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 2t { Cpw
(Df<QC`0v
审计词汇英汉对照 04;y%~,}U/
H/V%DO
A !9"R4~4
FGx_qBG4|
Hcd> \0
ability to continue as a going concern 持续经营能力 7o
z(hO~
acceptability 可接受性,可接受程度 Za!c=(5
acceptable level of detection risk 检查风险的可接受水平 FbM5Bqv
acceptance of engagement 接受委托 =] 5;=>(
accepting the engagement for the first time 首次接受委托 1TQ$(bI
access to asset 对资产的接触 ~rCnST
according to 根据,依据,依照 gE=~.P[ZX
account balance 账户余额 A2&&iL=j/
account for 对……进行会计处理,核算;解释 b=T+#Jb
accounting 会计,会计学 l``1^&K
accounting advisory serve 会计咨询服务 :,q3?l6
accounting firm 会计师事务所
3r em"M
accounting information 会计信息,会计资料 d L%E0o
accounting period 会计期间 sW2LNE
accounting policies 会计政策 b+p!{
accounting professional bodies 会计职业组织,会计职业团体 qd|*vE
accounting records 会计记录 r-YQsu&
accounting responsibility 会计责任 l*Y~h3
accounting service 会计服务 :=L[kzX
accounting standards 会计准则 <vt^=QA'
Accounting Standards for Business Enterprises 企业会计准则 MF\n@lX
accounting system 会计系统 N2&aU?`e
accounting treatment 会计处理 \>=YxB q
accuracy 准确性,精确性 GPx S
.&
additional audit procedures 追加审计程序 ?XOeMI
addressee 收件人,收信人 Z `\7B e
Administration of State-owned Assets (the~) 国有资产管理局 {t/!a0\HS
administrative laws and regulations 行政法规 g41
Lh3dj
adverse impact 不利影响,负面影响 1yB;"q&Xd
adverse opinion 反对意见 $PS5xD~@
advisory group 咨询组,顾问组 yL
Q&<\
agency fee 代理费,代理费用 ,IJ Nuu\
aggregate 总计,合计为…… |C&eH$?~=R
alternation of document and record 变造文件和记录
UiZ61lw
alternative audit procedures 替代审计程序,备选审计程序 <Ab:yD`K!
amend 修改,修订 VvF&E>fC
amortisation 摊销 #8z\i2I
analytical capacity 分析能力 wO!hVm,Ta
analytical procedures 分析性程序 5N/]/
annual financial statements 年度会计报表,年度财务报表 hE6tu'
appendix 附录,附表 l wg.'<
applicable 适用的 C(0Iv[~y/
applicable laws and regulations 适用的法规 !F<?h e<U
application systems 应用系统 qBNiuV;*
apply consistently 一贯地执行,一贯地实施 ai`:HhE
appropriate 适当的,合适的; GO)rpk9
征用,挪用 W"-nzdAJ5
appropriate authorization 适当的授权 QNJG}Upl
appropriateness of audit evidence 审计证据的适当性 ?@#}%<yEq
approval 批准,核准 ^n2w
6U0
assertion (会计报表上的)认定;确认 ppnj.tLz;r
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |wb7`6g
asset 资产,财产 {PVu3W
asset restructuring 资产重组 g^C6"rsnl
assignment of duties 职责的划分 B7 PmG
f)b
assistant 助理,助理人员 B)Q'a3d#
associated company 联属公司,联营公司 rka:.#!
association 联合,结合;协会,社团 Ur-^X(nL
assumption 假设,假定 V0AX1?H~ w
at a given date 在某一特定时日 ^]DWrmy
attestation 鉴证,公证 zc1Zuco|
R
attestation service 鉴证服务 \fz
j fZ1n
audit adjustment 审计调整 @iRVY|t/
audit areas 审计领域 `SwnKg
audit conclusion 审计结论 <di_2hN
audit effectiveness 审计效果 (
7?%Hg
audit efficiency 审计效率 !:t9{z{Ixg
audit engagement letter 审计业务约定书 b
tu:@s8ci
audit evidence 审计证据 HxM sH5;
audit fee 审计费 yn#h$o<
audit files 审计档案 *YtNt5u
audit findings 审计中发现的事项 uf^:3{1
audit implementation stage 审计实施阶段 0c5_L6_z
audit mark 审计标识 #~x5}8
audit materiality 审计重要性 Vw*x3>`
audit method 审计方法 .HBvs=i
audit objective 审计目标,审计目的 cMl%)j-
audit of financial statements 会计报表审计,财务报表审计 ' mcJ/9)v
audit opinion 审计意见 %
8L<KJd
audit period 被审计期间,被审计年度 Pp/{keEye
audit plan 审计计划 6b/b}vl
audit planning 编制审计计划,制定审计计划,审计计划 [KH?5C
audit planning stage 审计计划阶段 {Pb^Lf >
audit procedure 审计程序 (OqJet2{+
audit programme 审计程序表,具体审计计划 88>Uu!M=f
audit report 审计报告 '| }}og
audit report with a disclaimer of opinion 拒绝表示意见审计报告 QP B"EW
audit report with a qualified opinion 有保留意见的审计报告 re!8nuBsA
audit report with an adverse opinion 否定意见的审计报告 %jxuH+L
audit report with dual dates 双重日期审计报告 W\,lII0
audit reporting stage 审计报告阶段 c2^7"`
audit responsibility 审计责任 M: "ci;*$
audit results 审计结果 %d0S-.
audit risk 审计风险 i'wF>EBz
audit sampling 审计抽样 \vsrBM
audit sampling techniques 审计抽样方法,审计抽样技术 h,>L(=c$O
audit strategies 审计策略 A7C+&I!L
audit summary 审计总结,审计小结 "Cc"y* P
audit team 审计小组 / D ]B
audit test 审计测试 u mlZ(??.
audit trail 审计轨迹 h`]/3Ma*:
audit work 审计工作 @6q$Zg/
audit working paper 审计工作底稿 :
xZC7"
audited financial statement 审计会计报表,已审计财务报表 n:'BN
([]o
Auditing Guidelines (the~) 审计规范指南 M:M>@|)
auditing standards 审计准则 0lCd,a2:
audit-oriented working paper (审计)业务类工作底稿 C[nr>
authorisation 授权 ! |h2&tH
authorisation of transaction 交易的授权 t4@g;U?o
availability 可获得性 z8|9WZ:
B f*vk1dS:*3
balance 余额;差额;平衡 \hW73a!
balance sheet 资产负债表 2w|u
)ow)
bank 银行 %`QsX {?,
bank account 银行账户,银行户头 8MeXVhM
bank statement 银行对账单 F[=lA"F^
barter transaction 易货交易,以物换物交易 TDIOK
basis of audit 审计依据 &H1D!N
basis of preparation (会计报表的)编制基础 y] ]Vp~R:[
book of account 账目,账簿 W4*BR_H&*
borrowing 借款,贷款,借债 j' KobyX<
branch 分支,分支机构,分店 HQ`nq~%&(
brought forward (账户余额等的)承上年,承上期,承上页 ~
_db<!a
budget 预算 SE)j}go
building 建筑物;大楼 {2k<
k(,
business conditions 业务情况,经营情况 aE+$&_>ef
business licence (企业等的)营业执照 ,XG|oo-
business relation 业务关系 J5p!-N`NS
Ym{%"EB