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 @y]ek/
6#hDj_(,
审计词汇英汉对照 o<cg9
Pqu]?X
A ])`w_y(>
z@Pv~"
C>wOoXjt
ability to continue as a going concern 持续经营能力 '{*{
acceptability 可接受性,可接受程度 ;UUpkOQO(
acceptable level of detection risk 检查风险的可接受水平 <NKmLAfX
acceptance of engagement 接受委托 ZRHK?wg'#
accepting the engagement for the first time 首次接受委托 h}0}g]IUx
access to asset 对资产的接触 C.4r`F$p
according to 根据,依据,依照 3b{ 7Z 2
account balance 账户余额 +-2o b90_m
account for 对……进行会计处理,核算;解释 kD;1+lNz
accounting 会计,会计学 [ICFPY6
accounting advisory serve 会计咨询服务 QP>tu1B|
accounting firm 会计师事务所 ( f]@lNmx
accounting information 会计信息,会计资料 UI2TW)^2
accounting period 会计期间 e<A6=}
accounting policies 会计政策 [`J91=
accounting professional bodies 会计职业组织,会计职业团体 F \0
>/
accounting records 会计记录 *^aEUp6&
accounting responsibility 会计责任 ` `mnk>/
accounting service 会计服务 v'RpsCov
accounting standards 会计准则 #K#BNpG|
Accounting Standards for Business Enterprises 企业会计准则 3V uoDmG
accounting system 会计系统 w}|XSJ!
accounting treatment 会计处理 LuW>8K\
accuracy 准确性,精确性 W>#[a %R
additional audit procedures 追加审计程序 nwS @r
addressee 收件人,收信人 F+@/ "1c
Administration of State-owned Assets (the~) 国有资产管理局 Y8v13"P6
administrative laws and regulations 行政法规 {'#1do}{
adverse impact 不利影响,负面影响 76::X:76
adverse opinion 反对意见 amTeTo]Tg
advisory group 咨询组,顾问组 cV$an
agency fee 代理费,代理费用 (fA>@5n
aggregate 总计,合计为…… A>\5fO
alternation of document and record 变造文件和记录 JkShtLEr
alternative audit procedures 替代审计程序,备选审计程序
DplS\}='s
amend 修改,修订 atiyQuT6Wh
amortisation 摊销 baQORU=X
analytical capacity 分析能力 ,Iv eKk5W
analytical procedures 分析性程序 OI^??joQ
annual financial statements 年度会计报表,年度财务报表 YY zUg
appendix 附录,附表 Zh
applicable 适用的 JtvZ~s
applicable laws and regulations 适用的法规 Bo,>blspw
application systems 应用系统 e j,)<*
apply consistently 一贯地执行,一贯地实施 mO=A50_&,Q
appropriate 适当的,合适的; #Z. QMWq
征用,挪用 ='vD4}"j
appropriate authorization 适当的授权 ~U r
appropriateness of audit evidence 审计证据的适当性 ~] &yHzp2
approval 批准,核准 a`e'HQ
assertion (会计报表上的)认定;确认 ty8>(N(~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &t
~NR$@
asset 资产,财产 5^ck$af
asset restructuring 资产重组 n!-]f.=P
assignment of duties 职责的划分 v!`:{)2C
assistant 助理,助理人员 yJK:4af;.
associated company 联属公司,联营公司 aPdEEqc\l
association 联合,结合;协会,社团 ))%f"=:wt
assumption 假设,假定 O llS
at a given date 在某一特定时日 3qW
](
attestation 鉴证,公证 j
n4|gQ
attestation service 鉴证服务 $d-$dM?R5
audit adjustment 审计调整 R-Ys<;
audit areas 审计领域 GaCRo7
audit conclusion 审计结论 [g bFs-B2/
audit effectiveness 审计效果 dl.gCiI
audit efficiency 审计效率 v M'!WVs
audit engagement letter 审计业务约定书 a<0q%Ax
audit evidence 审计证据 Z9G4in8
audit fee 审计费 wz..
audit files 审计档案 ;`O9YbP#
audit findings 审计中发现的事项 Ze!/b|`xI
audit implementation stage 审计实施阶段 SBy{sbx4&F
audit mark 审计标识 gR+P!Eow
audit materiality 审计重要性 KE.O>M,I.
audit method 审计方法 w~_ycY.e
audit objective 审计目标,审计目的 Ee_?aG
e&
audit of financial statements 会计报表审计,财务报表审计 =0L%<@yA
audit opinion 审计意见 <FX]n<
audit period 被审计期间,被审计年度 sSf;j,7V
audit plan 审计计划 IL:[0q
audit planning 编制审计计划,制定审计计划,审计计划 oxBTm|j7
audit planning stage 审计计划阶段 YZ]}l%e
audit procedure 审计程序 u -)ED
audit programme 审计程序表,具体审计计划 *
s#6e}
audit report 审计报告 3ZC@q
#R
A
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :_<&LO]Q
audit report with a qualified opinion 有保留意见的审计报告 *<:6A&'D9
audit report with an adverse opinion 否定意见的审计报告 9_?<T;]"
audit report with dual dates 双重日期审计报告 n
rA 4N1
audit reporting stage 审计报告阶段 n*ROlCxV
audit responsibility 审计责任 mU(v9Jpf7
audit results 审计结果 h oO847
audit risk 审计风险 yZ!~m3Q
audit sampling 审计抽样 eIy:5/s
audit sampling techniques 审计抽样方法,审计抽样技术 o~9sO=-O
audit strategies 审计策略 ^62z\Y
audit summary 审计总结,审计小结 "Bv V89
audit team 审计小组 fN@ZJ~F%j
audit test 审计测试 \[qxOZ{
audit trail 审计轨迹
Ie
K+
audit work 审计工作 j\wZjc-j
audit working paper 审计工作底稿 G)^/#d#&
audited financial statement 审计会计报表,已审计财务报表 !VaC=I^{
Auditing Guidelines (the~) 审计规范指南 T{2)d]Y
auditing standards 审计准则 1;KJUf[N
audit-oriented working paper (审计)业务类工作底稿 *|j4>W\J
authorisation 授权 H5#]MOAP
authorisation of transaction 交易的授权 C~ A`h=A<
availability 可获得性 +=Q:g,kP
B ).`v&-cK4E
balance 余额;差额;平衡 7x77s
balance sheet 资产负债表 VxS3lR=
bank 银行 ,}khu
bank account 银行账户,银行户头 q6*i/"mN*
bank statement 银行对账单 #?+[|RS|
barter transaction 易货交易,以物换物交易 ~ o2Z5,H
basis of audit 审计依据 kGs\"zZM
basis of preparation (会计报表的)编制基础 [3sZ=)G
book of account 账目,账簿 3=o4ncg(
borrowing 借款,贷款,借债 z R'
EQ
branch 分支,分支机构,分店 U}4I29M
brought forward (账户余额等的)承上年,承上期,承上页
0Gc:+c7{
budget 预算 9D &vxKE
building 建筑物;大楼 3UmkFK<
business conditions 业务情况,经营情况 "g)bNgGV}
business licence (企业等的)营业执照 pH.&C 5kA
business relation 业务关系 %~k>$(u6
j!NXNuy: