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 rSP_:}
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审计词汇英汉对照 s,*c@1f?
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 1U\$iy8}
acceptable level of detection risk 检查风险的可接受水平 c:M$m3Cs?
acceptance of engagement 接受委托 ^]p
accepting the engagement for the first time 首次接受委托 tGcya0RL
access to asset 对资产的接触 FZpKFsPx
according to 根据,依据,依照 C.!_]Pxs
account balance 账户余额 FrTg4
account for 对……进行会计处理,核算;解释 d6 _C"r
accounting 会计,会计学 o[6y+ <'o
accounting advisory serve 会计咨询服务 ]"fsW 9s
accounting firm 会计师事务所 BRG|Asg(
accounting information 会计信息,会计资料 @nV5.r0W}B
accounting period 会计期间 !$XHQLqF2
accounting policies 会计政策 JbQZ!+
accounting professional bodies 会计职业组织,会计职业团体 _q>SE1j+W=
accounting records 会计记录 ?Ce#BwQ>
accounting responsibility 会计责任 )E7 FA|
accounting service 会计服务 cJ}QXuuUv
accounting standards 会计准则 M"^K0 .
Accounting Standards for Business Enterprises 企业会计准则 J_#R 87
accounting system 会计系统 ;@4H5p
accounting treatment 会计处理 zz$
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accuracy 准确性,精确性 R
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additional audit procedures 追加审计程序 h=RDO
addressee 收件人,收信人 ,i`h
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Administration of State-owned Assets (the~) 国有资产管理局 \94j rr
administrative laws and regulations 行政法规 MXAEX2xmme
adverse impact 不利影响,负面影响 wod/&!)]A
adverse opinion 反对意见 {gy+3
advisory group 咨询组,顾问组 T>]sQPg
agency fee 代理费,代理费用 %I4zQiJ%
aggregate 总计,合计为…… Nofu7xiDw[
alternation of document and record 变造文件和记录 J0<p4%Cf
alternative audit procedures 替代审计程序,备选审计程序 _p
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amend 修改,修订 /nB'kg[h\
amortisation 摊销 o#i
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analytical capacity 分析能力 Bmr<O!
analytical procedures 分析性程序 (RF>s.B<
annual financial statements 年度会计报表,年度财务报表 d;suACW
appendix 附录,附表 /r$&]C:Fi
applicable 适用的 r)l`
applicable laws and regulations 适用的法规 I
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application systems 应用系统 j64 4V|z
apply consistently 一贯地执行,一贯地实施 qJs[i>P[W
appropriate 适当的,合适的; 9k2,3It
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appropriate authorization 适当的授权 ,a(O`##Bn
appropriateness of audit evidence 审计证据的适当性 s^C;>
approval 批准,核准 mA{#]Yvf1
assertion (会计报表上的)认定;确认 A]y*so!)>
assessed level of control risk 对控制风险的评估,控制风险的评估水平 2)LX^?7
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asset 资产,财产 Q9y*:
asset restructuring 资产重组 d?Y-;-|8Qh
assignment of duties 职责的划分 J1 tDO?
assistant 助理,助理人员 6&!l'[hU
associated company 联属公司,联营公司 a?<?5
association 联合,结合;协会,社团 N=ifIVc
assumption 假设,假定
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at a given date 在某一特定时日 !]DuZ=
attestation 鉴证,公证 ,nE&
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attestation service 鉴证服务 ^e9aD9
audit adjustment 审计调整 5d
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audit areas 审计领域 Gp1EJ2d8
audit conclusion 审计结论 !UNNjBBP7
audit effectiveness 审计效果 5RhF+p4
audit efficiency 审计效率 Xem| o&
audit engagement letter 审计业务约定书 D!l8l49hLu
audit evidence 审计证据 G1_Nd2w
audit fee 审计费 T Oy7?;|=
audit files 审计档案 rF8
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audit findings 审计中发现的事项 |zMqJ.qu
audit implementation stage 审计实施阶段 {[3YJkrM
audit mark 审计标识 NNX%Bq
audit materiality 审计重要性 ER<eX4oU
audit method 审计方法 [
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audit objective 审计目标,审计目的 kMS5h~D[
audit of financial statements 会计报表审计,财务报表审计 o>u!CL<
audit opinion 审计意见 syFI$rf
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audit period 被审计期间,被审计年度 aJ-}
audit plan 审计计划 UX}*X`{
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 7
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audit procedure 审计程序 A+2oh3
audit programme 审计程序表,具体审计计划 (5(fd.m+_
audit report 审计报告 AF[>fMI
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /+P5)q
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audit report with a qualified opinion 有保留意见的审计报告 3:" &Z6t#
audit report with an adverse opinion 否定意见的审计报告 `E;)`J8b
audit report with dual dates 双重日期审计报告 4<yK7x
audit reporting stage 审计报告阶段 hT=f;6$
audit responsibility 审计责任 ?Q:PPqQ
audit results 审计结果 ((9YG
audit risk 审计风险 syMm`/*/G-
audit sampling 审计抽样 z@`@I
audit sampling techniques 审计抽样方法,审计抽样技术 62NkU)u
audit strategies 审计策略 i@{*O@m
audit summary 审计总结,审计小结 `r.N
audit team 审计小组 7kM4Ei
audit test 审计测试 u9@b<
audit trail 审计轨迹 X!
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audit work 审计工作 {e6KJ@H6
audit working paper 审计工作底稿 @Y NGxg~*g
audited financial statement 审计会计报表,已审计财务报表 4(sttd_
Auditing Guidelines (the~) 审计规范指南 g
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auditing standards 审计准则 u2,H ]-
audit-oriented working paper (审计)业务类工作底稿 a(!3Afi
authorisation 授权 LH.%\TMN$
authorisation of transaction 交易的授权 1w)
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availability 可获得性 O'Am
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balance 余额;差额;平衡 cP('@K=p
balance sheet 资产负债表 .r*#OUC
bank 银行 S]b
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bank account 银行账户,银行户头 |P~q/Wff
bank statement 银行对账单 +yIL[D
barter transaction 易货交易,以物换物交易 }(cY|
basis of audit 审计依据 X
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basis of preparation (会计报表的)编制基础 G)4SWu0<t
book of account 账目,账簿 Wa{%0inZ
borrowing 借款,贷款,借债 PuU*vs3
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 2i"HqAB
budget 预算 ~RCg.&[ou
building 建筑物;大楼 ( w5f(4
business conditions 业务情况,经营情况 [nC4/V+-
business licence (企业等的)营业执照 *CT.G'bQX
business relation 业务关系 ef,F[-2^o
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