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 w;c#drY7S
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审计词汇英汉对照 &{E`=4T2
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ability to continue as a going concern 持续经营能力 k%]DT.cE
acceptability 可接受性,可接受程度 B)rr7B
acceptable level of detection risk 检查风险的可接受水平 +[whh
acceptance of engagement 接受委托 5:%..e`T
accepting the engagement for the first time 首次接受委托 Y@]);MyL
access to asset 对资产的接触 V~
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according to 根据,依据,依照 0L:V#y-*
account balance 账户余额 *Mwfod
account for 对……进行会计处理,核算;解释 ]l=O%Ev
accounting 会计,会计学 xvR?~
accounting advisory serve 会计咨询服务 &nqdl+|G*
accounting firm 会计师事务所 x2C/L
accounting information 会计信息,会计资料 `10X5V@hP
accounting period 会计期间 &[5n0e[
accounting policies 会计政策 $N;"}Gz
accounting professional bodies 会计职业组织,会计职业团体 crd|2bjp+
accounting records 会计记录 G@!_ZM8h
accounting responsibility 会计责任 Z
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accounting service 会计服务 jby~AJf%
accounting standards 会计准则 q%-&[%l
Accounting Standards for Business Enterprises 企业会计准则 D3S+LV
accounting system 会计系统 _%wK}eH+sy
accounting treatment 会计处理 .!JMPf"QEI
accuracy 准确性,精确性 #\pP2
additional audit procedures 追加审计程序 b/sOfQ
addressee 收件人,收信人 XogvtK*
Administration of State-owned Assets (the~) 国有资产管理局 :tMre^oP
administrative laws and regulations 行政法规 bZ>&QM
adverse impact 不利影响,负面影响 aKv[
adverse opinion 反对意见 uxa=KM1H
advisory group 咨询组,顾问组 4%wq:y<
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agency fee 代理费,代理费用 +_qh)HX
aggregate 总计,合计为…… 7qP4B9S
alternation of document and record 变造文件和记录 8jy-z"jc
alternative audit procedures 替代审计程序,备选审计程序 -3.UE^W2
amend 修改,修订 &/](HLdF
amortisation 摊销 ,b<9?PM
analytical capacity 分析能力 w]};0v&\~s
analytical procedures 分析性程序 v%lv8Lar'
annual financial statements 年度会计报表,年度财务报表 IQ3n@
appendix 附录,附表 >P<z |8
applicable 适用的 S d IGU[fm
applicable laws and regulations 适用的法规 W|ReLM\
application systems 应用系统 aS,a_b
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apply consistently 一贯地执行,一贯地实施 S8O)/Sg=
appropriate 适当的,合适的; g<fDY6jt
征用,挪用 Ovvny$
appropriate authorization 适当的授权 j]pohxn$5
appropriateness of audit evidence 审计证据的适当性 J?Ck4dQ
approval 批准,核准 ~|&="K4,:
assertion (会计报表上的)认定;确认 Kb-W
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 2;:lK" :
asset 资产,财产 79D=d'eA
asset restructuring 资产重组 4P|$LkI
assignment of duties 职责的划分 jCzGus!rM
assistant 助理,助理人员 kg<P t >
associated company 联属公司,联营公司 1Gsw-a;a
association 联合,结合;协会,社团 hG=k1T%=
assumption 假设,假定 %a5t15 9
at a given date 在某一特定时日 bA}Z0a
attestation 鉴证,公证 -b
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attestation service 鉴证服务 "2a$1Wmj(
audit adjustment 审计调整 =H[\%O~?b
audit areas 审计领域 cTM$ZNin
audit conclusion 审计结论 wW-A b
audit effectiveness 审计效果 eUt=n)*`
audit efficiency 审计效率 Pg/T^n&
audit engagement letter 审计业务约定书 AHwG<k
audit evidence 审计证据 ejVdxVr \7
audit fee 审计费 0<g<GQ(E
audit files 审计档案 #+9rjq:v#]
audit findings 审计中发现的事项 }'%^jt[3
audit implementation stage 审计实施阶段
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audit mark 审计标识 EY kj@
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audit materiality 审计重要性 gmY/STN
audit method 审计方法 9 ~~qAoD
audit objective 审计目标,审计目的 +'|{1gB
audit of financial statements 会计报表审计,财务报表审计 6mCq/$
audit opinion 审计意见 Uo2+:p
audit period 被审计期间,被审计年度 s`"O M^[-
audit plan 审计计划 pTWg
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audit planning 编制审计计划,制定审计计划,审计计划 U;g S
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audit planning stage 审计计划阶段 ]ni6p&b>
audit procedure 审计程序 il12T`a
audit programme 审计程序表,具体审计计划 !tU'J"Zy
audit report 审计报告 -/>9c-F
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1 tPVP
audit report with a qualified opinion 有保留意见的审计报告 3?2<WEYr
audit report with an adverse opinion 否定意见的审计报告 +{.780|
audit report with dual dates 双重日期审计报告 jv
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audit reporting stage 审计报告阶段 zsDocR
audit responsibility 审计责任 ,h^r:
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audit results 审计结果 MTb,Kmw<(
audit risk 审计风险 g:_hj_1Y M
audit sampling 审计抽样 xYI;V7
audit sampling techniques 审计抽样方法,审计抽样技术 x?
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audit strategies 审计策略
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audit summary 审计总结,审计小结 RNTa XR+Zn
audit team 审计小组 O2.'-
audit test 审计测试 3pSj kS|?>
audit trail 审计轨迹 #{$1z;i?f
audit work 审计工作 edijfhn
audit working paper 审计工作底稿 Q(Gyq:L=>
audited financial statement 审计会计报表,已审计财务报表 i@5)`<?
Auditing Guidelines (the~) 审计规范指南 X4wH/q^
auditing standards 审计准则 f
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audit-oriented working paper (审计)业务类工作底稿 X&a:g
authorisation 授权 l4vTU=
authorisation of transaction 交易的授权 D`pQ7
availability 可获得性 @vRwzc\
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balance 余额;差额;平衡 byGn,m
balance sheet 资产负债表 vvq/
bank 银行 H(|AH;?ou
bank account 银行账户,银行户头 >{5
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bank statement 银行对账单 ?mx\eX{
barter transaction 易货交易,以物换物交易 $.rzc]s
basis of audit 审计依据 L0Y0&;y|R
basis of preparation (会计报表的)编制基础 mnjs(x<m
book of account 账目,账簿 CqFeF?xd8h
borrowing 借款,贷款,借债 8#X_#
branch 分支,分支机构,分店 nPFwPk8=M
brought forward (账户余额等的)承上年,承上期,承上页 J;}3t!
budget 预算 JoZ(_Jh%m
building 建筑物;大楼 WC*=rWRxF
business conditions 业务情况,经营情况 c2 A ps
business licence (企业等的)营业执照 B=n[)"5fBO
business relation 业务关系 4^*,jS-9g}
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