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 #Q{6/{bM&J
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审计词汇英汉对照 <O*q;&9
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ability to continue as a going concern 持续经营能力 lH6t d
acceptability 可接受性,可接受程度 ecFI"g
acceptable level of detection risk 检查风险的可接受水平 *<UQ/)\
acceptance of engagement 接受委托 4j | vzyc
accepting the engagement for the first time 首次接受委托 1{~9:U Q
access to asset 对资产的接触 X=JSqO6V9
according to 根据,依据,依照 m$o|s1t
account balance 账户余额 l5R H~F
account for 对……进行会计处理,核算;解释 *yf+5q4t
accounting 会计,会计学 @ NV
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accounting advisory serve 会计咨询服务 vxwctJ&
accounting firm 会计师事务所 $v^F>*I1
accounting information 会计信息,会计资料 \\'!<Bn2d
accounting period 会计期间 1S=I(n?E
accounting policies 会计政策 Q`oi=OYB
accounting professional bodies 会计职业组织,会计职业团体 /M#A[tZ3
accounting records 会计记录 $HH(8NoL
accounting responsibility 会计责任 )sL:iGU
accounting service 会计服务 hVlL"w*1
accounting standards 会计准则 lf Giw^
Accounting Standards for Business Enterprises 企业会计准则 2M;{|U
accounting system 会计系统 Pc$<Cv|vz
accounting treatment 会计处理 KomF)KQ2r
accuracy 准确性,精确性 1{,WY(,c
additional audit procedures 追加审计程序 ]y(#]Tw\
addressee 收件人,收信人 T&!>lqU!J
Administration of State-owned Assets (the~) 国有资产管理局 |e9}G,1
administrative laws and regulations 行政法规 8U8"k
adverse impact 不利影响,负面影响 fb#Ob0H
adverse opinion 反对意见 sFGXW
advisory group 咨询组,顾问组 'rg
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agency fee 代理费,代理费用 [<%yU y
aggregate 总计,合计为…… O,bj_CW x
alternation of document and record 变造文件和记录 fg,~[%1
alternative audit procedures 替代审计程序,备选审计程序 n3)g{K^
amend 修改,修订 b\^.5SEw
amortisation 摊销 pa+y(!G
analytical capacity 分析能力 _2TIan}
analytical procedures 分析性程序 eag$i.^aS
annual financial statements 年度会计报表,年度财务报表 <oR Nd3d
appendix 附录,附表 YsTfv1~z#
applicable 适用的 ^+P]_< 43
applicable laws and regulations 适用的法规
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application systems 应用系统 O}D]G%,m
apply consistently 一贯地执行,一贯地实施 Ek4a
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appropriate 适当的,合适的; Z|
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征用,挪用 ];< [Cln%
appropriate authorization 适当的授权 #ucOjdquq
appropriateness of audit evidence 审计证据的适当性 u?aq'
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approval 批准,核准 ,+q5e^P
assertion (会计报表上的)认定;确认 ]];7ozS)X
assessed level of control risk 对控制风险的评估,控制风险的评估水平 U%KoG-#
asset 资产,财产 KDY~9?}TM
asset restructuring 资产重组 ?G3OAx?<
assignment of duties 职责的划分 uxR_(~8
assistant 助理,助理人员 9(H8MUF0{
associated company 联属公司,联营公司 bG5c~
association 联合,结合;协会,社团 AQFx>:in
assumption 假设,假定 lID5mg31
at a given date 在某一特定时日 )`U T#5
attestation 鉴证,公证 mB!81%f%|
attestation service 鉴证服务 +\{!jB*g
audit adjustment 审计调整
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audit areas 审计领域 }we"IqLb
audit conclusion 审计结论 lxxK6;r~>
audit effectiveness 审计效果 UL{Xe&sT
audit efficiency 审计效率 xXyzzr1[
audit engagement letter 审计业务约定书 ZkK +?:9
audit evidence 审计证据 {~=[d`t
audit fee 审计费 bhg"<I
audit files 审计档案 G&;W
audit findings 审计中发现的事项 @c&)K^v8
audit implementation stage 审计实施阶段 paF2{C)4
audit mark 审计标识 zKI(
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audit materiality 审计重要性 5v?6J#]2
audit method 审计方法 [,fMh $t
audit objective 审计目标,审计目的 Maq{
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audit of financial statements 会计报表审计,财务报表审计 ]{;K|rCR-
audit opinion 审计意见 V6Q[Y>84~a
audit period 被审计期间,被审计年度 aoCyYnZD
audit plan 审计计划 K{0m
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audit planning 编制审计计划,制定审计计划,审计计划 NcPzmW{#;g
audit planning stage 审计计划阶段 V#Wd
audit procedure 审计程序 b^%4_[uRu
audit programme 审计程序表,具体审计计划 *FqNzly
audit report 审计报告 K J~f ~2;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %u!#f<"[
audit report with a qualified opinion 有保留意见的审计报告 J|K~a?&vN
audit report with an adverse opinion 否定意见的审计报告 A]>0lB
audit report with dual dates 双重日期审计报告 ]zD/W%c
audit reporting stage 审计报告阶段 D'</eJ
audit responsibility 审计责任 v_J
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audit results 审计结果 dz7*a{
audit risk 审计风险 5[I9/4,
audit sampling 审计抽样 /.}&yRR
audit sampling techniques 审计抽样方法,审计抽样技术 B\4SB
audit strategies 审计策略 {E@@14]g
audit summary 审计总结,审计小结 0$P40 7
audit team 审计小组 n2TvPt\
audit test 审计测试 fE M8/bhq
audit trail 审计轨迹 'av
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audit work 审计工作 _:TD{ EO$
audit working paper 审计工作底稿 :k JSu{p
audited financial statement 审计会计报表,已审计财务报表 56L>tP
Auditing Guidelines (the~) 审计规范指南 Gd"lB*^Ht
auditing standards 审计准则 9WHkw@<R+
audit-oriented working paper (审计)业务类工作底稿 ;B
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authorisation 授权 m-;u]X=a
authorisation of transaction 交易的授权 KUB"@wUr
availability 可获得性 YwKY3kL
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balance 余额;差额;平衡 -BB 5bsjA
balance sheet 资产负债表 t6j(9[gGq
bank 银行 N=|w]t0*yc
bank account 银行账户,银行户头 a-O9[?G/x
bank statement 银行对账单 Oa*/jZjr
barter transaction 易货交易,以物换物交易 F!.@1Fi1
basis of audit 审计依据 ]1gt|M^
basis of preparation (会计报表的)编制基础 U^Hymgb%
book of account 账目,账簿 P 0,]Ud
borrowing 借款,贷款,借债 v6iV#yz3(
branch 分支,分支机构,分店 T 0Y=gn
brought forward (账户余额等的)承上年,承上期,承上页 C[wnor!
budget 预算 X8Gw8^t
building 建筑物;大楼 l=kgRh
business conditions 业务情况,经营情况 3``$yWWg
business licence (企业等的)营业执照 ^@jOS{f l
business relation 业务关系 _Z2VS"yH
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