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 jbZ
TlG
=6\^F i
审计词汇英汉对照 JURu>-i
rrgOp5aV"
A ,2FI?}+R
'/loJz 1
54WX#/<Yik
ability to continue as a going concern 持续经营能力 +]wM$bP
acceptability 可接受性,可接受程度
jFKp~`/#
acceptable level of detection risk 检查风险的可接受水平 AH'3
5Kf)
acceptance of engagement 接受委托 K7{B!kX4k
accepting the engagement for the first time 首次接受委托 4IY|<
access to asset 对资产的接触 Oop6o$k
according to 根据,依据,依照 .C+(E@ey A
account balance 账户余额 )@Y<
<9'2
account for 对……进行会计处理,核算;解释 Qof%j@
accounting 会计,会计学 * Z)j"i
accounting advisory serve 会计咨询服务 &F7_0iAP(
accounting firm 会计师事务所 jvR
(e"
accounting information 会计信息,会计资料 iC! 6g|]X
accounting period 会计期间 m&q0 _nay
accounting policies 会计政策 %52x:qGa
accounting professional bodies 会计职业组织,会计职业团体 `) ],FE*:
accounting records 会计记录 Q
qj9o2
accounting responsibility 会计责任 }C["'tLX
accounting service 会计服务 }z9v*C
accounting standards 会计准则 *+6iXMwe
Accounting Standards for Business Enterprises 企业会计准则 !or_CJ8%
accounting system 会计系统 %c]N-
accounting treatment 会计处理 uxKO
"
accuracy 准确性,精确性 y>h9:q|
additional audit procedures 追加审计程序 J2oh#TGp
addressee 收件人,收信人 ?0sTx6
x@
Administration of State-owned Assets (the~) 国有资产管理局
(igB'S5wf
administrative laws and regulations 行政法规 y.8nzlkE{
adverse impact 不利影响,负面影响 tV pXA'"!x
adverse opinion 反对意见 hHDLrr
advisory group 咨询组,顾问组 q&6|uV])H
agency fee 代理费,代理费用 rxy5Nrue
aggregate 总计,合计为…… Tz9 (</y
alternation of document and record 变造文件和记录 -nUK%a"(D
alternative audit procedures 替代审计程序,备选审计程序 ofz?L#:2
amend 修改,修订 1.8"N&s
amortisation 摊销 w<]-~`
K
analytical capacity 分析能力 _p9"MU&}
analytical procedures 分析性程序 .ej+?QYwC
annual financial statements 年度会计报表,年度财务报表 suWO:]FR
appendix 附录,附表 )~"0d;6_
applicable 适用的 GCw4sb4~w
applicable laws and regulations 适用的法规 ;iJx
JX\+
application systems 应用系统 _tjexS'
apply consistently 一贯地执行,一贯地实施
H4YA
appropriate 适当的,合适的; v,~fG>Y}
征用,挪用 \3K7)o^
appropriate authorization 适当的授权
l:/x&=w
appropriateness of audit evidence 审计证据的适当性 9FNsW$b?
approval 批准,核准 bF,.6iKI
assertion (会计报表上的)认定;确认 Z1$U[Tsd
assessed level of control risk 对控制风险的评估,控制风险的评估水平 .YB/7-%M[
asset 资产,财产 %{^|Av1Uz
asset restructuring 资产重组 }1Mf0S
assignment of duties 职责的划分 Mty[)+se
assistant 助理,助理人员 ; 5[W*,7s
associated company 联属公司,联营公司 Q9f5}
association 联合,结合;协会,社团 cud9oJ-=;
assumption 假设,假定 )xz_}6b]
at a given date 在某一特定时日 l S
p"(&
attestation 鉴证,公证 fF#Fc&B
attestation service 鉴证服务 <*u^8lCA
audit adjustment 审计调整 gk5Gf
l
audit areas 审计领域 (w(k*b/
audit conclusion 审计结论 cmCD}Skk
audit effectiveness 审计效果 '<ZHzDW@
audit efficiency 审计效率 +`V<&
Y-5l
audit engagement letter 审计业务约定书 v7
#|%
audit evidence 审计证据 a{JO8<dlm
audit fee 审计费 /yY} .S
audit files 审计档案 K:AP 0Te
audit findings 审计中发现的事项 W| 0))5a
audit implementation stage 审计实施阶段 2_M+o]Z^
audit mark 审计标识 g$hEVT
audit materiality 审计重要性 +7_U(|gO
audit method 审计方法 {%y|A{}c
audit objective 审计目标,审计目的 K@Q%NK,
audit of financial statements 会计报表审计,财务报表审计 Zvfy%k
audit opinion 审计意见 d`5AQfL&
audit period 被审计期间,被审计年度 @k'V`ZQF
audit plan 审计计划 Ix@B*Xz:`
audit planning 编制审计计划,制定审计计划,审计计划 [)0^*A2
audit planning stage 审计计划阶段
=i;T?*@
audit procedure 审计程序 gnxD'1_
audit programme 审计程序表,具体审计计划 6zNWDUf
audit report 审计报告 VTyj<6Y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 vfm Y>nr
audit report with a qualified opinion 有保留意见的审计报告 kFyp;=d:K
audit report with an adverse opinion 否定意见的审计报告 N cGFPi(Z
audit report with dual dates 双重日期审计报告 E:A!tu$B
audit reporting stage 审计报告阶段 b9-3
audit responsibility 审计责任 Cp>y<C"
audit results 审计结果 =43NSY
audit risk 审计风险 kr
|k \
audit sampling 审计抽样 7kT X
audit sampling techniques 审计抽样方法,审计抽样技术 aXZi 2
audit strategies 审计策略 `f~$h?}3-@
audit summary 审计总结,审计小结 D~M R)z_p~
audit team 审计小组 [EZ=t k
audit test 审计测试 tw\1&*:
audit trail 审计轨迹 %,ScGQE
audit work 审计工作 e:.?T\
audit working paper 审计工作底稿 &uBfsa$
audited financial statement 审计会计报表,已审计财务报表 2*Pk1vrI
Auditing Guidelines (the~) 审计规范指南 "sY}@Q7
auditing standards 审计准则 %Lh+W<;
audit-oriented working paper (审计)业务类工作底稿 aU[!*n 4Ux
authorisation 授权 D+~*nc ~
g
authorisation of transaction 交易的授权 HPt\ BK
availability 可获得性 IJDbm}:/e
B Acd@BL*
balance 余额;差额;平衡 Xrpvq(]
balance sheet 资产负债表 fZ;}_wR-H
bank 银行 hJir_=
bank account 银行账户,银行户头 m!P<#
|V
bank statement 银行对账单 y"U)&1 c%
barter transaction 易货交易,以物换物交易 ZBN,%P!P0
basis of audit 审计依据 3=} P l,
basis of preparation (会计报表的)编制基础 dZb;`DjTH
book of account 账目,账簿 koD}o^U#
borrowing 借款,贷款,借债 BS?$eai@:9
branch 分支,分支机构,分店 #)[.Xz:U
brought forward (账户余额等的)承上年,承上期,承上页 Vx>Q
budget 预算 e-\/1N84
building 建筑物;大楼 v'^}zO
business conditions 业务情况,经营情况 wrX n|aV
business licence (企业等的)营业执照 PCV#O63[
business relation 业务关系 _p'@.P
h%4UeL &F