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 GFd~..$
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审计词汇英汉对照 JJJlgr]#
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ability to continue as a going concern 持续经营能力 AD$k`Cj
acceptability 可接受性,可接受程度 Iw(2D(se
acceptable level of detection risk 检查风险的可接受水平 3vTX2e.w
acceptance of engagement 接受委托 |0:&dw?*!
accepting the engagement for the first time 首次接受委托 .m_yx{FZ=
access to asset 对资产的接触 gzqx{ ]
according to 根据,依据,依照 |@pJ]
account balance 账户余额 >xu}eWSz
account for 对……进行会计处理,核算;解释 J0xOB;rd
accounting 会计,会计学 3f9J!B`n
accounting advisory serve 会计咨询服务 k]FP1\Y
accounting firm 会计师事务所 #iD5&
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accounting information 会计信息,会计资料 iyNyj44
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accounting period 会计期间 5^'PjtW6
accounting policies 会计政策 v|acKux=t
accounting professional bodies 会计职业组织,会计职业团体 9u<4Q_I`
accounting records 会计记录 %0 (,f
accounting responsibility 会计责任 /zZ$<mVG
accounting service 会计服务 .um]1_= \
accounting standards 会计准则 5_";EED
Accounting Standards for Business Enterprises 企业会计准则 {`fhcEC
accounting system 会计系统 sxM
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accounting treatment 会计处理 v
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accuracy 准确性,精确性 #mY*H^jI]~
additional audit procedures 追加审计程序 g2%&/zq/
addressee 收件人,收信人 #I[tsly}
Administration of State-owned Assets (the~) 国有资产管理局 ^G'8!!ys
administrative laws and regulations 行政法规 7M#2T
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adverse impact 不利影响,负面影响 b*=eMc
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adverse opinion 反对意见 B:qH7`s
advisory group 咨询组,顾问组 ?,
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agency fee 代理费,代理费用 *IWO ,!
aggregate 总计,合计为…… Z#.J>_u
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alternation of document and record 变造文件和记录 ,aS6|~ac4
alternative audit procedures 替代审计程序,备选审计程序 4eapR|#T
amend 修改,修订 K FV&Dt}<
amortisation 摊销 +@D [%l|
analytical capacity 分析能力 {M:Fsay>p
analytical procedures 分析性程序 ?H8w/{J
annual financial statements 年度会计报表,年度财务报表 NN1d?cOn
appendix 附录,附表 J$6tCFD
applicable 适用的 j>XM+>
applicable laws and regulations 适用的法规 HHu|X`tc
application systems 应用系统 #
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apply consistently 一贯地执行,一贯地实施 kQ4-W9u
appropriate 适当的,合适的; 3~H_UGw
征用,挪用 0eq="|n^|
appropriate authorization 适当的授权 xZAc~~9tD
appropriateness of audit evidence 审计证据的适当性 B$A`-
approval 批准,核准 ]~~PD?jh
assertion (会计报表上的)认定;确认 A-<\?13uW
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1iBOf8
asset 资产,财产 7z!|sPW](b
asset restructuring 资产重组 hX4&B
assignment of duties 职责的划分 @8X)hpHf
assistant 助理,助理人员 )70-q yA
associated company 联属公司,联营公司 > ?s
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association 联合,结合;协会,社团 fiA_6
assumption 假设,假定 u 0KVp6`
at a given date 在某一特定时日 '5zolp%St
attestation 鉴证,公证 PR?Ls{}p\
attestation service 鉴证服务 GkqKIs
audit adjustment 审计调整 4:<74B
audit areas 审计领域 ("UcjB^62
audit conclusion 审计结论 1HY
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audit effectiveness 审计效果 8Wx
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audit efficiency 审计效率 @,0W(
audit engagement letter 审计业务约定书 _r+2o-ZR
audit evidence 审计证据 fT1/@
audit fee 审计费 JK:i-
audit files 审计档案 _j t>%v4}4
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 Xy[O
audit mark 审计标识 !v(j#N< m
audit materiality 审计重要性 b^b@W^\hn
audit method 审计方法 @q0\oG4L
audit objective 审计目标,审计目的 M qq/k J
audit of financial statements 会计报表审计,财务报表审计 b
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audit opinion 审计意见 )P
audit period 被审计期间,被审计年度 b*w izd
audit plan 审计计划 ~/LO @
audit planning 编制审计计划,制定审计计划,审计计划 kG
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audit planning stage 审计计划阶段 TZ8:3ti
audit procedure 审计程序 iX4?5yz~<
audit programme 审计程序表,具体审计计划 ? pq#|PI)
audit report 审计报告 >t_5(K4
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;]AJ_h(<`
audit report with a qualified opinion 有保留意见的审计报告 {RFpTh7f:
audit report with an adverse opinion 否定意见的审计报告 =\mAvVe
audit report with dual dates 双重日期审计报告 gZbC[L
audit reporting stage 审计报告阶段 W@<(WI3
audit responsibility 审计责任 "w3#2q&
audit results 审计结果 R7%'
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audit risk 审计风险 `)e5pK
audit sampling 审计抽样 ,e\'Y!'
audit sampling techniques 审计抽样方法,审计抽样技术 OxGKtnAjf
audit strategies 审计策略 )/VhkSXbG!
audit summary 审计总结,审计小结 =+24jHs
audit team 审计小组 ;"/[gFD5u
audit test 审计测试 k=D_9_
audit trail 审计轨迹 4cC
audit work 审计工作 [JI>e;l
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audit working paper 审计工作底稿 t){})nZ/4
audited financial statement 审计会计报表,已审计财务报表 t5
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Auditing Guidelines (the~) 审计规范指南 c:QZ(8d]L
auditing standards 审计准则 rqJ'm?>cr
audit-oriented working paper (审计)业务类工作底稿 WE;QEA /
authorisation 授权 >2Z0XEe
authorisation of transaction 交易的授权 -Zs.4@GH
availability 可获得性 UQZ<sp4v;
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balance 余额;差额;平衡 SMX70T!'9
balance sheet 资产负债表 B",5"'id
bank 银行 HLMcOuj
bank account 银行账户,银行户头 7wKN
bank statement 银行对账单 uL!QeY>k\
barter transaction 易货交易,以物换物交易 byALM
basis of audit 审计依据 1+wmR4o
basis of preparation (会计报表的)编制基础 _:(RkS!x
book of account 账目,账簿 >uHU3<2&
borrowing 借款,贷款,借债 ) -yJKmV
branch 分支,分支机构,分店 k:1p:&*m
brought forward (账户余额等的)承上年,承上期,承上页 7 YS 'Tf
budget 预算 z$#q'
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building 建筑物;大楼 3$<u3Zi6
business conditions 业务情况,经营情况 S$O+p&!X
business licence (企业等的)营业执照 }_,\yC9F
business relation 业务关系 uY 6]rt_#a
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