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 Z]DZ:dF
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审计词汇英汉对照 ^;s/4
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ability to continue as a going concern 持续经营能力 y!x[N!a
acceptability 可接受性,可接受程度 J[Mj8ee#
acceptable level of detection risk 检查风险的可接受水平 oO3^9?Z
acceptance of engagement 接受委托 q&9]4j
accepting the engagement for the first time 首次接受委托 1c]{rO=taN
access to asset 对资产的接触 i!UT =
according to 根据,依据,依照 (b[=~Nh'
account balance 账户余额 \P":V
account for 对……进行会计处理,核算;解释 mM?,e7Xhs
accounting 会计,会计学 }m^^6h
accounting advisory serve 会计咨询服务 /!t:MK;
accounting firm 会计师事务所 v_U/0
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accounting information 会计信息,会计资料 -
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accounting period 会计期间 o(?9vU
accounting policies 会计政策 [) >Yp-n
accounting professional bodies 会计职业组织,会计职业团体 q&?hwX
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accounting records 会计记录 T@P~A)>yo
accounting responsibility 会计责任 -Q<OSa='
accounting service 会计服务 os;94yd)
accounting standards 会计准则 kxEq_FX
Accounting Standards for Business Enterprises 企业会计准则 keD?#yY
accounting system 会计系统 V"K.s2U^
accounting treatment 会计处理 %WR"qd&HSh
accuracy 准确性,精确性 F,VWi$Po\N
additional audit procedures 追加审计程序 *Od?>z
addressee 收件人,收信人 tQT<1Q02i
Administration of State-owned Assets (the~) 国有资产管理局 9$9aBW
administrative laws and regulations 行政法规 e2V;6N
adverse impact 不利影响,负面影响 bk=;=K
adverse opinion 反对意见 kxyOe[7 S
advisory group 咨询组,顾问组 jz;
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agency fee 代理费,代理费用
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aggregate 总计,合计为…… S[y_Ewzq
alternation of document and record 变造文件和记录 nwfu@h0G
alternative audit procedures 替代审计程序,备选审计程序 reYIF*
amend 修改,修订 3"my!}03
amortisation 摊销 k^;/@:
analytical capacity 分析能力 u^]Gc p
analytical procedures 分析性程序 +T*??OW@
annual financial statements 年度会计报表,年度财务报表 N:p
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appendix 附录,附表 GJE+sqMX1
applicable 适用的 FGc#_4SiL
applicable laws and regulations 适用的法规 p^w)@^f
application systems 应用系统 QALr
apply consistently 一贯地执行,一贯地实施 ~Hg*vCd ?
appropriate 适当的,合适的; :wRfk*Ly
征用,挪用 !U2<\!_
appropriate authorization 适当的授权 %1GKN|7
appropriateness of audit evidence 审计证据的适当性 [K4k7$
approval 批准,核准 wfu`(4
assertion (会计报表上的)认定;确认 O#J7GbrHO
assessed level of control risk 对控制风险的评估,控制风险的评估水平 tp!eF"v=
asset 资产,财产 (NfB+Ue}
asset restructuring 资产重组 iDgc$'%?
assignment of duties 职责的划分 W:w SM*
assistant 助理,助理人员 0%HAa|L,,
associated company 联属公司,联营公司 ${ DSH
association 联合,结合;协会,社团 ~@ <o-|#
assumption 假设,假定 8~.8"gQ
at a given date 在某一特定时日 >bhF{*t#;y
attestation 鉴证,公证 fh1-]$z`~
attestation service 鉴证服务 gwB0/$!4"
audit adjustment 审计调整 -cn`D2RP
audit areas 审计领域 9X#]Lg?b
audit conclusion 审计结论 ~K|ha26W
audit effectiveness 审计效果 (+zU!9}I1
audit efficiency 审计效率 u9c^YC BM
audit engagement letter 审计业务约定书 i~<.@&vt
audit evidence 审计证据 #1}%=nAsi
audit fee 审计费 Iv9U4
audit files 审计档案 =mcQe^M
audit findings 审计中发现的事项 qn{9vr
audit implementation stage 审计实施阶段 SjA'<ZX>TM
audit mark 审计标识 UF89gG4
audit materiality 审计重要性
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audit method 审计方法 |?f~T"|>
audit objective 审计目标,审计目的 ^K~=2^sh
audit of financial statements 会计报表审计,财务报表审计 LKZ<\%
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audit opinion 审计意见 s6;ZaU
audit period 被审计期间,被审计年度 5OFB
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audit plan 审计计划 _|MK0'+f
audit planning 编制审计计划,制定审计计划,审计计划 [;D1O;c'W.
audit planning stage 审计计划阶段 (otD4VR_
audit procedure 审计程序 .]<iRf[\[
audit programme 审计程序表,具体审计计划 Gw6!cp|/
audit report 审计报告 r`+G9sj3U
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ^foCcO
audit report with a qualified opinion 有保留意见的审计报告 9&B#@cw
audit report with an adverse opinion 否定意见的审计报告 hS%oQ)zvE
audit report with dual dates 双重日期审计报告 g*4^HbVxt
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 Z%I '
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audit results 审计结果 4Uwcc):f
audit risk 审计风险 zY4y]k8D*
audit sampling 审计抽样 &f)pU>Di
audit sampling techniques 审计抽样方法,审计抽样技术 k#V\O2lb
audit strategies 审计策略 Ck/w:i@>?
audit summary 审计总结,审计小结 ?AI`,*^
audit team 审计小组 s!F8<:FRJD
audit test 审计测试 Eh9{n,5-
audit trail 审计轨迹 *J4\KU
audit work 审计工作 v806f
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audit working paper 审计工作底稿 2G:KaQ)
audited financial statement 审计会计报表,已审计财务报表 nx{X^oc8e
Auditing Guidelines (the~) 审计规范指南 YXU2UIY<~
auditing standards 审计准则 AuB BSk8($
audit-oriented working paper (审计)业务类工作底稿 (ze9-!%
authorisation 授权 5GJa+St?
authorisation of transaction 交易的授权 ?xQm_
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availability 可获得性 tjne[p
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balance 余额;差额;平衡 J/Ch
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balance sheet 资产负债表 \x8'K
bank 银行 N{Pa&/V
bank account 银行账户,银行户头 y;.5AvfD
bank statement 银行对账单 uCWBM
barter transaction 易货交易,以物换物交易 >ca`0gu
basis of audit 审计依据 [cfXcl
basis of preparation (会计报表的)编制基础 m'ZxmsFo
book of account 账目,账簿 m^tf=O<
borrowing 借款,贷款,借债 #Qu|9Q[QH
branch 分支,分支机构,分店 /(
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brought forward (账户余额等的)承上年,承上期,承上页 2jP(D%n
budget 预算 O;(n[k
building 建筑物;大楼 pWoeF=+y]W
business conditions 业务情况,经营情况 @]V_%,
business licence (企业等的)营业执照 {Sc
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business relation 业务关系 Vg"v C
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