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(i=!{q
p'g^Wh
审计词汇英汉对照 7lR<@$q
JD ]OIh
A 2
Kl
a8
+RS$5NLH
(')(d
HHW
ability to continue as a going concern 持续经营能力 'PpZ/ry$
acceptability 可接受性,可接受程度 N 'i,>
acceptable level of detection risk 检查风险的可接受水平 -TTs.O8P|<
acceptance of engagement 接受委托 HxZ.OZbR
accepting the engagement for the first time 首次接受委托 qU -!7=}7
access to asset 对资产的接触 ]-:1se
according to 根据,依据,依照 ETO$9}x[
account balance 账户余额 ddoFaQ8
account for 对……进行会计处理,核算;解释 iX%n0i
accounting 会计,会计学 GD&htob(
accounting advisory serve 会计咨询服务 ;%Q&hwj
accounting firm 会计师事务所 f?^S bp
accounting information 会计信息,会计资料 w.uK?A>W,
accounting period 会计期间 {p]=++
accounting policies 会计政策 t.)AggXj#
accounting professional bodies 会计职业组织,会计职业团体 RLHYw@-j@
accounting records 会计记录 +ubnx{VC
accounting responsibility 会计责任 t8/%Dgu
accounting service 会计服务 nvt$F%+
accounting standards 会计准则 ^)0 9OV+hF
Accounting Standards for Business Enterprises 企业会计准则 5)`h0TK
accounting system 会计系统 ,Kw5Ro`I:
accounting treatment 会计处理 OJpj}R
accuracy 准确性,精确性 L M
/Ga
additional audit procedures 追加审计程序 iP#=:HZu;
addressee 收件人,收信人 'I v_mig
Administration of State-owned Assets (the~) 国有资产管理局 kiX%3(
administrative laws and regulations 行政法规 W5Zqgsy($F
adverse impact 不利影响,负面影响 #9:2s$O[x
adverse opinion 反对意见 5g>wV
advisory group 咨询组,顾问组 u-szt ? O|
agency fee 代理费,代理费用 p411 `]Zf
aggregate 总计,合计为…… 8W -@N
alternation of document and record 变造文件和记录 3D_"yZ
alternative audit procedures 替代审计程序,备选审计程序 `WnQ
amend 修改,修订 .6m_>Y6
amortisation 摊销 vq>l>as9O
analytical capacity 分析能力 uR_F,Mp?%u
analytical procedures 分析性程序 0
iRR{a<
annual financial statements 年度会计报表,年度财务报表 Qqq
<e
appendix 附录,附表 bX2"89{
applicable 适用的 {/|qjkT&W
applicable laws and regulations 适用的法规 7ZsA5%s=,
application systems 应用系统 sS9%3i/>
apply consistently 一贯地执行,一贯地实施 :1;Q(9:v
appropriate 适当的,合适的; h1f8ktF
征用,挪用 /oL8;:m
appropriate authorization 适当的授权 m|F:b}0Hb
appropriateness of audit evidence 审计证据的适当性 p`P~i&_
approval 批准,核准 [@G`Afaf
assertion (会计报表上的)认定;确认 )yj:PY]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 $iPP|Rw
asset 资产,财产 JJnYOau
asset restructuring 资产重组
zF: j
assignment of duties 职责的划分 ,S!w'0k|n
assistant 助理,助理人员 -5k2j^r;
associated company 联属公司,联营公司 >emcJVYV`[
association 联合,结合;协会,社团 <kb
yZXV@K
assumption 假设,假定 c!wtf,F
at a given date 在某一特定时日 _| zBUrN
attestation 鉴证,公证 jO8k6<l
attestation service 鉴证服务 /;oqf4MF
audit adjustment 审计调整 _~M^ uW^l
audit areas 审计领域 &=Y e6 f[
audit conclusion 审计结论 H?Jm'\~
audit effectiveness 审计效果 FS@A8Bb
audit efficiency 审计效率 4l @)K9F
audit engagement letter 审计业务约定书 c\.P/~
audit evidence 审计证据 M_|> kp
audit fee 审计费 zwr\:Hu4
audit files 审计档案 _^\$"nw
audit findings 审计中发现的事项 XUmR{A
audit implementation stage 审计实施阶段 d,9`<1{9
audit mark 审计标识 79BaDB`{a
audit materiality 审计重要性 b{5K2k&,
audit method 审计方法 xs!p|
audit objective 审计目标,审计目的 s 3r=mp{
audit of financial statements 会计报表审计,财务报表审计 ir[jCea,
audit opinion 审计意见 >NM\TLET~
audit period 被审计期间,被审计年度 vAi$[p*im
audit plan 审计计划 W?z#pV+jt
audit planning 编制审计计划,制定审计计划,审计计划 ao$.6X8fQ
audit planning stage 审计计划阶段 UtJ a3ya
audit procedure 审计程序 L1#Ij#
audit programme 审计程序表,具体审计计划 YZE.@Rz
audit report 审计报告 H{(]9{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 'q{733o
audit report with a qualified opinion 有保留意见的审计报告 Em^(
audit report with an adverse opinion 否定意见的审计报告 g^~Kze
audit report with dual dates 双重日期审计报告 uaw <
audit reporting stage 审计报告阶段 -]S.<8<$
audit responsibility 审计责任 8;" *6vHZ
audit results 审计结果 ;3m!:
l
audit risk 审计风险 thW<
audit sampling 审计抽样 k\7:{y@,
audit sampling techniques 审计抽样方法,审计抽样技术 jbte
*Ae
audit strategies 审计策略 %XTA;lrz
audit summary 审计总结,审计小结 lE5v-z? &|
audit team 审计小组 }Je>
;{&%
audit test 审计测试 cQUC.TZ_
audit trail 审计轨迹 ux-CpI
audit work 审计工作 @pza>^wk
audit working paper 审计工作底稿 N_DT7
audited financial statement 审计会计报表,已审计财务报表 z@VP:au
Auditing Guidelines (the~) 审计规范指南 :`Az/U[
auditing standards 审计准则 ra6o>lI(,
audit-oriented working paper (审计)业务类工作底稿 K : LL_,
authorisation 授权 =f 7r69I"
authorisation of transaction 交易的授权 ,mFsM!|
availability 可获得性 0l\y.
B +K$N
AT
balance 余额;差额;平衡 %[QV,fD'E
balance sheet 资产负债表 K%j&/T j1
bank 银行 buMqF-j
bank account 银行账户,银行户头 9#/(N#>
bank statement 银行对账单 rrBAQY|.
barter transaction 易货交易,以物换物交易 {}Ejt:rKN
basis of audit 审计依据 F%/h*
basis of preparation (会计报表的)编制基础 }1H=wg>\
book of account 账目,账簿 ,|T7hTn=
borrowing 借款,贷款,借债 xN"Z1n7t
branch 分支,分支机构,分店 Z)"61)
)
brought forward (账户余额等的)承上年,承上期,承上页 O#kq^C}
budget 预算 v"Jgw;3
building 建筑物;大楼 slW3qRT\k
business conditions 业务情况,经营情况 $t=O:
business licence (企业等的)营业执照 jE/oA<^
business relation 业务关系 f4('gl9
!|G(Yg7C