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 g~N)~]0{
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审计词汇英汉对照 2N `Vx3
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ability to continue as a going concern 持续经营能力 U.d*E/OR5
acceptability 可接受性,可接受程度 v^JyVf>
acceptable level of detection risk 检查风险的可接受水平 r0?`t!%V
acceptance of engagement 接受委托 UI |D?z<
accepting the engagement for the first time 首次接受委托 !dGy"-i$h
access to asset 对资产的接触 6$2)m;| XY
according to 根据,依据,依照 ptYQP^6S[
account balance 账户余额 n8J';F
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account for 对……进行会计处理,核算;解释 o"K{^ L~u
accounting 会计,会计学 Kq{9:G
accounting advisory serve 会计咨询服务 %5jxq9:K
accounting firm 会计师事务所 z
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accounting information 会计信息,会计资料 lLoFM
accounting period 会计期间 B
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accounting policies 会计政策 X=_N7!
accounting professional bodies 会计职业组织,会计职业团体 6SW:'u|90
accounting records 会计记录 H#G'q_uHH
accounting responsibility 会计责任 UP%X
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accounting service 会计服务 Va?wG3 w
accounting standards 会计准则 7RTp+FC]
Accounting Standards for Business Enterprises 企业会计准则 %]RzC`NZ
accounting system 会计系统 %;9wToyK>
accounting treatment 会计处理 .#EmE'IP*
accuracy 准确性,精确性 P7<~S8)Y
additional audit procedures 追加审计程序 7teg*M{
addressee 收件人,收信人 rn U2EL
Administration of State-owned Assets (the~) 国有资产管理局 KYd2=P6
administrative laws and regulations 行政法规 wQ@@|Cj4L
adverse impact 不利影响,负面影响 " ?n~ /9`
adverse opinion 反对意见 |Ax~zk;
advisory group 咨询组,顾问组 f GY. +W_
agency fee 代理费,代理费用 &nTB^MF
aggregate 总计,合计为…… 3x.|g
alternation of document and record 变造文件和记录 WZ;f3
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alternative audit procedures 替代审计程序,备选审计程序 G)iV
amend 修改,修订 <wc=SMmO
amortisation 摊销 XEY((VL0
analytical capacity 分析能力 u%3Z +[
analytical procedures 分析性程序 #Z(8 vA^@
annual financial statements 年度会计报表,年度财务报表 / IAK'/
appendix 附录,附表 p7Gs
applicable 适用的 r4D6g>)h1q
applicable laws and regulations 适用的法规 ci6j"nKci
application systems 应用系统 "{AS5jw
apply consistently 一贯地执行,一贯地实施 kT!FC0E{
appropriate 适当的,合适的; :1s6h%evrT
征用,挪用 kMf]~EZ?
appropriate authorization 适当的授权 qGr(MDLc
appropriateness of audit evidence 审计证据的适当性 $yI!YX&
approval 批准,核准 >/eQjp?:
assertion (会计报表上的)认定;确认 7-Fh!=\f/
assessed level of control risk 对控制风险的评估,控制风险的评估水平 _h M3p
asset 资产,财产 }"2
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asset restructuring 资产重组 TBvv(_
assignment of duties 职责的划分 V<?t(_Y
assistant 助理,助理人员 cdf8YN0!
associated company 联属公司,联营公司 +wgNuj0=*
association 联合,结合;协会,社团 (]0ZxWF
assumption 假设,假定 wYOSaGyZ0I
at a given date 在某一特定时日 TCv}N0
attestation 鉴证,公证 b_z;^y~
attestation service 鉴证服务 >jq~5HN
audit adjustment 审计调整 uJ {N?
audit areas 审计领域 Q
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audit conclusion 审计结论 VD<W
audit effectiveness 审计效果 |*e
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audit efficiency 审计效率 q;InFV3rv
audit engagement letter 审计业务约定书 GNT1FR
audit evidence 审计证据 Ck/4hZ
audit fee 审计费 U8\[8~Xftn
audit files 审计档案 KaZ$!JfT
audit findings 审计中发现的事项 5kofO
audit implementation stage 审计实施阶段 w`UB_h#Bl
audit mark 审计标识 ?6; +.h\
audit materiality 审计重要性 C3:4V2<_
audit method 审计方法 k]] (I<2
audit objective 审计目标,审计目的 uF+if`?
audit of financial statements 会计报表审计,财务报表审计 }2|>Y[v2j
audit opinion 审计意见 ^$4d'
audit period 被审计期间,被审计年度 bN8GRK
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audit plan 审计计划 W52AX.Nm
audit planning 编制审计计划,制定审计计划,审计计划 /q ;MihK
audit planning stage 审计计划阶段 0~<d<a -@
audit procedure 审计程序 e3yBB*@
audit programme 审计程序表,具体审计计划 eZ(<hE>
audit report 审计报告 2n2{Oy>L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 e@Q<hb0<eU
audit report with a qualified opinion 有保留意见的审计报告 6NVf&;laQ
audit report with an adverse opinion 否定意见的审计报告 [kDjht|$>
audit report with dual dates 双重日期审计报告 !=V>DgmW
audit reporting stage 审计报告阶段 :CNHN2 J
audit responsibility 审计责任 _O
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audit results 审计结果 $o?Wum
audit risk 审计风险 s"*zyLUUo
audit sampling 审计抽样 6HW<E~G'6
audit sampling techniques 审计抽样方法,审计抽样技术 \`Db|D?oy
audit strategies 审计策略 IX7<
audit summary 审计总结,审计小结 4/e-E^
audit team 审计小组 sZ/~pk
audit test 审计测试 DK}k||-
audit trail 审计轨迹 hyH "
audit work 审计工作 w*Vf{[a'
audit working paper 审计工作底稿 l 4
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audited financial statement 审计会计报表,已审计财务报表 BQ2EDy=}6
Auditing Guidelines (the~) 审计规范指南 2M3.xUS
auditing standards 审计准则 Yc/Nz(m
audit-oriented working paper (审计)业务类工作底稿 (Eq0 |"cj
authorisation 授权 bJj<xjBM
authorisation of transaction 交易的授权 rZ/,^[T
availability 可获得性 (30{:o&^
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balance 余额;差额;平衡 oe}nrkmb
balance sheet 资产负债表 (9]`3^_,J
bank 银行 v|C)Q %v
bank account 银行账户,银行户头 TMj(y{2
bank statement 银行对账单 -yHVydu=
barter transaction 易货交易,以物换物交易 L:"i,K#P
basis of audit 审计依据 qcEiJ}-
basis of preparation (会计报表的)编制基础 al$G OMi
book of account 账目,账簿 POwJhT
borrowing 借款,贷款,借债 Va
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branch 分支,分支机构,分店 <"Z]S^>$
brought forward (账户余额等的)承上年,承上期,承上页 R,-y
budget 预算 8'Sw?FbVA/
building 建筑物;大楼 M)C.bo{p
business conditions 业务情况,经营情况 q$`{
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business licence (企业等的)营业执照 S^?
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business relation 业务关系 R|
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