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 pH l2!{z
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审计词汇英汉对照 =>ztB w\
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ability to continue as a going concern 持续经营能力 V;hwAQbF
acceptability 可接受性,可接受程度 i@R$g~~-D
acceptable level of detection risk 检查风险的可接受水平 ]v\egfW,W
acceptance of engagement 接受委托 !+DJhw&c,
accepting the engagement for the first time 首次接受委托 P9TBQW2G{
access to asset 对资产的接触 27 145
according to 根据,依据,依照 [aM'
account balance 账户余额 TFYT vUn
account for 对……进行会计处理,核算;解释 T'b/]&0Tio
accounting 会计,会计学 :{WrS
accounting advisory serve 会计咨询服务 $FusDdCv3
accounting firm 会计师事务所 X})Imk7&E
accounting information 会计信息,会计资料 uGU
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accounting period 会计期间 4,F3@m:<
accounting policies 会计政策 zIm_7\e
accounting professional bodies 会计职业组织,会计职业团体 "`i:)
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accounting records 会计记录 UUMdZ+7
accounting responsibility 会计责任 9ze|
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accounting service 会计服务 P
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accounting standards 会计准则 ^L-w(r62<
Accounting Standards for Business Enterprises 企业会计准则 sL
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accounting system 会计系统 iA3>X-x
accounting treatment 会计处理 y
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accuracy 准确性,精确性 ig2+XR#%
additional audit procedures 追加审计程序 !H1tBg]5
addressee 收件人,收信人 Vl 19Md
Administration of State-owned Assets (the~) 国有资产管理局 I' ! r
administrative laws and regulations 行政法规 ;w6fM
adverse impact 不利影响,负面影响 f7Df %&d
adverse opinion 反对意见 (e8G
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advisory group 咨询组,顾问组 =0PRAc
agency fee 代理费,代理费用 ?)'
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aggregate 总计,合计为…… :K^
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alternation of document and record 变造文件和记录 8L-4}!~C
alternative audit procedures 替代审计程序,备选审计程序 &`yOIX-H_
amend 修改,修订 GT'7,+<?N
amortisation 摊销 *K,
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analytical capacity 分析能力 Z<ajET`)
analytical procedures 分析性程序 EzIs@}
annual financial statements 年度会计报表,年度财务报表 MZ5Y\-nq\
appendix 附录,附表 JS/M~8+Et
applicable 适用的 :/v,r=Y9p
applicable laws and regulations 适用的法规 Cx+WLD
application systems 应用系统 zRV!(Y
apply consistently 一贯地执行,一贯地实施 ',JrY)
appropriate 适当的,合适的; 2<'`^AO@
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appropriate authorization 适当的授权 \6lh `U
appropriateness of audit evidence 审计证据的适当性 _^ q\XPS
approval 批准,核准 `s`C{|wv
assertion (会计报表上的)认定;确认 os1?6z~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 /Fe:h>6
asset 资产,财产 4O`6h)!NQ
asset restructuring 资产重组 T3Frc ]6,4
assignment of duties 职责的划分 L\ }Pzxn
assistant 助理,助理人员
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associated company 联属公司,联营公司 pd4cg?K
association 联合,结合;协会,社团 ,\o<y|+`S
assumption 假设,假定 wqlcLIJPR
at a given date 在某一特定时日 20UqJM8Ot
attestation 鉴证,公证 F&QTL-pQW
attestation service 鉴证服务 O
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audit adjustment 审计调整 S~0JoCeo
audit areas 审计领域 2yln7[a
audit conclusion 审计结论 K8
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audit effectiveness 审计效果 {J~(#i
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audit efficiency 审计效率 =
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audit engagement letter 审计业务约定书 }iilzE4oH#
audit evidence 审计证据 v@8S5KJ
audit fee 审计费 xfq]9<
audit files 审计档案 +7Yu^&
audit findings 审计中发现的事项 r8uqcKfU
audit implementation stage 审计实施阶段 G HD^%)T5^
audit mark 审计标识 y(bsCsV&
audit materiality 审计重要性 LBiowd[
audit method 审计方法 V43nws"4
audit objective 审计目标,审计目的 #
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audit of financial statements 会计报表审计,财务报表审计 oi2J:Y4
audit opinion 审计意见 }B y)y;~
audit period 被审计期间,被审计年度 V:
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audit plan 审计计划 j$@?62)6
audit planning 编制审计计划,制定审计计划,审计计划 ?ork^4 $s
audit planning stage 审计计划阶段 9~@<-6jE3b
audit procedure 审计程序 N-[n\}'
audit programme 审计程序表,具体审计计划
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audit report 审计报告 8q?;2w
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 7zD- ?%
audit report with a qualified opinion 有保留意见的审计报告 Zta$R,[9h
audit report with an adverse opinion 否定意见的审计报告 *B0V<
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audit report with dual dates 双重日期审计报告 u(W^Nou/+
audit reporting stage 审计报告阶段 /b.$jnqL
audit responsibility 审计责任 D"L|"qJ
audit results 审计结果 ZP"yq6!i
audit risk 审计风险 v btAq^1
audit sampling 审计抽样 6wPeb~{
audit sampling techniques 审计抽样方法,审计抽样技术 L 5+J
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audit strategies 审计策略 W1vCN31
audit summary 审计总结,审计小结 Bg-VCJI<
audit team 审计小组 SO`dnf
audit test 审计测试 b SQRLxF
audit trail 审计轨迹 +p3 Z#KoC
audit work 审计工作 D9~}5
audit working paper 审计工作底稿 Q6=MS>JW]w
audited financial statement 审计会计报表,已审计财务报表 M
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Auditing Guidelines (the~) 审计规范指南 yI8 SQ$w0y
auditing standards 审计准则 tJ"az=?
audit-oriented working paper (审计)业务类工作底稿 )o{VmXe@@
authorisation 授权 $,TGP+vH
authorisation of transaction 交易的授权 dY8(nQG
availability 可获得性 Q uB+vL
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balance 余额;差额;平衡 !Cw!+fZ\l
balance sheet 资产负债表 RcQ>eZHl
bank 银行 [g#s&bF
bank account 银行账户,银行户头 l]H0g[
bank statement 银行对账单 "%VbI P
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 Pe
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book of account 账目,账簿
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borrowing 借款,贷款,借债 a5a1'IVq
branch 分支,分支机构,分店 {7qA &c=
brought forward (账户余额等的)承上年,承上期,承上页 tRteyNA
budget 预算 3YW=||;|Yg
building 建筑物;大楼 T
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business conditions 业务情况,经营情况 j&WL*XP&5
business licence (企业等的)营业执照 lV\lj@
business relation 业务关系 \^&
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