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 T^f&58{ 7
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ability to continue as a going concern 持续经营能力 f R{WS:Pv
acceptability 可接受性,可接受程度 U`vt/#j
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acceptable level of detection risk 检查风险的可接受水平 Di5Op(S((
acceptance of engagement 接受委托 H~1?MAX
accepting the engagement for the first time 首次接受委托 Q%b46"
access to asset 对资产的接触 CsQ}P)
according to 根据,依据,依照 @%5F^Vbd
account balance 账户余额 ]>]H:NEq
account for 对……进行会计处理,核算;解释 a7 '\*
accounting 会计,会计学 Ov{B-zCA
accounting advisory serve 会计咨询服务 [;kj,j
accounting firm 会计师事务所 rnt$BB[g
accounting information 会计信息,会计资料 ]T28q/B;k
accounting period 会计期间 9BgQoK@
accounting policies 会计政策 Xb07 l3UG
accounting professional bodies 会计职业组织,会计职业团体 EzY
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accounting records 会计记录 s#8{:ko
accounting responsibility 会计责任 fSb
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accounting service 会计服务 l<+,(E=
accounting standards 会计准则 ='l6
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Accounting Standards for Business Enterprises 企业会计准则 &<;nl^
accounting system 会计系统 I?xhak1)lu
accounting treatment 会计处理 &`9bGO
accuracy 准确性,精确性 4 9+}OIX
additional audit procedures 追加审计程序 BM}a?nnoc
addressee 收件人,收信人 &b#NF1Q.
Administration of State-owned Assets (the~) 国有资产管理局 S3[oA&
administrative laws and regulations 行政法规 wE=8jl*
adverse impact 不利影响,负面影响 l.t. ,:
adverse opinion 反对意见 {Ac3/UM/
advisory group 咨询组,顾问组 DW;.R<
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agency fee 代理费,代理费用 PeR<FSF ,i
aggregate 总计,合计为…… \?Oa}&k$F8
alternation of document and record 变造文件和记录 Ub-k<]yZ
alternative audit procedures 替代审计程序,备选审计程序 v+,
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amend 修改,修订 >5YYij5Aj
amortisation 摊销 )}k`X<~k
analytical capacity 分析能力 m]b.P,~v
analytical procedures 分析性程序 <H(AS'
annual financial statements 年度会计报表,年度财务报表 ieK'<%dxF
appendix 附录,附表 "Mu$3w
applicable 适用的 YJ;a{)e
applicable laws and regulations 适用的法规 :r[-7
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application systems 应用系统 os0"haOI9h
apply consistently 一贯地执行,一贯地实施 \}_7^)S;
appropriate 适当的,合适的; Hwi7oXP
征用,挪用 dYttse'
appropriate authorization 适当的授权 B?>#cpWj
appropriateness of audit evidence 审计证据的适当性 n ;fTx
approval 批准,核准 4iB)oR
assertion (会计报表上的)认定;确认 NhaeAD
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 pLFL6\{g
asset 资产,财产 _O'rZ5}&
asset restructuring 资产重组 Lzb [%?
assignment of duties 职责的划分 ^*T{-U'
assistant 助理,助理人员 bu!<0AP"N+
associated company 联属公司,联营公司 Op)R3qt{
association 联合,结合;协会,社团 0DjBqh$
assumption 假设,假定 {hp@j#
at a given date 在某一特定时日 !N2 n@bo
attestation 鉴证,公证 I2!&=" 7@
attestation service 鉴证服务 J*kzJ{vwy*
audit adjustment 审计调整 !!Gi.VL
audit areas 审计领域 dXSb%ho
audit conclusion 审计结论 +=F);;!
audit effectiveness 审计效果 `E%d$
audit efficiency 审计效率 o ML
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audit engagement letter 审计业务约定书 TEy.zzt
audit evidence 审计证据 5+PBS)pJ]%
audit fee 审计费 m_W.r+s~C4
audit files 审计档案 $+yQ48Wq
audit findings 审计中发现的事项 h3ZL0Fi*
audit implementation stage 审计实施阶段 :1Yd;%>92
audit mark 审计标识 eh#
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audit materiality 审计重要性
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audit method 审计方法 rs)aEmvC
audit objective 审计目标,审计目的 M;@03 x W
audit of financial statements 会计报表审计,财务报表审计 d3hTz@JY
audit opinion 审计意见 jT_Tx\k
audit period 被审计期间,被审计年度 gG|
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audit plan 审计计划 nWg)zj:
audit planning 编制审计计划,制定审计计划,审计计划 $zH0$aOx
audit planning stage 审计计划阶段 o".O#^3H%
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 m,"tdVo .
audit report 审计报告 ."g5+ xX
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :BiR6>1:
audit report with a qualified opinion 有保留意见的审计报告 Jywz27j
audit report with an adverse opinion 否定意见的审计报告 WUQh[A41
audit report with dual dates 双重日期审计报告 |L#r)$n{1
audit reporting stage 审计报告阶段 >LZ)<-Mk
audit responsibility 审计责任 3^Q U4
audit results 审计结果 bao5^t}
audit risk 审计风险 GOgT(.5
audit sampling 审计抽样 ?d'9TOlD
audit sampling techniques 审计抽样方法,审计抽样技术 4C*=8oe_
audit strategies 审计策略 ]qTr4`.
audit summary 审计总结,审计小结 H%jIjf
audit team 审计小组 }Bg<Fm
audit test 审计测试 [Cr~gd+q
audit trail 审计轨迹 W-B[_
audit work 审计工作 mhSsOmJ5
audit working paper 审计工作底稿 Uv$u\D+@[
audited financial statement 审计会计报表,已审计财务报表 g#&##f
Auditing Guidelines (the~) 审计规范指南 qt;Tfuo
auditing standards 审计准则 69w"$Vk
audit-oriented working paper (审计)业务类工作底稿 qOanu
authorisation 授权 F#R\Ot,hv
authorisation of transaction 交易的授权 pIjVJ9+j
availability 可获得性 &xT~;R^
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balance 余额;差额;平衡 xJ.!Q)[
balance sheet 资产负债表 ZOsn,nF
bank 银行 r\D8_S_
bank account 银行账户,银行户头 xL"o)]a=
bank statement 银行对账单 *XR~fs?/*W
barter transaction 易货交易,以物换物交易 `h]f(
basis of audit 审计依据 f.CI.aozW
basis of preparation (会计报表的)编制基础 g0$k_
book of account 账目,账簿 (KU@hp-\
borrowing 借款,贷款,借债 *a.*Ha
branch 分支,分支机构,分店 XOFaS '.
brought forward (账户余额等的)承上年,承上期,承上页 SZ){1Hu
budget 预算 Q*(C)/ QW
building 建筑物;大楼 D'+8]B
business conditions 业务情况,经营情况 B)NB6dCp
business licence (企业等的)营业执照 ^!tI+F{n{
business relation 业务关系 w#b2iE+Bw
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