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 f` uRC-B/
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审计词汇英汉对照 !-f Bw
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ability to continue as a going concern 持续经营能力 :;7I_tb
acceptability 可接受性,可接受程度 lZ\8W^
acceptable level of detection risk 检查风险的可接受水平 |HAJDhM,l
acceptance of engagement 接受委托 e /JQ #A
accepting the engagement for the first time 首次接受委托 A]/o-S_
access to asset 对资产的接触 e yJ07
according to 根据,依据,依照 EMW6'
account balance 账户余额 2ndn8_l
account for 对……进行会计处理,核算;解释 ;"wCBuXcu
accounting 会计,会计学 @0?!bua_|
accounting advisory serve 会计咨询服务 aKbmj
accounting firm 会计师事务所 /9w>:i81
accounting information 会计信息,会计资料 I9*cEZ!l=e
accounting period 会计期间 "#j}F u_!
accounting policies 会计政策 +J X;T(T
accounting professional bodies 会计职业组织,会计职业团体 M<fhQJ
accounting records 会计记录 H$(bSw$
accounting responsibility 会计责任 \n)',4mY
accounting service 会计服务 f&^(f1WO
accounting standards 会计准则 @^W`Yg)C
Accounting Standards for Business Enterprises 企业会计准则 *x"80UXL
accounting system 会计系统 \2i7\U
accounting treatment 会计处理 n{;j
accuracy 准确性,精确性 W_\zx<m
additional audit procedures 追加审计程序 L_8zZ8 o
addressee 收件人,收信人 _IDZ.\'>$
Administration of State-owned Assets (the~) 国有资产管理局 1sQIfX#2f
administrative laws and regulations 行政法规 !+T1kMP+l
adverse impact 不利影响,负面影响 C9n%!()>
adverse opinion 反对意见 7~/ cz_
advisory group 咨询组,顾问组 4>hHUz[
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agency fee 代理费,代理费用 <>cS@V5j
aggregate 总计,合计为…… HGDrH
alternation of document and record 变造文件和记录 V#t
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alternative audit procedures 替代审计程序,备选审计程序 6[> lzEZ
amend 修改,修订 k9^Hmhjw
amortisation 摊销 Ey46JO"
analytical capacity 分析能力 d8j1L/e
analytical procedures 分析性程序 m~ tvuz I
annual financial statements 年度会计报表,年度财务报表 "s*-dZO
appendix 附录,附表 vT'Bs;QR
applicable 适用的
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applicable laws and regulations 适用的法规 k_al*iM>H
application systems 应用系统 #WpkL]g2+%
apply consistently 一贯地执行,一贯地实施 'rD6MY
appropriate 适当的,合适的; 6OES'3 Cy
征用,挪用 *Z5^WHwg
appropriate authorization 适当的授权 /0h
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appropriateness of audit evidence 审计证据的适当性 3FEJ
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approval 批准,核准 p*Bty@CRi
assertion (会计报表上的)认定;确认 ;?-AFd\i
assessed level of control risk 对控制风险的评估,控制风险的评估水平 IV QH
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asset 资产,财产 H"C'<(4*\
asset restructuring 资产重组 aER|5!7(2\
assignment of duties 职责的划分 K"}fD;3
assistant 助理,助理人员 ou|emAV
associated company 联属公司,联营公司 p5Q]/DhG
association 联合,结合;协会,社团 Qw5nfg3T
assumption 假设,假定 3dShznlf_*
at a given date 在某一特定时日 GP|=4T}Bf
attestation 鉴证,公证 I$n=>s
attestation service 鉴证服务 S:\i
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audit adjustment 审计调整 8sG3<$Z^
audit areas 审计领域 092t6
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audit conclusion 审计结论 ^E
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audit effectiveness 审计效果 XZ
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audit efficiency 审计效率 Q M,!-~t
audit engagement letter 审计业务约定书 8s%/5v"
audit evidence 审计证据 z`y9<+
audit fee 审计费 B~Q-V&@o
audit files 审计档案 !,WGd|oJ
audit findings 审计中发现的事项 BxY t*b%
audit implementation stage 审计实施阶段 'm%{Rz>j
audit mark 审计标识 ?mQ^"9^XS
audit materiality 审计重要性 prBLNZp
audit method 审计方法 q!c(~UVw
audit objective 审计目标,审计目的 wN2+3LY{
audit of financial statements 会计报表审计,财务报表审计 ]' mbHkn68
audit opinion 审计意见 .J#'k+>
audit period 被审计期间,被审计年度 E$d3+``
audit plan 审计计划 i jI/z
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audit planning 编制审计计划,制定审计计划,审计计划 ] m]`J|%i
audit planning stage 审计计划阶段 'X~tt#T
audit procedure 审计程序 z*Sm5i&)_q
audit programme 审计程序表,具体审计计划 v1h(_NLI!
audit report 审计报告 ~Eut_d
audit report with a disclaimer of opinion 拒绝表示意见审计报告 e_BG%+;G,
audit report with a qualified opinion 有保留意见的审计报告 D{|q P
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audit report with an adverse opinion 否定意见的审计报告 2`yhxO
audit report with dual dates 双重日期审计报告 a(Y'C`x
audit reporting stage 审计报告阶段 |J`EM7qMK
audit responsibility 审计责任 J=V
audit results 审计结果 ?M2(80
audit risk 审计风险 O--p)\
audit sampling 审计抽样 61\u{@o$
audit sampling techniques 审计抽样方法,审计抽样技术 \?bV\/GBR
audit strategies 审计策略 ,RP-)j"Wff
audit summary 审计总结,审计小结 R^Rc!G}
audit team 审计小组 c=\tf~}^Ms
audit test 审计测试 r4.6W[|d
audit trail 审计轨迹 7GA8sK
audit work 审计工作 Gk;YAI
audit working paper 审计工作底稿 "SF0b jG9C
audited financial statement 审计会计报表,已审计财务报表 \j)Evjw
Auditing Guidelines (the~) 审计规范指南 J )1
auditing standards 审计准则 6K2e]r
audit-oriented working paper (审计)业务类工作底稿 p_r` "
authorisation 授权 r)(5,*v
authorisation of transaction 交易的授权 =j]y
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availability 可获得性 ycGY5t@K@
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balance 余额;差额;平衡 \BOoY# !a
balance sheet 资产负债表 8K8u|]i
bank 银行 QxT'\7f
bank account 银行账户,银行户头 #86N
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bank statement 银行对账单 ~W'DEpq_
barter transaction 易货交易,以物换物交易 ~cz}C("Z
basis of audit 审计依据 [hJ1]RW8
basis of preparation (会计报表的)编制基础 /i+z#q5'
book of account 账目,账簿 4^_6~ YP7
borrowing 借款,贷款,借债 l![M,8
branch 分支,分支机构,分店 C* `WMP*
brought forward (账户余额等的)承上年,承上期,承上页 *MJm:
budget 预算 b#2)" V(
building 建筑物;大楼 j KU2
business conditions 业务情况,经营情况 j*=!M# D
business licence (企业等的)营业执照 y@LI
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business relation 业务关系 |jsI-?%8J
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