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 BK foeN)%
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审计词汇英汉对照 j'LO'&sQ(
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ability to continue as a going concern 持续经营能力 >'{'v[qR[G
acceptability 可接受性,可接受程度 QqB9I-_
acceptable level of detection risk 检查风险的可接受水平 x3=SMN|a
acceptance of engagement 接受委托 'dd[=vzK
accepting the engagement for the first time 首次接受委托 :w26d-QR(
access to asset 对资产的接触 B"Ttr+
according to 根据,依据,依照 4u]>$?X1_
account balance 账户余额 I*=
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account for 对……进行会计处理,核算;解释 82w=t
accounting 会计,会计学 ?[hkh8|
accounting advisory serve 会计咨询服务 &}b-aAt
accounting firm 会计师事务所 QzD8
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accounting information 会计信息,会计资料 d6g^>}-!t
accounting period 会计期间 j.g9O]pi
accounting policies 会计政策 \aGTi
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accounting professional bodies 会计职业组织,会计职业团体 HAGpM\Qa
accounting records 会计记录 /~_,p,:aP
accounting responsibility 会计责任
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accounting service 会计服务 -h#9sl->
accounting standards 会计准则 @<=<?T>1
Accounting Standards for Business Enterprises 企业会计准则 )uH#+IU
accounting system 会计系统 F)uS2
accounting treatment 会计处理 w7Vl,pN,
accuracy 准确性,精确性 _iZ9Ch\
additional audit procedures 追加审计程序 -e_L2<7
addressee 收件人,收信人 S!.H _=z%p
Administration of State-owned Assets (the~) 国有资产管理局 gP>`DPgb^
administrative laws and regulations 行政法规 %gV~e@|
adverse impact 不利影响,负面影响 cDLjjK7:
adverse opinion 反对意见 eW;0{P
advisory group 咨询组,顾问组 (-hGb:
agency fee 代理费,代理费用 eGlPi|
aggregate 总计,合计为…… f
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alternation of document and record 变造文件和记录 6 9EdMuf
alternative audit procedures 替代审计程序,备选审计程序 nrRP1`!]T
amend 修改,修订 .#
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amortisation 摊销 7G
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analytical capacity 分析能力 </)HcRj'e
analytical procedures 分析性程序 +jGSD@32>
annual financial statements 年度会计报表,年度财务报表 0I"r*;9?K
appendix 附录,附表 4xzoA'Mb@
applicable 适用的 H4IJLZ3G
applicable laws and regulations 适用的法规 TCetd#;R
application systems 应用系统 <P
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apply consistently 一贯地执行,一贯地实施 gSXidh}^
appropriate 适当的,合适的; GGkU$qp2~
征用,挪用 M}xyW"yp
appropriate authorization 适当的授权 ?bH!|aW(H
appropriateness of audit evidence 审计证据的适当性 *BAR`+;U
approval 批准,核准 Gq9p
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assertion (会计报表上的)认定;确认 xPorlX)zW
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Z-rHYfa4
asset 资产,财产 RP~ hi%A
asset restructuring 资产重组 Kz2s{y~?
assignment of duties 职责的划分 #^eXnhj 9
assistant 助理,助理人员 3.<E{E!F
associated company 联属公司,联营公司 I&|J +B?#
association 联合,结合;协会,社团 qfl #ki`,
assumption 假设,假定
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at a given date 在某一特定时日 SH/^qDT'
attestation 鉴证,公证 ;A;FR3=)
attestation service 鉴证服务 ,K~r':ht
audit adjustment 审计调整 pF}WMt
audit areas 审计领域 MtKM#@
audit conclusion 审计结论 D:vX/mf;7
audit effectiveness 审计效果 ]U)Yg
audit efficiency 审计效率 K%RjWX=H
audit engagement letter 审计业务约定书 j55;E
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audit evidence 审计证据 RGV}c#
audit fee 审计费 %Ae43
audit files 审计档案 VDy\2-b8d
audit findings 审计中发现的事项 g]E>e v{`
audit implementation stage 审计实施阶段 N
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audit mark 审计标识 /O&{fo
audit materiality 审计重要性 k{-#2Qz
audit method 审计方法 qttJ*zu
audit objective 审计目标,审计目的 Gsa~zGN
audit of financial statements 会计报表审计,财务报表审计 Uy5G,!
audit opinion 审计意见 jltW@co2sV
audit period 被审计期间,被审计年度 t @vb3
audit plan 审计计划 JJVdq-k+`
audit planning 编制审计计划,制定审计计划,审计计划 Auk#pO#
audit planning stage 审计计划阶段 : XaBCF*
audit procedure 审计程序 +X|^
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audit programme 审计程序表,具体审计计划 \ICc?8oL
audit report 审计报告 .}ePm(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 -wrVhCd~g]
audit report with a qualified opinion 有保留意见的审计报告 II)
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audit report with an adverse opinion 否定意见的审计报告 Dwg_#GSr
audit report with dual dates 双重日期审计报告 ;X
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audit reporting stage 审计报告阶段 _fE$KaP
audit responsibility 审计责任 =@y
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audit results 审计结果 uwo\FI
audit risk 审计风险 \zM3{{mV/
audit sampling 审计抽样 }\3jcnn
audit sampling techniques 审计抽样方法,审计抽样技术 tiQeON-Q_
audit strategies 审计策略 $BUm,
audit summary 审计总结,审计小结 "1|\V.>>;
audit team 审计小组 A8U\/GP
audit test 审计测试 ~x6<A\
audit trail 审计轨迹 lNba[;_
audit work 审计工作 ibn(eu<uW
audit working paper 审计工作底稿 E)z=85;_p
audited financial statement 审计会计报表,已审计财务报表 $i]G'fj
Auditing Guidelines (the~) 审计规范指南 =u
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auditing standards 审计准则 p` /c&}
audit-oriented working paper (审计)业务类工作底稿 "^NsbA+
authorisation 授权 jN T+?2
authorisation of transaction 交易的授权 <tto8Y
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availability 可获得性 :jr`}Z%;y
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balance 余额;差额;平衡 U\GuCw
balance sheet 资产负债表 r2G38/K
bank 银行 fOJTy0jX8
bank account 银行账户,银行户头 ,jq:%Y[KZ
bank statement 银行对账单 KGJ *h
barter transaction 易货交易,以物换物交易 %_%BbQf
basis of audit 审计依据 X;7hy0Y
basis of preparation (会计报表的)编制基础 E_-QGE/1
book of account 账目,账簿 k keDt+^
borrowing 借款,贷款,借债 &(X 67
branch 分支,分支机构,分店 Z~1uyr(
brought forward (账户余额等的)承上年,承上期,承上页 K7c[bhi_w
budget 预算 P"%f8C~r
building 建筑物;大楼 V_/.]zQA
business conditions 业务情况,经营情况 &M{;[O{
business licence (企业等的)营业执照 a4\j.(w)$D
business relation 业务关系 +=K =B
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