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 MO>9A,&f
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审计词汇英汉对照 SNJSRqWL/
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ability to continue as a going concern 持续经营能力 r@a]fTf
acceptability 可接受性,可接受程度 ~N
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acceptable level of detection risk 检查风险的可接受水平 QdrZi.qKH
acceptance of engagement 接受委托 %vil~NU
accepting the engagement for the first time 首次接受委托 z?^oy.
access to asset 对资产的接触 D"V(A \sZ
according to 根据,依据,依照 y1)ZO_'
account balance 账户余额 *\(MG|S
account for 对……进行会计处理,核算;解释 -|GKtZ]}
accounting 会计,会计学 " 2~L
accounting advisory serve 会计咨询服务 $
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accounting firm 会计师事务所 .He}f,!f<
accounting information 会计信息,会计资料 QR2S67-
accounting period 会计期间 E|vXM"zFl
accounting policies 会计政策 3;RQ\{eM
accounting professional bodies 会计职业组织,会计职业团体 J%u,qF}h
accounting records 会计记录 v YJ9G"E
accounting responsibility 会计责任
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accounting service 会计服务 uOO\!Hqq
accounting standards 会计准则 lvsj4cT
Accounting Standards for Business Enterprises 企业会计准则 )qRH?Hsb7
accounting system 会计系统 *4ido?
accounting treatment 会计处理 V3>tW,z
accuracy 准确性,精确性 BsU}HuQZQ
additional audit procedures 追加审计程序 -VeCX]
addressee 收件人,收信人 .* )e24`
Administration of State-owned Assets (the~) 国有资产管理局 oY4^CGk=
administrative laws and regulations 行政法规 Fw S>V2R
adverse impact 不利影响,负面影响 Y4C<4L?
adverse opinion 反对意见 lSg[7lt
advisory group 咨询组,顾问组 1<tJ3>Xl
agency fee 代理费,代理费用
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aggregate 总计,合计为…… o! l Ykud
alternation of document and record 变造文件和记录 84WX I#BH
alternative audit procedures 替代审计程序,备选审计程序 )q66^%;S
amend 修改,修订 _6SAU8M,
amortisation 摊销 \_ V*Cs
analytical capacity 分析能力 D4b-Y[/"
analytical procedures 分析性程序 <iA\ZS:
annual financial statements 年度会计报表,年度财务报表 a%A!DzS
appendix 附录,附表 * bd3^mP
applicable 适用的 :KgH7s}
applicable laws and regulations 适用的法规 \BuyJskE
application systems 应用系统 9QaE)wt
apply consistently 一贯地执行,一贯地实施 V)5K/ U{
appropriate 适当的,合适的; +fvD1xHI
征用,挪用 ae2Q^yLA
appropriate authorization 适当的授权 pI:,Lt1B
appropriateness of audit evidence 审计证据的适当性 ME$J42
approval 批准,核准 8IA1@0n&
assertion (会计报表上的)认定;确认 zXM,cV/s
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 @0'U
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asset restructuring 资产重组 z&WtPSyGj
assignment of duties 职责的划分 vQ
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assistant 助理,助理人员 EJ>&\Iq
associated company 联属公司,联营公司 *i}X(sfe
association 联合,结合;协会,社团 hLbWqF
assumption 假设,假定 cT(6>@9@
at a given date 在某一特定时日 r\d(*q3B
attestation 鉴证,公证 ^nK<t?KS
attestation service 鉴证服务 hJ$9Hb
audit adjustment 审计调整 n m<?oI*\
audit areas 审计领域 LQHL4jRXU
audit conclusion 审计结论 +U1
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audit effectiveness 审计效果 <n4` #d
audit efficiency 审计效率 x ZP*%yM
audit engagement letter 审计业务约定书 <)p.GAZ
audit evidence 审计证据 w`;HwK$ ,
audit fee 审计费 4 sax
audit files 审计档案 h~m,0nGO
audit findings 审计中发现的事项 :{2~s
audit implementation stage 审计实施阶段 o]~\u{o#.
audit mark 审计标识 kDE-GX"Y
audit materiality 审计重要性 R!%nzL@e&`
audit method 审计方法 Jup)A`64
audit objective 审计目标,审计目的 ]'`E
audit of financial statements 会计报表审计,财务报表审计 odSPl{. >d
audit opinion 审计意见 8f/KNh7#s
audit period 被审计期间,被审计年度 y-db CYMc
audit plan 审计计划 yo=L1;H
audit planning 编制审计计划,制定审计计划,审计计划 P+0'^:J
audit planning stage 审计计划阶段 ]bJz-6u#:
audit procedure 审计程序 aknIrblS\
audit programme 审计程序表,具体审计计划 7IkPi?&{
audit report 审计报告 E`UkL*Q
audit report with a disclaimer of opinion 拒绝表示意见审计报告 f4h~c
audit report with a qualified opinion 有保留意见的审计报告 <@<bX
audit report with an adverse opinion 否定意见的审计报告 b!P,+!<
audit report with dual dates 双重日期审计报告 u0h%4
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audit reporting stage 审计报告阶段 n&njSj/
audit responsibility 审计责任 )Cl>% 9
audit results 审计结果 jZ|M$I3*
audit risk 审计风险 A<ds+0
audit sampling 审计抽样 16zRe I(
audit sampling techniques 审计抽样方法,审计抽样技术 D xV=S0P
audit strategies 审计策略 9F>`M
audit summary 审计总结,审计小结 T@tsM|pI
audit team 审计小组 N<9 c/V
audit test 审计测试 ^o{{kju
audit trail 审计轨迹 E ?Mgbd3
audit work 审计工作 lN#j%0MaUo
audit working paper 审计工作底稿 2ZY$/
audited financial statement 审计会计报表,已审计财务报表 *O
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Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 2n
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audit-oriented working paper (审计)业务类工作底稿 d ItfR'$
authorisation 授权 o
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authorisation of transaction 交易的授权 t,?,T~#9
availability 可获得性 [(
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balance 余额;差额;平衡 r8s>s6vm
balance sheet 资产负债表
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bank 银行 ?>}p'{I
bank account 银行账户,银行户头 A?H#bRAs
bank statement 银行对账单 TQ]gvi|m
barter transaction 易货交易,以物换物交易 'F d+1
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basis of audit 审计依据 =&z+7Pe[
basis of preparation (会计报表的)编制基础 +})QT FV
book of account 账目,账簿 c!ZZMCs
borrowing 借款,贷款,借债 [)Nt;|U
branch 分支,分支机构,分店 _y~6b{T
brought forward (账户余额等的)承上年,承上期,承上页 dd
budget 预算 ,`}yJ*7
building 建筑物;大楼 J8emz8J
business conditions 业务情况,经营情况 8ttJ\m
business licence (企业等的)营业执照 e*2^
business relation 业务关系 9;+&}:IVS
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