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 .%82P(
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ability to continue as a going concern 持续经营能力 .WQ+AE8Q
acceptability 可接受性,可接受程度 /CIh2
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acceptable level of detection risk 检查风险的可接受水平 $8crN$ye
acceptance of engagement 接受委托 aceZ3U>W
accepting the engagement for the first time 首次接受委托 ILic.@st
access to asset 对资产的接触 x{&w?ng
according to 根据,依据,依照 sk|=% }y
account balance 账户余额 F]I=+T
account for 对……进行会计处理,核算;解释 o5n^!gi4
accounting 会计,会计学 c c
accounting advisory serve 会计咨询服务 NOS>8sy
accounting firm 会计师事务所 w%zRH
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accounting information 会计信息,会计资料 )}L??|#
accounting period 会计期间 A4QcQ"
accounting policies 会计政策 ;2m<CSv!D
accounting professional bodies 会计职业组织,会计职业团体 1+7GUSIb
accounting records 会计记录 SI6B#u-i
accounting responsibility 会计责任 c)7j QA
accounting service 会计服务 wP/A^Rs
accounting standards 会计准则 O0PJ6:9P
Accounting Standards for Business Enterprises 企业会计准则 o-cAG{.WC
accounting system 会计系统 ]p!Gt,rYq
accounting treatment 会计处理
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accuracy 准确性,精确性
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additional audit procedures 追加审计程序 9RwawTM
addressee 收件人,收信人 hwqbi "o
Administration of State-owned Assets (the~) 国有资产管理局 1JEnnqu
administrative laws and regulations 行政法规 5#E |R
adverse impact 不利影响,负面影响 s[Ur~Wvn
adverse opinion 反对意见 1w"8~Z:UXV
advisory group 咨询组,顾问组 #*>E*#?t
agency fee 代理费,代理费用 CD0VfA>Z
aggregate 总计,合计为…… <*EZ@XoN>
alternation of document and record 变造文件和记录 jn.C|9/mj
alternative audit procedures 替代审计程序,备选审计程序 7}_!
amend 修改,修订 }!TL2e
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amortisation 摊销 AddeaB5<
analytical capacity 分析能力 X#w%>al
analytical procedures 分析性程序 \VSATL:]
annual financial statements 年度会计报表,年度财务报表 ~l~Tk6EM
appendix 附录,附表 Q7bq
applicable 适用的 0L^u2HZYL
applicable laws and regulations 适用的法规 q_Lo3|t i
application systems 应用系统 !rhk
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apply consistently 一贯地执行,一贯地实施 2ij#
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appropriate 适当的,合适的; ]8;n{ }X
征用,挪用 =I
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appropriate authorization 适当的授权 +([!A6:
appropriateness of audit evidence 审计证据的适当性 +!0eu>~_&
approval 批准,核准 s4H2/EC
assertion (会计报表上的)认定;确认 3^=+gsc
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ,DnYtIERo
asset 资产,财产 4@;-%H&7
asset restructuring 资产重组 @uH#qg7
assignment of duties 职责的划分 9PUes3"v
assistant 助理,助理人员 xdy^^3"
associated company 联属公司,联营公司 Ejq#~
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association 联合,结合;协会,社团 k#:2'!7G
assumption 假设,假定 n+1y
at a given date 在某一特定时日 X%9*O[6{
attestation 鉴证,公证 Tx%VU8\?n
attestation service 鉴证服务 +' oX
audit adjustment 审计调整 W0cgI9
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audit areas 审计领域 =22ALlxk
audit conclusion 审计结论 O''y>N9
audit effectiveness 审计效果 W}'WA
audit efficiency 审计效率 efz&@|KR
audit engagement letter 审计业务约定书 [*m2
audit evidence 审计证据 YW;
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audit fee 审计费 C+NF9N
audit files 审计档案 vs&8wbS)
audit findings 审计中发现的事项 h?,\(KjP#
audit implementation stage 审计实施阶段 v$w++3H
audit mark 审计标识 %"A_!<n@*`
audit materiality 审计重要性 1MA@JA:T
audit method 审计方法 xU9@$am
audit objective 审计目标,审计目的 %1:c hvS
audit of financial statements 会计报表审计,财务报表审计 }PeZO!K
audit opinion 审计意见 !#? kWAU
audit period 被审计期间,被审计年度 F: 37MUQi
audit plan 审计计划 =fyyqb4
audit planning 编制审计计划,制定审计计划,审计计划 `^UK
audit planning stage 审计计划阶段 ,R wfp=*E
audit procedure 审计程序 B>TSdn={>
audit programme 审计程序表,具体审计计划 DHfB@/
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audit report 审计报告 7]22"mc
audit report with a disclaimer of opinion 拒绝表示意见审计报告 v
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audit report with a qualified opinion 有保留意见的审计报告 PQj<[rY
audit report with an adverse opinion 否定意见的审计报告 CV.+P-
audit report with dual dates 双重日期审计报告 kB\kpW
audit reporting stage 审计报告阶段 '=cKU0
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audit responsibility 审计责任 ~S(^T9R
audit results 审计结果 (xyS7q]m
audit risk 审计风险 gX} g
audit sampling 审计抽样 6/mF2&&g
audit sampling techniques 审计抽样方法,审计抽样技术 "<l<&
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audit strategies 审计策略 hRTMFgO
audit summary 审计总结,审计小结 2Ji+{,?,
audit team 审计小组 i</J @0}y
audit test 审计测试 @Z\~
audit trail 审计轨迹 Nf?\AK!
audit work 审计工作 WtX>Qu|
audit working paper 审计工作底稿 =3ADT$YHd
audited financial statement 审计会计报表,已审计财务报表 >xd<YwXZ
Auditing Guidelines (the~) 审计规范指南 fnH3CE
auditing standards 审计准则 !0fI"3P@r
audit-oriented working paper (审计)业务类工作底稿 KAb(NZK
authorisation 授权 E`@43Nz
authorisation of transaction 交易的授权 V,LVB_6
availability 可获得性 jM__{z
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balance 余额;差额;平衡 XT||M)#
balance sheet 资产负债表 t
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bank 银行 }e=e",eAT
bank account 银行账户,银行户头 T{-2fp8r[
bank statement 银行对账单 J gi
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barter transaction 易货交易,以物换物交易 e.X@] PQJQ
basis of audit 审计依据 zLek&s&-
basis of preparation (会计报表的)编制基础 {j6g@Vd6lx
book of account 账目,账簿 A4_>LO_qL
borrowing 借款,贷款,借债 \f"?Tv-C
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branch 分支,分支机构,分店 (K!4Kp^m
brought forward (账户余额等的)承上年,承上期,承上页 NfF~dK|
budget 预算 \p6 }
building 建筑物;大楼 (fXq<GXAn/
business conditions 业务情况,经营情况 AMk~dzNt
business licence (企业等的)营业执照 %ejeyc
business relation 业务关系 6GKT yN
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