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 z9HQFRbo[
w^|,[G^}H
审计词汇英汉对照 /N%f78
Z
3N+P~v)T'
A EFql
g9bK
4Bx1L+Cg
<O5;w
ability to continue as a going concern 持续经营能力 '0
(Bb
acceptability 可接受性,可接受程度 zp4ru\
acceptable level of detection risk 检查风险的可接受水平 P+}qaup
acceptance of engagement 接受委托 CI{]o&Tf
accepting the engagement for the first time 首次接受委托 `8FC&%X_
access to asset 对资产的接触 A</[Q>8
according to 根据,依据,依照 8.pz?{**T
account balance 账户余额 h|
UT/:
account for 对……进行会计处理,核算;解释 |B` -chK
accounting 会计,会计学 hQL9 Zl~
accounting advisory serve 会计咨询服务 %\~;I73
accounting firm 会计师事务所 +crAkb}i
accounting information 会计信息,会计资料 }0 <x4|=
accounting period 会计期间 A^ ,(Vyd
accounting policies 会计政策 Z$zUy|s[
accounting professional bodies 会计职业组织,会计职业团体 iLmU|jdE
accounting records 会计记录 HAO/r`7*
accounting responsibility 会计责任 !-.-!hBN
accounting service 会计服务 X3W)c&Pr
accounting standards 会计准则 qh7o;x~,
Accounting Standards for Business Enterprises 企业会计准则 (X>y)V
accounting system 会计系统 OM4s.BLY
accounting treatment 会计处理 C9=f=sGL
accuracy 准确性,精确性 Dx <IS^>i
additional audit procedures 追加审计程序 w|L~+
addressee 收件人,收信人 On'3K+(_
Administration of State-owned Assets (the~) 国有资产管理局 ~5!ukGK_
administrative laws and regulations 行政法规 l*v([@A\
adverse impact 不利影响,负面影响 ,6M-xSDs
adverse opinion 反对意见 %+I(S`}
advisory group 咨询组,顾问组 raqLXO!j
agency fee 代理费,代理费用 }qK
eX4\-
aggregate 总计,合计为…… Xx'>5d>
alternation of document and record 变造文件和记录 L//sJe
alternative audit procedures 替代审计程序,备选审计程序 LV]\{'
amend 修改,修订 +XpRkX&-
amortisation 摊销 mKsj7
analytical capacity 分析能力 _O!D*=I
analytical procedures 分析性程序 h[Iu_#HMa
annual financial statements 年度会计报表,年度财务报表 Hzj*X}X#K
appendix 附录,附表 O"#`i{^?2
applicable 适用的 .\d0lJSr
applicable laws and regulations 适用的法规 '^/E2+
application systems 应用系统 b]JN23IS2
apply consistently 一贯地执行,一贯地实施 z!3Z^d`
appropriate 适当的,合适的; -:~`g*3#
征用,挪用 lwY{rWo
appropriate authorization 适当的授权 JxLH]1b
appropriateness of audit evidence 审计证据的适当性 ^m+W
approval 批准,核准 :mJM=FeJ
assertion (会计报表上的)认定;确认 D46|)-
assessed level of control risk 对控制风险的评估,控制风险的评估水平 q~w;C([k_
asset 资产,财产 /GXO2zO
asset restructuring 资产重组 aDOH3Ri0K!
assignment of duties 职责的划分 J<BdIKCma
assistant 助理,助理人员 I!(yU
associated company 联属公司,联营公司 bv+e'$U3
association 联合,结合;协会,社团
X*
JD
assumption 假设,假定 ?+|tPjg$
at a given date 在某一特定时日 OK)0no=OAK
attestation 鉴证,公证 YSwD#jO0
attestation service 鉴证服务 b@X@5SJFW
audit adjustment 审计调整 (mD]}{>
audit areas 审计领域 sN g"JQ
audit conclusion 审计结论 @TprSd
audit effectiveness 审计效果 u#,]>;
audit efficiency 审计效率 :$tW9*\KY
audit engagement letter 审计业务约定书 p)jxqg
audit evidence 审计证据 C49
G&
audit fee 审计费 E+)Go-rS(
audit files 审计档案 y2U:( H:l!
audit findings 审计中发现的事项 e)xWQ=,C
audit implementation stage 审计实施阶段 C5M-MZaS
audit mark 审计标识 bT8UmR98
audit materiality 审计重要性 I;v`o{
audit method 审计方法 CHU'FSq!
audit objective 审计目标,审计目的 KwHOV$lD;
audit of financial statements 会计报表审计,财务报表审计 nGbrWu]w
audit opinion 审计意见 LF~#4)B
audit period 被审计期间,被审计年度 )QE_+H}p
audit plan 审计计划 G8s`<:9*
audit planning 编制审计计划,制定审计计划,审计计划 @Y,F&8a$
audit planning stage 审计计划阶段 d!t@A
audit procedure 审计程序 !LJ.L?9qw
audit programme 审计程序表,具体审计计划 AWDjj\Q4
audit report 审计报告 =c,gK8C
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +B m+Pj>
audit report with a qualified opinion 有保留意见的审计报告 yq}{6IyZ^
audit report with an adverse opinion 否定意见的审计报告 +i^s\c!3;
audit report with dual dates 双重日期审计报告 9C$!tz>>+i
audit reporting stage 审计报告阶段 [:QMnJ
audit responsibility 审计责任 nX~MoWH1
audit results 审计结果 IebS~N
E
audit risk 审计风险 z~H Gc"~
audit sampling 审计抽样 \zi3.;9|;
audit sampling techniques 审计抽样方法,审计抽样技术 ;SW-dfo2i
audit strategies 审计策略 !{Y#<t
G]
audit summary 审计总结,审计小结 752wK|o0|;
audit team 审计小组 bIArAS9%
audit test 审计测试 wuzz%9;@B
audit trail 审计轨迹 *r`Yz}
audit work 审计工作 p4'"Wk8
audit working paper 审计工作底稿 //
Gvk|O1
audited financial statement 审计会计报表,已审计财务报表 W/>?1+r.Z
Auditing Guidelines (the~) 审计规范指南 #:|Y(,c
auditing standards 审计准则 ;}~=W!yz
audit-oriented working paper (审计)业务类工作底稿 NXBOo
authorisation 授权 32iI :u
authorisation of transaction 交易的授权 -W_s]oBg
availability 可获得性
9+QrTO
B ,}tdfkZFYl
balance 余额;差额;平衡 'j_H{kQy
balance sheet 资产负债表 {^W,e ^:
bank 银行 *d@Hnu"q
bank account 银行账户,银行户头 D-GU"^-9
bank statement 银行对账单 9i}D6
te
barter transaction 易货交易,以物换物交易 b8.%? _?
basis of audit 审计依据 ;J(,F:N
basis of preparation (会计报表的)编制基础 Qs9 U&*L
book of account 账目,账簿 jw[BtRW
borrowing 借款,贷款,借债 358/t/4{p
branch 分支,分支机构,分店 )$B+3f
brought forward (账户余额等的)承上年,承上期,承上页 wzPw;xuG
budget 预算 />Vx*^u8Hz
building 建筑物;大楼 |{)xC=
business conditions 业务情况,经营情况 (AG
business licence (企业等的)营业执照 ;_/q>DR>,3
business relation 业务关系 q|X4[E|{Q
yCIgxPv|7