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 pA(B~9 WQ
8Wn;U!qT
审计词汇英汉对照 ^goa$uxU
.z/M (
A '-sAi
EP.nVvuL
MP|J 0=H5
ability to continue as a going concern 持续经营能力 s? /#8 `
acceptability 可接受性,可接受程度 {shf\pm!o
acceptable level of detection risk 检查风险的可接受水平 >uS?Nz5/
acceptance of engagement 接受委托 0n25{N
accepting the engagement for the first time 首次接受委托 (f DA
access to asset 对资产的接触 S^,1N4
according to 根据,依据,依照 $sDvE~f0n
account balance 账户余额 cPh
U qET
account for 对……进行会计处理,核算;解释 #}50oWE
accounting 会计,会计学 ~7$E\w6
accounting advisory serve 会计咨询服务 }cK<2J#
accounting firm 会计师事务所 2Y~6~*8*~
accounting information 会计信息,会计资料 :3k&[W*
accounting period 会计期间 k r0PL)$
accounting policies 会计政策 ~]HeoQK
accounting professional bodies 会计职业组织,会计职业团体 SG1o<#>
accounting records 会计记录
t.sbfLu
accounting responsibility 会计责任 gxEa?QH
accounting service 会计服务 Qe=,EXf
accounting standards 会计准则 ^dB~#
A1
Accounting Standards for Business Enterprises 企业会计准则 OR[6pr@
accounting system 会计系统 OhmKjY/}
accounting treatment 会计处理 BJI}gm2y
accuracy 准确性,精确性 +u%^YBr
additional audit procedures 追加审计程序 +NGjDa
addressee 收件人,收信人 Vv=/{31
Administration of State-owned Assets (the~) 国有资产管理局 #J.v[bOWQ
administrative laws and regulations 行政法规 2s, [DC
adverse impact 不利影响,负面影响 WvG0hts=[
adverse opinion 反对意见 8spoDb.S
advisory group 咨询组,顾问组 H"|xG;cf
agency fee 代理费,代理费用 YfBb=rN2s
aggregate 总计,合计为…… (Dr g
alternation of document and record 变造文件和记录 >
Y
<in/
alternative audit procedures 替代审计程序,备选审计程序 6QsH?!bu
amend 修改,修订 Mq-QWx"P
amortisation 摊销 Zh
qrN]x
analytical capacity 分析能力 8'Dp3x^W>
analytical procedures 分析性程序 KlMrM% ;y
annual financial statements 年度会计报表,年度财务报表
laX(?{_
appendix 附录,附表 >$=-0?.
applicable 适用的 V eO$n*O
applicable laws and regulations 适用的法规 P(I`^x
application systems 应用系统 W:q79u yX
apply consistently 一贯地执行,一贯地实施 J&4QI( b.
appropriate 适当的,合适的; T9r"vw
征用,挪用 I`"8}d@Jm
appropriate authorization 适当的授权 ea3;1-b:
appropriateness of audit evidence 审计证据的适当性 t0_o.S
approval 批准,核准 7a_pO1MBL
assertion (会计报表上的)认定;确认 L/1zG/@
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ZD{%0uh
asset 资产,财产 :fI|>I
~
asset restructuring 资产重组 VuqN)CE^Uq
assignment of duties 职责的划分 EL!V\J`S_
assistant 助理,助理人员 *<k8H5z8]
associated company 联属公司,联营公司 5b
X*8H
D
association 联合,结合;协会,社团 "dfq
assumption 假设,假定 |4uH
at a given date 在某一特定时日 )(~s-x^\z@
attestation 鉴证,公证 8Xpf|?.
attestation service 鉴证服务 12 HBq8o
audit adjustment 审计调整 ~_WsjD0O
audit areas 审计领域 GOJ*>GpS
audit conclusion 审计结论 v3|-eWet^
audit effectiveness 审计效果 85;
BS'
audit efficiency 审计效率 3-cCdn
audit engagement letter 审计业务约定书 7%?2>t3~
audit evidence 审计证据 <V?M~u[7f
audit fee 审计费 }
DY{> D>
audit files 审计档案 O]{3aMs!Y
audit findings 审计中发现的事项 ;h[p "
audit implementation stage 审计实施阶段 3`PPTG
audit mark 审计标识 )%rGD
=2~
audit materiality 审计重要性 RAMkTS
audit method 审计方法 :uhU<H<,f
audit objective 审计目标,审计目的 Wbo{v r[2+
audit of financial statements 会计报表审计,财务报表审计 WP, Ll\K)7
audit opinion 审计意见 s%h|>l[lKT
audit period 被审计期间,被审计年度
/]H6'
audit plan 审计计划 pG?AwB~@n
audit planning 编制审计计划,制定审计计划,审计计划 @UCI^a~w
audit planning stage 审计计划阶段 JmDi{B?
audit procedure 审计程序 1iWo*+5
audit programme 审计程序表,具体审计计划 eli
T<sw8
audit report 审计报告 ~!( (?8"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >ZMB}pt`
audit report with a qualified opinion 有保留意见的审计报告 Q 6djfEN>
audit report with an adverse opinion 否定意见的审计报告 >]N}3J}47g
audit report with dual dates 双重日期审计报告 06@^knm
audit reporting stage 审计报告阶段 ]h4^3
audit responsibility 审计责任 y<7C!E#b8
audit results 审计结果 j8p</gd
audit risk 审计风险 <a/TDW
audit sampling 审计抽样 <<#-IsT
audit sampling techniques 审计抽样方法,审计抽样技术 `"CIy_m
audit strategies 审计策略 O~t]:p9_
audit summary 审计总结,审计小结 x]
[/9e
audit team 审计小组 oej5bAi
audit test 审计测试 r0ml|PX
audit trail 审计轨迹 Xup rl2+
audit work 审计工作 X0<qG
audit working paper 审计工作底稿 ~R7F[R
audited financial statement 审计会计报表,已审计财务报表 +X[+SF)!
Auditing Guidelines (the~) 审计规范指南 |l\&4/SJ
auditing standards 审计准则 2=Sv#
audit-oriented working paper (审计)业务类工作底稿 6&8 ([J
authorisation 授权 yWI30hW
authorisation of transaction 交易的授权 rQ~7BlE
availability 可获得性 GT$.#};u
B H;('h#=cD
balance 余额;差额;平衡 NQQ+l0txI
balance sheet 资产负债表 ^%(HZ'$wC
bank 银行 T
b~|p_;o
bank account 银行账户,银行户头 e>yPFXSk
bank statement 银行对账单 4DhGp
barter transaction 易货交易,以物换物交易 YyOPgF] M
basis of audit 审计依据 +O`3eP`u
basis of preparation (会计报表的)编制基础 tHF-OarUO
book of account 账目,账簿 B/"TaXVU
borrowing 借款,贷款,借债 cj
?aCVa
branch 分支,分支机构,分店 r)Q/YzXx*
brought forward (账户余额等的)承上年,承上期,承上页 ? yL3XB>
budget 预算 }DH3_M!
building 建筑物;大楼 uw'>tb@
business conditions 业务情况,经营情况 USF9sF0l
business licence (企业等的)营业执照 @qP
uYFnw
business relation 业务关系 y|r+<
= MQpYX