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 qQ3Q4R\
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审计词汇英汉对照 16 `M=R
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ability to continue as a going concern 持续经营能力 :g63*d+/G
acceptability 可接受性,可接受程度 #9]2U
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acceptable level of detection risk 检查风险的可接受水平 aXVldt'
acceptance of engagement 接受委托 8HBwcXYoHh
accepting the engagement for the first time 首次接受委托 Q?>r:vMi
access to asset 对资产的接触 q%kCTw
according to 根据,依据,依照 ;u'VR}4ph
account balance 账户余额 N^[
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account for 对……进行会计处理,核算;解释 #1'q'f:7&
accounting 会计,会计学 <H60rON
accounting advisory serve 会计咨询服务 ^il$t]X5-
accounting firm 会计师事务所 q5e(~@(z<`
accounting information 会计信息,会计资料 P`Ku
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accounting period 会计期间 a}NB6E)-
accounting policies 会计政策 wQy~5+LE
accounting professional bodies 会计职业组织,会计职业团体 m-Jy
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accounting records 会计记录 B;=Z^$%T
accounting responsibility 会计责任 h?n?3x!(
accounting service 会计服务 ^z)De+,!4
accounting standards 会计准则 >KrI}>!9r
Accounting Standards for Business Enterprises 企业会计准则 ]
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accounting system 会计系统 7:vl -ZW
accounting treatment 会计处理 A~vx,|I
accuracy 准确性,精确性 "M
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additional audit procedures 追加审计程序 )yig=nn
addressee 收件人,收信人 |Sjy
Administration of State-owned Assets (the~) 国有资产管理局 %4!^AA%
administrative laws and regulations 行政法规 oz=ULPZ%
adverse impact 不利影响,负面影响 ]aF;
adverse opinion 反对意见 Pa d)|
advisory group 咨询组,顾问组 Q}B]b-c+E
agency fee 代理费,代理费用 8h=m()Eu
aggregate 总计,合计为…… GV1Ol^
alternation of document and record 变造文件和记录 8/)\nV$0Y
alternative audit procedures 替代审计程序,备选审计程序 xgIb6<qwY
amend 修改,修订 AA,/AKikd
amortisation 摊销 }1 qQ7}v
analytical capacity 分析能力 dX1jn;
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analytical procedures 分析性程序 5Q8 H8!^
annual financial statements 年度会计报表,年度财务报表 OjlX<y.
appendix 附录,附表 (y!bvp[" m
applicable 适用的 _w?
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applicable laws and regulations 适用的法规 )HE{`yiLL
application systems 应用系统 BXdk0
apply consistently 一贯地执行,一贯地实施 #b428-
appropriate 适当的,合适的; LhAW|];
征用,挪用 z-gMk@l
appropriate authorization 适当的授权 }W 5ks-L6
appropriateness of audit evidence 审计证据的适当性 oc,I,v
approval 批准,核准 JGvhw,g
assertion (会计报表上的)认定;确认 B6IKD
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6ZHeAb]"
asset 资产,财产 o[Qb/ 7
asset restructuring 资产重组 P/ 6$TgQ
assignment of duties 职责的划分 "0PsCr}!
assistant 助理,助理人员 $<)]~**K
associated company 联属公司,联营公司 T$u'+*
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association 联合,结合;协会,社团 %b*N.v1+
assumption 假设,假定 jcj8w
at a given date 在某一特定时日 .E^w, o
attestation 鉴证,公证 J7",fb
attestation service 鉴证服务 %eofG]VM<
audit adjustment 审计调整 %D#&RS
audit areas 审计领域 }Em{?Hqy
audit conclusion 审计结论 e6_8f*o|s
audit effectiveness 审计效果 "TaLvworb4
audit efficiency 审计效率 bFN/{^SB
audit engagement letter 审计业务约定书 qVfn(rZ
audit evidence 审计证据 l9|K,YVW
audit fee 审计费 {~9HJDcM
audit files 审计档案 !?ZR_=Y%
audit findings 审计中发现的事项 E@k'uyIu
audit implementation stage 审计实施阶段 #
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audit mark 审计标识 <FBH;}]
audit materiality 审计重要性 o S%(~])\
audit method 审计方法 uZL,%pF3A
audit objective 审计目标,审计目的 s|XWw<S
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audit of financial statements 会计报表审计,财务报表审计 zOSUYn
audit opinion 审计意见 p: z][I
audit period 被审计期间,被审计年度 ly34aD/p~,
audit plan 审计计划 .^=I&X/P
audit planning 编制审计计划,制定审计计划,审计计划 #'KM$l,P
audit planning stage 审计计划阶段 @ntwdv;
audit procedure 审计程序 R2~y<^.V`Y
audit programme 审计程序表,具体审计计划 IxUj(l1Fm
audit report 审计报告 Pf4zjc
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /dg?6XT/
audit report with a qualified opinion 有保留意见的审计报告 Peph..8 Z
audit report with an adverse opinion 否定意见的审计报告 fgL"\d}
audit report with dual dates 双重日期审计报告 \i,H1a
audit reporting stage 审计报告阶段 )! rD&l$tE
audit responsibility 审计责任 tx[;& ;
audit results 审计结果 ?,riwDI 2
audit risk 审计风险 *LBF+L^C%
audit sampling 审计抽样 )?radg
audit sampling techniques 审计抽样方法,审计抽样技术 +~G:z|k
audit strategies 审计策略 \
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audit summary 审计总结,审计小结 U3B&3K} ~
audit team 审计小组 T2]8w1l&K
audit test 审计测试 w{T$3F`@9
audit trail 审计轨迹 3,G|oR{D
audit work 审计工作 NVkYm+J#
audit working paper 审计工作底稿 Lct_6?
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 |=:@<0.'
auditing standards 审计准则 rz|Sjtq
audit-oriented working paper (审计)业务类工作底稿 X4:84
authorisation 授权 viU}
authorisation of transaction 交易的授权 um$U3'0e
availability 可获得性 N)H+Ng[
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balance 余额;差额;平衡 S6bYd`
balance sheet 资产负债表 x1wD`r
bank 银行 sdCG}..`
bank account 银行账户,银行户头 "Y^Fn,c
bank statement 银行对账单 R
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barter transaction 易货交易,以物换物交易 X$ul=iBs
basis of audit 审计依据 J|U~W
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basis of preparation (会计报表的)编制基础 L T`T~|pz
book of account 账目,账簿 mp sX4
borrowing 借款,贷款,借债 GNmP_N
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 +|S)Mm8-
budget 预算 7lF;(l^Z>}
building 建筑物;大楼 7ZAxhFC
business conditions 业务情况,经营情况 rr`_\ut
business licence (企业等的)营业执照 }vB{6E+h/w
business relation 业务关系 Yy/,I]F
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