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 [NGq$5
-gb@BIV#
审计词汇英汉对照 7.yCs[Z
=G
'c %
A &y
3;`A7,
a63Ud<_a7
z=rSb4"W
ability to continue as a going concern 持续经营能力 xWWVU}fd1
acceptability 可接受性,可接受程度 =|
r%
lx
acceptable level of detection risk 检查风险的可接受水平 W{}M${6&
acceptance of engagement 接受委托 @GQtyl;q
accepting the engagement for the first time 首次接受委托 AY9#{c>X
access to asset 对资产的接触 gb^'u
according to 根据,依据,依照 xCu\ jc)2
account balance 账户余额 Nfl5tI$U:
account for 对……进行会计处理,核算;解释 3XUie;*`
accounting 会计,会计学 -BrJ5]T>*
accounting advisory serve 会计咨询服务 \tU[,3
accounting firm 会计师事务所 |Yi_|']#
accounting information 会计信息,会计资料 m\ @Q}
accounting period 会计期间 soB_
j
accounting policies 会计政策 `my\59T
accounting professional bodies 会计职业组织,会计职业团体 Hv
=7+O$
accounting records 会计记录 S)^eHuXPI
accounting responsibility 会计责任 .
accounting service 会计服务 wFL7JwK:G
accounting standards 会计准则 T<0V ^B7
Accounting Standards for Business Enterprises 企业会计准则 - l0X]&Ex
accounting system 会计系统 zK: 2.4
accounting treatment 会计处理 Qer}eg
`R
accuracy 准确性,精确性 \Dx)P[Ur
additional audit procedures 追加审计程序 7 z+Ngt' !
addressee 收件人,收信人 m]VOw)mBF
Administration of State-owned Assets (the~) 国有资产管理局 qi1#s,
administrative laws and regulations 行政法规 #]wBXzu?
adverse impact 不利影响,负面影响 [5P1 pkZ
adverse opinion 反对意见 xZMAX}8 v
advisory group 咨询组,顾问组 TI^X gl~
agency fee 代理费,代理费用 ^%33&<mB}
aggregate 总计,合计为…… mGUG
alternation of document and record 变造文件和记录 xHn
"D@
alternative audit procedures 替代审计程序,备选审计程序 @WzrrCpj
amend 修改,修订 Lyjp
amortisation 摊销 d]^\qeG^p
analytical capacity 分析能力 7}Jn`^!
analytical procedures 分析性程序 Rdy-6
annual financial statements 年度会计报表,年度财务报表 s#(<zBZ9p#
appendix 附录,附表 F:G
Vysy
applicable 适用的 )dRBI)P
applicable laws and regulations 适用的法规 0&6(y*
#Z
application systems 应用系统 K=J">^uW
apply consistently 一贯地执行,一贯地实施 \.
`{nq
appropriate 适当的,合适的; <IQ}j^u-F
征用,挪用 ].x`Fq3
appropriate authorization 适当的授权 !4+@b
s
appropriateness of audit evidence 审计证据的适当性 ue!wo-|#G
approval 批准,核准 CN#2-[T
assertion (会计报表上的)认定;确认 J/A UOInh
assessed level of control risk 对控制风险的评估,控制风险的评估水平 YM +4:P2
asset 资产,财产 2D{`AJ
asset restructuring 资产重组 :h<QM$P<
assignment of duties 职责的划分 NKu*kL}W=
assistant 助理,助理人员 @9h6D<?
associated company 联属公司,联营公司 pIvr*UzY
association 联合,结合;协会,社团 lT F#efcW
assumption 假设,假定 vb]H$@0
at a given date 在某一特定时日 q>dERN&
attestation 鉴证,公证 ,mD{4 >7
attestation service 鉴证服务 Y^}c+)t
audit adjustment 审计调整 NYF
7Ep; _
audit areas 审计领域 :>, m$XO
audit conclusion 审计结论 +C`zI~8
audit effectiveness 审计效果 *> 7Zc
audit efficiency 审计效率 9*xv
,Yz8
audit engagement letter 审计业务约定书 /8s>JPXKH[
audit evidence 审计证据 #j6qq
3OG
audit fee 审计费 Qr*7bE(a
audit files 审计档案 [hKt4]R
audit findings 审计中发现的事项
MVe4[<
audit implementation stage 审计实施阶段 |F?/L>
audit mark 审计标识 zFO#oW,D
audit materiality 审计重要性 :@sjOY
audit method 审计方法 - f%J_`
audit objective 审计目标,审计目的 3rVWehCv
audit of financial statements 会计报表审计,财务报表审计 E>x,$w<?
audit opinion 审计意见 sFonc
audit period 被审计期间,被审计年度 43o!Vr/S
audit plan 审计计划 K}Rq<zW
audit planning 编制审计计划,制定审计计划,审计计划 ;cW9NS3:
audit planning stage 审计计划阶段 Q`(h
audit procedure 审计程序 |Ht~o(]&&/
audit programme 审计程序表,具体审计计划 0D^c4[Y'l
audit report 审计报告 ~
#9(Q
audit report with a disclaimer of opinion 拒绝表示意见审计报告 -jL10~/
audit report with a qualified opinion 有保留意见的审计报告 };nOG;
audit report with an adverse opinion 否定意见的审计报告 s7na!A[
audit report with dual dates 双重日期审计报告 vI+X9C?
audit reporting stage 审计报告阶段 ZD`0(CkXb
audit responsibility 审计责任 ynG@/S6)K
audit results 审计结果 A$Xm
O}+
audit risk 审计风险 eR:!1z_h
audit sampling 审计抽样 $}Ky6sBnvO
audit sampling techniques 审计抽样方法,审计抽样技术 5s=L5]]r_j
audit strategies 审计策略 ]ZM-c~nL
audit summary 审计总结,审计小结 {t QZqqdn@
audit team 审计小组 gjex; h
audit test 审计测试 ?M@ff0
audit trail 审计轨迹 qZ DP-
audit work 审计工作 M07==R7
audit working paper 审计工作底稿 Q%^!j_#
audited financial statement 审计会计报表,已审计财务报表 *odwg$
Auditing Guidelines (the~) 审计规范指南 .
I#dR*
auditing standards 审计准则 v[=TPfX0
audit-oriented working paper (审计)业务类工作底稿 ,L9ioYbp
authorisation 授权 Y|N.R(sAs&
authorisation of transaction 交易的授权 (eF "[,z
availability 可获得性 Tn(c%ytN
B "*0h=x$
balance 余额;差额;平衡 uUI@!)@2
balance sheet 资产负债表 W)m\q}]FYz
bank 银行 J+=+0{}
bank account 银行账户,银行户头 ]R8JBnA
bank statement 银行对账单 G}p*oz~
barter transaction 易货交易,以物换物交易 y?yWM8
basis of audit 审计依据
Fd/.\s
basis of preparation (会计报表的)编制基础 tAH0o\1;
book of account 账目,账簿 \} +b_J6-
borrowing 借款,贷款,借债 Y SD|#0
branch 分支,分支机构,分店 CWS&f
g%o{
brought forward (账户余额等的)承上年,承上期,承上页 -@yu 9=DT
budget 预算 /U =eB?>
building 建筑物;大楼 w2e9Ue~WH
business conditions 业务情况,经营情况 QPT%CW61M
business licence (企业等的)营业执照 Z2hIoCT
business relation 业务关系 |sklY0?l(
rk .tLk