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~Xq,BxCV
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审计词汇英汉对照 s/:Fwr4q#a
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ability to continue as a going concern 持续经营能力 ;.wX@
acceptability 可接受性,可接受程度 UZEI
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acceptable level of detection risk 检查风险的可接受水平 |!
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acceptance of engagement 接受委托 ]I/Vb s
accepting the engagement for the first time 首次接受委托 DMF
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access to asset 对资产的接触 7O`o ovW$
according to 根据,依据,依照 /H:I 68~
account balance 账户余额 jKZt~I
account for 对……进行会计处理,核算;解释 s4 %(
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accounting 会计,会计学 \([WH!7
accounting advisory serve 会计咨询服务 W$qd/'%
accounting firm 会计师事务所 tRw@U4=y
accounting information 会计信息,会计资料 -[OXSaf6
accounting period 会计期间 "+?Cz!i
accounting policies 会计政策 hh~n#7w~IR
accounting professional bodies 会计职业组织,会计职业团体 O:#+
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accounting records 会计记录 $6F)R|
accounting responsibility 会计责任 CzV(cSS9-
accounting service 会计服务 !:LJzROh
accounting standards 会计准则 0)Rw|(Fpo]
Accounting Standards for Business Enterprises 企业会计准则 *n(> ^
accounting system 会计系统 1! p/6
accounting treatment 会计处理 Wk^RA_
accuracy 准确性,精确性 fag^7r z
additional audit procedures 追加审计程序 19(Dj&x
addressee 收件人,收信人
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Administration of State-owned Assets (the~) 国有资产管理局 p.fF}B
administrative laws and regulations 行政法规 h{lDxOH*
adverse impact 不利影响,负面影响 <Fs-3(V+\
adverse opinion 反对意见 JK#vkCkyM
advisory group 咨询组,顾问组 i`)!X:j
agency fee 代理费,代理费用 }.)s%4p8
aggregate 总计,合计为…… kC$&:\Rh
alternation of document and record 变造文件和记录 U,1AfzlF
alternative audit procedures 替代审计程序,备选审计程序 ,pK|SL
amend 修改,修订 }<MR`h1
amortisation 摊销 b'ml=a#i0
analytical capacity 分析能力 rOD1_X-
analytical procedures 分析性程序 t ]c{c#N/
annual financial statements 年度会计报表,年度财务报表 Ni*Wz*o
appendix 附录,附表 /?"8-0d
applicable 适用的 lH|LdlX
applicable laws and regulations 适用的法规 ">dq0gD
application systems 应用系统 |m,VTViv;i
apply consistently 一贯地执行,一贯地实施 ZX
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appropriate 适当的,合适的; Wv!<bT8r
征用,挪用 kE;O7sN
appropriate authorization 适当的授权 7.<^j[?
appropriateness of audit evidence 审计证据的适当性 }8'&r(cN4
approval 批准,核准 5;)*T6Y
assertion (会计报表上的)认定;确认 0;~yZ?6_F
assessed level of control risk 对控制风险的评估,控制风险的评估水平 (I{
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asset 资产,财产 %u
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asset restructuring 资产重组 &[?CTZ
assignment of duties 职责的划分 rFJ[dz
assistant 助理,助理人员 %@ mGK8
associated company 联属公司,联营公司 Jx-wO/
association 联合,结合;协会,社团 ,7|;k2
assumption 假设,假定 `PI(%N
at a given date 在某一特定时日 }xn_6
attestation 鉴证,公证 $2z
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attestation service 鉴证服务 Em13dem
audit adjustment 审计调整 t~
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audit areas 审计领域 ARh6V&Hi-
audit conclusion 审计结论 7z~Ghz
audit effectiveness 审计效果 (UEXxUdQ_Q
audit efficiency 审计效率 -E&e1u,Mi
audit engagement letter 审计业务约定书 |bZM/U=
audit evidence 审计证据 N4^5rrkL
audit fee 审计费 8{&["?
audit files 审计档案 ,[48Mspp
audit findings 审计中发现的事项 #Gv{UU$]
audit implementation stage 审计实施阶段 g?/XZ5$a5
audit mark 审计标识 UWG+#,1J.\
audit materiality 审计重要性 nl/UdgI
audit method 审计方法 ]]iO- }
audit objective 审计目标,审计目的 {^q)^<#JT
audit of financial statements 会计报表审计,财务报表审计 ((DzUyK
audit opinion 审计意见 Q]JX`HgPaU
audit period 被审计期间,被审计年度 v%{0 Tyk
audit plan 审计计划 )JgC$ <
audit planning 编制审计计划,制定审计计划,审计计划 yOHXY&
audit planning stage 审计计划阶段 {_ V0
audit procedure 审计程序 LZ~`29qw(
audit programme 审计程序表,具体审计计划 utO.WfWP
audit report 审计报告 :iY$82wQ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 6`nR5 fh
audit report with a qualified opinion 有保留意见的审计报告 =_=*OEgO]
audit report with an adverse opinion 否定意见的审计报告 %l9$a`&
audit report with dual dates 双重日期审计报告 A[/I#Im7
audit reporting stage 审计报告阶段 wODvc9p}]
audit responsibility 审计责任 v"1Po_`
audit results 审计结果 )Id2GV~2B
audit risk 审计风险 H:oQ
audit sampling 审计抽样 W3pQ?
audit sampling techniques 审计抽样方法,审计抽样技术 [ x>
audit strategies 审计策略 8:g!w:$x
audit summary 审计总结,审计小结 V7<eQ0;m
audit team 审计小组 :\}U9QfCw
audit test 审计测试 -@bp4Z=
audit trail 审计轨迹 f{Q p
audit work 审计工作 F&@ |M(
audit working paper 审计工作底稿 ;El <%{(
audited financial statement 审计会计报表,已审计财务报表 )+~E8yK
Auditing Guidelines (the~) 审计规范指南 o'UHStk
auditing standards 审计准则 `bP?o
audit-oriented working paper (审计)业务类工作底稿 6M><(1fT
authorisation 授权 Rl@$xP
authorisation of transaction 交易的授权 f]_mzF=&
availability 可获得性 fGu!M9qN4
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balance 余额;差额;平衡 Q-('5a19J
balance sheet 资产负债表 QUP|FIpZ
bank 银行 @phN|;?
bank account 银行账户,银行户头 9Q[>.):
bank statement 银行对账单 ?JqjYI{$
barter transaction 易货交易,以物换物交易 /7p>7q9g
basis of audit 审计依据 |cTpw1%I~
basis of preparation (会计报表的)编制基础 #8?^C]*{0
book of account 账目,账簿 \graMu}-
borrowing 借款,贷款,借债 Ml`vx
branch 分支,分支机构,分店 sJ6a7A8)
brought forward (账户余额等的)承上年,承上期,承上页 k,_i#9X
budget 预算 X4I]9t\
building 建筑物;大楼 6"%qv`.Fp
business conditions 业务情况,经营情况 TA)LPBG
business licence (企业等的)营业执照 nPf'ee
business relation 业务关系 /yK"t<p
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