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 -LI^(_
r%QTUuRXC3
审计词汇英汉对照 sH(@X<{p
Jn!-Wa,
A 5i `q
~5g2~.&*
lJ1_Zs `
ability to continue as a going concern 持续经营能力 +0)s{?
acceptability 可接受性,可接受程度 /D2
cY>
acceptable level of detection risk 检查风险的可接受水平 jYE<d&Cq
acceptance of engagement 接受委托 &Z3g$R 9
accepting the engagement for the first time 首次接受委托 M#ED49Dh>
access to asset 对资产的接触 /o%J /|
according to 根据,依据,依照 Zt;3HY=y
account balance 账户余额 r$7fw}'I
account for 对……进行会计处理,核算;解释 /<ODP6Yy;
accounting 会计,会计学 BSU%.tmI
accounting advisory serve 会计咨询服务 Vm\ly;v'R
accounting firm 会计师事务所 av|r^zc
accounting information 会计信息,会计资料 R{={7.As+
accounting period 会计期间 9HJrMX
accounting policies 会计政策 |Rk9
W
accounting professional bodies 会计职业组织,会计职业团体 g+'=#NS}
accounting records 会计记录 "*E06=fiG
accounting responsibility 会计责任 E$!0h_.(
accounting service 会计服务 -CePtq`
accounting standards 会计准则 b7;`A~{9v
Accounting Standards for Business Enterprises 企业会计准则 y*ux7KO
accounting system 会计系统 rZ[}vU/H`
accounting treatment 会计处理 W%$sA}O
accuracy 准确性,精确性
pHO,][VZ
additional audit procedures 追加审计程序 !Miw.UmPm
addressee 收件人,收信人 jNjm}8`t
Administration of State-owned Assets (the~) 国有资产管理局 /XEt2,sI9
administrative laws and regulations 行政法规 x$p_mWC
adverse impact 不利影响,负面影响 Rb!V{jQ
adverse opinion 反对意见 G_m$W3 zS
advisory group 咨询组,顾问组 MLVrL r t
agency fee 代理费,代理费用 Ky:y1\K1^K
aggregate 总计,合计为…… E+'P|~>oX
alternation of document and record 变造文件和记录 C|
or2
alternative audit procedures 替代审计程序,备选审计程序 \Z~|ry0v{d
amend 修改,修订 Eu;f~ V
amortisation 摊销 `Ckx~'1M:
analytical capacity 分析能力 v2ab
analytical procedures 分析性程序 '#Yqs/V
annual financial statements 年度会计报表,年度财务报表 Obj?, O
appendix 附录,附表 ?7?hDw_Nk
applicable 适用的 hzR1O(
applicable laws and regulations 适用的法规 Xu[(hT6
application systems 应用系统 Ng=_#<
apply consistently 一贯地执行,一贯地实施 x~;1CB
appropriate 适当的,合适的; [9c|!w^F
征用,挪用 yAyq-G"sO
appropriate authorization 适当的授权 Ej;BI#gx=
appropriateness of audit evidence 审计证据的适当性 Wjf,
AjL\
approval 批准,核准 E$8D^Zt
assertion (会计报表上的)认定;确认 DERhmJ;>H
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6$.I>8n
asset 资产,财产 u[Ij4h.
asset restructuring 资产重组 >^odV
;^
assignment of duties 职责的划分 Ja`xG{~Y7i
assistant 助理,助理人员 *PSUB{i(
associated company 联属公司,联营公司 "bhF`,V
association 联合,结合;协会,社团 ;kE|Vx
assumption 假设,假定 TAE@KSPvo
at a given date 在某一特定时日 OQ=0>;>
attestation 鉴证,公证 p$S\l] ,
attestation service 鉴证服务 q2SlK8`QJ
audit adjustment 审计调整 d[( }
audit areas 审计领域 3=@lJ?Ym
audit conclusion 审计结论 +xL*`fn
audit effectiveness 审计效果 m,3H]
audit efficiency 审计效率 /[<1D|f%
audit engagement letter 审计业务约定书 vGST{Lz;
audit evidence 审计证据 :U{$G(
<
audit fee 审计费 ' 5F3,/r
audit files 审计档案 26K sP .-
audit findings 审计中发现的事项 s%Y8;D,~+
audit implementation stage 审计实施阶段 awC:{5R8v
audit mark 审计标识 G*y!
Q
audit materiality 审计重要性 v9_7OMl/x
audit method 审计方法 (p?7-~6|:
audit objective 审计目标,审计目的 GxynLXWo>
audit of financial statements 会计报表审计,财务报表审计 J^y}3ON
audit opinion 审计意见 4S7#B
audit period 被审计期间,被审计年度 FdcmA22k*
audit plan 审计计划 nmN3Z_
audit planning 编制审计计划,制定审计计划,审计计划 <Na .6P
audit planning stage 审计计划阶段 f_m~_`m
audit procedure 审计程序 ?cvV~&$gc
audit programme 审计程序表,具体审计计划 Acl?w }Y
audit report 审计报告 J=`2{
'l
audit report with a disclaimer of opinion 拒绝表示意见审计报告
^VOA69n>$
audit report with a qualified opinion 有保留意见的审计报告 +N>
z|T<
audit report with an adverse opinion 否定意见的审计报告 :G8:b.
audit report with dual dates 双重日期审计报告 |!?lwBs4
audit reporting stage 审计报告阶段 $E@U-=m
audit responsibility 审计责任 \b6vu^;p
audit results 审计结果 VLP'3 qX
audit risk 审计风险 <t"KNKI
audit sampling 审计抽样 VEGp!~
D
audit sampling techniques 审计抽样方法,审计抽样技术 t4H*&U
audit strategies 审计策略 PFSh_9.q
audit summary 审计总结,审计小结
dm~Uj
audit team 审计小组
$*S&i(z
audit test 审计测试 9\S,$A{{*
audit trail 审计轨迹 "">{8
audit work 审计工作 }
7+`[g
audit working paper 审计工作底稿 0qSf7"3f
audited financial statement 审计会计报表,已审计财务报表 x
T{s%wE
Auditing Guidelines (the~) 审计规范指南 1Pp2wpD4iC
auditing standards 审计准则 *a2-Vte
audit-oriented working paper (审计)业务类工作底稿 JF6=0
authorisation 授权 G]k+0&X
authorisation of transaction 交易的授权 dml,|k=
availability 可获得性 6Q~(ibKx
B k8S`44vj
balance 余额;差额;平衡 jG^f_w
balance sheet 资产负债表 ~LU$ n o^
bank 银行 8}.V[,]6
bank account 银行账户,银行户头 W6!o=
()
bank statement 银行对账单 bqcwZ6r<
barter transaction 易货交易,以物换物交易 :7L[v9'
basis of audit 审计依据 {osadXdC
basis of preparation (会计报表的)编制基础 <6STw
book of account 账目,账簿 lDVw2J'p
borrowing 借款,贷款,借债 m;oCi}fL
branch 分支,分支机构,分店 .:9XpKbt
brought forward (账户余额等的)承上年,承上期,承上页 xDO1gnH%
budget 预算 Prqr,
building 建筑物;大楼 u_'XUJ32!
business conditions 业务情况,经营情况 |576)
business licence (企业等的)营业执照 `+]e}*7$f
business relation 业务关系 /kc@ELl
qE@H~&