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 N3(
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审计词汇英汉对照 iu.v8I;<
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ability to continue as a going concern 持续经营能力 |}><)}
acceptability 可接受性,可接受程度 rt0_[i
acceptable level of detection risk 检查风险的可接受水平 MSaOFv_Q
acceptance of engagement 接受委托 H@!]5 <:9
accepting the engagement for the first time 首次接受委托 U!i1~)s
access to asset 对资产的接触 `n?Rxhkwp
according to 根据,依据,依照 e|}B;<
account balance 账户余额 z_8lf_N
account for 对……进行会计处理,核算;解释 0fzHEL
accounting 会计,会计学 vzFo"
accounting advisory serve 会计咨询服务 {/}%[cY=
accounting firm 会计师事务所 hQ ?zc_3
accounting information 会计信息,会计资料 8I[=iU7]l
accounting period 会计期间 ]?%S0DO*
accounting policies 会计政策 < Dt/JA(p
accounting professional bodies 会计职业组织,会计职业团体 )uu(I5St
accounting records 会计记录 $1 t
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accounting responsibility 会计责任 46##(4RF
accounting service 会计服务 $f?GD<}?7r
accounting standards 会计准则 HtV8=.^
Accounting Standards for Business Enterprises 企业会计准则 xn=#4:f
accounting system 会计系统 oy-y QYX
accounting treatment 会计处理 UvR.?js(O
accuracy 准确性,精确性 zfw=U
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additional audit procedures 追加审计程序 A <_{7F9
addressee 收件人,收信人 o~7D=d?R
Administration of State-owned Assets (the~) 国有资产管理局 Du #>y!
administrative laws and regulations 行政法规 k+BY 3a
adverse impact 不利影响,负面影响 @jCM
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adverse opinion 反对意见 rf+Z0C0WYi
advisory group 咨询组,顾问组 )FN\jo!!.
agency fee 代理费,代理费用 {T-=&%||
aggregate 总计,合计为…… ,N1pw w?
alternation of document and record 变造文件和记录 lVCnu>8
alternative audit procedures 替代审计程序,备选审计程序 q|V|Jl
amend 修改,修订 &F:%y(;{Y
amortisation 摊销 2HO2
analytical capacity 分析能力 ~BiLzT1,
analytical procedures 分析性程序 OS-k_l L
annual financial statements 年度会计报表,年度财务报表 8*;>:g
appendix 附录,附表 g/frg(KF
applicable 适用的 EM(%|#
applicable laws and regulations 适用的法规 .k$Yleg
application systems 应用系统 K~4bT=
apply consistently 一贯地执行,一贯地实施 PeIKx$$Kl{
appropriate 适当的,合适的; #jJ0Mxg
征用,挪用 9k\M<jA
appropriate authorization 适当的授权 z\"9T?zoo
appropriateness of audit evidence 审计证据的适当性 rJh$>V+ '
approval 批准,核准 *{,}pK2*
assertion (会计报表上的)认定;确认 v"o_V|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 {#~A `crO
asset 资产,财产 WcQkeh3n
asset restructuring 资产重组 &kcmkRRG
assignment of duties 职责的划分
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assistant 助理,助理人员 T"t.t%(8
associated company 联属公司,联营公司 >;l
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association 联合,结合;协会,社团 k!bG![Ie|
assumption 假设,假定 I@5$ <SN
at a given date 在某一特定时日 u{7->[=
attestation 鉴证,公证 5g.w"0MkY
attestation service 鉴证服务 cc
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audit adjustment 审计调整 *pDS%,$xe
audit areas 审计领域 $&!|G-0'
audit conclusion 审计结论 X#Ob^E%J
audit effectiveness 审计效果 <,Pl31g^
audit efficiency 审计效率 na*Z0y
audit engagement letter 审计业务约定书 D<:zw/IRE
audit evidence 审计证据 cY Qm8TR<
audit fee 审计费 Nv|0Z'M
audit files 审计档案 g6+5uvpd
audit findings 审计中发现的事项 @
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audit implementation stage 审计实施阶段 XD"
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audit mark 审计标识 4T$DQK@e
audit materiality 审计重要性 ZuZCIqN
audit method 审计方法 bN6i *)}
audit objective 审计目标,审计目的 QyY<Zi;6
audit of financial statements 会计报表审计,财务报表审计 bc:3 5.
audit opinion 审计意见 qA[cF$CIl)
audit period 被审计期间,被审计年度 )c?nh3D
audit plan 审计计划 JNT|h zV
audit planning 编制审计计划,制定审计计划,审计计划 r i)`e
audit planning stage 审计计划阶段 GXk
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audit procedure 审计程序 f3imkZ(
audit programme 审计程序表,具体审计计划 -knP5"TB
audit report 审计报告 \%9QE
audit report with a disclaimer of opinion 拒绝表示意见审计报告 F(ZczwvR
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 +~*e B
audit report with dual dates 双重日期审计报告 of
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audit reporting stage 审计报告阶段 u%6b|M@P
audit responsibility 审计责任 lon9oraF'
audit results 审计结果 lIZ&'
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audit risk 审计风险 fdHFSnQ g
audit sampling 审计抽样 2 <@g *
audit sampling techniques 审计抽样方法,审计抽样技术 ;)SWwhQ
audit strategies 审计策略 A`Rs
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audit summary 审计总结,审计小结 (Q&O'ng1
audit team 审计小组 u.*}'C>^^v
audit test 审计测试 K`
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audit trail 审计轨迹 KfYT
audit work 审计工作 N7KG_o%
audit working paper 审计工作底稿 d c_2nF
audited financial statement 审计会计报表,已审计财务报表 B#}EYY
Auditing Guidelines (the~) 审计规范指南 )=bW\=[8
auditing standards 审计准则 K r<UPr
audit-oriented working paper (审计)业务类工作底稿 zD<8.AIGC
authorisation 授权 :6u.\u
authorisation of transaction 交易的授权
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availability 可获得性 V#+F*
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balance 余额;差额;平衡 1~},}S]id
balance sheet 资产负债表 3lEP:Jp
bank 银行 /d/]#T[Z9
bank account 银行账户,银行户头 bE@Eiac
bank statement 银行对账单 SSyARR+;c
barter transaction 易货交易,以物换物交易 o}f$?{)|
basis of audit 审计依据 B2KBJ4rI[1
basis of preparation (会计报表的)编制基础 (_+ux1h6^
book of account 账目,账簿 R=$}uDFmW
borrowing 借款,贷款,借债 )O$S3ojZ
branch 分支,分支机构,分店 \m1^sFMZ
brought forward (账户余额等的)承上年,承上期,承上页 _^ic@h3'X~
budget 预算 B-"F67 :
building 建筑物;大楼 rz2,42H]
business conditions 业务情况,经营情况 feeHXKD|
business licence (企业等的)营业执照 ~O!E &~
business relation 业务关系 0I do_V
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