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 *W()|-[V3
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审计词汇英汉对照 [qhQj\cK
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ability to continue as a going concern 持续经营能力 11Kbj`sRZ
acceptability 可接受性,可接受程度 n[zP}YRr
acceptable level of detection risk 检查风险的可接受水平 ]fH U/%
acceptance of engagement 接受委托 "zSi9]j
accepting the engagement for the first time 首次接受委托 y#\jc4F_a
access to asset 对资产的接触 ]<z
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according to 根据,依据,依照 & i,on6
account balance 账户余额 xA;o3Or
account for 对……进行会计处理,核算;解释 r81YL
accounting 会计,会计学 m2o*d$Ke
accounting advisory serve 会计咨询服务 ?2ZggV
accounting firm 会计师事务所 r3a$n$Qw
accounting information 会计信息,会计资料 p7b`Z>}
accounting period 会计期间 hQ!sl O
accounting policies 会计政策 lWj|7
accounting professional bodies 会计职业组织,会计职业团体 J)O1)fR
accounting records 会计记录 nZ?BCO
accounting responsibility 会计责任 M{Ss?G4H
accounting service 会计服务 as\6XW$;Q
accounting standards 会计准则 Do@
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Accounting Standards for Business Enterprises 企业会计准则 "bFt+N
accounting system 会计系统 %-? :'F
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accounting treatment 会计处理 19od#
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accuracy 准确性,精确性 neW_mu;~Z
additional audit procedures 追加审计程序 [jl'5l d
addressee 收件人,收信人 b&.j>=
Administration of State-owned Assets (the~) 国有资产管理局 YxH"*)N
administrative laws and regulations 行政法规 h>v;1QO9D
adverse impact 不利影响,负面影响 8>.l4:`
adverse opinion 反对意见 bSmF"H0cP
advisory group 咨询组,顾问组 V"n0"\k,
agency fee 代理费,代理费用 ajIgL<x
aggregate 总计,合计为…… VO ^[7Y
alternation of document and record 变造文件和记录 j?Ki<MD1
alternative audit procedures 替代审计程序,备选审计程序 a`5ODW+
amend 修改,修订 x2B~1edf
amortisation 摊销 6
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analytical capacity 分析能力 j I
analytical procedures 分析性程序 ~@ZdO+n?
annual financial statements 年度会计报表,年度财务报表 f(.@]eu
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appendix 附录,附表 \-kX-Tq
applicable 适用的 =w HU*mK
applicable laws and regulations 适用的法规 0raVC=[
application systems 应用系统 ;2"#X2B
apply consistently 一贯地执行,一贯地实施 YH33E~f
appropriate 适当的,合适的; 55xv+|k
征用,挪用 %V-\ |cw
appropriate authorization 适当的授权 [Af&K22M(X
appropriateness of audit evidence 审计证据的适当性 %=x|.e@J
approval 批准,核准 *<*{gO?Q4
assertion (会计报表上的)认定;确认 j""I,$t
assessed level of control risk 对控制风险的评估,控制风险的评估水平 P<b.;Oz__-
asset 资产,财产 l!f/0Rx5
asset restructuring 资产重组 (A2x
assignment of duties 职责的划分 kR%bdN
assistant 助理,助理人员 6zK8-V?9F
associated company 联属公司,联营公司 Zd@'s.,J
association 联合,结合;协会,社团 IVD1mk
assumption 假设,假定 0T 2h3,
at a given date 在某一特定时日 q;3,}emg
attestation 鉴证,公证 Gv[W)+3f
attestation service 鉴证服务 X
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audit adjustment 审计调整 ?(GMe>
audit areas 审计领域 [\CQ_qs|
audit conclusion 审计结论 )c=R)=N
audit effectiveness 审计效果 <)y44x|S'
audit efficiency 审计效率 Bb[%?~
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audit engagement letter 审计业务约定书 sZFIQ)b9
audit evidence 审计证据 p
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audit fee 审计费 !}wJ+R ^2
audit files 审计档案 Z!Sv/5xx
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 Saa
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audit mark 审计标识 J 2%^%5&0
audit materiality 审计重要性 ?&Si
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audit method 审计方法 b
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audit objective 审计目标,审计目的 N#{d_v^H?d
audit of financial statements 会计报表审计,财务报表审计 /km^
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audit opinion 审计意见 X}'3N'cbkU
audit period 被审计期间,被审计年度 <{m!.9g9
audit plan 审计计划 wVk2Fr(
audit planning 编制审计计划,制定审计计划,审计计划 m`C(y$8fU
audit planning stage 审计计划阶段 )
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audit procedure 审计程序 =O~1L m;
audit programme 审计程序表,具体审计计划 ]g-(|X~>
audit report 审计报告 r$=MBeT
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?RGL0`Lg
audit report with a qualified opinion 有保留意见的审计报告 b?7?iV4
audit report with an adverse opinion 否定意见的审计报告 >XP]NY}Po[
audit report with dual dates 双重日期审计报告 dT8m$}h9
audit reporting stage 审计报告阶段 Ixm<wKwW#
audit responsibility 审计责任 `*e',j2}UU
audit results 审计结果 ^_3idLE
audit risk 审计风险 \~:Kp
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audit sampling 审计抽样 jPYed@[+
audit sampling techniques 审计抽样方法,审计抽样技术 <lZyUd
audit strategies 审计策略 x<60=f[O2R
audit summary 审计总结,审计小结 #6'oor X
audit team 审计小组 M$#zvcp
audit test 审计测试 *A2J[,?c
audit trail 审计轨迹 ug[|'tR8
audit work 审计工作 BZE
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audit working paper 审计工作底稿 B, nCx=\S
audited financial statement 审计会计报表,已审计财务报表 {U(-cdU{e`
Auditing Guidelines (the~) 审计规范指南 v=nq P{
auditing standards 审计准则 6NJ"ty9Bp
audit-oriented working paper (审计)业务类工作底稿 qC?J
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authorisation 授权 4]nU%`Z1w
authorisation of transaction 交易的授权 6FG h=~{3,
availability 可获得性 Cl[ '6Lk
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balance 余额;差额;平衡 #T
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balance sheet 资产负债表 /%}+FMj
bank 银行 5%(J +d
bank account 银行账户,银行户头 p%,:U8fOR
bank statement 银行对账单 ;%2/
barter transaction 易货交易,以物换物交易 w/KHS#~
basis of audit 审计依据 `48jL3|
basis of preparation (会计报表的)编制基础 UTKS<.q
book of account 账目,账簿 @i&LKr8
borrowing 借款,贷款,借债 8#'<SB
branch 分支,分支机构,分店 \c>9f"jS_
brought forward (账户余额等的)承上年,承上期,承上页 zkn K2e,$
budget 预算 @gENv~m<OI
building 建筑物;大楼 k:s}`h_n
business conditions 业务情况,经营情况 9>u2;
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business licence (企业等的)营业执照 *c7kB}/
business relation 业务关系 +l@H[r;$
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