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 "bO\Wt#Mf
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审计词汇英汉对照 &3
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ability to continue as a going concern 持续经营能力 VDCG
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acceptability 可接受性,可接受程度 'baew8Q#
acceptable level of detection risk 检查风险的可接受水平 ?\GILB,
acceptance of engagement 接受委托 `yjHLg
accepting the engagement for the first time 首次接受委托 @a AR99 M
access to asset 对资产的接触 MXSN
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according to 根据,依据,依照 0?)U?=>]p
account balance 账户余额 ()< E?D=
account for 对……进行会计处理,核算;解释 kB|jN~
accounting 会计,会计学 ^DL}J>F9G
accounting advisory serve 会计咨询服务 w"s;R8
accounting firm 会计师事务所 $T\W'WR>
accounting information 会计信息,会计资料 zEG6T *
accounting period 会计期间 #~A (%a
accounting policies 会计政策 ]7qn&(]
accounting professional bodies 会计职业组织,会计职业团体 g7($lt>
accounting records 会计记录 <p
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accounting responsibility 会计责任 p0 @,-
accounting service 会计服务 l+6y$2QR
accounting standards 会计准则 W|IMnK-
Accounting Standards for Business Enterprises 企业会计准则 nXgnlb=
accounting system 会计系统 )E--E+j
accounting treatment 会计处理 }?"}R<F|M,
accuracy 准确性,精确性 RlRkw+%m
additional audit procedures 追加审计程序 AT){OQF8&
addressee 收件人,收信人 p.{M s n
Administration of State-owned Assets (the~) 国有资产管理局 ^[K3]*!@
administrative laws and regulations 行政法规 `1|#Za~e
adverse impact 不利影响,负面影响 !PQ%h/ix
adverse opinion 反对意见 kA`Z#yu
advisory group 咨询组,顾问组 i$~2pr
agency fee 代理费,代理费用 ^Eu]i
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 \;al@yC=T
alternative audit procedures 替代审计程序,备选审计程序 cL31g_u
amend 修改,修订 +_.k\CRms
amortisation 摊销 YCv)DW;
analytical capacity 分析能力 mAycfa
analytical procedures 分析性程序 g"k1
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annual financial statements 年度会计报表,年度财务报表 v'R{lXE
appendix 附录,附表 &`#k1t'
applicable 适用的 S6k
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applicable laws and regulations 适用的法规 qJjXN+/D
application systems 应用系统 iFJ2dFA
apply consistently 一贯地执行,一贯地实施 Rne#z2Ok
appropriate 适当的,合适的; @J`o
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appropriate authorization 适当的授权 l;*/F`>c
appropriateness of audit evidence 审计证据的适当性 =?o, ' n0
approval 批准,核准 _|f1q
assertion (会计报表上的)认定;确认 ;[-OMGr]#
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~d0:>8zQR
asset 资产,财产 1J`<'{*
asset restructuring 资产重组 "4Joou"U
assignment of duties 职责的划分 LAe>XF-5
assistant 助理,助理人员 L-&N*
associated company 联属公司,联营公司 @DiXe[kI
association 联合,结合;协会,社团 8Ld`$_E
assumption 假设,假定 jZ
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at a given date 在某一特定时日 MQs!+Z"m>
attestation 鉴证,公证 w %4S
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attestation service 鉴证服务 12 8aJ
audit adjustment 审计调整 baLO~C
audit areas 审计领域 oXC|q-(C
audit conclusion 审计结论 4Zz%vY
audit effectiveness 审计效果 9CBKU4JQ
audit efficiency 审计效率 Hrjry$t/J
audit engagement letter 审计业务约定书 %bu$t,
audit evidence 审计证据 Xk9mJ]31LC
audit fee 审计费
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audit files 审计档案 #&V7CYJ
audit findings 审计中发现的事项 OQlmzg
audit implementation stage 审计实施阶段 a
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audit mark 审计标识 ?c G~M|@
audit materiality 审计重要性
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audit method 审计方法 L/ L#[
audit objective 审计目标,审计目的 /
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audit of financial statements 会计报表审计,财务报表审计 R07]{
audit opinion 审计意见 u
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audit period 被审计期间,被审计年度 oo+i3af&7
audit plan 审计计划 BiFU3FlTf
audit planning 编制审计计划,制定审计计划,审计计划 csh@C
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audit planning stage 审计计划阶段 A-n@:` n~
audit procedure 审计程序 M =/+q
audit programme 审计程序表,具体审计计划 Tu!2lHK;
audit report 审计报告 a&^HvXO(>(
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 /9SEW!
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audit report with an adverse opinion 否定意见的审计报告 GHs,,J;
audit report with dual dates 双重日期审计报告 yL
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audit reporting stage 审计报告阶段 0W_oln
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audit responsibility 审计责任 PO*;V<^
audit results 审计结果 %bN+Y'
audit risk 审计风险 #mIgk'kW<
audit sampling 审计抽样 ZVelKI8>
audit sampling techniques 审计抽样方法,审计抽样技术 ?-Qq\D^+
audit strategies 审计策略 5T*Uq>x0
audit summary 审计总结,审计小结 ^Z
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audit team 审计小组 1bz%O2U-(
audit test 审计测试 5dvP~sw
audit trail 审计轨迹 RJ\'"XQ
audit work 审计工作 u=6LPwiI
audit working paper 审计工作底稿 Cs!z3QU
audited financial statement 审计会计报表,已审计财务报表 |o@xWs
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Auditing Guidelines (the~) 审计规范指南 Io;x~i09K
auditing standards 审计准则 &@v&5EXOw
audit-oriented working paper (审计)业务类工作底稿 T'ko =k
authorisation 授权 e
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authorisation of transaction 交易的授权 ym_w09
availability 可获得性 A!^
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balance 余额;差额;平衡 +^6a$ N
balance sheet 资产负债表
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bank 银行 7Dt*+
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bank account 银行账户,银行户头 op2<~v
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bank statement 银行对账单 ^ g'P
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barter transaction 易货交易,以物换物交易 1zc aI^e#
basis of audit 审计依据 7&hhKEA
basis of preparation (会计报表的)编制基础 im-XP@<
book of account 账目,账簿 ]lqe,>
borrowing 借款,贷款,借债 ;f
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branch 分支,分支机构,分店 W"
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brought forward (账户余额等的)承上年,承上期,承上页 On~w`
budget 预算 F(;=^w
building 建筑物;大楼 "d;
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business conditions 业务情况,经营情况 ^KF%Z2:$
business licence (企业等的)营业执照 mgd)w
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business relation 业务关系 <#ng"1J
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