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 -Dy<B
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ability to continue as a going concern 持续经营能力 sUK|*y
acceptability 可接受性,可接受程度 |5X59!
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acceptable level of detection risk 检查风险的可接受水平 11kyrv
acceptance of engagement 接受委托 I,HtW ),
accepting the engagement for the first time 首次接受委托 " a,4E{7
access to asset 对资产的接触 +v:]#1
according to 根据,依据,依照 mH4u@aQ}
account balance 账户余额 |v5
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account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 * fj`+J
accounting advisory serve 会计咨询服务 :@ VC Kq!
accounting firm 会计师事务所 x(R;xB
accounting information 会计信息,会计资料 Cc,V ]
accounting period 会计期间 -.ZP<,?@F
accounting policies 会计政策 yWE\)]9
accounting professional bodies 会计职业组织,会计职业团体 p]
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accounting records 会计记录 2FV@?x0po
accounting responsibility 会计责任 "PO8 Q
accounting service 会计服务 `Syfl^9B
accounting standards 会计准则 EltCtfm`
Accounting Standards for Business Enterprises 企业会计准则 l^B4.1rT
accounting system 会计系统 %7w8M{I R3
accounting treatment 会计处理 ccPWfy_
accuracy 准确性,精确性 (Z[c7
additional audit procedures 追加审计程序 u%E8&T8,
addressee 收件人,收信人 s/s&d pT*
Administration of State-owned Assets (the~) 国有资产管理局 5>daWmD
administrative laws and regulations 行政法规 hsS&|7Pt
adverse impact 不利影响,负面影响 vCSC:
adverse opinion 反对意见 ~{5va
advisory group 咨询组,顾问组 O!XSU,
agency fee 代理费,代理费用 6w{_+=T
aggregate 总计,合计为…… jw{B8<@s
alternation of document and record 变造文件和记录 Az8ZA ~Op=
alternative audit procedures 替代审计程序,备选审计程序 (xVx|:R[<H
amend 修改,修订 EG$-D@o\I
amortisation 摊销 9p3~WA/M@
analytical capacity 分析能力 F;h^o !W7r
analytical procedures 分析性程序 8>6<GdGL<n
annual financial statements 年度会计报表,年度财务报表 :yJ
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appendix 附录,附表 i8-Y,&>V
applicable 适用的 v1X[/\;U
applicable laws and regulations 适用的法规 b7I0R;Zj
application systems 应用系统 Ak('4j!*}^
apply consistently 一贯地执行,一贯地实施 &z:bZH]DH
appropriate 适当的,合适的; 8F`8=L NO
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appropriate authorization 适当的授权 qQG? k~r
appropriateness of audit evidence 审计证据的适当性 ag47 $9(
approval 批准,核准 JoiGuZd>
assertion (会计报表上的)认定;确认 cSV&p|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 -WF((s;<#
asset 资产,财产 ]4c+{
asset restructuring 资产重组 qm:C1#<p
assignment of duties 职责的划分 |pWu|M _'
assistant 助理,助理人员 .r6x9t
associated company 联属公司,联营公司 Lw_|o[I}
association 联合,结合;协会,社团 PsXCpyY!s
assumption 假设,假定 ~+Pe=~a[
at a given date 在某一特定时日
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attestation 鉴证,公证 H)gc"aRe;Y
attestation service 鉴证服务 { AYW
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audit adjustment 审计调整 RJerx:]
audit areas 审计领域 g)r{LxT# +
audit conclusion 审计结论 .udLMS/_
audit effectiveness 审计效果 2zh-ms
audit efficiency 审计效率 OW\vbWX
audit engagement letter 审计业务约定书 4m91XD
audit evidence 审计证据 ckY#oRQ1
audit fee 审计费 _80L/92
audit files 审计档案 w)@Wug
audit findings 审计中发现的事项 jK*d
audit implementation stage 审计实施阶段 w?|qKO
audit mark 审计标识 6?KUS}nRS
audit materiality 审计重要性 /(hTk&
audit method 审计方法
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audit objective 审计目标,审计目的 };9s8VZE
audit of financial statements 会计报表审计,财务报表审计 'b}RFzEn
audit opinion 审计意见 d<Q%h?E
audit period 被审计期间,被审计年度 ?#(LH\$l_
audit plan 审计计划 \ f+;X
audit planning 编制审计计划,制定审计计划,审计计划 U), HrI>;
audit planning stage 审计计划阶段 j8[U}~*^
audit procedure 审计程序 >Jx=k"Kv+
audit programme 审计程序表,具体审计计划 [w@S/K[_|
audit report 审计报告 !ae?EJm"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4}/gV)
audit report with a qualified opinion 有保留意见的审计报告 ,-E'059
audit report with an adverse opinion 否定意见的审计报告 n9={D
audit report with dual dates 双重日期审计报告 GuU-<*u(d
audit reporting stage 审计报告阶段 ,
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audit responsibility 审计责任 9S}rTZkEq
audit results 审计结果 h`N2M
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audit risk 审计风险 z|%Pi J,
audit sampling 审计抽样 m+s*Io{Ip
audit sampling techniques 审计抽样方法,审计抽样技术 \ Voly
audit strategies 审计策略 H8? Y{H
audit summary 审计总结,审计小结 x}c
audit team 审计小组 ^IuhHP
audit test 审计测试 8&"Jlz
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audit trail 审计轨迹 xlwf @XW
audit work 审计工作 zs
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audit working paper 审计工作底稿 bRm;d_9zC
audited financial statement 审计会计报表,已审计财务报表 HOWpTu(
Auditing Guidelines (the~) 审计规范指南 *.>@
auditing standards 审计准则 Q`AlK"G,
audit-oriented working paper (审计)业务类工作底稿 hwXsfh |
authorisation 授权 H<i!C|AF
authorisation of transaction 交易的授权 C@`#@1X
availability 可获得性 T{+a48,;
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balance 余额;差额;平衡 c8uw_6#r(D
balance sheet 资产负债表 _h}(jEd!
bank 银行 Y3:HQ0w`|
bank account 银行账户,银行户头 p+]S)K GZw
bank statement 银行对账单 WcKDerc
barter transaction 易货交易,以物换物交易 IP#vfM
basis of audit 审计依据 ~s HdOMw
basis of preparation (会计报表的)编制基础 eu$VKLY*
book of account 账目,账簿 MW rhVn{R
borrowing 借款,贷款,借债 >VIFQ\
branch 分支,分支机构,分店 }>BNdm"Er
brought forward (账户余额等的)承上年,承上期,承上页 0O`Rh"O
budget 预算 T2w4D!
building 建筑物;大楼 ff.k1%wr^
business conditions 业务情况,经营情况 er3~gm
business licence (企业等的)营业执照 IL.bwtpQD
business relation 业务关系 i:jXh9+
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