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 ]UMwpL&rY
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审计词汇英汉对照 n^'{{@&(v
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ability to continue as a going concern 持续经营能力 lp4sO#>`
acceptability 可接受性,可接受程度 9~N7hLT
acceptable level of detection risk 检查风险的可接受水平 fY>\VY$>
acceptance of engagement 接受委托 #Qkl| h
accepting the engagement for the first time 首次接受委托 F
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access to asset 对资产的接触 DK:d'zb
according to 根据,依据,依照 6~^+</?
account balance 账户余额 o#;w
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account for 对……进行会计处理,核算;解释 b
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accounting 会计,会计学 E#T'=f[r~
accounting advisory serve 会计咨询服务 B} &C
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accounting firm 会计师事务所 5"{wnnY%K}
accounting information 会计信息,会计资料 JG4
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accounting period 会计期间 )Y)7p//
accounting policies 会计政策 Oyz=|[^,W
accounting professional bodies 会计职业组织,会计职业团体 [<cP~
accounting records 会计记录 Yzd-1Jvk
accounting responsibility 会计责任 !zD| @sX{
accounting service 会计服务 h4sEH
accounting standards 会计准则 /bg8oB4
Accounting Standards for Business Enterprises 企业会计准则 @w@rW
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accounting system 会计系统 aFKks .n3
accounting treatment 会计处理 Ey)ox$
accuracy 准确性,精确性 Lc+)#9*d
additional audit procedures 追加审计程序 x!S8'
addressee 收件人,收信人 d@`yRueWiV
Administration of State-owned Assets (the~) 国有资产管理局 d
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administrative laws and regulations 行政法规 _QCAV+K'
adverse impact 不利影响,负面影响 >4bOM@[]
adverse opinion 反对意见 !1|f
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advisory group 咨询组,顾问组 Ie` `Wb=
agency fee 代理费,代理费用 vVE^Y
aggregate 总计,合计为…… ;u, 5
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alternation of document and record 变造文件和记录 SxMh '
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 6jom6/F 4
amortisation 摊销 ~ 5`Ngpp
analytical capacity 分析能力 D7 A{*Tm
analytical procedures 分析性程序 P%
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annual financial statements 年度会计报表,年度财务报表 U edh4qa
appendix 附录,附表 ,v(G2`Z
applicable 适用的 C!v0*^i
applicable laws and regulations 适用的法规 aNfgSo05@n
application systems 应用系统 IiSO{
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的;
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appropriate authorization 适当的授权 /ZX8gR5x
appropriateness of audit evidence 审计证据的适当性 JWM/np6
approval 批准,核准 :y0'[LV
assertion (会计报表上的)认定;确认 +HUI1@ql
assessed level of control risk 对控制风险的评估,控制风险的评估水平 r0?`t!%V
asset 资产,财产 ("wPkm^
asset restructuring 资产重组 Nqz-Mr`
assignment of duties 职责的划分 *9*6n\~aI
assistant 助理,助理人员 iQS?LksQX
associated company 联属公司,联营公司 lAV6z%MmM
association 联合,结合;协会,社团 .b5B7x}
assumption 假设,假定 foaNB=,
at a given date 在某一特定时日 Yr!
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attestation 鉴证,公证 .GLotc
attestation service 鉴证服务 v
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audit adjustment 审计调整 @^/JNtbH!
audit areas 审计领域 yP~D."
audit conclusion 审计结论 aZ#c_Q#gZ
audit effectiveness 审计效果 "0nto+v
audit efficiency 审计效率 X=_N7!
audit engagement letter 审计业务约定书 6SW:'u|90
audit evidence 审计证据 t
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audit fee 审计费 Pqx=j_st
audit files 审计档案 H?M8j] R-)
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 Ch^Al2)=
audit mark 审计标识 T3Qa[>+\
audit materiality 审计重要性 k2p{<SO;
audit method 审计方法 2~~Q NWN
audit objective 审计目标,审计目的 AgO:"'c
audit of financial statements 会计报表审计,财务报表审计 )=ZWn,ZB
audit opinion 审计意见 Z6
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audit period 被审计期间,被审计年度 X
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audit plan 审计计划 '9H]SEw
audit planning 编制审计计划,制定审计计划,审计计划 rEz=\yY^j'
audit planning stage 审计计划阶段 o=4d2V%m
audit procedure 审计程序 ?ZE1>L7e
audit programme 审计程序表,具体审计计划 qzsS"=5
audit report 审计报告 KGzBK:
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 = M
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audit report with an adverse opinion 否定意见的审计报告 D@FJVF7c
audit report with dual dates 双重日期审计报告 -.i1l/FzP
audit reporting stage 审计报告阶段 Mryi6X T
audit responsibility 审计责任 {BDp`uZ
audit results 审计结果 YM/^-[k3
audit risk 审计风险 zT`LPs6T
audit sampling 审计抽样 @va)j
audit sampling techniques 审计抽样方法,审计抽样技术 [uW{Ap ~2
audit strategies 审计策略 s0
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audit summary 审计总结,审计小结 r68'DJ&m3
audit team 审计小组 VO/"
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audit test 审计测试 dG
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audit trail 审计轨迹
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audit work 审计工作 ;Rt?&&W
audit working paper 审计工作底稿 VctAQ|h^
audited financial statement 审计会计报表,已审计财务报表 C/tn0
Auditing Guidelines (the~) 审计规范指南 J'.U+XU
auditing standards 审计准则 bxK1v
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audit-oriented working paper (审计)业务类工作底稿 '$UlJDZ
authorisation 授权 ;:a7rN"(
authorisation of transaction 交易的授权 9=K=gfZ
availability 可获得性 O. V
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balance 余额;差额;平衡 tA Pqbi$a
balance sheet 资产负债表 7P.C~,+D%P
bank 银行 jun>(7
bank account 银行账户,银行户头 9#@dQ/*
bank statement 银行对账单 B}C"Xc
barter transaction 易货交易,以物换物交易 Z~9\7QJn
basis of audit 审计依据 N? ky2wG
basis of preparation (会计报表的)编制基础 Y*dzoN.sW
book of account 账目,账簿 d {T3
borrowing 借款,贷款,借债 k#w[GL|T
branch 分支,分支机构,分店 w f,7
brought forward (账户余额等的)承上年,承上期,承上页 P}KyT?X:
budget 预算 e{>X2UNW
building 建筑物;大楼 ?6; +.h\
business conditions 业务情况,经营情况 ]b-Z;Nce
business licence (企业等的)营业执照 .UU BAyjm
business relation 业务关系 tz6d
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