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 sPc}hG+N
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审计词汇英汉对照 ITl>HlS
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ability to continue as a going concern 持续经营能力 6&]Z'nW0k
acceptability 可接受性,可接受程度 y_>DszRN`u
acceptable level of detection risk 检查风险的可接受水平 'C}
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acceptance of engagement 接受委托 \A^8KVE!
accepting the engagement for the first time 首次接受委托 #8L:.,AYE
access to asset 对资产的接触 l1kHFeq
according to 根据,依据,依照 Wtaz@+
account balance 账户余额 ..Dm@m}
account for 对……进行会计处理,核算;解释 13 h,V]ak
accounting 会计,会计学 iOfO+3'Z_U
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 r]-
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accounting information 会计信息,会计资料 kIa16m
accounting period 会计期间 dLGHbeZ[(
accounting policies 会计政策 W\-`}{B_/
accounting professional bodies 会计职业组织,会计职业团体 =p5]r:9
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accounting records 会计记录 ,){#J"W
accounting responsibility 会计责任 CH(Y.Kj-
accounting service 会计服务 J0vQqTaT
accounting standards 会计准则 /pkN=OBR
Accounting Standards for Business Enterprises 企业会计准则 M._E$y,5
accounting system 会计系统 v.*fJ
accounting treatment 会计处理 LK4NNZf7
accuracy 准确性,精确性 /JRZ?/<1
additional audit procedures 追加审计程序 RSj8T<
addressee 收件人,收信人 59$PWfi-\
Administration of State-owned Assets (the~) 国有资产管理局 ELV~
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administrative laws and regulations 行政法规 p2(ha3PW
adverse impact 不利影响,负面影响 gFuK/]gzI
adverse opinion 反对意见 oQpGa>6U&
advisory group 咨询组,顾问组 Ohgu*5!o
agency fee 代理费,代理费用 f99"~)B|
aggregate 总计,合计为…… :~R a}
alternation of document and record 变造文件和记录 y$nI?
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alternative audit procedures 替代审计程序,备选审计程序 ewT
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amend 修改,修订 "6IZf>N@#
amortisation 摊销 _\yR/W~
analytical capacity 分析能力 U/PNEGuQ
analytical procedures 分析性程序 &HLG<ISw
annual financial statements 年度会计报表,年度财务报表 :FU?vh$)
appendix 附录,附表 |wJdp,q R
applicable 适用的 D^>d<LX
applicable laws and regulations 适用的法规 &,8Q
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application systems 应用系统 FZ%h7Oe
apply consistently 一贯地执行,一贯地实施 &Jb$YK
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appropriate 适当的,合适的; 8mmnnf{P
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appropriate authorization 适当的授权 a_/4 ^+
appropriateness of audit evidence 审计证据的适当性 i,"Xw[H*s
approval 批准,核准 {S+?n[1r\
assertion (会计报表上的)认定;确认 %Iflf]l
assessed level of control risk 对控制风险的评估,控制风险的评估水平 z&n2JpLY7
asset 资产,财产 iku*\,6W
asset restructuring 资产重组 GK-P6d
assignment of duties 职责的划分 ` ;mQ"lO
assistant 助理,助理人员 Z5oDj|&l}
associated company 联属公司,联营公司 <z%**gP~G
association 联合,结合;协会,社团 xMQ>,nZ
assumption 假设,假定 fB
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at a given date 在某一特定时日 r?Mf3U^G
attestation 鉴证,公证 [*It' J^
attestation service 鉴证服务 N;YFr
audit adjustment 审计调整 {5
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audit areas 审计领域 'OTZ&;7{
audit conclusion 审计结论 V,VL?J\
audit effectiveness 审计效果 KyT=:f
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audit efficiency 审计效率 e0TxJ*
audit engagement letter 审计业务约定书 fnr8{sr.2Z
audit evidence 审计证据 MYb^G\K
audit fee 审计费 VHqoa>U,*
audit files 审计档案 Z2g<"M
audit findings 审计中发现的事项 4yqYs>
audit implementation stage 审计实施阶段 qHgtd+
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audit mark 审计标识 B%u[gNZ
audit materiality 审计重要性 G na%|tUz|
audit method 审计方法 u/|@iWK:
audit objective 审计目标,审计目的 urkuG4cY
audit of financial statements 会计报表审计,财务报表审计 3mYW]
audit opinion 审计意见 "1a!]45 +
audit period 被审计期间,被审计年度 QGOkB
audit plan 审计计划 /d6Rdl`w
audit planning 编制审计计划,制定审计计划,审计计划 _2`b$/)-
audit planning stage 审计计划阶段 'l!\2Wv2
audit procedure 审计程序 re%XaL
audit programme 审计程序表,具体审计计划 5Hj/7~ =
audit report 审计报告 Bca$%3M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 h*JN0O<b
audit report with a qualified opinion 有保留意见的审计报告 x.t&NP^V)
audit report with an adverse opinion 否定意见的审计报告 j3%Wrt
audit report with dual dates 双重日期审计报告 t {1 [Ip
audit reporting stage 审计报告阶段 T
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audit responsibility 审计责任 =Azk
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audit results 审计结果 \$4z@`n Y
audit risk 审计风险 >oyf i:
audit sampling 审计抽样 :ln|n6X
audit sampling techniques 审计抽样方法,审计抽样技术 44~ReN}`
audit strategies 审计策略 g8'8"9:xC
audit summary 审计总结,审计小结 eLh35tw
audit team 审计小组 _~CJitR3
audit test 审计测试
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audit trail 审计轨迹 z]%@r 7
audit work 审计工作 ?&,6Y'"
audit working paper 审计工作底稿 k0PwAt)65
audited financial statement 审计会计报表,已审计财务报表 a""9%./B
Auditing Guidelines (the~) 审计规范指南 bp?TO]LH
auditing standards 审计准则 c-NUD$
audit-oriented working paper (审计)业务类工作底稿 [R8BcO(
authorisation 授权 wTR?8$
authorisation of transaction 交易的授权 uA
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availability 可获得性
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balance 余额;差额;平衡 D2D+S
balance sheet 资产负债表 #
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bank 银行 A_ &IK;-go
bank account 银行账户,银行户头 Uv.Xw} q
bank statement 银行对账单 TBJ?8W(
barter transaction 易货交易,以物换物交易 7=X6_AD
basis of audit 审计依据 FdnLxw
basis of preparation (会计报表的)编制基础 or;VmU8$zb
book of account 账目,账簿 91&=UUkK
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borrowing 借款,贷款,借债 S
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branch 分支,分支机构,分店 )$f?v22
brought forward (账户余额等的)承上年,承上期,承上页 ,Iz9!i
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budget 预算 Oz_CEMcy
building 建筑物;大楼 nIB eZof
business conditions 业务情况,经营情况 '
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business licence (企业等的)营业执照 u&o4?]6
business relation 业务关系 lQ ki58.
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