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 D\}A{I92F4
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审计词汇英汉对照 Sl,\<a
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ability to continue as a going concern 持续经营能力 vN`2KCl~3
acceptability 可接受性,可接受程度 K'6dlwn).
acceptable level of detection risk 检查风险的可接受水平 r~&[Gaw
acceptance of engagement 接受委托 z@Klj qN
accepting the engagement for the first time 首次接受委托 T)ZO+}
access to asset 对资产的接触 9ZbT41
according to 根据,依据,依照 5 *8V4ca
account balance 账户余额 hmfO\gc}y
account for 对……进行会计处理,核算;解释 Vz(O=w=
accounting 会计,会计学 s<f<:BC
accounting advisory serve 会计咨询服务 R4 8w\?L
accounting firm 会计师事务所 Y7TW_[_u
accounting information 会计信息,会计资料 r5h+_&v,M
accounting period 会计期间 hRU.^Fn#%
accounting policies 会计政策 {tq.c9+!d
accounting professional bodies 会计职业组织,会计职业团体 8.9Z0
accounting records 会计记录 ;7jszs.6%
accounting responsibility 会计责任 ]kXiT Yg
accounting service 会计服务 %r1NRg8
accounting standards 会计准则 Q{s9
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Accounting Standards for Business Enterprises 企业会计准则 |\PI"rW
accounting system 会计系统 F/91Es
accounting treatment 会计处理 Fj?gXc5{
accuracy 准确性,精确性 5crd.1@^
additional audit procedures 追加审计程序 k[ {h$
addressee 收件人,收信人 <OQn|zU\
Administration of State-owned Assets (the~) 国有资产管理局 sqtMhUQ?>w
administrative laws and regulations 行政法规 ZCP
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adverse impact 不利影响,负面影响 l70a&[W
adverse opinion 反对意见 MLbmz\8a
advisory group 咨询组,顾问组 ?pE)K<+Zkf
agency fee 代理费,代理费用
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aggregate 总计,合计为…… P2U^%_~
alternation of document and record 变造文件和记录 ~F gxhK2+
alternative audit procedures 替代审计程序,备选审计程序 %\i
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amend 修改,修订 Q L0
amortisation 摊销 4^3}+cJ7j
analytical capacity 分析能力 z|pC*1A\
analytical procedures 分析性程序 _#9F@SCA
annual financial statements 年度会计报表,年度财务报表 TBAF_$
appendix 附录,附表 ~pv|
applicable 适用的 NNOemTh
applicable laws and regulations 适用的法规 T?4pV#
application systems 应用系统 q9
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apply consistently 一贯地执行,一贯地实施 %5?Zjp+9
appropriate 适当的,合适的; %QYH]DR
征用,挪用 Nk#[~$Q-1
appropriate authorization 适当的授权 DW@|H
appropriateness of audit evidence 审计证据的适当性 DJ zJ$Q
approval 批准,核准 xaPaK-
assertion (会计报表上的)认定;确认 Fv| )[>z0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |n*nByL/
asset 资产,财产 %<^IAMkp
asset restructuring 资产重组 uWtj?Q+M|
assignment of duties 职责的划分 e-Pn,j
assistant 助理,助理人员
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associated company 联属公司,联营公司 bS1?I@
association 联合,结合;协会,社团 8^ujA
assumption 假设,假定 (uW$ch@2K
at a given date 在某一特定时日 q(Q$lRj/I-
attestation 鉴证,公证 5$58z
attestation service 鉴证服务 !R`E+G@
audit adjustment 审计调整 4r+@7hnK
audit areas 审计领域 b.N$eJlQ&
audit conclusion 审计结论 R[qfG!
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audit effectiveness 审计效果 8zI*<RX.Q
audit efficiency 审计效率 #YiphR&
audit engagement letter 审计业务约定书 j[ fE^&
audit evidence 审计证据 Z9)-kRQz=r
audit fee 审计费 )z".lw
audit files 审计档案 =._V$:a6o
audit findings 审计中发现的事项 ZC99/NWN
audit implementation stage 审计实施阶段 DN$[rCi7
audit mark 审计标识 eBZ94rA]
audit materiality 审计重要性 Ha)Vf +W
audit method 审计方法 _
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audit objective 审计目标,审计目的 Bn4wr
audit of financial statements 会计报表审计,财务报表审计 iAl.(j
audit opinion 审计意见 )/p=ZH0[
audit period 被审计期间,被审计年度 -/g<A~+i]$
audit plan 审计计划 _9pcHhJux
audit planning 编制审计计划,制定审计计划,审计计划 at
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audit planning stage 审计计划阶段 PwC9@c%c
audit procedure 审计程序 X-_ $jKfM
audit programme 审计程序表,具体审计计划 Qo5yfdR
audit report 审计报告 2+oS'nL
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]4X08Cm^
audit report with a qualified opinion 有保留意见的审计报告 Q2)CbH
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audit report with an adverse opinion 否定意见的审计报告 RSTA!?K/.
audit report with dual dates 双重日期审计报告 <Od5}
audit reporting stage 审计报告阶段 gb^<6BYUG
audit responsibility 审计责任 {Qf/.[
audit results 审计结果 2{6%+>jB
audit risk 审计风险 1_B;r9x
audit sampling 审计抽样 \dHdL\f
audit sampling techniques 审计抽样方法,审计抽样技术 G'<Ie@$6l
audit strategies 审计策略 k^{}p8;3
audit summary 审计总结,审计小结 qydRmi
audit team 审计小组 @UK%l
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audit test 审计测试 N|3a(mtiZ'
audit trail 审计轨迹 U&'Xs
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audit work 审计工作 sPP(>y( \
audit working paper 审计工作底稿 \gW6E^
audited financial statement 审计会计报表,已审计财务报表 tJa
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Auditing Guidelines (the~) 审计规范指南 )4;$;
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auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 UfNcI[xr
authorisation 授权 ']:>Ww.S
authorisation of transaction 交易的授权 wZs jbNf`K
availability 可获得性 <ht^Ck
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balance 余额;差额;平衡 [!S%nYs&8L
balance sheet 资产负债表 wlEmy.)H
bank 银行 *G"}m/j-
bank account 银行账户,银行户头 ?58*#'r
bank statement 银行对账单 Fp(-&,L0fc
barter transaction 易货交易,以物换物交易 <Em|0hth
basis of audit 审计依据 ]^6r7nfR6|
basis of preparation (会计报表的)编制基础 \B
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book of account 账目,账簿 (v0i]1ly[
borrowing 借款,贷款,借债 h @2.D|c)g
branch 分支,分支机构,分店 1uJpn
brought forward (账户余额等的)承上年,承上期,承上页 W5(.Hub}
budget 预算 l H{~?x
building 建筑物;大楼 U}<' [o
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business conditions 业务情况,经营情况 cq4sgQ?sW
business licence (企业等的)营业执照 APv&
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business relation 业务关系 v@1f,d
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