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 A%~t[ H
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审计词汇英汉对照 xj Jo
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ability to continue as a going concern 持续经营能力 ,t39~w
acceptability 可接受性,可接受程度 jm[f|4\
acceptable level of detection risk 检查风险的可接受水平 G#6O'G
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acceptance of engagement 接受委托 )ZpMB
accepting the engagement for the first time 首次接受委托 s 4n<k]d
access to asset 对资产的接触 9} ]C
according to 根据,依据,依照 Q;kl-upn~8
account balance 账户余额 '
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account for 对……进行会计处理,核算;解释 G'Uq595'-
accounting 会计,会计学 {T3wOi
accounting advisory serve 会计咨询服务 vX$|/74
accounting firm 会计师事务所 3lgD,_&
accounting information 会计信息,会计资料 sfsK[c5bm
accounting period 会计期间 #y1M1O g
accounting policies 会计政策 pe
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accounting professional bodies 会计职业组织,会计职业团体 J$&2GAi
accounting records 会计记录 VA%4ssy
accounting responsibility 会计责任 i
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accounting service 会计服务 M+7jJ?n
accounting standards 会计准则 FmQiy+.|
Accounting Standards for Business Enterprises 企业会计准则 H h%|}*f_,
accounting system 会计系统 @`HW0Y_:
accounting treatment 会计处理 zvT8r(<n}
accuracy 准确性,精确性 cd4HbSp
additional audit procedures 追加审计程序 |j4;XaG)
addressee 收件人,收信人 cK'}+
Administration of State-owned Assets (the~) 国有资产管理局 * K0aR!
administrative laws and regulations 行政法规 cgR8+o
adverse impact 不利影响,负面影响 \$,8aRT>#U
adverse opinion 反对意见 Q>uJ:[x+
advisory group 咨询组,顾问组 hjp,v)#
agency fee 代理费,代理费用 wLo<gA6;
aggregate 总计,合计为…… }jYVB|2
alternation of document and record 变造文件和记录 ,+FiP{`
alternative audit procedures 替代审计程序,备选审计程序 y>ePCDR3
amend 修改,修订 Nk?/vMaw
amortisation 摊销 /=KEM gI?
analytical capacity 分析能力 *+ +}ll6
analytical procedures 分析性程序 J?f7!F:8
annual financial statements 年度会计报表,年度财务报表 [\=1|t5n~
appendix 附录,附表 mh#_lbe'
applicable 适用的 P#AS")Sj
applicable laws and regulations 适用的法规 5B;;{GR
application systems 应用系统 VRUA<
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apply consistently 一贯地执行,一贯地实施 yRt7&,}zL
appropriate 适当的,合适的; 8B6-f:
征用,挪用 ](z*t+">
appropriate authorization 适当的授权 _:!7M^IU
appropriateness of audit evidence 审计证据的适当性 Bu4@FIK!C
approval 批准,核准 `Yyi;!+0
assertion (会计报表上的)认定;确认 8#RL2)7Uy`
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4C
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asset 资产,财产 P -X2A2
asset restructuring 资产重组 w+hpi5OH
assignment of duties 职责的划分 n"nfEA3{`
assistant 助理,助理人员 HaQox.v%
associated company 联属公司,联营公司 P3TM5
association 联合,结合;协会,社团 ~zQxfl/
assumption 假设,假定 ^_uCSA'X
at a given date 在某一特定时日
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attestation 鉴证,公证 ME*A6/h
attestation service 鉴证服务 kk}_AZ0eK
audit adjustment 审计调整 |q
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audit areas 审计领域 z]!w@:
audit conclusion 审计结论 5)ooE
audit effectiveness 审计效果 BVS
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audit efficiency 审计效率 FPu$N d&\
audit engagement letter 审计业务约定书 >*$Xbj*
audit evidence 审计证据 wM!dz&
audit fee 审计费 ~\ v"xV
audit files 审计档案 '|G8yojz
audit findings 审计中发现的事项 J#\oc@
audit implementation stage 审计实施阶段 Myh?=:1~(c
audit mark 审计标识 ?)7UqVyq
audit materiality 审计重要性 ~Sx\>wBlc
audit method 审计方法 l6.&<0pLT
audit objective 审计目标,审计目的 Twk
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audit of financial statements 会计报表审计,财务报表审计 </W"e!?X
audit opinion 审计意见 br*PB]dU
audit period 被审计期间,被审计年度 Fm+V_.H/;
audit plan 审计计划 ,?wxW
audit planning 编制审计计划,制定审计计划,审计计划 mBQpf/PG
audit planning stage 审计计划阶段
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audit procedure 审计程序 6+:;Mb_S
audit programme 审计程序表,具体审计计划 %{0F
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audit report 审计报告 _!9I
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 wqgKs=y
audit report with a qualified opinion 有保留意见的审计报告 T75N0/teS
audit report with an adverse opinion 否定意见的审计报告 /`j2%8^N
audit report with dual dates 双重日期审计报告 _.SpU`>/f
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 uYijzHQyD
audit results 审计结果 W?n/>DML
audit risk 审计风险 ^grDP*
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audit sampling 审计抽样 lLI%J>b@
audit sampling techniques 审计抽样方法,审计抽样技术 gwFW+*h
audit strategies 审计策略 nD}<zj$D2
audit summary 审计总结,审计小结 R#s_pW{op
audit team 审计小组 LdnTdh?
audit test 审计测试 ]hZk#rp}
audit trail 审计轨迹 1G'pT$5&
audit work 审计工作 38%"#T3#
audit working paper 审计工作底稿 <eZrb6a'
audited financial statement 审计会计报表,已审计财务报表 i*mI-l
Auditing Guidelines (the~) 审计规范指南 gBZNO! a,d
auditing standards 审计准则 %1)J Rc
audit-oriented working paper (审计)业务类工作底稿 {*nE8+..A
authorisation 授权 BRv#`
authorisation of transaction 交易的授权 & d* bQv$
availability 可获得性 }d@;]cps
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balance 余额;差额;平衡 SKGnx
balance sheet 资产负债表 ,I:[-|Q
bank 银行 _S CY e
bank account 银行账户,银行户头 pqe%tRH{
bank statement 银行对账单 ,2P/[ :
barter transaction 易货交易,以物换物交易 C#RueDa.
basis of audit 审计依据 4v2JrC;
basis of preparation (会计报表的)编制基础 2FGCf} ,
book of account 账目,账簿 u(JuU/U
borrowing 借款,贷款,借债 m;S%RB^~H
branch 分支,分支机构,分店 GE\({V.W
brought forward (账户余额等的)承上年,承上期,承上页 (A-Uo
budget 预算 SRrp
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building 建筑物;大楼 kqGydGh*"
business conditions 业务情况,经营情况 |RD
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business licence (企业等的)营业执照 4thPR}DH}
business relation 业务关系 In*0.
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