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 RWK|?FD\<
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审计词汇英汉对照 qo/`9%^E?
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ability to continue as a going concern 持续经营能力 [Q6PFdQ_JT
acceptability 可接受性,可接受程度 ;5MI
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acceptable level of detection risk 检查风险的可接受水平 =[`B -?
acceptance of engagement 接受委托 Gg8F>y<[R
accepting the engagement for the first time 首次接受委托 b dP @^Q
access to asset 对资产的接触 ^|gD;OED7O
according to 根据,依据,依照 s$s~p
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account balance 账户余额 3vepJ)D (
account for 对……进行会计处理,核算;解释 ?t46TV'G
accounting 会计,会计学 S8 .1%sw
accounting advisory serve 会计咨询服务 A63=$
accounting firm 会计师事务所 \W4|.[
accounting information 会计信息,会计资料 @T)kqT
accounting period 会计期间 B _k+Oa2!
accounting policies 会计政策 M8(N9)N
accounting professional bodies 会计职业组织,会计职业团体 ?)X0l
accounting records 会计记录 wO.T"x%X
accounting responsibility 会计责任 ?$J#jhR?
accounting service 会计服务 gwO
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accounting standards 会计准则 P-U9FKrt
Accounting Standards for Business Enterprises 企业会计准则 :"{("!x
accounting system 会计系统 Tmjcc
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accounting treatment 会计处理 6 b-'Hu i+
accuracy 准确性,精确性 lsq\CavbM
additional audit procedures 追加审计程序 c'O"</
addressee 收件人,收信人 1 UdET#\
Administration of State-owned Assets (the~) 国有资产管理局 j2^Vz{
administrative laws and regulations 行政法规 [&eG>zF"
adverse impact 不利影响,负面影响 'A2^K5`3
adverse opinion 反对意见 yzWVUqtXm
advisory group 咨询组,顾问组 WstX>+?'
agency fee 代理费,代理费用 Q!.JV.(
aggregate 总计,合计为…… ecvQEK2L
alternation of document and record 变造文件和记录 C( wZjO?N
alternative audit procedures 替代审计程序,备选审计程序 m9Xauk$(
amend 修改,修订 upi\pXv
amortisation 摊销 sYa;vg4[
analytical capacity 分析能力 D6N32q@
analytical procedures 分析性程序 ]?c9;U
annual financial statements 年度会计报表,年度财务报表 o 4P>t2'
appendix 附录,附表 C@b-)In
applicable 适用的 pm` f?Py
applicable laws and regulations 适用的法规 v-(dh5e`
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application systems 应用系统 GBSuTu8
apply consistently 一贯地执行,一贯地实施 @;;3B
appropriate 适当的,合适的; M,w5F5
征用,挪用 0H!J
appropriate authorization 适当的授权 erlg\-H
appropriateness of audit evidence 审计证据的适当性 H'a6]
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approval 批准,核准 Be;l!]i
assertion (会计报表上的)认定;确认 "*8>` 6 E
assessed level of control risk 对控制风险的评估,控制风险的评估水平 L
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asset 资产,财产 e5
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asset restructuring 资产重组 vFwhe!
assignment of duties 职责的划分 )kIZmQ|f1
assistant 助理,助理人员 \$
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associated company 联属公司,联营公司 Fe L !%z
association 联合,结合;协会,社团 @PzRHnT*
assumption 假设,假定 <P@ "VwUX
at a given date 在某一特定时日 o#u
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attestation 鉴证,公证 {&TP&_|H
attestation service 鉴证服务 YgV" *~
audit adjustment 审计调整 JCjV,
audit areas 审计领域 <I 0 EjV
audit conclusion 审计结论 fL(_V/p^
audit effectiveness 审计效果 w5<&b1:
audit efficiency 审计效率 !,<rW<&;
audit engagement letter 审计业务约定书 >c)-o}bd^
audit evidence 审计证据 d~qZ;uw
audit fee 审计费 \ v2-}jU(
audit files 审计档案 q~. .Z Y`7
audit findings 审计中发现的事项 o)WzZ,\F^J
audit implementation stage 审计实施阶段 s{uSU1lQn
audit mark 审计标识 Ve\.7s
audit materiality 审计重要性 ovk^
audit method 审计方法 T&ib]LmR
audit objective 审计目标,审计目的 E3V_qT8
audit of financial statements 会计报表审计,财务报表审计 n,#o6ali>
audit opinion 审计意见 n#PXMD*
audit period 被审计期间,被审计年度 tq=7HM
audit plan 审计计划 e'X"uH Xt.
audit planning 编制审计计划,制定审计计划,审计计划 NqC}}N\,
audit planning stage 审计计划阶段 }xJ!0<Bs
audit procedure 审计程序 M~U>"kX
audit programme 审计程序表,具体审计计划 q|_Cj]{
audit report 审计报告 \*mKctpz]6
audit report with a disclaimer of opinion 拒绝表示意见审计报告 LS/ZZAN u
audit report with a qualified opinion 有保留意见的审计报告 V~7Oa2'#B
audit report with an adverse opinion 否定意见的审计报告 $C
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audit report with dual dates 双重日期审计报告 ra
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audit reporting stage 审计报告阶段 |Hv8
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audit responsibility 审计责任 9Xe|*bT
audit results 审计结果 @NYlVk2
audit risk 审计风险 PG{"GiZz=
audit sampling 审计抽样 QE6L_\l
audit sampling techniques 审计抽样方法,审计抽样技术 i4<n#]1!t
audit strategies 审计策略 1`2lq~=GV
audit summary 审计总结,审计小结 w
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audit team 审计小组 I:UN2`*
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audit test 审计测试 ^f] 9^U{
audit trail 审计轨迹
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audit work 审计工作 &UQP9wS4v
audit working paper 审计工作底稿 /Py`a1
audited financial statement 审计会计报表,已审计财务报表 v*&WqVg
Auditing Guidelines (the~) 审计规范指南 _N"c,P
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auditing standards 审计准则 %'MR;hQsd8
audit-oriented working paper (审计)业务类工作底稿 m!WDXt
authorisation 授权 yK>s]65&
authorisation of transaction 交易的授权 6$G@>QCBS
availability 可获得性 b
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balance 余额;差额;平衡 42Cc`a%U
balance sheet 资产负债表 \ccCrDz
bank 银行 a/Cc.s
bank account 银行账户,银行户头 T^@P.zX
bank statement 银行对账单 ]#\/1!W
barter transaction 易货交易,以物换物交易 MC_i"P6a
basis of audit 审计依据 LIh71Vg/cc
basis of preparation (会计报表的)编制基础 ug?#Oa
book of account 账目,账簿 l8 XY
borrowing 借款,贷款,借债 'ALe>\WO
branch 分支,分支机构,分店 s x) x7
brought forward (账户余额等的)承上年,承上期,承上页 S~ZRqL7ZO
budget 预算 ogJ>`0 +J
building 建筑物;大楼 J%P{/ nR
business conditions 业务情况,经营情况 sDS0cc6e
business licence (企业等的)营业执照 ?m h0^G
business relation 业务关系 i> PKE.
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