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_rF(?6
<5]ufv
审计词汇英汉对照 >n"4M~I
9q ]n&5
A X8\UTHT&0
+ usB$=kJ
I&wJK'GM`
ability to continue as a going concern 持续经营能力 &Sdf0"
acceptability 可接受性,可接受程度 NA!?.zn
acceptable level of detection risk 检查风险的可接受水平 c\le8C3
acceptance of engagement 接受委托 +'0V6\y
accepting the engagement for the first time 首次接受委托 7ND4Booul
access to asset 对资产的接触 re)7h$f}
according to 根据,依据,依照 j@s* hZ^J+
account balance 账户余额 Gq]/6igzX
account for 对……进行会计处理,核算;解释 U62Z ?nge%
accounting 会计,会计学 5q;c=oRUj
accounting advisory serve 会计咨询服务 -xVZm8y
accounting firm 会计师事务所 -A^o5s
accounting information 会计信息,会计资料 odTa2$O
accounting period 会计期间 Tvl"KVGm
accounting policies 会计政策 EYRg,U&'
accounting professional bodies 会计职业组织,会计职业团体 sH.,O9'r
accounting records 会计记录 QmC#1%@a
accounting responsibility 会计责任 nIWY<Z"
accounting service 会计服务 8bdx$,$
k
accounting standards 会计准则 KP)t,\@f!
Accounting Standards for Business Enterprises 企业会计准则 *|as-!${k
accounting system 会计系统 "BZL*hHq
accounting treatment 会计处理 sLd%m+*p
accuracy 准确性,精确性 &,tj.?NCn
additional audit procedures 追加审计程序 B8~bx
%)3T
addressee 收件人,收信人 GmH`ip
i
Administration of State-owned Assets (the~) 国有资产管理局 9Cs/B*3 )b
administrative laws and regulations 行政法规 Z]XjN@j"
adverse impact 不利影响,负面影响 nyL$z-I)
adverse opinion 反对意见 |pZ:5ta#
advisory group 咨询组,顾问组 .sSbU^U
agency fee 代理费,代理费用 ?=,7'@e
aggregate 总计,合计为…… ~NTKWRaR
alternation of document and record 变造文件和记录 CT/>x3o
alternative audit procedures 替代审计程序,备选审计程序 E>N [
amend 修改,修订 XzBlT( `w
amortisation 摊销 iXLH[uhO;
analytical capacity 分析能力 k'NP+N<M
analytical procedures 分析性程序 cs 58: G5
annual financial statements 年度会计报表,年度财务报表 b$sT`+4q
appendix 附录,附表 }.D adV
applicable 适用的 Dxe]LES\]
applicable laws and regulations 适用的法规 X]_9g[V
application systems 应用系统 =\M6s
apply consistently 一贯地执行,一贯地实施 p2
!w86 F
appropriate 适当的,合适的; _:>t$*
_
征用,挪用 K{9
appropriate authorization 适当的授权 m^ /s}WEqp
appropriateness of audit evidence 审计证据的适当性 uNca@xl'
approval 批准,核准 `{NbMc\
]
assertion (会计报表上的)认定;确认 (
6ucA
assessed level of control risk 对控制风险的评估,控制风险的评估水平
i (`Q{l
asset 资产,财产 p
}e| E!
asset restructuring 资产重组 j_.tg7X
assignment of duties 职责的划分 TQykXZ2Yb)
assistant 助理,助理人员 11%Zx3
associated company 联属公司,联营公司 81!gp7c
association 联合,结合;协会,社团 Bkg./iP5x
assumption 假设,假定 ]GDjR'[z
at a given date 在某一特定时日 BKV:U\QZ
attestation 鉴证,公证
l{Et:W%|
attestation service 鉴证服务 \hdil`{>
audit adjustment 审计调整 l=L(pS3 ~
audit areas 审计领域 :jJ0 +Q
audit conclusion 审计结论 U|b)Bw<P
audit effectiveness 审计效果 ==S^IBG
audit efficiency 审计效率 tYG6Gl
audit engagement letter 审计业务约定书 !DD4Bqez
audit evidence 审计证据 `O!yt
audit fee 审计费 _p?s[r*
audit files 审计档案 ;M"[dy`dY
audit findings 审计中发现的事项 [#fz[U
audit implementation stage 审计实施阶段 vGOO"r(xL
audit mark 审计标识 7d/I"?=|rA
audit materiality 审计重要性 R[rOzoNp0
audit method 审计方法 gX|\O']6
audit objective 审计目标,审计目的 .*Z#;3
audit of financial statements 会计报表审计,财务报表审计 c<sq0('`
audit opinion 审计意见 $-.*8*9
audit period 被审计期间,被审计年度
1k`gr&S
audit plan 审计计划 1@9M[_<n5
audit planning 编制审计计划,制定审计计划,审计计划 >*\yEH9"
audit planning stage 审计计划阶段 mC3:P5/c
audit procedure 审计程序 D~M*]&
audit programme 审计程序表,具体审计计划 FD[4?\W]#
audit report 审计报告 cYBjsN(!A|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 GiKhdy
audit report with a qualified opinion 有保留意见的审计报告 4O:HT m
audit report with an adverse opinion 否定意见的审计报告 DQ&\k'"\
audit report with dual dates 双重日期审计报告 !%B-y9\
audit reporting stage 审计报告阶段 \Y`psSf+
audit responsibility 审计责任 u>:j$@56
audit results 审计结果 s<oT,SPt
audit risk 审计风险 P<;Puww/
audit sampling 审计抽样 ~S$ex,~
audit sampling techniques 审计抽样方法,审计抽样技术 b;nqhO[f}
audit strategies 审计策略 bP,Ka
audit summary 审计总结,审计小结 KUC%Da3
audit team 审计小组 pD
}b $
audit test 审计测试 m*\LO%s]E
audit trail 审计轨迹 m}]QP\
audit work 审计工作 2`> (LH
audit working paper 审计工作底稿 c7R&/JV
audited financial statement 审计会计报表,已审计财务报表 jUDE)~h
Auditing Guidelines (the~) 审计规范指南 t^}"8
auditing standards 审计准则 D[6wMep^n
audit-oriented working paper (审计)业务类工作底稿 f0YBy<a
authorisation 授权 U ,!S1EiBs
authorisation of transaction 交易的授权 fAfB.|cd
availability 可获得性 ,XI=e=
B FC
balance 余额;差额;平衡 L0w2qF
balance sheet 资产负债表 [&l+V e(
bank 银行 rbs&A{i
bank account 银行账户,银行户头 EfkBo5@ Qi
bank statement 银行对账单
[{#n?BT
barter transaction 易货交易,以物换物交易 rDu?XJA
basis of audit 审计依据 g|h;*
basis of preparation (会计报表的)编制基础 n57mh5mixM
book of account 账目,账簿 WI.+9$1:P
borrowing 借款,贷款,借债 s@Loax6@B
branch 分支,分支机构,分店 Do5{t'm3
brought forward (账户余额等的)承上年,承上期,承上页 .y0u"@iF
budget 预算 @}uo:b:Q
building 建筑物;大楼 qk>M~,
business conditions 业务情况,经营情况 c(Fo-4K
business licence (企业等的)营业执照 ]\]mwvLT
business relation 业务关系 %eGD1.R
BqdGU-Q