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 s=hao4v7z
DhN<e7c`
审计词汇英汉对照 j> dL:V&`
'M,O(utGv
A qv3% v3\4
;&$f~P Q
WkDXWv\{,{
ability to continue as a going concern 持续经营能力 .1jeD.l
acceptability 可接受性,可接受程度 tv%B=E!r
acceptable level of detection risk 检查风险的可接受水平 </D )i
acceptance of engagement 接受委托 T l8`3`e
accepting the engagement for the first time 首次接受委托 ;lf $)3%[
access to asset 对资产的接触 yaY JmhG
according to 根据,依据,依照
75;g|+
account balance 账户余额 \`R8s_S
account for 对……进行会计处理,核算;解释 7
yUX]95y8
accounting 会计,会计学 X<&Y5\%F
accounting advisory serve 会计咨询服务 8/R9YiY5*
accounting firm 会计师事务所 j[Gg[7q{y
accounting information 会计信息,会计资料 Rw)=<XV)6
accounting period 会计期间 {\gpXVrn_
accounting policies 会计政策 A~H@
0>1
accounting professional bodies 会计职业组织,会计职业团体 5
Q/yPQN
accounting records 会计记录 2yV^'o)
accounting responsibility 会计责任 :Z+Jt=;
accounting service 会计服务 BbhC0q"J
accounting standards 会计准则 ]A:8x`z#F
Accounting Standards for Business Enterprises 企业会计准则 .JV y}^Q\
accounting system 会计系统 cVli^*se
accounting treatment 会计处理 Q096M 0m
accuracy 准确性,精确性 f<M!L>+M6
additional audit procedures 追加审计程序 Q^):tO]!Ma
addressee 收件人,收信人 h)Ol1[y`
Administration of State-owned Assets (the~) 国有资产管理局 eIQ@){lJ-]
administrative laws and regulations 行政法规 Wpc8T="q
adverse impact 不利影响,负面影响 1NkJs&
adverse opinion 反对意见 1}~`g ED
advisory group 咨询组,顾问组 ijgm-1ECk3
agency fee 代理费,代理费用 1vdG
\$
aggregate 总计,合计为…… 6[-[6%o#z
alternation of document and record 变造文件和记录 onl,R{,`0
alternative audit procedures 替代审计程序,备选审计程序 qWD(rq+9
amend 修改,修订 B7PdavO#
amortisation 摊销 3Scc"9]
analytical capacity 分析能力 Qh+zs^-?
analytical procedures 分析性程序 38GZ_z}r
annual financial statements 年度会计报表,年度财务报表 B_*Ayk
appendix 附录,附表 sfk;c#K
applicable 适用的 9-!G Ya'Z
applicable laws and regulations 适用的法规 U:bnX51D4
application systems 应用系统 tac\Ki?
apply consistently 一贯地执行,一贯地实施 xqfIm%9i}
appropriate 适当的,合适的; C8D`:k
征用,挪用 S|F:[(WaM
appropriate authorization 适当的授权 <==6fc>s
appropriateness of audit evidence 审计证据的适当性 Cv[1HO<
approval 批准,核准 ?C']R(fQ\
assertion (会计报表上的)认定;确认 d>V#?1$h
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?in)kL
asset 资产,财产 D"exI]
asset restructuring 资产重组 qB3E
assignment of duties 职责的划分 ^U##9KkP
assistant 助理,助理人员 [_:
GQ
associated company 联属公司,联营公司 !|8"}ZF
association 联合,结合;协会,社团 IyA
D>Q^
assumption 假设,假定 l#Vg=zrT
at a given date 在某一特定时日 GP;N1/=
attestation 鉴证,公证 1x8wQ/p|
attestation service 鉴证服务 -b|"%e<'
audit adjustment 审计调整
qfjUJ/
audit areas 审计领域 k U0.:Gcc
audit conclusion 审计结论 <h~=d("j
audit effectiveness 审计效果 zbgGK7
audit efficiency 审计效率 MG~bDM4
audit engagement letter 审计业务约定书 ';v1AX}5q
audit evidence 审计证据 _fSBb<
audit fee 审计费 j4u
["O3
audit files 审计档案 uW2 q\
audit findings 审计中发现的事项 [s{[
.0P]+
audit implementation stage 审计实施阶段 MBAj.J
audit mark 审计标识 r AE5.Q!u
audit materiality 审计重要性 5vJxhBm/
audit method 审计方法 ~/XDA:nfL:
audit objective 审计目标,审计目的 M6GiohI_"P
audit of financial statements 会计报表审计,财务报表审计 wB&5q!{!
audit opinion 审计意见 BGHZL~
audit period 被审计期间,被审计年度 zRbY]dW
audit plan 审计计划 1 jO%\uR/
audit planning 编制审计计划,制定审计计划,审计计划 nLCaik_,m
audit planning stage 审计计划阶段 <@Vf:`a!P>
audit procedure 审计程序 Vf<q-3q
audit programme 审计程序表,具体审计计划 cL][
sI
audit report 审计报告 #jd.i
audit report with a disclaimer of opinion 拒绝表示意见审计报告 }kP<zvAaw
audit report with a qualified opinion 有保留意见的审计报告 IR#BSfBZ
audit report with an adverse opinion 否定意见的审计报告 JW)f'r_f
audit report with dual dates 双重日期审计报告 X?XB!D7[
audit reporting stage 审计报告阶段 \+=`o .2
audit responsibility 审计责任 \>G}DGz
audit results 审计结果 9M5W4&
audit risk 审计风险 Qqx!'fft
audit sampling 审计抽样 { {
:Fs
audit sampling techniques 审计抽样方法,审计抽样技术 g>k?03;
audit strategies 审计策略 @BG].UJo
audit summary 审计总结,审计小结 jOzi89
audit team 审计小组 (=%0$
(S>
audit test 审计测试 Hp>L}5 y[
audit trail 审计轨迹 C!ch
!E#
audit work 审计工作 WdlGnFAWh
audit working paper 审计工作底稿 !0vLSF=
audited financial statement 审计会计报表,已审计财务报表 `oH4"9&]k3
Auditing Guidelines (the~) 审计规范指南 (w:,iw#
auditing standards 审计准则 #<Lv&-U<KT
audit-oriented working paper (审计)业务类工作底稿 }2iR=$2
authorisation 授权 Js vdC]+
authorisation of transaction 交易的授权 !Q*w]
availability 可获得性 ?5/7
@V
B dfKGO$}V
balance 余额;差额;平衡 GdY@$&z{i
balance sheet 资产负债表 ch25A<O<R.
bank 银行 szb
@2fK
bank account 银行账户,银行户头 >]_^iD]*t
bank statement 银行对账单 L`X5\D'X
barter transaction 易货交易,以物换物交易 &9|L Z9K
basis of audit 审计依据 {dm>]@"S
basis of preparation (会计报表的)编制基础 GC' e
book of account 账目,账簿 B\e*-:pq>
borrowing 借款,贷款,借债 nO!&;E&
branch 分支,分支机构,分店 g6;smtu_T
brought forward (账户余额等的)承上年,承上期,承上页 aKWxL e
budget 预算 C#^y{q
building 建筑物;大楼 tfZ@4%'
business conditions 业务情况,经营情况 "|[9 Q?
business licence (企业等的)营业执照 d~QM@<SV
business relation 业务关系 miu?X !
`-OzjbM