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 DRUvQf
fX[6
{
审计词汇英汉对照 4Ev#`i3~
]E/~PV
A %W[#60
|-SImxV
E6FT*}Q
ability to continue as a going concern 持续经营能力 `[*n UdG
acceptability 可接受性,可接受程度 Im* ~6[
acceptable level of detection risk 检查风险的可接受水平 PfKF!/c
B
acceptance of engagement 接受委托 %Qc5_of
accepting the engagement for the first time 首次接受委托 [V-OYjPAx
access to asset 对资产的接触 Qso"jYl<
according to 根据,依据,依照 |`50Tf\J
account balance 账户余额 JO `KNI
account for 对……进行会计处理,核算;解释 cii]-%J}c
accounting 会计,会计学 }&h*bim
accounting advisory serve 会计咨询服务 5sc`L
accounting firm 会计师事务所 ].C
4RH
accounting information 会计信息,会计资料 n2#Yw}7^,o
accounting period 会计期间 :J{| /"==
accounting policies 会计政策 +g6t)Gl
accounting professional bodies 会计职业组织,会计职业团体 m)aNuQvy:Z
accounting records 会计记录 X>`5YdT~+
accounting responsibility 会计责任 c>(`X@KL
accounting service 会计服务 ^bjaa
accounting standards 会计准则 _poe{@h!
Accounting Standards for Business Enterprises 企业会计准则 =vaC?d3
accounting system 会计系统 :GaK.W
q
accounting treatment 会计处理 ."
#M
X!
accuracy 准确性,精确性 g[d.lJ=Q-N
additional audit procedures 追加审计程序 V>YZ^>oeH
addressee 收件人,收信人 t'{\S_
Administration of State-owned Assets (the~) 国有资产管理局 2W_p)8t>b
administrative laws and regulations 行政法规 zL<<`u?
adverse impact 不利影响,负面影响 #cRw0bn:
adverse opinion 反对意见 Vif0z*\e{
advisory group 咨询组,顾问组 A"`^Abrm
agency fee 代理费,代理费用 pRAdo="
aggregate 总计,合计为…… @@O=a
alternation of document and record 变造文件和记录 MzY~-74aF
alternative audit procedures 替代审计程序,备选审计程序 W_ =
amend 修改,修订 6_s_2cr
amortisation 摊销 dcGs0b
analytical capacity 分析能力 yl=_ /'*
analytical procedures 分析性程序 0x
e!tA
annual financial statements 年度会计报表,年度财务报表 l-Q.@hG
appendix 附录,附表 O"<W<l7Q
applicable 适用的 H*Tc.Ie
applicable laws and regulations 适用的法规 p? dXs^ c
application systems 应用系统 }c"1;C&{
apply consistently 一贯地执行,一贯地实施 (np %urx!
appropriate 适当的,合适的; P9\!JH!
征用,挪用 6U`<+[K7
appropriate authorization 适当的授权 NX?IM8\t
appropriateness of audit evidence 审计证据的适当性 */|Vyp-
approval 批准,核准 z DP
assertion (会计报表上的)认定;确认 n]N+
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =deqj^&@
asset 资产,财产 _7O;ED+
asset restructuring 资产重组 7HpfHqJ7
assignment of duties 职责的划分 n8!qz:z/
assistant 助理,助理人员 ):Vzv
associated company 联属公司,联营公司 h
SO(s
association 联合,结合;协会,社团 /ox9m7Fz7
assumption 假设,假定 Kf.G'v46
at a given date 在某一特定时日 BDeX5/`U#
attestation 鉴证,公证 } +@H&}u
attestation service 鉴证服务 XM+o e0:[
audit adjustment 审计调整 4r&S&^
audit areas 审计领域 x*EzX4$x
audit conclusion 审计结论 $8{|25
*E
audit effectiveness 审计效果 4rmSo^vK
audit efficiency 审计效率 %SwN/rna
audit engagement letter 审计业务约定书 ?3{R'Buv]
audit evidence 审计证据 !F|mCEU
audit fee 审计费 ;}t
EU'&
audit files 审计档案 T\G2B*fGd
audit findings 审计中发现的事项 p;GT[Ds^
audit implementation stage 审计实施阶段 fcuU,A
audit mark 审计标识 Nvlfi8.
audit materiality 审计重要性 0u?{"xH{+}
audit method 审计方法 }SdI _sLe
audit objective 审计目标,审计目的 ,<^7~d{{3m
audit of financial statements 会计报表审计,财务报表审计 n>_EEw2/
audit opinion 审计意见 =9lrPQ]w
audit period 被审计期间,被审计年度 jL|y4
audit plan 审计计划 H9x,C/r,
audit planning 编制审计计划,制定审计计划,审计计划 _::q
S!
audit planning stage 审计计划阶段 PjH[8:,
audit procedure 审计程序 T[z]~MJL
audit programme 审计程序表,具体审计计划 O:=%{/6&D
audit report 审计报告 tA?cHDp4E
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ii.L]#3y
audit report with a qualified opinion 有保留意见的审计报告 =1JS6~CTLN
audit report with an adverse opinion 否定意见的审计报告 {M7`z,,[
audit report with dual dates 双重日期审计报告 )w{bT]
audit reporting stage 审计报告阶段 +B
4&$z
audit responsibility 审计责任 n>)'!
audit results 审计结果 an4^(SY
audit risk 审计风险 6N{Vcfq
audit sampling 审计抽样 "
5KJ /7q!
audit sampling techniques 审计抽样方法,审计抽样技术 X}Ey6*D:
audit strategies 审计策略 6z/ct|n
audit summary 审计总结,审计小结 GwOn&EpY!
audit team 审计小组 %TY;}V59 b
audit test 审计测试 `m~x*)L#
audit trail 审计轨迹 -:hiLZJ7-
audit work 审计工作 B@:c8}2.
audit working paper 审计工作底稿 W>ziA
audited financial statement 审计会计报表,已审计财务报表 0Cox+QJt
Auditing Guidelines (the~) 审计规范指南 NF}QQwG3
auditing standards 审计准则 }@6/sg
audit-oriented working paper (审计)业务类工作底稿 QFP3S(
authorisation 授权 ?e`4
sf_~
authorisation of transaction 交易的授权 (1
"unP-
availability 可获得性 Kk}|[\fW
B sHqs)@D
balance 余额;差额;平衡 Bf72 .gx{0
balance sheet 资产负债表 V~Zi #o
bank 银行 qk;vn}auD]
bank account 银行账户,银行户头 P87!+pB(
bank statement 银行对账单 c)d*[OI8
barter transaction 易货交易,以物换物交易 7,i
}M
basis of audit 审计依据 di@4'$5#
basis of preparation (会计报表的)编制基础 1]yOC)u"i
book of account 账目,账簿 W+A-<Rh\
borrowing 借款,贷款,借债 sr0.4VU1
branch 分支,分支机构,分店 @}#" o
brought forward (账户余额等的)承上年,承上期,承上页
Wc}opp
budget 预算 thoAEG80
building 建筑物;大楼 z
7[TgL7
business conditions 业务情况,经营情况 E<[_L!2
business licence (企业等的)营业执照 `1cGb *b/
business relation 业务关系
AL%gqt]
9,?\hBEu