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 $A,YQH+
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审计词汇英汉对照 +]wM$bP
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ability to continue as a going concern 持续经营能力 JP( tf+
acceptability 可接受性,可接受程度 +zDRed_]=_
acceptable level of detection risk 检查风险的可接受水平 Fo;J3<U)
acceptance of engagement 接受委托 /|&4&$
accepting the engagement for the first time 首次接受委托 4|Y1W}!0/
access to asset 对资产的接触 =)jo}MB
according to 根据,依据,依照 UB8
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account balance 账户余额 qG~6YCqii
account for 对……进行会计处理,核算;解释 |XN
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accounting 会计,会计学 )J+OyR=
accounting advisory serve 会计咨询服务 2(\PsN w!
accounting firm 会计师事务所 {gu3KV
accounting information 会计信息,会计资料 (w"(RM~
accounting period 会计期间 &ZFHWI(P
accounting policies 会计政策 T?Z&\g0yp
accounting professional bodies 会计职业组织,会计职业团体 "8?Fl&=Q
accounting records 会计记录 =\ 5f_g2M
accounting responsibility 会计责任 :?ZrD,D
accounting service 会计服务 $7Z-Nn38
accounting standards 会计准则 Hc|cA(9sh9
Accounting Standards for Business Enterprises 企业会计准则 hiV!/}'7
accounting system 会计系统 n?D/bX p
accounting treatment 会计处理 x
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accuracy 准确性,精确性 WH7UJCQ
additional audit procedures 追加审计程序 =\)zb '\=d
addressee 收件人,收信人 NZ8X@|N
Administration of State-owned Assets (the~) 国有资产管理局 ?D9iCP~~
administrative laws and regulations 行政法规 g$Vr9MH
adverse impact 不利影响,负面影响 v}AjW%rB
adverse opinion 反对意见 ;;CNr_
advisory group 咨询组,顾问组 o F_r
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agency fee 代理费,代理费用 km^ZF<. @
aggregate 总计,合计为…… -U_,RMw~
alternation of document and record 变造文件和记录 !z2xm3s{]p
alternative audit procedures 替代审计程序,备选审计程序 IW@phKz
amend 修改,修订 <:nyRy}
amortisation 摊销 BOA7@Zaa$p
analytical capacity 分析能力 tGXH)=K
analytical procedures 分析性程序 Vom,^`}
annual financial statements 年度会计报表,年度财务报表 #v~dhx=R
appendix 附录,附表 >X:!Y[N
applicable 适用的 DMp@B]>
applicable laws and regulations 适用的法规 :w|=o9J
application systems 应用系统 &0G9v
apply consistently 一贯地执行,一贯地实施 6;!)^b
appropriate 适当的,合适的; {0/2Hw n
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appropriate authorization 适当的授权 &e*@:5Z:k
appropriateness of audit evidence 审计证据的适当性 k*,+ag*j
approval 批准,核准 #CyqiOM\*
assertion (会计报表上的)认定;确认 }[@Q**j(
assessed level of control risk 对控制风险的评估,控制风险的评估水平 b"trg {e
asset 资产,财产 3q@JhB
asset restructuring 资产重组 {wz_ngQ
assignment of duties 职责的划分 :.a184ax
assistant 助理,助理人员 ./'d^9{
associated company 联属公司,联营公司 )^6Os2
association 联合,结合;协会,社团 H~Uy/22aQy
assumption 假设,假定 BjTgZ98J
at a given date 在某一特定时日 N6+^}2'*)
attestation 鉴证,公证 `pDTjJ
attestation service 鉴证服务 ln,9v
audit adjustment 审计调整 kv?DE4=;
audit areas 审计领域 &?xmu204
audit conclusion 审计结论 cuy9QBB
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audit effectiveness 审计效果 lt2MB#
audit efficiency 审计效率 [^/a`Kda8
audit engagement letter 审计业务约定书 7D'D7=Z.
audit evidence 审计证据 c1y+kvv
audit fee 审计费 +7_U(|gO
audit files 审计档案 <|82)hO
audit findings 审计中发现的事项 uT<<G
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audit implementation stage 审计实施阶段 #QSSpsF@
audit mark 审计标识 II~91IEk
audit materiality 审计重要性 +IjBeQ?
audit method 审计方法 uKD
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audit objective 审计目标,审计目的 BYa#<jXtAT
audit of financial statements 会计报表审计,财务报表审计 OpIeo+^X*
audit opinion 审计意见 alNn(0MG
audit period 被审计期间,被审计年度 Y"s8j=1m
audit plan 审计计划 31e
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audit planning 编制审计计划,制定审计计划,审计计划 C"s-ttP
audit planning stage 审计计划阶段 ke<5]&x
audit procedure 审计程序 #&L7FBJ"*v
audit programme 审计程序表,具体审计计划 N{@~(>ee^
audit report 审计报告 Y}Y~?kE>M|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 mU]^PC2[
audit report with a qualified opinion 有保留意见的审计报告 L8NZU*"
audit report with an adverse opinion 否定意见的审计报告 1^tX:qR
audit report with dual dates 双重日期审计报告 tuuwoiQ*`
audit reporting stage 审计报告阶段 TGPZUyi3!=
audit responsibility 审计责任 jWh)bsqI!
audit results 审计结果 ),j6tq[
audit risk 审计风险 Vw`Q:qo0:b
audit sampling 审计抽样 S0r+Y0J]<
audit sampling techniques 审计抽样方法,审计抽样技术 m^TN6/])
audit strategies 审计策略 M_r[wYt!
audit summary 审计总结,审计小结 V U5</si+
audit team 审计小组 Bm%|WQK
audit test 审计测试 W5:fY>7
audit trail 审计轨迹 IX<9_q
audit work 审计工作 8ZCA
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audit working paper 审计工作底稿 l7 @cov
audited financial statement 审计会计报表,已审计财务报表 R1<$VR
Auditing Guidelines (the~) 审计规范指南 A 2A_F|f
auditing standards 审计准则 6uUn
audit-oriented working paper (审计)业务类工作底稿 7-u'x[=m
authorisation 授权 +qT+iHa|n
authorisation of transaction 交易的授权 @>J(1{m=Gy
availability 可获得性 cN&:V2,
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balance 余额;差额;平衡 NZ6:ZzM
balance sheet 资产负债表
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bank 银行 T,vh=UF%]
bank account 银行账户,银行户头 `s Pk:cNz~
bank statement 银行对账单 =20
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barter transaction 易货交易,以物换物交易 h/8p2Mrqi
basis of audit 审计依据 9e
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basis of preparation (会计报表的)编制基础 owVks-/
book of account 账目,账簿 oj)(.X<8N
borrowing 借款,贷款,借债 c813NHW
branch 分支,分支机构,分店 Zkqq<
brought forward (账户余额等的)承上年,承上期,承上页 ozl!vf# kv
budget 预算 y
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building 建筑物;大楼 yaWY>sB
business conditions 业务情况,经营情况 Y>
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business licence (企业等的)营业执照 unbIfl=
business relation 业务关系 Y"yrc0'&T
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