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 aHKv*-z-
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审计词汇英汉对照 ]R^?Pa1Te4
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ability to continue as a going concern 持续经营能力 !+T9NqDv[
acceptability 可接受性,可接受程度 7Rr(YoWa
acceptable level of detection risk 检查风险的可接受水平 Pms"YhyZ7
acceptance of engagement 接受委托 3n']\V
accepting the engagement for the first time 首次接受委托 sL;qC\S
access to asset 对资产的接触 Mn(:qQo^&`
according to 根据,依据,依照 D_,}lsrb
account balance 账户余额 gIS<"smOo
account for 对……进行会计处理,核算;解释 \AOVdnM:
accounting 会计,会计学 Qcu1&t\ C
accounting advisory serve 会计咨询服务 be `\ O
accounting firm 会计师事务所 #RoGyrLo
accounting information 会计信息,会计资料 %&bO+$H3
accounting period 会计期间 wy&s~lpV,7
accounting policies 会计政策 Oy$*ZG )
accounting professional bodies 会计职业组织,会计职业团体 TD+V.}
accounting records 会计记录 X)d7y
accounting responsibility 会计责任 ))}w;w
accounting service 会计服务 %s~MfK.k
accounting standards 会计准则 '+BcPB?E
Accounting Standards for Business Enterprises 企业会计准则 W:{1R&$l
accounting system 会计系统 =LHE_
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accounting treatment 会计处理 Y5fwmH,a-
accuracy 准确性,精确性 5nIm7vlQm
additional audit procedures 追加审计程序 ;5 cg<~t
addressee 收件人,收信人 f.0~HnNg1
Administration of State-owned Assets (the~) 国有资产管理局 L.bR\fE
administrative laws and regulations 行政法规 hVRpk0IJDK
adverse impact 不利影响,负面影响 MWGW[V;
adverse opinion 反对意见 [E_6n$w
advisory group 咨询组,顾问组 I9Af\ k|^
agency fee 代理费,代理费用 ;X6FhQ;{*0
aggregate 总计,合计为…… vBCQ-l<Ub
alternation of document and record 变造文件和记录 hA6!F#1
alternative audit procedures 替代审计程序,备选审计程序 +\G/j ]3f
amend 修改,修订 >6 [{\uPK
amortisation 摊销 y yfm
analytical capacity 分析能力 Ia:n<sZU
analytical procedures 分析性程序 W0eb9g`s
annual financial statements 年度会计报表,年度财务报表 *+h2,Z('a
appendix 附录,附表 Cul^b_UmP#
applicable 适用的 cYyv
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applicable laws and regulations 适用的法规 po+>83/!oq
application systems 应用系统 R[5*]$(b
apply consistently 一贯地执行,一贯地实施 Pq`]^^=be'
appropriate 适当的,合适的; u|ia
征用,挪用 ^2OBc
appropriate authorization 适当的授权 z
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appropriateness of audit evidence 审计证据的适当性 ,g%2-#L%
approval 批准,核准 N~L3
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assertion (会计报表上的)认定;确认 A-r-^S0\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 /g2( <
asset 资产,财产 jx a?
asset restructuring 资产重组 :
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assignment of duties 职责的划分 F>E'/r*
assistant 助理,助理人员 M >Yx_)<U
associated company 联属公司,联营公司 TTpK8cC
association 联合,结合;协会,社团 QPg M<ns
assumption 假设,假定 \D>vdn"Lx
at a given date 在某一特定时日 P4"_qxAW
attestation 鉴证,公证 a) GLz
attestation service 鉴证服务 ZWaHG_
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audit adjustment 审计调整 ?e9Acc`G5
audit areas 审计领域 Ko9"mHNB
audit conclusion 审计结论 #+V-65v
audit effectiveness 审计效果 O]RP ?'vO
audit efficiency 审计效率 Ej>5PXp'2
audit engagement letter 审计业务约定书 #DpDmMP9R3
audit evidence 审计证据 wQJY,|.
audit fee 审计费 54s+4R FL
audit files 审计档案 5an#,vCn{
audit findings 审计中发现的事项 o:jLM7$=
audit implementation stage 审计实施阶段 =8[4gM+
audit mark 审计标识 :Lqz`
audit materiality 审计重要性 K?:rrd=7q
audit method 审计方法
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audit objective 审计目标,审计目的 wmdv
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audit of financial statements 会计报表审计,财务报表审计 %YLdie6c
audit opinion 审计意见 OoTMvZP[
audit period 被审计期间,被审计年度 jdiFb~5R
audit plan 审计计划 74hGkf^S
audit planning 编制审计计划,制定审计计划,审计计划 ,2S w6u
audit planning stage 审计计划阶段 8nw_Jatk1
audit procedure 审计程序 oUXu;@l
audit programme 审计程序表,具体审计计划 IM),cOp=
audit report 审计报告 JaP2Q} &B
audit report with a disclaimer of opinion 拒绝表示意见审计报告 yg\bCvL&
audit report with a qualified opinion 有保留意见的审计报告 Lw<?e;
audit report with an adverse opinion 否定意见的审计报告 SbU=Lkx#
audit report with dual dates 双重日期审计报告 H5uW
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audit reporting stage 审计报告阶段 )B.NV<m
audit responsibility 审计责任 A$.woE@
audit results 审计结果 3\WLm4
audit risk 审计风险 F`g oYwA%
audit sampling 审计抽样 DJP)V8]!B
audit sampling techniques 审计抽样方法,审计抽样技术 @1ZLr
audit strategies 审计策略 :{?8rA5
audit summary 审计总结,审计小结 v8p-<N)
audit team 审计小组 *e{d^
audit test 审计测试 hGyi@0
audit trail 审计轨迹 *.4;7#
audit work 审计工作 cLR02
audit working paper 审计工作底稿 [ah%>&u
audited financial statement 审计会计报表,已审计财务报表 j/_@~MJBt
Auditing Guidelines (the~) 审计规范指南 Cp(,+dD
auditing standards 审计准则 F
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audit-oriented working paper (审计)业务类工作底稿 T )
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authorisation 授权 Z'p7I}-qr
authorisation of transaction 交易的授权 1c_qNI;:p
availability 可获得性 X+"8yZz3?
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balance 余额;差额;平衡 bv,_7UOG
balance sheet 资产负债表 &o*/6X
bank 银行 SFAh(+t
bank account 银行账户,银行户头 g
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bank statement 银行对账单 1^rODfY 0
barter transaction 易货交易,以物换物交易 l&cYN2T
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basis of audit 审计依据 {FyGh
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basis of preparation (会计报表的)编制基础 Qa~dd{?
book of account 账目,账簿 //*>p
borrowing 借款,贷款,借债 @q2If{Tk
branch 分支,分支机构,分店 ^,[V;3
brought forward (账户余额等的)承上年,承上期,承上页 .OA_)J7
budget 预算 H~x,\|l#
building 建筑物;大楼 rf1Us2vp
business conditions 业务情况,经营情况 Wo=Q7~
business licence (企业等的)营业执照 uV?[eiezD0
business relation 业务关系 S?*pCJ0
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