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 $2]>{g
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审计词汇英汉对照 :V6t5I'_
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ability to continue as a going concern 持续经营能力 D1ik*mDA=
acceptability 可接受性,可接受程度 n
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acceptable level of detection risk 检查风险的可接受水平 1D1kjM^Bo
acceptance of engagement 接受委托 F1}d@^K
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accepting the engagement for the first time 首次接受委托 $<VH~Q<
access to asset 对资产的接触
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according to 根据,依据,依照 `p)U6J
account balance 账户余额 s,mt%^x[
account for 对……进行会计处理,核算;解释 rw
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accounting 会计,会计学 m1K4_a)^[
accounting advisory serve 会计咨询服务 am'K$s
accounting firm 会计师事务所 )yz)
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accounting information 会计信息,会计资料 7#&Q-3\:
accounting period 会计期间 B$OV^iwxK
accounting policies 会计政策 o=zl{tZV
accounting professional bodies 会计职业组织,会计职业团体 4j,6t|T
accounting records 会计记录 zk@s#_3ct
accounting responsibility 会计责任 =Y^K
accounting service 会计服务
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accounting standards 会计准则 {a2Gb
Accounting Standards for Business Enterprises 企业会计准则 D\-DsT.H
accounting system 会计系统 71IM`eL=ED
accounting treatment 会计处理 Om;`"5
accuracy 准确性,精确性 h`v T[u~l
additional audit procedures 追加审计程序 1JOoICjB
addressee 收件人,收信人 !u:;Ew
Administration of State-owned Assets (the~) 国有资产管理局 klc$n07
administrative laws and regulations 行政法规 XE0b9q954
adverse impact 不利影响,负面影响 +~==qLsU
adverse opinion 反对意见 +~1FKLu
advisory group 咨询组,顾问组 44k8IYC*o
agency fee 代理费,代理费用 @eESKg(,
aggregate 总计,合计为…… Oku7&L1
alternation of document and record 变造文件和记录 A*|\E:fo
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 oBnes*
amortisation 摊销 d|gfp:Z`a
analytical capacity 分析能力 ; Ob^@OM
analytical procedures 分析性程序 1<Uv4S
annual financial statements 年度会计报表,年度财务报表 W8-vF++R
appendix 附录,附表 T'Jl,)"
applicable 适用的 gL@]p
applicable laws and regulations 适用的法规 k5}Qx'/l
application systems 应用系统 "ChJR[4
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apply consistently 一贯地执行,一贯地实施 m}beT~FT_
appropriate 适当的,合适的; [_KOU2
征用,挪用 )RWY("SUy1
appropriate authorization 适当的授权 y34 <B)Wy
appropriateness of audit evidence 审计证据的适当性 F[B=s
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approval 批准,核准 (_N(K`4#W
assertion (会计报表上的)认定;确认 4,=;:#n,J
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +sq_fd ;'D
asset 资产,财产 L|'B*
asset restructuring 资产重组 ts,V+cEA
assignment of duties 职责的划分 .WBp!*4
assistant 助理,助理人员 x lsAct:
associated company 联属公司,联营公司 IO2@^jup
association 联合,结合;协会,社团
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assumption 假设,假定 Uu Zjf9}
at a given date 在某一特定时日 j]mnH`#BL
attestation 鉴证,公证 oykb8~u}}
attestation service 鉴证服务 h>Z`&
audit adjustment 审计调整 w)R5@
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audit areas 审计领域 w xaMdA
audit conclusion 审计结论 "F
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audit effectiveness 审计效果 [{>1wJ Pdj
audit efficiency 审计效率 .jbxA2
audit engagement letter 审计业务约定书 ]{t!J^Xn
audit evidence 审计证据 *
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audit fee 审计费 Le/}xST@
audit files 审计档案 iMV=R2t 2
audit findings 审计中发现的事项 I;UT;/E2
audit implementation stage 审计实施阶段 R$QhuxT|
audit mark 审计标识 =<K6gC27
audit materiality 审计重要性 iG=Di)O
audit method 审计方法 *.T?#H
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 {#pwr WG
audit opinion 审计意见 m !i`|]m
audit period 被审计期间,被审计年度 o?IrDQ2gmh
audit plan 审计计划 Z@>kqJ%
audit planning 编制审计计划,制定审计计划,审计计划 r'o378]=
audit planning stage 审计计划阶段 ]8'PLsS9<w
audit procedure 审计程序 b0x%#trA{
audit programme 审计程序表,具体审计计划 /?S^#q>m%
audit report 审计报告 QTN'yd?WE
audit report with a disclaimer of opinion 拒绝表示意见审计报告 V:+z 3)qF
audit report with a qualified opinion 有保留意见的审计报告 z'"Y+EWN
audit report with an adverse opinion 否定意见的审计报告 O{U j
audit report with dual dates 双重日期审计报告 Tgbq4xR(
audit reporting stage 审计报告阶段 H_aG\
audit responsibility 审计责任 zXbA$
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audit results 审计结果 {&6i$4T
audit risk 审计风险 i;29*"
audit sampling 审计抽样 <:8Ew
audit sampling techniques 审计抽样方法,审计抽样技术 |goK@<
audit strategies 审计策略 LPca+o|f
audit summary 审计总结,审计小结 !*?9n^PaF
audit team 审计小组 $>
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audit test 审计测试 }O| 9Qb
audit trail 审计轨迹 (I35i!F+tY
audit work 审计工作 y3PrLBTz
audit working paper 审计工作底稿 # nAq~@X
audited financial statement 审计会计报表,已审计财务报表 uotW[L9
Auditing Guidelines (the~) 审计规范指南 -YrMV
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auditing standards 审计准则 )V_;]9<wt
audit-oriented working paper (审计)业务类工作底稿 Imq-5To#
authorisation 授权 +!$`0v
authorisation of transaction 交易的授权 Zp9kxm
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availability 可获得性 U;!J(Us
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balance 余额;差额;平衡 | :id/
balance sheet 资产负债表 <~:2~r
bank 银行 Vobq|Rd/%
bank account 银行账户,银行户头 S.<4t
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bank statement 银行对账单 `82Dm!V
barter transaction 易货交易,以物换物交易 j9vK~_?;
basis of audit 审计依据 sNP
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basis of preparation (会计报表的)编制基础 l@-h.tS
book of account 账目,账簿 a(ml#-M
borrowing 借款,贷款,借债 tvq((2
branch 分支,分支机构,分店 T
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brought forward (账户余额等的)承上年,承上期,承上页 t%<y^Wa=
budget 预算 ^6LnB#C&
building 建筑物;大楼
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business conditions 业务情况,经营情况 @X560_x[q
business licence (企业等的)营业执照 xH}bX- m
business relation 业务关系 k]`-Y E
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