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 6]?%1HSi
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审计词汇英汉对照 2xLtJR4L
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ability to continue as a going concern 持续经营能力 :0l+x0l}
acceptability 可接受性,可接受程度 7{F\b
acceptable level of detection risk 检查风险的可接受水平 Dds-;9
acceptance of engagement 接受委托 UN.;w3`Oc
accepting the engagement for the first time 首次接受委托 P?h1nxm`'
access to asset 对资产的接触 [;z\bV<S
according to 根据,依据,依照 fmz"Zg9=
account balance 账户余额 blgA`)GI
account for 对……进行会计处理,核算;解释 f#!+l1GV
accounting 会计,会计学 -"I$$C
accounting advisory serve 会计咨询服务 Da(k>vR@4
accounting firm 会计师事务所 ez'NHodwk2
accounting information 会计信息,会计资料 @JbxGi
accounting period 会计期间 d&NnpjH}c
accounting policies 会计政策 :VT%d{Vp_
accounting professional bodies 会计职业组织,会计职业团体 @njNP^'Kx
accounting records 会计记录 s6|'s<x"j
accounting responsibility 会计责任 eyMn! a
accounting service 会计服务 ,j*9 )
accounting standards 会计准则 t<8)h8eW
Accounting Standards for Business Enterprises 企业会计准则 wb.yGfJ
accounting system 会计系统 E#KZZ lbx
accounting treatment 会计处理 { ^dq7!
accuracy 准确性,精确性 f7_(C0d
additional audit procedures 追加审计程序 S.!,qv z
addressee 收件人,收信人 |0i{z(B
Administration of State-owned Assets (the~) 国有资产管理局 g5nJ0=9
administrative laws and regulations 行政法规 |c/=9Bb
adverse impact 不利影响,负面影响 VP#KoX85
adverse opinion 反对意见 ;mU;+~YE
advisory group 咨询组,顾问组 qf x*a88
agency fee 代理费,代理费用 U T\4
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aggregate 总计,合计为…… sv=U^xI
alternation of document and record 变造文件和记录 3lp'U&3`5
alternative audit procedures 替代审计程序,备选审计程序 K
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amend 修改,修订
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amortisation 摊销 unFRfec{
analytical capacity 分析能力 lJdBUoO
analytical procedures 分析性程序 D -tRy~}
annual financial statements 年度会计报表,年度财务报表 O{l4 f:51
appendix 附录,附表 "&2 F
applicable 适用的 sQ}|Lu9hZ
applicable laws and regulations 适用的法规 AO7[SHDZ
application systems 应用系统 B"_O!
apply consistently 一贯地执行,一贯地实施 QR&e~rks
appropriate 适当的,合适的; "UTW(~D'
征用,挪用 Ar!0GwE+
appropriate authorization 适当的授权 h <4`|Bg+
appropriateness of audit evidence 审计证据的适当性 &+#5gii1i
approval 批准,核准 !.6n=r8d
assertion (会计报表上的)认定;确认 E]mm^i`|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Y$ jX
asset 资产,财产 v#Rh:#7O%U
asset restructuring 资产重组 CV
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assignment of duties 职责的划分 fd
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assistant 助理,助理人员 +aOdaNcI
associated company 联属公司,联营公司 uY.Ns ?8
association 联合,结合;协会,社团 SZKYq8ZA)V
assumption 假设,假定 [Qnf]n\FJ
at a given date 在某一特定时日 qofAA!3z
attestation 鉴证,公证 }b\hRy~=r
attestation service 鉴证服务 lI?
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audit adjustment 审计调整 @R5^J{T
audit areas 审计领域 t+U.4mS-
audit conclusion 审计结论 )$!b`u
audit effectiveness 审计效果 fbh,V%t7
audit efficiency 审计效率 O >h`
audit engagement letter 审计业务约定书 5sT3|yq
audit evidence 审计证据 FoetP`
audit fee 审计费 a?-&O$UHf\
audit files 审计档案 5GM-*Ak @
audit findings 审计中发现的事项 c& ;@i$X(
audit implementation stage 审计实施阶段 zr|DC]
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audit mark 审计标识 ^)-[g
audit materiality 审计重要性 >:-e
audit method 审计方法 9vV==A#
audit objective 审计目标,审计目的 D./{f8
audit of financial statements 会计报表审计,财务报表审计 (xb2H~WrN
audit opinion 审计意见 1d< b\P0
audit period 被审计期间,被审计年度 :IZAdlz[@
audit plan 审计计划 tKV,
audit planning 编制审计计划,制定审计计划,审计计划 jfMkN
audit planning stage 审计计划阶段 v.|#^A?Qx
audit procedure 审计程序 EnWv9I<
audit programme 审计程序表,具体审计计划 p3A9<g
audit report 审计报告 [OCjYC`
audit report with a disclaimer of opinion 拒绝表示意见审计报告 x@OBGKV
audit report with a qualified opinion 有保留意见的审计报告 :(A&8<}-6
audit report with an adverse opinion 否定意见的审计报告 f8;?WSGyD2
audit report with dual dates 双重日期审计报告 PZ|I3z
audit reporting stage 审计报告阶段 1D'r;`z
audit responsibility 审计责任 KA?}o^-F
audit results 审计结果 bny5e:= d
audit risk 审计风险 gxl7jY
audit sampling 审计抽样 D"pT?\kO
audit sampling techniques 审计抽样方法,审计抽样技术 ?b+Y])SJK
audit strategies 审计策略 c]{}|2
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audit summary 审计总结,审计小结 ;}E}N:A
audit team 审计小组 xqX3uq
audit test 审计测试 hP)Zm%@0f
audit trail 审计轨迹 5R
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audit work 审计工作 v Z9OJrF
audit working paper 审计工作底稿 K
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audited financial statement 审计会计报表,已审计财务报表 6bPxEILm
Auditing Guidelines (the~) 审计规范指南 vW &G\L
auditing standards 审计准则 ;O}%SCF7
audit-oriented working paper (审计)业务类工作底稿 \8xSfe
authorisation 授权 I(*3n"
authorisation of transaction 交易的授权 r.eK;
availability 可获得性 :GIBB=D9
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balance 余额;差额;平衡 4H6Fq*W{k
balance sheet 资产负债表 RvAgv[8
bank 银行 A^,E~Z!x
bank account 银行账户,银行户头 %j\&}>P4$
bank statement 银行对账单 s6~;)(r
barter transaction 易货交易,以物换物交易 $bG*f*w
basis of audit 审计依据 &<;T$Y
basis of preparation (会计报表的)编制基础 vQ
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book of account 账目,账簿 ;0Z-
borrowing 借款,贷款,借债 u1 Q;M`+>
branch 分支,分支机构,分店 *V kaFQZ$,
brought forward (账户余额等的)承上年,承上期,承上页 n
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budget 预算 44u)F@)
building 建筑物;大楼 ,,uhEoH
business conditions 业务情况,经营情况 i9L]h69r
business licence (企业等的)营业执照 1L*[
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business relation 业务关系 jQV[zcM
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