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 x f{`uHa8
\e4AxLP
审计词汇英汉对照 t|oIzjKE/
\='LR!_
A REU&8J@k&?
;\A_-a_(#
g,iW^M
ability to continue as a going concern 持续经营能力 OT$Ne
acceptability 可接受性,可接受程度 hfIP
acceptable level of detection risk 检查风险的可接受水平 >%`SXB&9
acceptance of engagement 接受委托 RYvdfj.ij
accepting the engagement for the first time 首次接受委托 u*%mUh
access to asset 对资产的接触 4"eFR'g
according to 根据,依据,依照 ,(h-
account balance 账户余额 )b]!IP3
account for 对……进行会计处理,核算;解释 [[T6X9
accounting 会计,会计学 Z>g&%3j
accounting advisory serve 会计咨询服务 {06-h %qr
accounting firm 会计师事务所 ?QFxds
accounting information 会计信息,会计资料 8*b{8%<K
accounting period 会计期间 ]SAY\;,_
accounting policies 会计政策 I@VzH(da\
accounting professional bodies 会计职业组织,会计职业团体 e}{#VB<
accounting records 会计记录 AEj%8jh
accounting responsibility 会计责任 qY%|Uo
accounting service 会计服务 :Wx7a1.Jz
accounting standards 会计准则 {ly <%Q7j
Accounting Standards for Business Enterprises 企业会计准则 ,aezMbg
accounting system 会计系统 xC9?rLUZ
accounting treatment 会计处理 "@VYJ7.1
accuracy 准确性,精确性 %k?/pRv$>
additional audit procedures 追加审计程序 E7R%G OH
addressee 收件人,收信人 Ppl :_O
f
Administration of State-owned Assets (the~) 国有资产管理局 Tw$tE:
administrative laws and regulations 行政法规 Zp[>[1@+
adverse impact 不利影响,负面影响 $'>iNMtK{p
adverse opinion 反对意见 9 9:.j=
advisory group 咨询组,顾问组 V!. Y M)B
agency fee 代理费,代理费用 5#|&&$)
aggregate 总计,合计为…… C=Fu1Hpb
alternation of document and record 变造文件和记录 $A 5O>
alternative audit procedures 替代审计程序,备选审计程序 d5L BL'/o
amend 修改,修订 <%wTI<m,-
amortisation 摊销 g*FHZM*N9
analytical capacity 分析能力 7]?y
_%kT
analytical procedures 分析性程序 }U>K>"AZl
annual financial statements 年度会计报表,年度财务报表 @6~m&$R/
appendix 附录,附表 I_Lm[
applicable 适用的 $$p +~X
applicable laws and regulations 适用的法规 )O*h79t^Q
application systems 应用系统 )Z4iM;4]
apply consistently 一贯地执行,一贯地实施 t5b cQ@Y
appropriate 适当的,合适的; pheu4
8/f
征用,挪用 %}N01P|X>
appropriate authorization 适当的授权 #+Bz$CO
appropriateness of audit evidence 审计证据的适当性 DU,B
approval 批准,核准 )R<93`q
assertion (会计报表上的)认定;确认 v0\M$@N[
assessed level of control risk 对控制风险的评估,控制风险的评估水平 b(U5n"cdA
asset 资产,财产 XD6Kp[s
asset restructuring 资产重组 Z3wdk6%:}
assignment of duties 职责的划分 !a V:T&6
assistant 助理,助理人员 )AieO-4*
associated company 联属公司,联营公司 [Pq
|6dz
association 联合,结合;协会,社团 LdiNXyyzet
assumption 假设,假定 8f~*T
at a given date 在某一特定时日 PmsZ=FY
attestation 鉴证,公证 )xg8#M=K
attestation service 鉴证服务 L?a4>uVY
audit adjustment 审计调整 <x<qO=lq
audit areas 审计领域 e 5(|9*t
audit conclusion 审计结论 &09~ D8f'
audit effectiveness 审计效果 rcLF:gd]E
audit efficiency 审计效率 o:5mgf7
audit engagement letter 审计业务约定书 suaP'0
audit evidence 审计证据 ".AW
audit fee 审计费 ODpAMt"
audit files 审计档案 ]3]B$
audit findings 审计中发现的事项 OiC|~8
audit implementation stage 审计实施阶段 %2'4h(Oq^
audit mark 审计标识 79
_8Oh
audit materiality 审计重要性 ^f(El(w
audit method 审计方法 07(LLhk@d
audit objective 审计目标,审计目的 P9`CW
audit of financial statements 会计报表审计,财务报表审计 ]I/* J^
audit opinion 审计意见 nWf8r8
audit period 被审计期间,被审计年度 &Nr+-$
audit plan 审计计划 .;bU["fn)
audit planning 编制审计计划,制定审计计划,审计计划 rOUQg_y
audit planning stage 审计计划阶段 `\ nKPj
audit procedure 审计程序 -zt*C&)b
audit programme 审计程序表,具体审计计划 l%i*.b(
audit report 审计报告 &C9)%5O)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 J1M9),
audit report with a qualified opinion 有保留意见的审计报告 P()&?C
audit report with an adverse opinion 否定意见的审计报告 .hf%L1N%F
audit report with dual dates 双重日期审计报告 meap ;p
audit reporting stage 审计报告阶段
VyIJ)F.c
audit responsibility 审计责任 -~~R?,H'Z_
audit results 审计结果 E6Uj8]P`
audit risk 审计风险 C^]UK
audit sampling 审计抽样 j:48l[;ed
audit sampling techniques 审计抽样方法,审计抽样技术 mH<|.7~0
audit strategies 审计策略 voP#}fD
audit summary 审计总结,审计小结 6khm@}}
audit team 审计小组 *r~6R
audit test 审计测试 fpzEh}:H\
audit trail 审计轨迹 j\BtaC
audit work 审计工作 n0':6*oGW
audit working paper 审计工作底稿 JAwEu79sh
audited financial statement 审计会计报表,已审计财务报表 w17{2']
Auditing Guidelines (the~) 审计规范指南 $`C$|9S
auditing standards 审计准则 >N~jlr |
audit-oriented working paper (审计)业务类工作底稿 ja{x}n*5
authorisation 授权 ^s=F<_{
authorisation of transaction 交易的授权 ^6CPC@B1
availability 可获得性 }U%E-:
B .o<9[d"
balance 余额;差额;平衡 {FC<vx{42
balance sheet 资产负债表 *`bES V
:
bank 银行 @'
J~(#}
bank account 银行账户,银行户头 g'-hSV/@}@
bank statement 银行对账单 dleLX%P
barter transaction 易货交易,以物换物交易 ^zG!Z:E
basis of audit 审计依据
8l?@ o
basis of preparation (会计报表的)编制基础 NfCo)C-t
book of account 账目,账簿 s2+_`Ogg
borrowing 借款,贷款,借债 !83 N#Y_Mz
branch 分支,分支机构,分店 --`W1!jI@
brought forward (账户余额等的)承上年,承上期,承上页 =k!F`H`/%'
budget 预算 $z@nT.x5
building 建筑物;大楼 pqb
KPpG
business conditions 业务情况,经营情况 S.C7%XU
business licence (企业等的)营业执照 D_w<igu!3
business relation 业务关系 |Y+[_D}
d5W=?