系 I+?9}t
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