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 VO#rJ1J
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审计词汇英汉对照 ~Nh6po{
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ability to continue as a going concern 持续经营能力 ~tUZQ5"
acceptability 可接受性,可接受程度 IRW0.'Dn
acceptable level of detection risk 检查风险的可接受水平 <O
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acceptance of engagement 接受委托 1eXMMZ/?
accepting the engagement for the first time 首次接受委托 :kZ]Swi 5
access to asset 对资产的接触 ^&
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according to 根据,依据,依照 *0U#Z]t
account balance 账户余额 N2h5@*1Y
account for 对……进行会计处理,核算;解释 G<Z}G8FW^
accounting 会计,会计学 .0Ud?v>=
accounting advisory serve 会计咨询服务 ]4rmQAS7"
accounting firm 会计师事务所 as07~Xvp-
accounting information 会计信息,会计资料 L03I:IJ
accounting period 会计期间 k|fM9E
accounting policies 会计政策 ^!['\
accounting professional bodies 会计职业组织,会计职业团体 4S(G366
accounting records 会计记录 1N/4W6
accounting responsibility 会计责任 0jp].''RK\
accounting service 会计服务 <3Ftq=
accounting standards 会计准则 [bLKjD
Accounting Standards for Business Enterprises 企业会计准则 <5Vf3KoC&
accounting system 会计系统 kV-<[5AWW
accounting treatment 会计处理 eI
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accuracy 准确性,精确性 zJ`u>:*$
additional audit procedures 追加审计程序 cMK|t;"
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addressee 收件人,收信人 ,~L*N*ML
Administration of State-owned Assets (the~) 国有资产管理局 /
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administrative laws and regulations 行政法规 ft"-
adverse impact 不利影响,负面影响 0GMb?/
adverse opinion 反对意见 )St0}?I~
advisory group 咨询组,顾问组 AFt- V
agency fee 代理费,代理费用 t%@iF
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aggregate 总计,合计为…… St
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alternation of document and record 变造文件和记录 {\Pk;M{Y&
alternative audit procedures 替代审计程序,备选审计程序 5%'ybh)@
amend 修改,修订 &zn|),
amortisation 摊销 c<13 r=+
analytical capacity 分析能力 <h(AJX7wsD
analytical procedures 分析性程序 `JIp$
annual financial statements 年度会计报表,年度财务报表 s:<y\1Ay
appendix 附录,附表 TF%n1H-sF
applicable 适用的 VnuG^)S
applicable laws and regulations 适用的法规 Q-) ( s
application systems 应用系统 $GoS?\G
apply consistently 一贯地执行,一贯地实施 c
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appropriate 适当的,合适的; |E13W
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appropriate authorization 适当的授权 mbAzn
appropriateness of audit evidence 审计证据的适当性 CI+)0=`<1B
approval 批准,核准 e"@r[pq-{u
assertion (会计报表上的)认定;确认 qJ" (:~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 zDg*ds\
asset 资产,财产 Vc\g"1x
asset restructuring 资产重组 U/c+j{=~
assignment of duties 职责的划分 |@d(2f8
assistant 助理,助理人员 ]n=z(2Z9lD
associated company 联属公司,联营公司 sta/i?n
association 联合,结合;协会,社团 a,rXG
assumption 假设,假定 /@"mQx~[q
at a given date 在某一特定时日 QXI~Toddj
attestation 鉴证,公证 UAjN
attestation service 鉴证服务 ,):aU
audit adjustment 审计调整 2NFk#_9e~
audit areas 审计领域 b$w66q8
audit conclusion 审计结论 JKKp5~_~
audit effectiveness 审计效果 Tw
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audit efficiency 审计效率 hl[<o<`Q
audit engagement letter 审计业务约定书 czw:xG!&
audit evidence 审计证据 }[%F
audit fee 审计费 qX&+
audit files 审计档案 `+=Zq
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audit findings 审计中发现的事项 9u~C?w
audit implementation stage 审计实施阶段 %X\J%Fj
audit mark 审计标识 l[ko)%7V
audit materiality 审计重要性 bLTX_
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audit method 审计方法 A?tCa*b^
audit objective 审计目标,审计目的 !yg &zzP*
audit of financial statements 会计报表审计,财务报表审计 ks$5$,^T2o
audit opinion 审计意见 [6@bsXiw
audit period 被审计期间,被审计年度 TaF*ZT2
audit plan 审计计划 :Gz$(!j1.'
audit planning 编制审计计划,制定审计计划,审计计划 2 U%t
audit planning stage 审计计划阶段 pg!mOyn
audit procedure 审计程序 qV=O;
audit programme 审计程序表,具体审计计划 =Q"thsR
audit report 审计报告 Ym%#"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Q3r]T.].h
audit report with a qualified opinion 有保留意见的审计报告 Z=hn}QY.(
audit report with an adverse opinion 否定意见的审计报告 !d0$cF):
audit report with dual dates 双重日期审计报告 e?\Od}
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audit reporting stage 审计报告阶段 %AV3eqghCg
audit responsibility 审计责任 z@~ZMk
audit results 审计结果 y;0Zk~R$
audit risk 审计风险 'bv(T2d~~
audit sampling 审计抽样 HJr*\%D}1
audit sampling techniques 审计抽样方法,审计抽样技术 w8>lWgN
audit strategies 审计策略 yR F+
audit summary 审计总结,审计小结 bil>;&h
audit team 审计小组 :A#'8xE/
audit test 审计测试 5m;pHgkb
audit trail 审计轨迹 qoan<z7
audit work 审计工作 IL Nghtm-
audit working paper 审计工作底稿 KW0KXO06a
audited financial statement 审计会计报表,已审计财务报表 tIA)LF
Auditing Guidelines (the~) 审计规范指南 kPEU }Kv
auditing standards 审计准则 cLp9|y0r
audit-oriented working paper (审计)业务类工作底稿 *~`oA~-Q
authorisation 授权 a"+/fC`
authorisation of transaction 交易的授权 |rpMwkR
availability 可获得性 u`L*
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balance 余额;差额;平衡 R^E-9S\@
balance sheet 资产负债表 Q1h v2*/U
bank 银行 E?0RR'
bank account 银行账户,银行户头 /|Gz<nSc
bank statement 银行对账单 TR?jT
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barter transaction 易货交易,以物换物交易 J(~xU0gd'
basis of audit 审计依据 oOQan
basis of preparation (会计报表的)编制基础 wMH13i3
book of account 账目,账簿 k \t6b1.M
borrowing 借款,贷款,借债 Yk4ah$}%-^
branch 分支,分支机构,分店 RXPl~]k#i
brought forward (账户余额等的)承上年,承上期,承上页 ieyqp~+|4$
budget 预算 B]D51R\}VE
building 建筑物;大楼 8W.-Y|[5?
business conditions 业务情况,经营情况 n[-d~ Ce2{
business licence (企业等的)营业执照 a.<!>o<t:
business relation 业务关系 ?!34qh
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