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 `f9I#B
i"{ \ >
审计词汇英汉对照 /5y*ZIq]e
y~cDWD<h
A 1~HR;cTv=
+Xg]@IS-eg
p+;[i%`
ability to continue as a going concern 持续经营能力 ^\X-eeA
acceptability 可接受性,可接受程度 n2JwZ?
acceptable level of detection risk 检查风险的可接受水平 `]{/(pIgW;
acceptance of engagement 接受委托 N!fTt,
accepting the engagement for the first time 首次接受委托 Wy2 pa
#Q
access to asset 对资产的接触 ,KMt9<
according to 根据,依据,依照 Q[+o\{ O
account balance 账户余额 CqRG !J
account for 对……进行会计处理,核算;解释
'7!b#if
accounting 会计,会计学 )9L:^i6
accounting advisory serve 会计咨询服务 $ 'B0ZL
accounting firm 会计师事务所 )@
/!B`
accounting information 会计信息,会计资料 #sOkD
accounting period 会计期间 0koC;(<n
accounting policies 会计政策 YmS}*>oz
accounting professional bodies 会计职业组织,会计职业团体 _IA@X. )?
accounting records 会计记录 AQ>8] `e`
accounting responsibility 会计责任 ~
cKmf]
accounting service 会计服务 1?6;Oc^
accounting standards 会计准则 Mm
jeFv
Accounting Standards for Business Enterprises 企业会计准则 1Fado$#
7
accounting system 会计系统 `|1#Vuk
accounting treatment 会计处理 ;BsPms@U
accuracy 准确性,精确性 c({V[eGY
additional audit procedures 追加审计程序 tntQO!pM
addressee 收件人,收信人 uIG,2u,
Administration of State-owned Assets (the~) 国有资产管理局 /5ngPHy&
administrative laws and regulations 行政法规 o2FQ/EIE
adverse impact 不利影响,负面影响 s/,wyxKd
adverse opinion 反对意见
Sc!{
o!9\
advisory group 咨询组,顾问组 A{5^A)$
agency fee 代理费,代理费用 qeK_w
'
aggregate 总计,合计为…… ohHKZZ
alternation of document and record 变造文件和记录 ] Fx9!S
alternative audit procedures 替代审计程序,备选审计程序 ,~@Nhd~k
amend 修改,修订 .kl _F7
amortisation 摊销 6n{`t/
analytical capacity 分析能力 T9@W,0#
analytical procedures 分析性程序 U{2[nF
annual financial statements 年度会计报表,年度财务报表 ~Bll\3-=
appendix 附录,附表 +Mb;;hb
applicable 适用的 q1Ja*=r
applicable laws and regulations 适用的法规 I
pX>G]"-C
application systems 应用系统 HQ8oOn
apply consistently 一贯地执行,一贯地实施 y{.s
4NT
appropriate 适当的,合适的; fa7I6 i
征用,挪用 ZgN )sVJ
appropriate authorization 适当的授权 'n7)()"2
appropriateness of audit evidence 审计证据的适当性 l .8@F
approval 批准,核准 6R%Ra
assertion (会计报表上的)认定;确认 ;+%(@C51GE
assessed level of control risk 对控制风险的评估,控制风险的评估水平 w`kn!k8
asset 资产,财产
J1waiOh
asset restructuring 资产重组 [xF (t @p
assignment of duties 职责的划分 k^
CFu
assistant 助理,助理人员 ]ov>VF,<
associated company 联属公司,联营公司 a=<l}`*
association 联合,结合;协会,社团 H\OV7=8
assumption 假设,假定 3d qj:4[f
at a given date 在某一特定时日 iRo/ ~(
attestation 鉴证,公证 nATEv2:G
attestation service 鉴证服务 (x{6N^J.t
audit adjustment 审计调整 mHqw,28}
audit areas 审计领域 oUMY?[Wp
audit conclusion 审计结论 gpB pG
audit effectiveness 审计效果 %!5[3b'h
audit efficiency 审计效率 B|Y6;4?
audit engagement letter 审计业务约定书 qVOlUH
audit evidence 审计证据 :G/T{87H
audit fee 审计费 n%o"n?e
audit files 审计档案 lx8@;9fLy
audit findings 审计中发现的事项 Zrtyai{8l
audit implementation stage 审计实施阶段 -6(u09mb_
audit mark 审计标识 S&y (A0M
audit materiality 审计重要性 j'#Y$d1.
audit method 审计方法 zJnF#G
audit objective 审计目标,审计目的
;naD`([
audit of financial statements 会计报表审计,财务报表审计 i%m]<yElm
audit opinion 审计意见 ,q F;#nB-
audit period 被审计期间,被审计年度 |p"P+"#
audit plan 审计计划 [whX),3>
audit planning 编制审计计划,制定审计计划,审计计划 f;<qGM.#|
audit planning stage 审计计划阶段 Q`nsL)J
audit procedure 审计程序 lkNaSz[
audit programme 审计程序表,具体审计计划 1wX0x.4d
audit report 审计报告 $Hr
qX?&r
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Y`5(F>/RQG
audit report with a qualified opinion 有保留意见的审计报告 #7!P3j
audit report with an adverse opinion 否定意见的审计报告 }@
Nurs)%_
audit report with dual dates 双重日期审计报告 2R:I23[#B
audit reporting stage 审计报告阶段 PNwXZ/N%
audit responsibility 审计责任 ZT>?[`Vgc
audit results 审计结果 O?<R.W<QI
audit risk 审计风险 gO kq>i_
audit sampling 审计抽样 N"X;aVFs_
audit sampling techniques 审计抽样方法,审计抽样技术 pIKQx5;
audit strategies 审计策略 ;9>(yJI+
audit summary 审计总结,审计小结 ][b_l(r$?
audit team 审计小组 B3
Id}[V
audit test 审计测试 8]!%mrS
audit trail 审计轨迹 )24c(
audit work 审计工作 Bvke@|]kW
audit working paper 审计工作底稿 yi7m!+
D3
audited financial statement 审计会计报表,已审计财务报表 ''+6qH-.|]
Auditing Guidelines (the~) 审计规范指南 AS;EO[Vn
auditing standards 审计准则 %#!pAUP\&
audit-oriented working paper (审计)业务类工作底稿 #/u% sX`#y
authorisation 授权 os|Y=a
authorisation of transaction 交易的授权 6#egy|("nF
availability 可获得性 7Sc._G{[%
B II!Nr{A
balance 余额;差额;平衡 E'|
@hL-jn
balance sheet 资产负债表 ?]i.Zi\[f
bank 银行 m&EJ@,H
bank account 银行账户,银行户头 "I"(yiKD
bank statement 银行对账单 qd@x#"qT
barter transaction 易货交易,以物换物交易 mez )G|
basis of audit 审计依据 fv1pA+zN[
basis of preparation (会计报表的)编制基础 7M~w05tPh
book of account 账目,账簿 'Xl[ y
borrowing 借款,贷款,借债 *82f{t]
branch 分支,分支机构,分店 wB(A['k
brought forward (账户余额等的)承上年,承上期,承上页 ]#n,DU}V
budget 预算 k5]M~"
building 建筑物;大楼 w Phs1rL
business conditions 业务情况,经营情况 i
#5rk(^t
business licence (企业等的)营业执照 &X0qH8W
business relation 业务关系 <I}O_:%
!!NVx\a