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 .8GX8[t
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审计词汇英汉对照 6D\$K
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ability to continue as a going concern 持续经营能力 `i2:@?Kl9
acceptability 可接受性,可接受程度 3
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acceptable level of detection risk 检查风险的可接受水平 K]{x0A
acceptance of engagement 接受委托 +GYO<N7
accepting the engagement for the first time 首次接受委托 ShIJ6LZ
access to asset 对资产的接触 n%S%a>IQj
according to 根据,依据,依照 f,} (=
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account balance 账户余额 sBq-"YcjR
account for 对……进行会计处理,核算;解释 Xf YbWR
accounting 会计,会计学 "y9]>9:$-
accounting advisory serve 会计咨询服务 3>'TYXs-
accounting firm 会计师事务所 u\y
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accounting information 会计信息,会计资料 /g]NC?
accounting period 会计期间 o*t4zF&n
accounting policies 会计政策 ` ;}w!U
accounting professional bodies 会计职业组织,会计职业团体 $eq*@5B
accounting records 会计记录 o#Viz:
accounting responsibility 会计责任 5(\H:g\z
accounting service 会计服务 "-
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accounting standards 会计准则 p9y@5z
Accounting Standards for Business Enterprises 企业会计准则 #iiXJnG
accounting system 会计系统 +:_;K_h
accounting treatment 会计处理 jhJ'fI
accuracy 准确性,精确性 u~~H'*EM
additional audit procedures 追加审计程序 e~ZxDAd
addressee 收件人,收信人 (&KBYiwr
Administration of State-owned Assets (the~) 国有资产管理局 @kPe/j/[1
administrative laws and regulations 行政法规 5-RA<d#
adverse impact 不利影响,负面影响 ] :SbvsPm
adverse opinion 反对意见 R*`=Bk0+
advisory group 咨询组,顾问组 47=YP0r?>T
agency fee 代理费,代理费用 nZX`y
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aggregate 总计,合计为…… ri1;i= W
alternation of document and record 变造文件和记录 \v_R]0m\
alternative audit procedures 替代审计程序,备选审计程序 ]@6L,+W"
amend 修改,修订 ,@]*Xgt=
amortisation 摊销 zN&m-nrw
analytical capacity 分析能力 pt%*Y.)az
analytical procedures 分析性程序 4J{W8jX
annual financial statements 年度会计报表,年度财务报表 [y&uc
appendix 附录,附表 bIXD(5y
applicable 适用的 ]Om;bmwt
applicable laws and regulations 适用的法规 4
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application systems 应用系统 >H,5MM!
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; 5|A"YzY#
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appropriate authorization 适当的授权 4d8}g25C
appropriateness of audit evidence 审计证据的适当性 %w;wQ_
approval 批准,核准 +[`
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assertion (会计报表上的)认定;确认 Rr0]~2R
assessed level of control risk 对控制风险的评估,控制风险的评估水平 RDOV+2K
asset 资产,财产 'x,6t66*"l
asset restructuring 资产重组 wD92Ava
assignment of duties 职责的划分 (,R\6
assistant 助理,助理人员 13p.dp`
associated company 联属公司,联营公司 i3vg7V.
association 联合,结合;协会,社团 E^B3MyS^^
assumption 假设,假定 u)[i'ceQZ:
at a given date 在某一特定时日 bHg 0,
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attestation 鉴证,公证 T}jW,Ost
attestation service 鉴证服务 q\/xx`L
audit adjustment 审计调整 TPA*z9n+B
audit areas 审计领域 o0_H(j?
audit conclusion 审计结论 G6bvV*TRi
audit effectiveness 审计效果 }\QXPU{UVd
audit efficiency 审计效率 Ie}7#>S
audit engagement letter 审计业务约定书 -XfG
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audit evidence 审计证据 v)
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audit fee 审计费 F8&L'@m9>
audit files 审计档案 }Xb|Ur43
audit findings 审计中发现的事项 ? CU;
audit implementation stage 审计实施阶段 "8
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audit mark 审计标识 7[1VFc#tf
audit materiality 审计重要性 kbSl.V%)
audit method 审计方法 mGoNT
audit objective 审计目标,审计目的 wlDo(]mj=O
audit of financial statements 会计报表审计,财务报表审计 |\RN%w7E8
audit opinion 审计意见 LX}|%- iv
audit period 被审计期间,被审计年度 $S^rKp#
audit plan 审计计划 *G[` T%g
audit planning 编制审计计划,制定审计计划,审计计划 O&Y22mu
audit planning stage 审计计划阶段 k- exqM2x=
audit procedure 审计程序 W~5gTiBZ]
audit programme 审计程序表,具体审计计划 75iudki
audit report 审计报告 0x#
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 _6->D[dB
audit report with a qualified opinion 有保留意见的审计报告 OKA6S*
audit report with an adverse opinion 否定意见的审计报告 L+Gi
audit report with dual dates 双重日期审计报告 iV:\,<8d
audit reporting stage 审计报告阶段 Ky*xAx:
audit responsibility 审计责任 |M
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audit results 审计结果 C't%e
audit risk 审计风险 }tJMnq/m($
audit sampling 审计抽样 Z
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audit sampling techniques 审计抽样方法,审计抽样技术 <bJ~Ol
audit strategies 审计策略 _MTvNs
audit summary 审计总结,审计小结 *-'`Ea
audit team 审计小组 ;L,yJ~
audit test 审计测试 t&-c?&FO\;
audit trail 审计轨迹 &zPM#Q
audit work 审计工作 X^C $|:
audit working paper 审计工作底稿 @"iNjqxh
audited financial statement 审计会计报表,已审计财务报表 +A%zFF3
Auditing Guidelines (the~) 审计规范指南 ltHuN;C\
auditing standards 审计准则 h1#l12k^'
audit-oriented working paper (审计)业务类工作底稿 JEfhr
authorisation 授权 mo]>Um'F
authorisation of transaction 交易的授权 jRp @-S#V
availability 可获得性 :(I=z6
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balance 余额;差额;平衡 \rCdsN 2H
balance sheet 资产负债表 oTA'=<W?D
bank 银行 p+2uK|T9
bank account 银行账户,银行户头 (CE2]Nv9")
bank statement 银行对账单 {h;i x
barter transaction 易货交易,以物换物交易 -./Y
basis of audit 审计依据 +EZr@
basis of preparation (会计报表的)编制基础 cSj(u%9}
book of account 账目,账簿 x!onan
borrowing 借款,贷款,借债 U}{\qs-z t
branch 分支,分支机构,分店 ?hW(5]p|
brought forward (账户余额等的)承上年,承上期,承上页 )EG-xo@X
budget 预算 d%Ku'Jy
building 建筑物;大楼 [ <Q{
business conditions 业务情况,经营情况 5
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business licence (企业等的)营业执照 C|rl",&
business relation 业务关系 'v@1_HHW\
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