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 *ufVZzP(
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审计词汇英汉对照 nl)l:A+q8
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ability to continue as a going concern 持续经营能力 YwizA}a#
acceptability 可接受性,可接受程度 J\l'nqS"
acceptable level of detection risk 检查风险的可接受水平 M 8NWQ^Y
acceptance of engagement 接受委托 Kl/n>qEt
accepting the engagement for the first time 首次接受委托 IzI2w6a
access to asset 对资产的接触 <L'6CBbP
according to 根据,依据,依照 r
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account balance 账户余额 /UG]hJ-wn
account for 对……进行会计处理,核算;解释 6* 6 |R93
accounting 会计,会计学 HD_ #-M
accounting advisory serve 会计咨询服务 k -!Jww
accounting firm 会计师事务所 OpD%lRl
accounting information 会计信息,会计资料 <N(r-
accounting period 会计期间 8= "01
accounting policies 会计政策 }bZb8hiG
accounting professional bodies 会计职业组织,会计职业团体 ;k:17&:8ue
accounting records 会计记录 #V$h?`qhwr
accounting responsibility 会计责任 7U1^=Y@t}
accounting service 会计服务 A4{p(MS5
accounting standards 会计准则 [pxC3{|d$
Accounting Standards for Business Enterprises 企业会计准则 BVzMgn
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accounting system 会计系统 N8KH.P+
accounting treatment 会计处理 j"r7M|Z+V
accuracy 准确性,精确性 /T<))@$
additional audit procedures 追加审计程序 w| eVl{~p
addressee 收件人,收信人 6o)RsxN eu
Administration of State-owned Assets (the~) 国有资产管理局 ,(3oAj\
administrative laws and regulations 行政法规 %?X6TAtH
adverse impact 不利影响,负面影响 M(U<H;Csk
adverse opinion 反对意见 @j<Q2z^
advisory group 咨询组,顾问组 `$t|O&z
agency fee 代理费,代理费用 z'01V8e
aggregate 总计,合计为…… z 4qEC
alternation of document and record 变造文件和记录 e'|IRhr
alternative audit procedures 替代审计程序,备选审计程序 'm^]X3y*
amend 修改,修订 u?rs6A[h#
amortisation 摊销 25Uw\rKeO
analytical capacity 分析能力 j8)rz
analytical procedures 分析性程序 ;_S
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annual financial statements 年度会计报表,年度财务报表 .
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appendix 附录,附表 e<$s~ UXv
applicable 适用的 A5E^1j}h@
applicable laws and regulations 适用的法规 : "^/?Sd
application systems 应用系统 {BY(zsl
apply consistently 一贯地执行,一贯地实施 tGJJ|mle>
appropriate 适当的,合适的; VDFs.;:s
征用,挪用 v^dQ%+}7>
appropriate authorization 适当的授权 4Mr
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appropriateness of audit evidence 审计证据的适当性 j6WDh}#
approval 批准,核准 kgHZaQnD
assertion (会计报表上的)认定;确认 _BoYyJQH
assessed level of control risk 对控制风险的评估,控制风险的评估水平 \0n<6^y
asset 资产,财产 oU|_(p"e|
asset restructuring 资产重组 YYhN>d$
assignment of duties 职责的划分 gsYQ"/S9
assistant 助理,助理人员 4rLc]
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associated company 联属公司,联营公司 vA2>&YDFX
association 联合,结合;协会,社团 H`s[=Y,m
assumption 假设,假定 w<u@L
at a given date 在某一特定时日 E[Q2ZqhgbP
attestation 鉴证,公证 8Z CR9%
attestation service 鉴证服务 Q7]bUPDO
audit adjustment 审计调整 7J1f$5$m5
audit areas 审计领域 . @0@Y
audit conclusion 审计结论 ${e5Ka
audit effectiveness 审计效果 !0_/=mA^
audit efficiency 审计效率 NJCSo(O
audit engagement letter 审计业务约定书 v7/k0D .
audit evidence 审计证据 ojyP.R
audit fee 审计费 cB)tfS4)
audit files 审计档案 ~^PNMZk
audit findings 审计中发现的事项 4U
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audit implementation stage 审计实施阶段 C;
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audit mark 审计标识 %\L{Ud%7
audit materiality 审计重要性 L d{`k
audit method 审计方法 XAN.Plk
audit objective 审计目标,审计目的 N/eus"O;
audit of financial statements 会计报表审计,财务报表审计 vdh[%T,&
audit opinion 审计意见 hC4
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audit period 被审计期间,被审计年度 A
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audit plan 审计计划 Wuk!\<T{
audit planning 编制审计计划,制定审计计划,审计计划 LrT?
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audit planning stage 审计计划阶段 w"O{@2B3:H
audit procedure 审计程序 LLL;SNY
audit programme 审计程序表,具体审计计划 B
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audit report 审计报告 26p_fKY
audit report with a disclaimer of opinion 拒绝表示意见审计报告 8JXS:J.|v
audit report with a qualified opinion 有保留意见的审计报告 b7y#uL1AE
audit report with an adverse opinion 否定意见的审计报告 XQ2YUe]DJ
audit report with dual dates 双重日期审计报告 NiMsAI@j
audit reporting stage 审计报告阶段 kjDmwa+91T
audit responsibility 审计责任 T 0qM"
audit results 审计结果 T7|=
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audit risk 审计风险 \Xe{vlo>h
audit sampling 审计抽样 4+89
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audit sampling techniques 审计抽样方法,审计抽样技术 qDcoccE
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audit strategies 审计策略 ?zf
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audit summary 审计总结,审计小结 $rJgBN
audit team 审计小组 Tz~a. h@
audit test 审计测试 Fkg%_v$
audit trail 审计轨迹 9fWR8iV
audit work 审计工作 FOteNQTj
audit working paper 审计工作底稿 VUOe7c=
audited financial statement 审计会计报表,已审计财务报表 s@E)=;!
Auditing Guidelines (the~) 审计规范指南 >[&ser
auditing standards 审计准则 j'OXT<n*
audit-oriented working paper (审计)业务类工作底稿 BC5R$W.e
authorisation 授权 x=-(p}0o;<
authorisation of transaction 交易的授权 x |gYxZ
availability 可获得性 MEM(uBYKOb
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balance 余额;差额;平衡 * \B(-
balance sheet 资产负债表 h/2@4XKj
bank 银行 ("YWJJ'H
bank account 银行账户,银行户头 Dbb=d8utE
bank statement 银行对账单 U5OFw+J
barter transaction 易货交易,以物换物交易 3dJiu
basis of audit 审计依据 Xpv<v[a
basis of preparation (会计报表的)编制基础 KE~.f(
book of account 账目,账簿 ~'|^|*}~Dj
borrowing 借款,贷款,借债 i3pOGa<
branch 分支,分支机构,分店 v2a(yH
brought forward (账户余额等的)承上年,承上期,承上页 Qp
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budget 预算 0~P]Fw^w
building 建筑物;大楼 mwMu1#
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 s8 u`v1
business relation 业务关系 76]Z~^Y
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