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 Ywlym\
[+
$O7>E!uVD
审计词汇英汉对照 +n1}({7m
H<dm
;cU
A Ci=c"JdB
{U7j
XgU]Ktl
ability to continue as a going concern 持续经营能力 u]CW5snz
acceptability 可接受性,可接受程度 QfRt3\^`
acceptable level of detection risk 检查风险的可接受水平 -,3Ka:
acceptance of engagement 接受委托 PJ9JRG7j
accepting the engagement for the first time 首次接受委托 z$H
|8L
access to asset 对资产的接触 ;w[|IRa
according to 根据,依据,依照 (8k3z`
account balance 账户余额 Bglh}_X
account for 对……进行会计处理,核算;解释 q48V|6X'q
accounting 会计,会计学 5=5~GX-kr
accounting advisory serve 会计咨询服务 wIL5-k,
accounting firm 会计师事务所 b[VP"KZ ?
accounting information 会计信息,会计资料 " ?n~ /9`
accounting period 会计期间 |Ax~zk;
accounting policies 会计政策 T<?JL.8 g_
accounting professional bodies 会计职业组织,会计职业团体 h,0mJj-ma
accounting records 会计记录 /
k(0}g=\
accounting responsibility 会计责任 cMIQbBM
accounting service 会计服务 E.4`aJ@>d
accounting standards 会计准则 ~~b[X\1
Accounting Standards for Business Enterprises 企业会计准则 L0_R2E
A
accounting system 会计系统 !2$O^
}6"
accounting treatment 会计处理 YM/^-[k3
accuracy 准确性,精确性 cPkN)+K
additional audit procedures 追加审计程序 lRX*\M\`
addressee 收件人,收信人 bsR&%C
Administration of State-owned Assets (the~) 国有资产管理局 s0
qA8`Yu
administrative laws and regulations 行政法规 Of SYOL7o
adverse impact 不利影响,负面影响 UACWs3`s+
adverse opinion 反对意见 , z<\ Z!+=
advisory group 咨询组,顾问组 $yI!YX&
agency fee 代理费,代理费用 Skq%S`1%Q
aggregate 总计,合计为…… {pm>F}Cwy
alternation of document and record 变造文件和记录 +Q8Bin
alternative audit procedures 替代审计程序,备选审计程序 V<?t(_Y
amend 修改,修订 cdf8YN0!
amortisation 摊销 +wgNuj0=*
analytical capacity 分析能力 #p6#,PZ
analytical procedures 分析性程序 wYOSaGyZ0I
annual financial statements 年度会计报表,年度财务报表 TCv}N0
appendix 附录,附表 b_z;^y~
applicable 适用的 #=q)>+\
applicable laws and regulations 适用的法规 Ks{^R`Oau
application systems 应用系统 )1Z*kY?f!
apply consistently 一贯地执行,一贯地实施 2_R'Kl![
appropriate 适当的,合适的; t%/Y^N;
征用,挪用 pEw &i
appropriate authorization 适当的授权 hF.9\X]
appropriateness of audit evidence 审计证据的适当性 $
GL$
iA
approval 批准,核准 )CSb\
assertion (会计报表上的)认定;确认 I.euuzBgA
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Jx[IHE
asset 资产,财产 vLXN{ ]
asset restructuring 资产重组 $7T3wv9
assignment of duties 职责的划分 F]q pDv
assistant 助理,助理人员 ix=HLF-0zC
associated company 联属公司,联营公司 ry/AF
association 联合,结合;协会,社团 (B}+uI{
assumption 假设,假定 kViX FPW
at a given date 在某一特定时日 o>';-} E
attestation 鉴证,公证 R]0awV1b
attestation service 鉴证服务 S=n,unn#t
audit adjustment 审计调整 `s Az1/N
audit areas 审计领域 ?
!MDg_oHd
audit conclusion 审计结论 e #>wv]V
audit effectiveness 审计效果 tT ~}lW)Y
audit efficiency 审计效率 AL>*Vj2h/n
audit engagement letter 审计业务约定书 $RuJm\f
audit evidence 审计证据 H$9--p
audit fee 审计费 [u[F6Wst
audit files 审计档案 Ayadvi(@P
audit findings 审计中发现的事项 Z}5;K"T/
audit implementation stage 审计实施阶段 1NtN-o)N?
audit mark 审计标识 #Wey)DI
audit materiality 审计重要性 loZJV M
audit method 审计方法 jV;&*4if
audit objective 审计目标,审计目的 *Sm$FMWQ
audit of financial statements 会计报表审计,财务报表审计 R
f+ogLa=
audit opinion 审计意见 hyH "
audit period 被审计期间,被审计年度 Qv,8tdx
audit plan 审计计划 ZqsI\"bj
audit planning 编制审计计划,制定审计计划,审计计划 -n?}L#4%8
audit planning stage 审计计划阶段 Yc/Nz(m
audit procedure 审计程序 7?:7}xb-
audit programme 审计程序表,具体审计计划 p6$ QTx
audit report 审计报告 N 3i,_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 s?@{
audit report with a qualified opinion 有保留意见的审计报告 "2o,XF
audit report with an adverse opinion 否定意见的审计报告 ?%J{1+hY
audit report with dual dates 双重日期审计报告 jhr{JApbJv
audit reporting stage 审计报告阶段 .Wv2aJq
audit responsibility 审计责任 w4H3($
K
audit results 审计结果 ~@S5*(&8
audit risk 审计风险 f^@`[MJj1C
audit sampling 审计抽样 u>Z;/kr
audit sampling techniques 审计抽样方法,审计抽样技术 I2hX;pk,
audit strategies 审计策略 h@7Shp
audit summary 审计总结,审计小结 + |Z1U$0g
audit team 审计小组 br*L|s\P\9
audit test 审计测试 vE0Ty9OH"]
audit trail 审计轨迹 h7c8K)ntnf
audit work 审计工作 % <
D
audit working paper 审计工作底稿 4#MvOjA5[
audited financial statement 审计会计报表,已审计财务报表 7d*SZmD
Auditing Guidelines (the~) 审计规范指南 g^
OU+7o
auditing standards 审计准则 4J
Bm|Pf(
audit-oriented working paper (审计)业务类工作底稿
+ulBy
authorisation 授权 |FGt
'
authorisation of transaction 交易的授权 T%A45BE
V
availability 可获得性 2siUpmX
B ?sWPx!tU
balance 余额;差额;平衡 *Nloa/a&9
balance sheet 资产负债表 ?}\aG3_4
bank 银行 ~gQ$etP
d
bank account 银行账户,银行户头 -H5n>j0!{
bank statement 银行对账单 2qLRcA=R
barter transaction 易货交易,以物换物交易 3YVG|Bc~_
basis of audit 审计依据 12n5{'H2%
basis of preparation (会计报表的)编制基础 D ksSD
book of account 账目,账簿 _IBIx\F
borrowing 借款,贷款,借债 t$^1A1Ef
branch 分支,分支机构,分店 M/C7<?&
brought forward (账户余额等的)承上年,承上期,承上页 R
h zf.kp
budget 预算 !7"-9n
building 建筑物;大楼 H6X]D"Y,
business conditions 业务情况,经营情况 ES p
)%
business licence (企业等的)营业执照 NXb_hF
business relation 业务关系 L\_MZ*<0[
E5qh]z(