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 xA-jvu9@
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审计词汇英汉对照 Ja [#[BJ?
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ability to continue as a going concern 持续经营能力 JqEb;NiP)5
acceptability 可接受性,可接受程度 4J}3,+
acceptable level of detection risk 检查风险的可接受水平 Q>%E`h
acceptance of engagement 接受委托 b1)\Zi
accepting the engagement for the first time 首次接受委托 -'ZxN'*%
access to asset 对资产的接触 j@t{@Ke
according to 根据,依据,依照 ?O7iK<5N
account balance 账户余额 VIg\]%qse
account for 对……进行会计处理,核算;解释 {AgBwBCE
accounting 会计,会计学 iNLDl~uU
accounting advisory serve 会计咨询服务 8A4TAT4,
accounting firm 会计师事务所 `^e*T'UPl
accounting information 会计信息,会计资料 y5%5O xB
accounting period 会计期间 tqhh<u;
accounting policies 会计政策 `^%@b SE(
accounting professional bodies 会计职业组织,会计职业团体 y@ . b
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accounting records 会计记录 b9#m m
accounting responsibility 会计责任 ?Cc :)
accounting service 会计服务 @,Jb7V<
accounting standards 会计准则 z Lw(@&
Accounting Standards for Business Enterprises 企业会计准则 O{ BW;Deo
accounting system 会计系统 D aDUK?
accounting treatment 会计处理 8_X.c
accuracy 准确性,精确性 qK-qcPLsl
additional audit procedures 追加审计程序 KBj@V6Q
addressee 收件人,收信人 2Pz 5f
Administration of State-owned Assets (the~) 国有资产管理局 +C5#$5];
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 5p{25N_t
adverse opinion 反对意见 N'a?wBBR
advisory group 咨询组,顾问组 R#LGFXU
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agency fee 代理费,代理费用 G<fS(q
aggregate 总计,合计为…… t%HI1eO7h
alternation of document and record 变造文件和记录 9C=~1>S
alternative audit procedures 替代审计程序,备选审计程序 |?yE^$a
amend 修改,修订 B,MQ.|s[
amortisation 摊销 Hh\
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analytical capacity 分析能力 DZ2Fl>7
analytical procedures 分析性程序 {83C,C-
annual financial statements 年度会计报表,年度财务报表 :mn(0
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appendix 附录,附表 1q`k}KMy
applicable 适用的 SdSgn |S
applicable laws and regulations 适用的法规 8W@dtZ,d
application systems 应用系统 ;t~*F#p(!
apply consistently 一贯地执行,一贯地实施 h,~tXj
appropriate 适当的,合适的; OQ,}/
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appropriate authorization 适当的授权 }pKv.
appropriateness of audit evidence 审计证据的适当性 ~W3:xnBEk
approval 批准,核准 IqXBz.p
assertion (会计报表上的)认定;确认 !YY6o
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?N`qLGRm
asset 资产,财产 HM
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asset restructuring 资产重组 {=qEBbM
assignment of duties 职责的划分 ETxp#PZ
assistant 助理,助理人员 A`IHP{aB
associated company 联属公司,联营公司 .Nk}Z9L]k
association 联合,结合;协会,社团 !
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assumption 假设,假定 V&g)m.d:n
at a given date 在某一特定时日 2'Y{FY_Z
attestation 鉴证,公证 S7Znz@
attestation service 鉴证服务 }\DAg'e)
audit adjustment 审计调整 _TrZ'iL}T
audit areas 审计领域 9lKRL'QR
audit conclusion 审计结论 Y}S.37|+^
audit effectiveness 审计效果 'OG{*TDPu
audit efficiency 审计效率 1z3]PA!R
audit engagement letter 审计业务约定书 *.:! Ax
audit evidence 审计证据 *^uGvJXF
audit fee 审计费 jmSt?M0.xV
audit files 审计档案 x\6];SXX
audit findings 审计中发现的事项 eVrnVPkM
audit implementation stage 审计实施阶段 &{BBxv)y
audit mark 审计标识 4`$5
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audit materiality 审计重要性 9uKOR7.zbo
audit method 审计方法 LNaeB(z"
audit objective 审计目标,审计目的 40R"^*
audit of financial statements 会计报表审计,财务报表审计 X=JFWzC
audit opinion 审计意见 lx`q *&E
audit period 被审计期间,被审计年度 ?vMK'"
audit plan 审计计划 xUQdVrFU
audit planning 编制审计计划,制定审计计划,审计计划 #t){ 4J
audit planning stage 审计计划阶段 A0S8Dh$
audit procedure 审计程序 -Sx0qi'%
audit programme 审计程序表,具体审计计划 U&`6&$]
audit report 审计报告 y?"$(%3|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 pa>p%
audit report with a qualified opinion 有保留意见的审计报告 tc"T}huypU
audit report with an adverse opinion 否定意见的审计报告 'J2ewW5
audit report with dual dates 双重日期审计报告 :-(U%`a[
audit reporting stage 审计报告阶段 ?n2C
audit responsibility 审计责任 K4_~ruhr
audit results 审计结果 EN)YoVk
audit risk 审计风险 DE'Xq6#PK
audit sampling 审计抽样 E=}6X9X
audit sampling techniques 审计抽样方法,审计抽样技术 $|rCrak;
audit strategies 审计策略 *U:VM'a
audit summary 审计总结,审计小结 EK^JLvyT
audit team 审计小组 kea e.6[
audit test 审计测试 =sxkr ih
audit trail 审计轨迹 uFz/PDOZ@
audit work 审计工作
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audit working paper 审计工作底稿 @8QFP
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audited financial statement 审计会计报表,已审计财务报表 d:A\<F
Auditing Guidelines (the~) 审计规范指南 H3!,d`D.N
auditing standards 审计准则 Rk}\)r\
audit-oriented working paper (审计)业务类工作底稿 2TE\4j
authorisation 授权 wj}=@HS,3!
authorisation of transaction 交易的授权 n/xXQ7y
availability 可获得性 ] gH
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balance 余额;差额;平衡 4s[`y
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balance sheet 资产负债表 ,m2A
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bank 银行 f#*h^91x
bank account 银行账户,银行户头 ]^Sd9ba
bank statement 银行对账单 )ZQHa7V
barter transaction 易货交易,以物换物交易 q
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basis of audit 审计依据 `Q:de~+AM{
basis of preparation (会计报表的)编制基础 (}9cD^F0n
book of account 账目,账簿 I).=v{@9V<
borrowing 借款,贷款,借债 J>&[J!>r
branch 分支,分支机构,分店 7ESN!
brought forward (账户余额等的)承上年,承上期,承上页 mYntU^4f
budget 预算 !>CE(;E>z
building 建筑物;大楼 p^T&jE8])#
business conditions 业务情况,经营情况 KX0<j
business licence (企业等的)营业执照 N<p5p0
business relation 业务关系 ` 52%XI
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