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 cR,'o'V/
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审计词汇英汉对照 lt }r}HM+
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ability to continue as a going concern 持续经营能力 W,xi>5k
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 3X,]=f@_
acceptance of engagement 接受委托 eL<m.06cfY
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 E%-Pyg
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according to 根据,依据,依照 1,m\Q_
account balance 账户余额 x*NqA(r
account for 对……进行会计处理,核算;解释 {CW1t5$*
accounting 会计,会计学 V*~1,6N[
accounting advisory serve 会计咨询服务 eKL
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accounting firm 会计师事务所 b\k
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accounting information 会计信息,会计资料 2 9&sydu
accounting period 会计期间 |E46vup
accounting policies 会计政策 qlz( W
accounting professional bodies 会计职业组织,会计职业团体 AQE
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accounting records 会计记录 Hlz'a1\:O]
accounting responsibility 会计责任 OAmES;Ck$(
accounting service 会计服务 I8%d;G~
accounting standards 会计准则 *rS9eej
Accounting Standards for Business Enterprises 企业会计准则 L4MxU 2
accounting system 会计系统 MDMtOfe|
accounting treatment 会计处理 k)?,xY\AV
accuracy 准确性,精确性 TX<e_[$\
additional audit procedures 追加审计程序 pWWL{@
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addressee 收件人,收信人 ^</65+OT+
Administration of State-owned Assets (the~) 国有资产管理局 hu bfK~
administrative laws and regulations 行政法规 %4bO_vb<9
adverse impact 不利影响,负面影响 vpZu.#5c
adverse opinion 反对意见 hB|H9+
advisory group 咨询组,顾问组 h$E\2lsE
agency fee 代理费,代理费用 Xjs21-t%
aggregate 总计,合计为…… QH@Q\
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alternation of document and record 变造文件和记录 *ge].E
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 eXj\DjttG}
amortisation 摊销 u5xU)l3
analytical capacity 分析能力 <dju6k7uz
analytical procedures 分析性程序 {DKXn`V
annual financial statements 年度会计报表,年度财务报表 @5{.
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appendix 附录,附表 F Q8RK~?`
applicable 适用的 Qv9*p('~A
applicable laws and regulations 适用的法规 bBkm]
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application systems 应用系统 XNc"kp? z
apply consistently 一贯地执行,一贯地实施 jxRF" GD
appropriate 适当的,合适的; YD/B')/ s
征用,挪用 4 e=/f,o1
appropriate authorization 适当的授权 tIz<+T_
appropriateness of audit evidence 审计证据的适当性 \_m\U.*
approval 批准,核准 Z!C`f/h9
assertion (会计报表上的)认定;确认 b*I&k":
assessed level of control risk 对控制风险的评估,控制风险的评估水平 N?MJ#lC
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asset 资产,财产 ,pQ'w7
asset restructuring 资产重组 ?noETH z)
assignment of duties 职责的划分 P<j4\zJ
assistant 助理,助理人员 c!'A)JD@
associated company 联属公司,联营公司 =]_d pE EQ
association 联合,结合;协会,社团 7\7 Brw4
assumption 假设,假定 m#5|J@]
at a given date 在某一特定时日 %8}WX@SB
attestation 鉴证,公证 !ol
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attestation service 鉴证服务 S5:"_U
audit adjustment 审计调整 O,F]\
audit areas 审计领域 oso1uAOfp
audit conclusion 审计结论 yj}bY?4I
audit effectiveness 审计效果 sDaT[).Hm
audit efficiency 审计效率 u)q2YLK8
audit engagement letter 审计业务约定书 9[epr+f
audit evidence 审计证据 kPx]u\
audit fee 审计费 _aXP
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audit files 审计档案 Ze$^UR
audit findings 审计中发现的事项 N.fQ7z=Z(M
audit implementation stage 审计实施阶段 kjLsk-
audit mark 审计标识 C:'WX*W
audit materiality 审计重要性 wQo6!H"K
audit method 审计方法 aGq_hP
audit objective 审计目标,审计目的 8Pr&F
audit of financial statements 会计报表审计,财务报表审计 ?6gDbE%
audit opinion 审计意见 tJ?qcT?
audit period 被审计期间,被审计年度 ,XWay%8{E
audit plan 审计计划 U~u6}s]:
audit planning 编制审计计划,制定审计计划,审计计划 aH5t.x79b
audit planning stage 审计计划阶段 htUy2v#V
audit procedure 审计程序 <;$Sa's,LE
audit programme 审计程序表,具体审计计划 <r_P?
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audit report 审计报告 WL
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 p\\P50(-
audit report with a qualified opinion 有保留意见的审计报告 ! /|0:QQi
audit report with an adverse opinion 否定意见的审计报告 'Yaf\Hp
audit report with dual dates 双重日期审计报告 Dg9--wI}I9
audit reporting stage 审计报告阶段 mJ6t.%'
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audit responsibility 审计责任 ?MV[=LPL
audit results 审计结果 ^F0k2pB
audit risk 审计风险 }$&T
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audit sampling 审计抽样 wf~5lpI[
audit sampling techniques 审计抽样方法,审计抽样技术 ~.PPf/
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audit strategies 审计策略 hQg,#r(JE4
audit summary 审计总结,审计小结 ZXssvjWQV}
audit team 审计小组 FT*yso:X/
audit test 审计测试 yBYuDfeZ
audit trail 审计轨迹 Xhq? 7P$3
audit work 审计工作 sUyCAKebRr
audit working paper 审计工作底稿 5@R15q@c6n
audited financial statement 审计会计报表,已审计财务报表 ),D`ZRXS
Auditing Guidelines (the~) 审计规范指南 z. _C*c
auditing standards 审计准则 E i\J9zt
audit-oriented working paper (审计)业务类工作底稿 bBeFL~
authorisation 授权 =
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authorisation of transaction 交易的授权 %T&&x2p^=?
availability 可获得性 ;3.T* ?|o
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balance 余额;差额;平衡 ^td!g1"<
balance sheet 资产负债表 ]zhq.O
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bank 银行 }6uV]V{
bank account 银行账户,银行户头 ,%)WT>
bank statement 银行对账单 *'s2
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barter transaction 易货交易,以物换物交易 ~
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basis of audit 审计依据 D*d
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basis of preparation (会计报表的)编制基础 ,z0~mN
book of account 账目,账簿 7)8rc(58
borrowing 借款,贷款,借债 JhMrm%
branch 分支,分支机构,分店 LhVLsa(-%
brought forward (账户余额等的)承上年,承上期,承上页 ^huBqEs
budget 预算 T0*TTB&b
building 建筑物;大楼 ${TB2q}%
business conditions 业务情况,经营情况 5fvUv"m
business licence (企业等的)营业执照 ~u?x{[
business relation 业务关系 k"DQbUy0L
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