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 1b<[/g9
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审计词汇英汉对照 T*%O\&'r
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ability to continue as a going concern 持续经营能力 /<k]mY cu
acceptability 可接受性,可接受程度 z:;yx
acceptable level of detection risk 检查风险的可接受水平 o|APsQE
acceptance of engagement 接受委托 g f<vQb|
accepting the engagement for the first time 首次接受委托 ~Kt2g\BSok
access to asset 对资产的接触 _ZE
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according to 根据,依据,依照 s;#,c(
account balance 账户余额 tu^C<MV
account for 对……进行会计处理,核算;解释 M9.FtQhK/
accounting 会计,会计学 <m> m"|G
accounting advisory serve 会计咨询服务 ))6YOc
accounting firm 会计师事务所 "}2I0tM
accounting information 会计信息,会计资料 SNC)cq+{
accounting period 会计期间 %?B
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accounting policies 会计政策 "%w E>E
accounting professional bodies 会计职业组织,会计职业团体 C,B{7s0-
accounting records 会计记录 p2hPLq
accounting responsibility 会计责任 IM_SZs
accounting service 会计服务 _adW>-wQ!d
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 a>&dAo}
accounting system 会计系统 2>g!+p Ox
accounting treatment 会计处理 a28`)17z
accuracy 准确性,精确性 PY#_$ C
additional audit procedures 追加审计程序 ,4r 4 <
addressee 收件人,收信人 n2Y a'YF
Administration of State-owned Assets (the~) 国有资产管理局 W^i[7 r
administrative laws and regulations 行政法规 _e "
adverse impact 不利影响,负面影响 6('CB|ga
adverse opinion 反对意见 !O4)YM
advisory group 咨询组,顾问组 >$7{H]
agency fee 代理费,代理费用 Hq|{Nt%Q
aggregate 总计,合计为…… jP.dQj^j&
alternation of document and record 变造文件和记录 t')%;N
alternative audit procedures 替代审计程序,备选审计程序 4!A(7
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amend 修改,修订 @2sr/gX^
amortisation 摊销 1aezlDc*
analytical capacity 分析能力 Bqw/\Lxwlf
analytical procedures 分析性程序 -HRa6
annual financial statements 年度会计报表,年度财务报表 D2f~*!vEnA
appendix 附录,附表 *t`=1Ioj
applicable 适用的 ]+Z,HY@;-
applicable laws and regulations 适用的法规 oGL2uQXX
application systems 应用系统 >gDKkeLD
apply consistently 一贯地执行,一贯地实施 hLaQ[9
appropriate 适当的,合适的; \q"vC1,9
征用,挪用 \"P$*y4Le
appropriate authorization 适当的授权 e"ClG/M_XS
appropriateness of audit evidence 审计证据的适当性 >0cg
approval 批准,核准 7)BK&kpVr
assertion (会计报表上的)认定;确认 ,uZz?7mO
assessed level of control risk 对控制风险的评估,控制风险的评估水平 S~B{G T\M
asset 资产,财产 !T.yv5ge'
asset restructuring 资产重组 REPI>-|
assignment of duties 职责的划分 W(EN01d \
assistant 助理,助理人员 ZeH=]G4Zv7
associated company 联属公司,联营公司 T/tC X[}
association 联合,结合;协会,社团 pwl7aC+6d
assumption 假设,假定 ufN`=IJ%
at a given date 在某一特定时日 HBZtg
attestation 鉴证,公证 Q
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attestation service 鉴证服务 .#LHj}
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audit adjustment 审计调整 o[g]Va*8
audit areas 审计领域 B %
audit conclusion 审计结论 Z& bIjp
audit effectiveness 审计效果 GK{~n
audit efficiency 审计效率 D 1(9/;9
audit engagement letter 审计业务约定书 54Vb[;`Kkb
audit evidence 审计证据 }ok'd=M
audit fee 审计费 G%T<wKD<
audit files 审计档案 ODKS6E1{
audit findings 审计中发现的事项 E0eZal],
audit implementation stage 审计实施阶段 7TA&u'
audit mark 审计标识 *rC%nmJwk!
audit materiality 审计重要性 ,<;.'r
audit method 审计方法 S^r[%l<'n
audit objective 审计目标,审计目的 hmI>
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audit of financial statements 会计报表审计,财务报表审计 ZFtN~Tg
audit opinion 审计意见 =_[Ich,}
audit period 被审计期间,被审计年度 Fyc":{Jd
audit plan 审计计划 `eKFs0M.
audit planning 编制审计计划,制定审计计划,审计计划 ;W3c|5CE
audit planning stage 审计计划阶段 9Yji34eDZ
audit procedure 审计程序 c1 1?Kq
audit programme 审计程序表,具体审计计划 jsq|K=x,
audit report 审计报告 ki8Jl}dr
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \j0016;
audit report with a qualified opinion 有保留意见的审计报告 zS `>65}e
audit report with an adverse opinion 否定意见的审计报告 dl+c+w"
audit report with dual dates 双重日期审计报告 j:0<
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audit reporting stage 审计报告阶段 ZSn6JV'g
audit responsibility 审计责任 "MDy0Tj8EN
audit results 审计结果 XXb,*u 3
audit risk 审计风险 6\m'MV`R!
audit sampling 审计抽样 ]C>h_,EZc
audit sampling techniques 审计抽样方法,审计抽样技术 ,9W!cD+0
audit strategies 审计策略 Ca3
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audit summary 审计总结,审计小结 1t7T\~+F
audit team 审计小组 o'ZW
audit test 审计测试 D\ P-|}
audit trail 审计轨迹 rR(\fX!dg
audit work 审计工作 u9{Z*w3L7
audit working paper 审计工作底稿 (n2=.9k!
audited financial statement 审计会计报表,已审计财务报表 l'?(4N
Auditing Guidelines (the~) 审计规范指南 *!,k`=.([#
auditing standards 审计准则 !~]'&9
audit-oriented working paper (审计)业务类工作底稿 !lI1jb"
authorisation 授权 *-s':
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authorisation of transaction 交易的授权 KXcE@q9
availability 可获得性 _:G>bU/^
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balance 余额;差额;平衡 7+m.:~H3}
balance sheet 资产负债表 ;eP.B/N
bank 银行 )Nl xW5
bank account 银行账户,银行户头 kj`h{Wc[)
bank statement 银行对账单 4iJ4g% ]
barter transaction 易货交易,以物换物交易 rM20Y(|
basis of audit 审计依据 |qb-iXW=
basis of preparation (会计报表的)编制基础 D}?JX5.
book of account 账目,账簿 >x${I`2w
borrowing 借款,贷款,借债 )>!y7/3
branch 分支,分支机构,分店 Rc~63![O.
brought forward (账户余额等的)承上年,承上期,承上页 V/J-
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budget 预算 J!iKW
building 建筑物;大楼 V.w!]{xm
business conditions 业务情况,经营情况 y9K'(/
business licence (企业等的)营业执照 kQ .3J.Q5
business relation 业务关系 8b $e)
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