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 <~P([5
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审计词汇英汉对照 ~NBlJULS
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ability to continue as a going concern 持续经营能力 *#c^.4$'
acceptability 可接受性,可接受程度 #p/'5lA&j
acceptable level of detection risk 检查风险的可接受水平 ]Ag{#GJ5D
acceptance of engagement 接受委托 9B2`FJ
accepting the engagement for the first time 首次接受委托 ,N@N4<C]
access to asset 对资产的接触 31{)~8
according to 根据,依据,依照 &D#B"XI
account balance 账户余额 g7O,
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account for 对……进行会计处理,核算;解释 3 ,
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accounting 会计,会计学 ^=,N]
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accounting advisory serve 会计咨询服务 7YQ689"J6B
accounting firm 会计师事务所 @h)X3X
accounting information 会计信息,会计资料 ^/"2s}+
accounting period 会计期间 l4Q v$
accounting policies 会计政策 $X]Z-RCK3
accounting professional bodies 会计职业组织,会计职业团体 -14~f)%NQ*
accounting records 会计记录 a.B<W9$`
accounting responsibility 会计责任 J%lEyU
accounting service 会计服务 "Tc[1{eI
accounting standards 会计准则 aK
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Accounting Standards for Business Enterprises 企业会计准则 WkSv@Y,
accounting system 会计系统 [K#pU:lTH
accounting treatment 会计处理 >|_B=<!99W
accuracy 准确性,精确性 6M X4h
additional audit procedures 追加审计程序 8npjQ;%4>
addressee 收件人,收信人 ErY-`8U"
Administration of State-owned Assets (the~) 国有资产管理局 mFJb9,
administrative laws and regulations 行政法规 \!!1o+#1j
adverse impact 不利影响,负面影响 A\T9>z^k
adverse opinion 反对意见 ^9 {r2d&c
advisory group 咨询组,顾问组 Qm2(Z8Gh
agency fee 代理费,代理费用 [eZ'h8
aggregate 总计,合计为…… : ?z E@Ct
alternation of document and record 变造文件和记录 #u$ Z/,
alternative audit procedures 替代审计程序,备选审计程序 w$FN(BfA
amend 修改,修订 axLO: Q,
amortisation 摊销 T[]kun
analytical capacity 分析能力 Xr$hQbl5D
analytical procedures 分析性程序 of>}fJ_p
annual financial statements 年度会计报表,年度财务报表 :IX_}|
appendix 附录,附表 +e( (!
applicable 适用的 un(fr7NW
applicable laws and regulations 适用的法规 .9KW|(uW
application systems 应用系统 r:9H>4m
apply consistently 一贯地执行,一贯地实施 %LBT:Aw
appropriate 适当的,合适的; ?&se]\
征用,挪用 >TddKR@C
appropriate authorization 适当的授权 FN29 5:Iuw
appropriateness of audit evidence 审计证据的适当性 eVB.g@%T
approval 批准,核准 4{J'p19
assertion (会计报表上的)认定;确认 iWMgU:T
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4&'_~ qU
asset 资产,财产 H\ONv=}7I
asset restructuring 资产重组 }*R.>jQ+Y
assignment of duties 职责的划分 fqS
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assistant 助理,助理人员 a#i%7mfn
associated company 联属公司,联营公司 OCYC
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association 联合,结合;协会,社团 0q:g
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assumption 假设,假定 R;Gf3K
at a given date 在某一特定时日 )0xEI
attestation 鉴证,公证 X]AbBzy
attestation service 鉴证服务 5"8R|NU:\0
audit adjustment 审计调整 B(U0 ~{7a
audit areas 审计领域 `8N],X
audit conclusion 审计结论
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audit effectiveness 审计效果 ZeP3
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audit efficiency 审计效率 dI|`"jl#
audit engagement letter 审计业务约定书 `-[+(+["
audit evidence 审计证据 6N]V.;0_5
audit fee 审计费 mB]Y;R<
audit files 审计档案 L}5IX)#gH
audit findings 审计中发现的事项 5N4[hQrVJ
audit implementation stage 审计实施阶段 y6!Zt}m
audit mark 审计标识 I\peO/w
audit materiality 审计重要性 qvhol
audit method 审计方法 kFF)6z:2
audit objective 审计目标,审计目的 7+^4v(s
audit of financial statements 会计报表审计,财务报表审计 ?{M!syD<
audit opinion 审计意见 )XAD#GYM
audit period 被审计期间,被审计年度 {ei,
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audit plan 审计计划 g&6O*vx
audit planning 编制审计计划,制定审计计划,审计计划 W mT(>JBO
audit planning stage 审计计划阶段 B)`^/^7
audit procedure 审计程序 9X PQ1LSx
audit programme 审计程序表,具体审计计划 %Jc>joU
audit report 审计报告 =\l7k<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ViG4tb
audit report with a qualified opinion 有保留意见的审计报告 9Ucn
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audit report with an adverse opinion 否定意见的审计报告 xr\wOQ*`
audit report with dual dates 双重日期审计报告 :g[G&Ds8
audit reporting stage 审计报告阶段 >{]mN5
audit responsibility 审计责任 <r{ )*]#l
audit results 审计结果 RU^lR8;
audit risk 审计风险 LYY|8)Nj2"
audit sampling 审计抽样 Q9
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audit sampling techniques 审计抽样方法,审计抽样技术 -O=a"G=
audit strategies 审计策略 '
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audit summary 审计总结,审计小结 }uE8o"q
audit team 审计小组 ,lly=OhKb
audit test 审计测试 6hs2
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audit trail 审计轨迹 jW-j+WGSM
audit work 审计工作 fjAJys)Q
audit working paper 审计工作底稿 ceu}Lp^%/
audited financial statement 审计会计报表,已审计财务报表 (mJqI)m8
Auditing Guidelines (the~) 审计规范指南 @#%rTKD9F
auditing standards 审计准则 = ?hx+-'
audit-oriented working paper (审计)业务类工作底稿 kFG>Km(y}
authorisation 授权 ]'UO]i/
authorisation of transaction 交易的授权 g(0
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availability 可获得性 &)p/cOiV
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balance 余额;差额;平衡 ]<;m;
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balance sheet 资产负债表 ( |1 $zF+
bank 银行 2\z"6
bank account 银行账户,银行户头 Eqg(U0k0
bank statement 银行对账单 Hop$w
barter transaction 易货交易,以物换物交易 |WB<yA1
basis of audit 审计依据 e,}]K'!t
basis of preparation (会计报表的)编制基础 wO y1i/oj
book of account 账目,账簿 Lw
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borrowing 借款,贷款,借债 !(hP{k ^g
branch 分支,分支机构,分店 #(53YoV_8
brought forward (账户余额等的)承上年,承上期,承上页 4C;4"6
budget 预算 {q1&4U~'>O
building 建筑物;大楼 *My? l75
business conditions 业务情况,经营情况 _ID2yJ
business licence (企业等的)营业执照 IA|V^Wmt;
business relation 业务关系 $+<X 1
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