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 ?GNF=#=M
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审计词汇英汉对照 3> #mO}\
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ability to continue as a going concern 持续经营能力 T#n1@FgC
acceptability 可接受性,可接受程度 K` ,d$
acceptable level of detection risk 检查风险的可接受水平 U[QD!
acceptance of engagement 接受委托 X^D9)kel
accepting the engagement for the first time 首次接受委托 m6r )Z5}f
access to asset 对资产的接触 "q^#39i?
according to 根据,依据,依照 r^A#[-VyNP
account balance 账户余额 eq~c
account for 对……进行会计处理,核算;解释 )6>|bmpU
accounting 会计,会计学 qX+gG",8
accounting advisory serve 会计咨询服务 "b>KUzuYT
accounting firm 会计师事务所 Nr24[e
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accounting information 会计信息,会计资料 I\upnEKKzZ
accounting period 会计期间 V<vPFxC
accounting policies 会计政策 E,LYS"%_
accounting professional bodies 会计职业组织,会计职业团体 Ok>(>K<r
accounting records 会计记录 e:J'&r& 1
accounting responsibility 会计责任 k9)u3
accounting service 会计服务 *?bk?*?s
accounting standards 会计准则 }11`98>B6:
Accounting Standards for Business Enterprises 企业会计准则 aw/7Z`
accounting system 会计系统 )J+{oB[>b
accounting treatment 会计处理 >4/L-y+
accuracy 准确性,精确性 '^Utbp2<
additional audit procedures 追加审计程序 'xbERu(Y
addressee 收件人,收信人 %XI"<Y\yL
Administration of State-owned Assets (the~) 国有资产管理局 ;}WtJ&y=M
administrative laws and regulations 行政法规 $%
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adverse impact 不利影响,负面影响 FKox0Jmh=
adverse opinion 反对意见 (]Ye[j^"7
advisory group 咨询组,顾问组 KR=d"t Qw
agency fee 代理费,代理费用 0TO
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aggregate 总计,合计为…… xegQRc
alternation of document and record 变造文件和记录 bEBBwv
alternative audit procedures 替代审计程序,备选审计程序 ;tp]^iB#
amend 修改,修订 7-d}pgVK
amortisation 摊销 zr.+'
analytical capacity 分析能力 3e%l8@R@
analytical procedures 分析性程序 A~S
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annual financial statements 年度会计报表,年度财务报表 i
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appendix 附录,附表 j /H>0^
applicable 适用的 rX33s
applicable laws and regulations 适用的法规 FgWkcV6B
application systems 应用系统 DB`$Ru@
apply consistently 一贯地执行,一贯地实施 Z'Exw-ca
appropriate 适当的,合适的; oWp}O?
征用,挪用 3vdu;W=Sz
appropriate authorization 适当的授权 _ktK+8*6`
appropriateness of audit evidence 审计证据的适当性 /5Zp-Pq
approval 批准,核准 +Y>"/i.
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assertion (会计报表上的)认定;确认 h
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~=:2~$gsn
asset 资产,财产 )sW6iR&_i
asset restructuring 资产重组 6?V<BgCC
assignment of duties 职责的划分 +M'aWlPg,
assistant 助理,助理人员 uu}`warW
associated company 联属公司,联营公司 ietRr!$.
association 联合,结合;协会,社团 <0u\dU
assumption 假设,假定 v2hZq-q
at a given date 在某一特定时日 ;)(Sdf[P
attestation 鉴证,公证 Xhcn]
attestation service 鉴证服务 Gil
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audit adjustment 审计调整 M{?zvq?d
audit areas 审计领域 ,3Wb4so
audit conclusion 审计结论 iq"ob8.
audit effectiveness 审计效果 E/mubA(&
audit efficiency 审计效率 `$s)X$W?
audit engagement letter 审计业务约定书 %G;0T;0L
audit evidence 审计证据 )0#j\B
audit fee 审计费 "]V
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audit files 审计档案 f64(a\Rw!^
audit findings 审计中发现的事项 z`k El@
audit implementation stage 审计实施阶段 3k#[(ph
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audit mark 审计标识 GE1i+.+-.
audit materiality 审计重要性 GX4QaT%
audit method 审计方法 q0,kDM66
audit objective 审计目标,审计目的 60!1D>,
audit of financial statements 会计报表审计,财务报表审计 S6v!GQ
audit opinion 审计意见 <9P4}`%)3
audit period 被审计期间,被审计年度 `|$'g^eCL
audit plan 审计计划 V0K16#}1gM
audit planning 编制审计计划,制定审计计划,审计计划 JD6aiI!Su
audit planning stage 审计计划阶段 1T ( u
audit procedure 审计程序 *GQDfs`m
audit programme 审计程序表,具体审计计划 .VT;H1#
audit report 审计报告 +R-h ,$\=7
audit report with a disclaimer of opinion 拒绝表示意见审计报告 n( g)UNx
audit report with a qualified opinion 有保留意见的审计报告 pO%{'%RA
audit report with an adverse opinion 否定意见的审计报告 9O;cJ)tXY
audit report with dual dates 双重日期审计报告 dj'm, k
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audit reporting stage 审计报告阶段 l)4O . *
audit responsibility 审计责任 vr=~M?
audit results 审计结果 [r)eP({
audit risk 审计风险 |]`hXr
audit sampling 审计抽样 I>PZYh'.T
audit sampling techniques 审计抽样方法,审计抽样技术 2{bhA5L
audit strategies 审计策略 .it#`Yz;
audit summary 审计总结,审计小结 H
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audit team 审计小组 7A5p["?Z
audit test 审计测试 -LtK8wl^
audit trail 审计轨迹 ,CP5~4u
audit work 审计工作 q\%cFB}
audit working paper 审计工作底稿 ,57$N&w
audited financial statement 审计会计报表,已审计财务报表 e}'gvm
Auditing Guidelines (the~) 审计规范指南 vw2`:]Q+
auditing standards 审计准则 {(
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audit-oriented working paper (审计)业务类工作底稿 'JieIKu
authorisation 授权 VYZU eh
authorisation of transaction 交易的授权 cHx%Nd\
availability 可获得性 eG5Y+iL-V
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balance 余额;差额;平衡 e ^Ds
balance sheet 资产负债表 T
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bank 银行 kH'p\9=
bank account 银行账户,银行户头 .N,&Uv-
bank statement 银行对账单 F]UQuOR)
barter transaction 易货交易,以物换物交易 3
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basis of audit 审计依据 mpgO s
basis of preparation (会计报表的)编制基础 (D<(6?
book of account 账目,账簿 `ltN,?/
borrowing 借款,贷款,借债 `lO(s%HC
branch 分支,分支机构,分店 7tNc=,x}
brought forward (账户余额等的)承上年,承上期,承上页 !*aPEf270
budget 预算 qFco3
building 建筑物;大楼 fH\X
business conditions 业务情况,经营情况 fmfTSN(Q~`
business licence (企业等的)营业执照 ^Dg<Ki
business relation 业务关系 ]5}=^
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