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 CL7_3^2qI
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审计词汇英汉对照 C#[P<= v
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ability to continue as a going concern 持续经营能力 q"269W:
acceptability 可接受性,可接受程度 ;QVTb3Th
acceptable level of detection risk 检查风险的可接受水平 .8'c
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acceptance of engagement 接受委托 +6:
accepting the engagement for the first time 首次接受委托 Swf%WuDj
access to asset 对资产的接触 0[H/>%3O
according to 根据,依据,依照 5ms]Wbh)
account balance 账户余额 3Z~_6P^
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account for 对……进行会计处理,核算;解释 n3?
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accounting 会计,会计学 BJ_"FG
accounting advisory serve 会计咨询服务 T:
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accounting firm 会计师事务所 SP<(24zdd
accounting information 会计信息,会计资料 aY4v'[
accounting period 会计期间 <0Y<9+g!
accounting policies 会计政策 ]?V:+>t=
accounting professional bodies 会计职业组织,会计职业团体 k v_t6 (qd
accounting records 会计记录 h143HXBi1+
accounting responsibility 会计责任 JS03BItt
accounting service 会计服务 Ze
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accounting standards 会计准则 ~
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Accounting Standards for Business Enterprises 企业会计准则 bp" @p:
accounting system 会计系统 %INkuNa8\
accounting treatment 会计处理 du0o4~-
accuracy 准确性,精确性 b*tb$F
additional audit procedures 追加审计程序 e2fv
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addressee 收件人,收信人 *oLDy1<
Administration of State-owned Assets (the~) 国有资产管理局 HP7~Zn)c
administrative laws and regulations 行政法规 yFd .tQs
adverse impact 不利影响,负面影响 rosD)]I7
adverse opinion 反对意见 *"OlO}o
advisory group 咨询组,顾问组 DBGU:V,85
agency fee 代理费,代理费用 gKQs:25
aggregate 总计,合计为…… 'cu14m_
alternation of document and record 变造文件和记录 b{&'r~
alternative audit procedures 替代审计程序,备选审计程序 T++q.oFc
amend 修改,修订 [CI0N
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amortisation 摊销 VcsMDa
analytical capacity 分析能力 /]0SF_dZ
analytical procedures 分析性程序 a~R.">>$
annual financial statements 年度会计报表,年度财务报表 ]H{*Z3S
appendix 附录,附表 o&M.9V?~~
applicable 适用的 2rC&
applicable laws and regulations 适用的法规 YvuE:ia
application systems 应用系统 d"E3ypPK
apply consistently 一贯地执行,一贯地实施 `gCJ[
appropriate 适当的,合适的; CY.92I@S
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appropriate authorization 适当的授权 Cb|1Jtb
appropriateness of audit evidence 审计证据的适当性 86cnEj=
approval 批准,核准 ;"#y HP`
assertion (会计报表上的)认定;确认 mJ(
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 !?).4yr
asset 资产,财产 Wt@hST
asset restructuring 资产重组 F/1
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assignment of duties 职责的划分 rtbV*@Z
assistant 助理,助理人员 XM"Qs.E
associated company 联属公司,联营公司 O3T7O`H[
association 联合,结合;协会,社团 =z"8#_3A
assumption 假设,假定 f.%3G+
at a given date 在某一特定时日 3P>1-=
attestation 鉴证,公证 bJ9*z~z)e
attestation service 鉴证服务 3*\Q]|SI!
audit adjustment 审计调整 (GGosXU-v
audit areas 审计领域 Z5F#r>> `
audit conclusion 审计结论 FG!hb?_1
audit effectiveness 审计效果 Zv@
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audit efficiency 审计效率 Ahbh,U
audit engagement letter 审计业务约定书 QBi]gT@&g
audit evidence 审计证据 \et2aX !
audit fee 审计费 ;/pI@Ck
audit files 审计档案 T%FW|jKw
audit findings 审计中发现的事项 5`:d$rv
audit implementation stage 审计实施阶段 X<$DNRN
audit mark 审计标识 ,~1sZ`C
audit materiality 审计重要性 4{vEW(
audit method 审计方法 f52P1V]
audit objective 审计目标,审计目的 E
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audit of financial statements 会计报表审计,财务报表审计 E`@Z9k1 `
audit opinion 审计意见 ^Z\"d#A
audit period 被审计期间,被审计年度 34"PtWbV>
audit plan 审计计划 yH43Yo#Rk
audit planning 编制审计计划,制定审计计划,审计计划 h
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audit planning stage 审计计划阶段 v.4G>0 0^
audit procedure 审计程序 $%'3w~h`
audit programme 审计程序表,具体审计计划 '+vmC*-I(
audit report 审计报告 @OFx
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 AOKC1iD%Y
audit report with a qualified opinion 有保留意见的审计报告 RjgJIVm(
audit report with an adverse opinion 否定意见的审计报告 3iX\):4
audit report with dual dates 双重日期审计报告 Q
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audit reporting stage 审计报告阶段 );q~TZ[Do
audit responsibility 审计责任 <-N2<sl
audit results 审计结果 P,3w
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audit risk 审计风险 P7Qel ,
audit sampling 审计抽样 n{etDO
audit sampling techniques 审计抽样方法,审计抽样技术 T2.[iD!A
audit strategies 审计策略 ZMiOKVl
audit summary 审计总结,审计小结 1kUlQ*[<|
audit team 审计小组 &dK
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audit test 审计测试 (
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audit trail 审计轨迹 T,>L
audit work 审计工作 0WSZhzNyY
audit working paper 审计工作底稿 7OG:G z+)x
audited financial statement 审计会计报表,已审计财务报表 t&[<Dl/L
Auditing Guidelines (the~) 审计规范指南 O1t$]k:
auditing standards 审计准则 \weg%a
audit-oriented working paper (审计)业务类工作底稿 b8YdONdy
authorisation 授权 LGW_7&0<<
authorisation of transaction 交易的授权 { %]imf|g.
availability 可获得性 v3X
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balance 余额;差额;平衡 U4pIRa)S
balance sheet 资产负债表 b]+F/@h~]
bank 银行 WVy'f|3;
bank account 银行账户,银行户头 e yJ07
bank statement 银行对账单 H0Pxw
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barter transaction 易货交易,以物换物交易 KT(Z
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basis of audit 审计依据 )S)L9('IxT
basis of preparation (会计报表的)编制基础 3`HK^((o
book of account 账目,账簿 my.EvN
borrowing 借款,贷款,借债 ;hX( /T
branch 分支,分支机构,分店 !.]JiT'o
brought forward (账户余额等的)承上年,承上期,承上页 *Y m?gCig
budget 预算 hi0HEm\
building 建筑物;大楼
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business conditions 业务情况,经营情况 g\JJkXjD#
business licence (企业等的)营业执照 l]R0r{{
business relation 业务关系 smQ^(S^
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