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 PCt&66F
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审计词汇英汉对照 C[gSiL
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ability to continue as a going concern 持续经营能力 F^A1'J
acceptability 可接受性,可接受程度 G!0|ocE}
acceptable level of detection risk 检查风险的可接受水平 #'$CC<*vy
acceptance of engagement 接受委托 pxDZ}4mOh
accepting the engagement for the first time 首次接受委托 -#rFCfPy^
access to asset 对资产的接触 ~)oC+H@{
according to 根据,依据,依照
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account balance 账户余额 p)TH^87
account for 对……进行会计处理,核算;解释 r8Gq\ ^
accounting 会计,会计学 &^&k]JBaV
accounting advisory serve 会计咨询服务 60X B
accounting firm 会计师事务所 0qR;Z{k
accounting information 会计信息,会计资料 {(xNC#
accounting period 会计期间 Dk]Y\:
accounting policies 会计政策 XUW~8P
accounting professional bodies 会计职业组织,会计职业团体 ]!0*k#i_.
accounting records 会计记录
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accounting responsibility 会计责任 ps<JKHC/c
accounting service 会计服务 QKCk. 0Xe
accounting standards 会计准则 E37`g}ZS
Accounting Standards for Business Enterprises 企业会计准则 Q#:,s8TW[
accounting system 会计系统 eDTEy;^o
accounting treatment 会计处理 -*?a*q/#nQ
accuracy 准确性,精确性 F Fg0}
additional audit procedures 追加审计程序 '<1T>|`/t
addressee 收件人,收信人 =>S5}6
Administration of State-owned Assets (the~) 国有资产管理局 : 2?i9F0_
administrative laws and regulations 行政法规 u!{P{C
adverse impact 不利影响,负面影响 EZBk;*=B
adverse opinion 反对意见 _Vp9Y:mX2
advisory group 咨询组,顾问组 ^dqyX(
agency fee 代理费,代理费用 j##I
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aggregate 总计,合计为…… 5F
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alternation of document and record 变造文件和记录 `n5|4yaG~
alternative audit procedures 替代审计程序,备选审计程序 <R]?8L0{h
amend 修改,修订 Is?0q@
amortisation 摊销 trgj]|?M
analytical capacity 分析能力 lBPZB%
analytical procedures 分析性程序 oD!72W_:
annual financial statements 年度会计报表,年度财务报表 PiAA,
appendix 附录,附表 =I7#Vtd^K<
applicable 适用的 ]S%qfna e1
applicable laws and regulations 适用的法规 J. {[>
application systems 应用系统 YSv\T '3
apply consistently 一贯地执行,一贯地实施 5:56l>0
appropriate 适当的,合适的; =@{H7z(p&
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appropriate authorization 适当的授权 SV8rZWJ
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 5O*.qp?
assertion (会计报表上的)认定;确认 l'-iIbKX
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a.c2ScXG
asset 资产,财产 o
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asset restructuring 资产重组 bl}$
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assignment of duties 职责的划分 yfuvU2nVH
assistant 助理,助理人员 \{NeDv{A
associated company 联属公司,联营公司 ::adT=
association 联合,结合;协会,社团 1Qf5H!5vx
assumption 假设,假定 h}+,]^
at a given date 在某一特定时日 #i:p,5~")
attestation 鉴证,公证 QD /| zi
attestation service 鉴证服务 cWh Aj>?_Q
audit adjustment 审计调整 eFZ`0V0
audit areas 审计领域 d \0K3=h
audit conclusion 审计结论 m}F1sRkdQ
audit effectiveness 审计效果 R2u[IVZW:-
audit efficiency 审计效率 0~n=|3*P
audit engagement letter 审计业务约定书 "
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audit evidence 审计证据 %2/WyD$U
audit fee 审计费 o+6Y/6Xp@
audit files 审计档案 m,)Re8W-
audit findings 审计中发现的事项 #T
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audit implementation stage 审计实施阶段 C"hc.A&4
audit mark 审计标识 hQHV]xW
audit materiality 审计重要性 <}i\fJX6
audit method 审计方法 3tOnALv
audit objective 审计目标,审计目的 nQ/(*d
audit of financial statements 会计报表审计,财务报表审计 SznNvd <
audit opinion 审计意见 I9tdr<
audit period 被审计期间,被审计年度 e|Lh~sVq
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 =B;rj
audit planning stage 审计计划阶段 EeL~`$f
audit procedure 审计程序 pMs%`j#T
audit programme 审计程序表,具体审计计划 S{fNeK
audit report 审计报告 dd98vVj
audit report with a disclaimer of opinion 拒绝表示意见审计报告 E%/E%9-7\
audit report with a qualified opinion 有保留意见的审计报告 sowkxw.^Q
audit report with an adverse opinion 否定意见的审计报告 %T1(3T{Li
audit report with dual dates 双重日期审计报告 =o+t_.)N
audit reporting stage 审计报告阶段 >Q"eaJxE!l
audit responsibility 审计责任 ~EX/IIa{
audit results 审计结果
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audit risk 审计风险 D>LdDhNn,`
audit sampling 审计抽样 X0P<ifIv
audit sampling techniques 审计抽样方法,审计抽样技术 gzl_
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audit strategies 审计策略 NV*t
audit summary 审计总结,审计小结 #gi&pR'$
audit team 审计小组 }bjTb!
audit test 审计测试 3#5sj >
audit trail 审计轨迹 U'Vz
audit work 审计工作 97<Y.
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audit working paper 审计工作底稿 Eepy%-\
audited financial statement 审计会计报表,已审计财务报表 mlIc`GSI
Auditing Guidelines (the~) 审计规范指南 Fvi<5v
auditing standards 审计准则 h9SS
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audit-oriented working paper (审计)业务类工作底稿 qj=12;
authorisation 授权 IvH0sS`F
authorisation of transaction 交易的授权 .VWH
availability 可获得性 &hqGGfVsd
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balance 余额;差额;平衡 %Z.>)R4
balance sheet 资产负债表 P +oCcYp
bank 银行 ><^A4s
bank account 银行账户,银行户头 Rw Y)
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bank statement 银行对账单 ioh_5
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barter transaction 易货交易,以物换物交易 BA
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basis of audit 审计依据 0(
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basis of preparation (会计报表的)编制基础 h:j-Xd$H+
book of account 账目,账簿 8 rnr>Ee@
borrowing 借款,贷款,借债 tAYu|\]
branch 分支,分支机构,分店 va#~ \%`
brought forward (账户余额等的)承上年,承上期,承上页 4[rD|
budget 预算 ygT,I+7\
building 建筑物;大楼 NoiU5pP
business conditions 业务情况,经营情况 l
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business licence (企业等的)营业执照 H6e^"E
business relation 业务关系 85M
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