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 #rF|X6P
p
p9Gzn C
审计词汇英汉对照 &5)Kg%r
|wQ|h$|
A !2>gC"$nv
_t'Kj\
4\Mh2z5
ability to continue as a going concern 持续经营能力 oslV@v
F
acceptability 可接受性,可接受程度 |j#x}8[(
acceptable level of detection risk 检查风险的可接受水平 ,a~-
(@
acceptance of engagement 接受委托 :L&-
accepting the engagement for the first time 首次接受委托 ;.'2ZNt2
access to asset 对资产的接触 ]SFB_5Gb
according to 根据,依据,依照 b6'%nR*f
account balance 账户余额 A d=NJhzl
account for 对……进行会计处理,核算;解释 \\Fl,'
accounting 会计,会计学 c{ +Y$
accounting advisory serve 会计咨询服务 0jro0f'
accounting firm 会计师事务所 M#IGq
accounting information 会计信息,会计资料 m%X~EwFc.
accounting period 会计期间 F'|D
accounting policies 会计政策 X0*
y8"
accounting professional bodies 会计职业组织,会计职业团体 g0 \c
accounting records 会计记录 ZUVk~X3
accounting responsibility 会计责任 K!lGo3n]
accounting service 会计服务 /NNe/7'l
accounting standards 会计准则 L ![b f5T
Accounting Standards for Business Enterprises 企业会计准则 6(f[<V!r
accounting system 会计系统 {()8 Wr
accounting treatment 会计处理 C6Ap
4
accuracy 准确性,精确性 Q
>cLGdzO
additional audit procedures 追加审计程序 LZqx6~]O
addressee 收件人,收信人 .\7R/cP}{A
Administration of State-owned Assets (the~) 国有资产管理局 _1VtVfiZ{
administrative laws and regulations 行政法规 vClD)Ar
adverse impact 不利影响,负面影响 =q.2S;?
adverse opinion 反对意见 & ;ie+/B
advisory group 咨询组,顾问组 Qb!9QlW
agency fee 代理费,代理费用 =1!wep"
aggregate 总计,合计为…… ?dVF@
alternation of document and record 变造文件和记录
ZXsm9
alternative audit procedures 替代审计程序,备选审计程序 MW=2GhD=
amend 修改,修订 4
(B{-cK
amortisation 摊销 -\:pbR
analytical capacity 分析能力 rQC{"hS1
analytical procedures 分析性程序 8sOM%y9M
annual financial statements 年度会计报表,年度财务报表 nzmv>s&UW
appendix 附录,附表 f>g>7OsD]
applicable 适用的 3(Kj|u
applicable laws and regulations 适用的法规 P ^R224R
application systems 应用系统 $cHA_$ `
apply consistently 一贯地执行,一贯地实施 d}GO(
appropriate 适当的,合适的; @@9#odO
征用,挪用 i:0~% X
appropriate authorization 适当的授权 CaX&T2(
appropriateness of audit evidence 审计证据的适当性 V/j+Z1ZW
approval 批准,核准 ]xBQ7Xqf|
assertion (会计报表上的)认定;确认 V
lN&Lz
assessed level of control risk 对控制风险的评估,控制风险的评估水平 d nWh}!
asset 资产,财产 {aqceg
asset restructuring 资产重组 !n~p?joJ*
assignment of duties 职责的划分 *IJctYJaX
assistant 助理,助理人员 ):E4qlB
associated company 联属公司,联营公司 i|0H {q
association 联合,结合;协会,社团 r4D*$H-rR
assumption 假设,假定 *q{/`Z{wy
at a given date 在某一特定时日 ,kfUlv=
attestation 鉴证,公证 eVL'Ao&Ho
attestation service 鉴证服务 GxL5yeN@(
audit adjustment 审计调整 !U>711$
audit areas 审计领域 Ouc=4'$-
audit conclusion 审计结论 3N|,c]|
audit effectiveness 审计效果 W2J"W=:z
audit efficiency 审计效率 j
yR9a!
audit engagement letter 审计业务约定书 ]e@'9`G-'
audit evidence 审计证据 W6_/FkO
audit fee 审计费 RR<92R
audit files 审计档案 @x3x/gU
audit findings 审计中发现的事项
3#}5dO
audit implementation stage 审计实施阶段 _"6{Rb53v=
audit mark 审计标识 Ho9 a#9
audit materiality 审计重要性 UaA6
audit method 审计方法 N'w;1,c+
audit objective 审计目标,审计目的 hVo]fD|W
audit of financial statements 会计报表审计,财务报表审计 (dv Cejc^p
audit opinion 审计意见 'kPc
`)\
audit period 被审计期间,被审计年度 |f;u5r!^=
audit plan 审计计划 7Rqjf6kX`O
audit planning 编制审计计划,制定审计计划,审计计划 dp\pkx7
audit planning stage 审计计划阶段 l'n"iQ!G
audit procedure 审计程序 q|0L
u
audit programme 审计程序表,具体审计计划 Eqj&SA
audit report 审计报告 xH#R_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hdJW#,xq
audit report with a qualified opinion 有保留意见的审计报告 T|`nw_0
audit report with an adverse opinion 否定意见的审计报告 Ytop=ZIl'
audit report with dual dates 双重日期审计报告 :
&>PN,q>
audit reporting stage 审计报告阶段 #G%[4.$n.
audit responsibility 审计责任 CK
eT%3
audit results 审计结果 *oqQ=#\
audit risk 审计风险 i7v> 9p7
audit sampling 审计抽样 9E~=/Q=
audit sampling techniques 审计抽样方法,审计抽样技术 e$}x;&c Q
audit strategies 审计策略 & F\HR
audit summary 审计总结,审计小结 .I_Mmaq;i
audit team 审计小组 ^3C8GzOsO
audit test 审计测试 *J,VvO9
audit trail 审计轨迹 ^=Q/H
audit work 审计工作 U
0G(
audit working paper 审计工作底稿 Ml VN'w
audited financial statement 审计会计报表,已审计财务报表 Li)rs<IX;m
Auditing Guidelines (the~) 审计规范指南 "u:5
auditing standards 审计准则 RGvfy/T
audit-oriented working paper (审计)业务类工作底稿 YMx]i,u'+
authorisation 授权 ~{lSc/SP|
authorisation of transaction 交易的授权 w6(E$:#d
availability 可获得性 'r3yFoP}
B H=O/w3
balance 余额;差额;平衡 p(o"K@I
balance sheet 资产负债表 T9N][5 \
bank 银行 2Z
W
{
bank account 银行账户,银行户头 {2QCdj46
bank statement 银行对账单 _dCdyf
barter transaction 易货交易,以物换物交易 }wZ9#Ll
basis of audit 审计依据 .&fG_(6|
basis of preparation (会计报表的)编制基础 AlF"1X02
book of account 账目,账簿 Bn
JpC<xm
borrowing 借款,贷款,借债 ahQdBoj
branch 分支,分支机构,分店 Q'D%?Vg'
brought forward (账户余额等的)承上年,承上期,承上页 "X<vgM^:
budget 预算 3VNYDY`>
building 建筑物;大楼 x{y}pH "H
business conditions 业务情况,经营情况 ~.\CG'g
business licence (企业等的)营业执照 ! f!/~M"!
business relation 业务关系 W
!TnS/O_1
x-J.*X/aB