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 7f>~P_
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审计词汇英汉对照 i,!t u
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ability to continue as a going concern 持续经营能力 !OV+=Rwdx
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 n;e.N:p
acceptance of engagement 接受委托 cYz|Ux
accepting the engagement for the first time 首次接受委托 [Gc9
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access to asset 对资产的接触 Ou{VDE
according to 根据,依据,依照 eI1C0Uz1
account balance 账户余额 ]JHInt
account for 对……进行会计处理,核算;解释 }#2I/dn
accounting 会计,会计学 w^MiyX
accounting advisory serve 会计咨询服务 Xa$-Sx
accounting firm 会计师事务所 v]y=+* A
accounting information 会计信息,会计资料 88Vl1d&b
accounting period 会计期间 1F R
accounting policies 会计政策 &M7AM"9
accounting professional bodies 会计职业组织,会计职业团体 @#"6_{!j_X
accounting records 会计记录 ,:8oVq>?
accounting responsibility 会计责任 M8${&&[;
accounting service 会计服务 UBw*}p
accounting standards 会计准则 Rw^X5ByJE
Accounting Standards for Business Enterprises 企业会计准则 `t>:i!s/
accounting system 会计系统 b\p2yJ\
accounting treatment 会计处理 NIG*
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accuracy 准确性,精确性
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additional audit procedures 追加审计程序 {_ {zs!r
addressee 收件人,收信人 H18pVh
Administration of State-owned Assets (the~) 国有资产管理局 q
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administrative laws and regulations 行政法规 ('+C $
adverse impact 不利影响,负面影响 gP`CQ0t
adverse opinion 反对意见 ]v#T9QQN
advisory group 咨询组,顾问组 )i<Qg.@MX
agency fee 代理费,代理费用 w d6+,B
aggregate 总计,合计为…… j%i6H1#.Z
alternation of document and record 变造文件和记录 lJt?0;gn
alternative audit procedures 替代审计程序,备选审计程序 P52qt N<
amend 修改,修订 _8e0vi!~2
amortisation 摊销 |%uy{
analytical capacity 分析能力 EzU3'x
analytical procedures 分析性程序 U% OlYP$g
annual financial statements 年度会计报表,年度财务报表 {J-Ojw|Y b
appendix 附录,附表 i93^E~q]
applicable 适用的 uOPLJ?
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applicable laws and regulations 适用的法规 _Uhl4Mh
application systems 应用系统 v G~JK[
apply consistently 一贯地执行,一贯地实施 \7G.a
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appropriate 适当的,合适的; wZt2%+$6m
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appropriate authorization 适当的授权 {T 3~js
appropriateness of audit evidence 审计证据的适当性 *2
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approval 批准,核准 d(C5i8d
assertion (会计报表上的)认定;确认 RO| }WD)
assessed level of control risk 对控制风险的评估,控制风险的评估水平 hfpis==
asset 资产,财产 8|tnhA]~
asset restructuring 资产重组 ; jrmr`l=
assignment of duties 职责的划分 aX?
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assistant 助理,助理人员 a~Yq0 d?`D
associated company 联属公司,联营公司 JvYs6u
association 联合,结合;协会,社团 ;Qidf}:
assumption 假设,假定 DJ`xCs!R
at a given date 在某一特定时日 cG{
attestation 鉴证,公证 {/i&o
attestation service 鉴证服务 *hh iIiog+
audit adjustment 审计调整 :A5h<=[
audit areas 审计领域 z\>ZgRi~n
audit conclusion 审计结论 Li9>RY+3
audit effectiveness 审计效果 LeYI<a@n@$
audit efficiency 审计效率 !UHX?<3r
audit engagement letter 审计业务约定书 Tj6kCB
audit evidence 审计证据 4ULdf|o P"
audit fee 审计费 FY
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audit files 审计档案 <(l`zLf4p
audit findings 审计中发现的事项 ~-'-<-
audit implementation stage 审计实施阶段 .\8LL,zT
audit mark 审计标识 B^C5?
audit materiality 审计重要性 r ?z}TtDp
audit method 审计方法 "p[3^<~uQ
audit objective 审计目标,审计目的 Mg&<W#$K
audit of financial statements 会计报表审计,财务报表审计 sU/vXweky"
audit opinion 审计意见 R#!Urhh
audit period 被审计期间,被审计年度 @>`qf
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audit plan 审计计划 yh{U!hG
audit planning 编制审计计划,制定审计计划,审计计划 T$Z}1e]
audit planning stage 审计计划阶段 o0TB>DX$`
audit procedure 审计程序 %`lLX/4~
audit programme 审计程序表,具体审计计划 3e1%G#fu
audit report 审计报告 \zhCGDm1_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 iyr<qtwK
audit report with a qualified opinion 有保留意见的审计报告 xW58B
audit report with an adverse opinion 否定意见的审计报告 f/U~X;
audit report with dual dates 双重日期审计报告 py6O\` \
audit reporting stage 审计报告阶段 -`5L;cxwk4
audit responsibility 审计责任 qoEZ>
audit results 审计结果 Qe`Nb4xf
audit risk 审计风险 x^McUfdr|
audit sampling 审计抽样 rVwW%&
audit sampling techniques 审计抽样方法,审计抽样技术 ,_@) IN
audit strategies 审计策略 yUs/lI, Q
audit summary 审计总结,审计小结 #JR$RH
audit team 审计小组 (&M,rW~Qxs
audit test 审计测试 8F/zrPG
audit trail 审计轨迹 MHS|gR.c
audit work 审计工作 ps*iE=D
audit working paper 审计工作底稿 L;fz7?_j
audited financial statement 审计会计报表,已审计财务报表 Z8Tb43?
Auditing Guidelines (the~) 审计规范指南 8L[\(~Zf
auditing standards 审计准则 ?O0,)hro
audit-oriented working paper (审计)业务类工作底稿 y:k7eE"
authorisation 授权 O6ltGtF
authorisation of transaction 交易的授权 sn+ kFvk}S
availability 可获得性 f6m
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balance 余额;差额;平衡 .e\PCf9v
balance sheet 资产负债表 ^G
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bank 银行 B^.:dn
bank account 银行账户,银行户头
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bank statement 银行对账单 Gz2\&rmN
barter transaction 易货交易,以物换物交易 HcpAp]L)
basis of audit 审计依据 nLR
basis of preparation (会计报表的)编制基础 a..LbQQ
book of account 账目,账簿 dJ~Occ 1~r
borrowing 借款,贷款,借债 eWXR #g!%>
branch 分支,分支机构,分店 WfQZ7e
brought forward (账户余额等的)承上年,承上期,承上页 >AWWwq -
budget 预算 L;=LAQ6[
building 建筑物;大楼 ek
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business conditions 业务情况,经营情况 \b#`Ahf`
business licence (企业等的)营业执照 a[=ub256S
business relation 业务关系 =[0|qGzg
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