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 t#VX#dJ
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审计词汇英汉对照 R,s}<N$
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ability to continue as a going concern 持续经营能力 N^M6*,F,J
acceptability 可接受性,可接受程度 &Hyy .a
acceptable level of detection risk 检查风险的可接受水平 NM9,AG
acceptance of engagement 接受委托 2q(gWhcj
accepting the engagement for the first time 首次接受委托 lCgzQZ
access to asset 对资产的接触 po(pi|
according to 根据,依据,依照 9q+W>wt
account balance 账户余额 ZWni5uF-c
account for 对……进行会计处理,核算;解释 JeN]sK)8x
accounting 会计,会计学 |@~_&g
accounting advisory serve 会计咨询服务 +\*b?x
accounting firm 会计师事务所 }Q*J!OH
accounting information 会计信息,会计资料 ZXN`8!]&
accounting period 会计期间 D@O5G d
accounting policies 会计政策 @u`W(Ow
accounting professional bodies 会计职业组织,会计职业团体 !C|Z+w9Y
accounting records 会计记录 |
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accounting responsibility 会计责任 ,6X__Z#rGT
accounting service 会计服务
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accounting standards 会计准则 bIlNA )g
Accounting Standards for Business Enterprises 企业会计准则 teI?.M9r
accounting system 会计系统 <CB%e!~.9
accounting treatment 会计处理 ^<Gxip
accuracy 准确性,精确性 1V9A nzwX
additional audit procedures 追加审计程序 [y}h
addressee 收件人,收信人 Td|u-9OM
Administration of State-owned Assets (the~) 国有资产管理局 8#HnV%|N
administrative laws and regulations 行政法规 Lq$ig8V:O7
adverse impact 不利影响,负面影响 ?A3u2-
adverse opinion 反对意见 )o~/yB7
advisory group 咨询组,顾问组 eXD~L&s[
agency fee 代理费,代理费用 ]l C2YD}
aggregate 总计,合计为…… .vctuy&
alternation of document and record 变造文件和记录 EJ>rW(s
alternative audit procedures 替代审计程序,备选审计程序 *];
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amend 修改,修订 *N4/M%1P
amortisation 摊销 tcnO`0moK
analytical capacity 分析能力 SSCs96
analytical procedures 分析性程序 Mtv{37k~
annual financial statements 年度会计报表,年度财务报表 kYWnaY ^F
appendix 附录,附表 Dn@ZS _f
applicable 适用的 $U.|
applicable laws and regulations 适用的法规 :4-,Ru1C"
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 sp:4b$zX
appropriate 适当的,合适的; W!R0:-
征用,挪用 3[y$$qXI
appropriate authorization 适当的授权 =.CiKV$E
appropriateness of audit evidence 审计证据的适当性 9a=>gEF],@
approval 批准,核准 7G^Q2w
assertion (会计报表上的)认定;确认 mj ?Gc
assessed level of control risk 对控制风险的评估,控制风险的评估水平 /g.c(-#]
asset 资产,财产 =+K?@;?
asset restructuring 资产重组 `A%WCd60Tc
assignment of duties 职责的划分 VBix8|
assistant 助理,助理人员 T9%|B9FeJ
associated company 联属公司,联营公司 NA/`LaJ
association 联合,结合;协会,社团 EPH
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assumption 假设,假定 54Rp0otv
at a given date 在某一特定时日 akNqSZwj
attestation 鉴证,公证 6pSTw\/6
attestation service 鉴证服务 Axns
audit adjustment 审计调整 MJqWc6{ n
audit areas 审计领域 qPD(D{,f$
audit conclusion 审计结论 f,E7eL@
audit effectiveness 审计效果 ,b&hLht
audit efficiency 审计效率 YC8IwyL'
audit engagement letter 审计业务约定书 jc )7FE
audit evidence 审计证据 I/O/*^T
audit fee 审计费
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audit files 审计档案 H7.l)'
audit findings 审计中发现的事项 ohqThl
audit implementation stage 审计实施阶段 _J!&R:]$
audit mark 审计标识 ^~-YS-.J#,
audit materiality 审计重要性 z`t~N
audit method 审计方法 {pH# zs4Y
audit objective 审计目标,审计目的 d1\nMm}v
audit of financial statements 会计报表审计,财务报表审计 G 3,v'D5
audit opinion 审计意见 RC[Sa wA
audit period 被审计期间,被审计年度 {icTfPR4E
audit plan 审计计划 RG'76?z
audit planning 编制审计计划,制定审计计划,审计计划 a-E}3a
audit planning stage 审计计划阶段 aIFlNS,y
audit procedure 审计程序 `j@1]%&z
audit programme 审计程序表,具体审计计划 -W1p=od
audit report 审计报告 3p&T?E%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /P@%{y
audit report with a qualified opinion 有保留意见的审计报告 QK+,63@D\=
audit report with an adverse opinion 否定意见的审计报告 qE[YZ(/f0&
audit report with dual dates 双重日期审计报告 D0xQXC3$`
audit reporting stage 审计报告阶段 c/tB_]
audit responsibility 审计责任 =xIZJ8e
audit results 审计结果 Wj^e)2%
audit risk 审计风险 GW;%~qH[,
audit sampling 审计抽样 "E\mj'k
audit sampling techniques 审计抽样方法,审计抽样技术 eIalcBY
audit strategies 审计策略 5[SwF&zZ
audit summary 审计总结,审计小结 clV^Xg8D
audit team 审计小组 }' AY#g
audit test 审计测试 )h]#:,pm
audit trail 审计轨迹 Rv9jLH
audit work 审计工作 &H;,,7u
audit working paper 审计工作底稿 z``wqK
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 4\&Y;upy+
auditing standards 审计准则 aqI"4v]~b
audit-oriented working paper (审计)业务类工作底稿 T8z?_ *k
authorisation 授权 q/U-6A[0
authorisation of transaction 交易的授权 \(P?=] -
availability 可获得性 ?=M?v;8
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balance 余额;差额;平衡 zZCRej
balance sheet 资产负债表 )e?&'wa>
bank 银行 1Y'4 g3T
bank account 银行账户,银行户头 d6QrB"J`
bank statement 银行对账单 R>"Fc/{y
barter transaction 易货交易,以物换物交易 ZK^cG'^2|
basis of audit 审计依据 Yu3S3aRE
basis of preparation (会计报表的)编制基础 I61S0lz/
book of account 账目,账簿 F=e9o*z
borrowing 借款,贷款,借债 O[ird`/
branch 分支,分支机构,分店 WsV"`ij#
brought forward (账户余额等的)承上年,承上期,承上页 YkWHI(p
budget 预算 4kM/`g6?,q
building 建筑物;大楼 W[O]Aal{
business conditions 业务情况,经营情况 BM,hcTr?
business licence (企业等的)营业执照 zW%Em81Wd
business relation 业务关系 X"r)zCP+t
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