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 wy yWyf
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审计词汇英汉对照 Mc=$/ o
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ability to continue as a going concern 持续经营能力 |h- QP#]/
acceptability 可接受性,可接受程度 e7@ojOQ%
acceptable level of detection risk 检查风险的可接受水平 MTsM]o
acceptance of engagement 接受委托 >go,K{cK6
accepting the engagement for the first time 首次接受委托 JX-'
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access to asset 对资产的接触 w0ht
according to 根据,依据,依照 K$>%e36Cc
account balance 账户余额 _XG/Pp)
account for 对……进行会计处理,核算;解释 <d,b '<z
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accounting 会计,会计学 X59:C3c
accounting advisory serve 会计咨询服务 !LggIk1
accounting firm 会计师事务所 nKS7Q1+
accounting information 会计信息,会计资料 b8~Bazk
accounting period 会计期间 ?
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accounting policies 会计政策 D6%J\C13`
accounting professional bodies 会计职业组织,会计职业团体 $AfM>+GQ`n
accounting records 会计记录 <%($7VMev
accounting responsibility 会计责任 ,#Iu
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accounting service 会计服务 [f)cL6AeF
accounting standards 会计准则 8s"%u )
Accounting Standards for Business Enterprises 企业会计准则 kB3H="3[[
accounting system 会计系统 /~}}"zx&
accounting treatment 会计处理 ~T9/#-e>BF
accuracy 准确性,精确性 /h+8A',
additional audit procedures 追加审计程序 I`p+Qt
addressee 收件人,收信人 O]lSWEe
Administration of State-owned Assets (the~) 国有资产管理局 hHN'w73z
administrative laws and regulations 行政法规 PRr2F-!P
adverse impact 不利影响,负面影响 w,w{/T
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adverse opinion 反对意见 #i@;J]x(
advisory group 咨询组,顾问组 xGu r
agency fee 代理费,代理费用 H(bs$C4F
aggregate 总计,合计为…… nTuJEFn{
alternation of document and record 变造文件和记录 WfWN(:dF
alternative audit procedures 替代审计程序,备选审计程序 pNOwDJtK
amend 修改,修订 }vZ+A
amortisation 摊销 t0o`-d(
analytical capacity 分析能力 ad.3A{
analytical procedures 分析性程序 Z9MdD>uwi
annual financial statements 年度会计报表,年度财务报表 f%Ns[S~ r
appendix 附录,附表 H18Tn!RDS
applicable 适用的 UF?H>Y&
applicable laws and regulations 适用的法规 !u_Y7i3^
application systems 应用系统 wp#'nO
apply consistently 一贯地执行,一贯地实施 eAXc:222
appropriate 适当的,合适的; N03HQp)g
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appropriate authorization 适当的授权 =4[v3Qx
appropriateness of audit evidence 审计证据的适当性 AmaT0tzJC
approval 批准,核准 <\Eh1[F
assertion (会计报表上的)认定;确认 ,RJtm%w
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9^,Lc1"M>
asset 资产,财产 j/>$,
asset restructuring 资产重组 :A1{ d?B
assignment of duties 职责的划分 '$|[R
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assistant 助理,助理人员 _z'u pb&
associated company 联属公司,联营公司 XM1WfjE\
association 联合,结合;协会,社团 $]{k+
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assumption 假设,假定 (5R?#vj
at a given date 在某一特定时日 WOQP$D9
attestation 鉴证,公证 [ JpKSTg[
attestation service 鉴证服务 lL{5SH<Q
audit adjustment 审计调整
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audit areas 审计领域 yHs-h
audit conclusion 审计结论 R#2 t)y
audit effectiveness 审计效果 YQ39A_e
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audit efficiency 审计效率 vg
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audit engagement letter 审计业务约定书 kB/D!1
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audit evidence 审计证据 9A}# 6
audit fee 审计费 ?**+e%$$
audit files 审计档案 ?*E'^~,H)
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 0o+6Q8q
audit mark 审计标识 }D7I3]2>
audit materiality 审计重要性 jgbLN/_{
audit method 审计方法 wS4.8iJ
audit objective 审计目标,审计目的 (@t(?Js
audit of financial statements 会计报表审计,财务报表审计 R(2tlZ
audit opinion 审计意见 !OBEM1~
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audit period 被审计期间,被审计年度 VCn{mp*h
audit plan 审计计划 pV20oSJ
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audit planning 编制审计计划,制定审计计划,审计计划 kBYNf =
audit planning stage 审计计划阶段 UG2nX3?
audit procedure 审计程序 T(e!_VY|m
audit programme 审计程序表,具体审计计划 nx8a$vI-TY
audit report 审计报告 {.QEc0-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 s0DGC
audit report with a qualified opinion 有保留意见的审计报告 Z2TL #@
audit report with an adverse opinion 否定意见的审计报告 R$[#+X!
audit report with dual dates 双重日期审计报告 D&}3$ 7>
audit reporting stage 审计报告阶段 O>^C4c!
audit responsibility 审计责任 31rx-D8o
audit results 审计结果 W0epAGrB
audit risk 审计风险 v=_6XF
audit sampling 审计抽样 t*>R`,j
audit sampling techniques 审计抽样方法,审计抽样技术 qxFB%KqU
audit strategies 审计策略 ZHGC6a!a
audit summary 审计总结,审计小结 ix(=3/Dgz
audit team 审计小组 H2um|6>
audit test 审计测试 PNaay:a|
audit trail 审计轨迹 ,!dh2xNH^
audit work 审计工作 } p&&_?
audit working paper 审计工作底稿 tZ^Ou89:rG
audited financial statement 审计会计报表,已审计财务报表 |g
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Auditing Guidelines (the~) 审计规范指南 r
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auditing standards 审计准则 F8;dKyT?q
audit-oriented working paper (审计)业务类工作底稿 ~.UrL(l=
authorisation 授权 TiYnc3Bz}J
authorisation of transaction 交易的授权 &4b&X0pU
availability 可获得性 xKQ+{"?-^g
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balance 余额;差额;平衡 q o\?o
balance sheet 资产负债表 WAn~+=Ax
bank 银行 :{IO=^D=$
bank account 银行账户,银行户头 1jc,
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bank statement 银行对账单 =$nB/K,8AX
barter transaction 易货交易,以物换物交易 qIY~dQ|
basis of audit 审计依据 ?Rj ~f{%g
basis of preparation (会计报表的)编制基础 w9,iq@
book of account 账目,账簿 :,J}z~I,lB
borrowing 借款,贷款,借债 T}"6wywM
branch 分支,分支机构,分店 L
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brought forward (账户余额等的)承上年,承上期,承上页 &2 `F n!m
budget 预算 O2BW6Wc
building 建筑物;大楼 b|+wc6
business conditions 业务情况,经营情况 J2j U4mR
business licence (企业等的)营业执照 rk7QZVE
business relation 业务关系 _>9.v%5cs(
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