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 NLpD,q{
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ability to continue as a going concern 持续经营能力 zaZ}:N/w(z
acceptability 可接受性,可接受程度 M<)2
acceptable level of detection risk 检查风险的可接受水平 .9xGLmg
acceptance of engagement 接受委托 wl%1B64
accepting the engagement for the first time 首次接受委托 39j d}]e
access to asset 对资产的接触 T42g4j/l~
according to 根据,依据,依照 +Xp;T`,v
account balance 账户余额 K)?^b|D
account for 对……进行会计处理,核算;解释 O2G+
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accounting 会计,会计学 {P-PH$ E-
accounting advisory serve 会计咨询服务 {dwV-qz
accounting firm 会计师事务所 !D3}5A1,
accounting information 会计信息,会计资料 ASvPr*q/
accounting period 会计期间 IMZKlU3
accounting policies 会计政策 [UH5D~Yx
accounting professional bodies 会计职业组织,会计职业团体 7N"Bbl
accounting records 会计记录 WFd2_oAT
accounting responsibility 会计责任 *ls6#j@
accounting service 会计服务 _&/Zab5
accounting standards 会计准则 v#|c.<].
Accounting Standards for Business Enterprises 企业会计准则 aK{\8L3]
accounting system 会计系统 o,yvi
accounting treatment 会计处理 VO Qt{v{1|
accuracy 准确性,精确性 4m*(D5Y=|
additional audit procedures 追加审计程序 v~\ 45eEA
addressee 收件人,收信人 LXLDu2/@
Administration of State-owned Assets (the~) 国有资产管理局 L\ %_<2
administrative laws and regulations 行政法规 )US/bC!M$
adverse impact 不利影响,负面影响 C=IH#E=
adverse opinion 反对意见 Xoy 1Gi?
advisory group 咨询组,顾问组 w8
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agency fee 代理费,代理费用 hYn'uL^~[
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 {*<C!Qg
alternative audit procedures 替代审计程序,备选审计程序 <k](s
amend 修改,修订 L{f>;[FR
amortisation 摊销 Wts{tb
analytical capacity 分析能力 -y?Z}5-rs
analytical procedures 分析性程序 #!jRY!2Vt
annual financial statements 年度会计报表,年度财务报表 *fSM' q;
appendix 附录,附表 ~8(X@~Tn*
applicable 适用的 )VMBo6:+
applicable laws and regulations 适用的法规 :dN35Y] a
application systems 应用系统 rcx;3Vne
apply consistently 一贯地执行,一贯地实施 V|\A?
appropriate 适当的,合适的; 8>Z$/1Mh
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appropriate authorization 适当的授权 2g6_qsqi
appropriateness of audit evidence 审计证据的适当性 J'yN' 0
approval 批准,核准 O&w3@9KJ?
assertion (会计报表上的)认定;确认 <IyLLQ+v
assessed level of control risk 对控制风险的评估,控制风险的评估水平 vvAk<[
asset 资产,财产 i*R:WTw#
asset restructuring 资产重组 I#t9aR+&
assignment of duties 职责的划分 S7ehk
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assistant 助理,助理人员 U;{,lS2l
associated company 联属公司,联营公司 =t$mbI
association 联合,结合;协会,社团 4 Qel;
assumption 假设,假定 x7Rq|NQ
at a given date 在某一特定时日 BG:`Fq"T
attestation 鉴证,公证 Gv,92ny!|
attestation service 鉴证服务 o
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audit adjustment 审计调整 W}k?gg=
audit areas 审计领域 8EG8!,\I
audit conclusion 审计结论 u rXb!e{l
audit effectiveness 审计效果 J(0 =~Z[
audit efficiency 审计效率 &n]Z1e}5
audit engagement letter 审计业务约定书 :Q
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audit evidence 审计证据 UD<^r]'x
audit fee 审计费 90iW-"l+[
audit files 审计档案 1LE^dS^V
audit findings 审计中发现的事项 [gkRXP[DGs
audit implementation stage 审计实施阶段 `s83rhs`!
audit mark 审计标识 S~rVRC"<xo
audit materiality 审计重要性 (
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audit method 审计方法 9Ir~X|}\iL
audit objective 审计目标,审计目的 J)8pqa
audit of financial statements 会计报表审计,财务报表审计 )SL@>Cij
audit opinion 审计意见 ,}IER
audit period 被审计期间,被审计年度 df4^C->:
audit plan 审计计划 _`@Xy!Ye
audit planning 编制审计计划,制定审计计划,审计计划 7tl)4A6
audit planning stage 审计计划阶段 .l( r8qY#
audit procedure 审计程序 9[p}.9/
audit programme 审计程序表,具体审计计划 -{8Q= N
audit report 审计报告 ?
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 }8V;s-1
audit report with a qualified opinion 有保留意见的审计报告 oyN+pFVB:$
audit report with an adverse opinion 否定意见的审计报告 /i
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audit report with dual dates 双重日期审计报告 ;8L+_YCa
audit reporting stage 审计报告阶段 F*4Qa
audit responsibility 审计责任 S?nNZW\6[
audit results 审计结果 DtF![0w/
audit risk 审计风险 m{lRFKx>s
audit sampling 审计抽样 )|Vg/S
audit sampling techniques 审计抽样方法,审计抽样技术 2>MP:yY;K
audit strategies 审计策略 +wz`
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audit summary 审计总结,审计小结 $:
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audit team 审计小组 "`jZ(+
audit test 审计测试 cB|
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audit trail 审计轨迹 o
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audit work 审计工作 S0.- >"L
audit working paper 审计工作底稿 U/3e,`c
audited financial statement 审计会计报表,已审计财务报表 g~N
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Auditing Guidelines (the~) 审计规范指南 .}$`+h8WT
auditing standards 审计准则 Ql#W
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audit-oriented working paper (审计)业务类工作底稿 0l(E!d8&'
authorisation 授权 M=\d_O#;Z
authorisation of transaction 交易的授权 "lU]tIpCu
availability 可获得性 r\l3_t
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balance 余额;差额;平衡 'TK$ndy;7}
balance sheet 资产负债表 S&
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bank 银行 $dx1[V+_
bank account 银行账户,银行户头 ~b>nCP8q
bank statement 银行对账单 yRq8;@YGY
barter transaction 易货交易,以物换物交易 rY[3_ NG%
basis of audit 审计依据 1&8j3"
basis of preparation (会计报表的)编制基础 PtRj9TT
book of account 账目,账簿 uFrJ:l+
borrowing 借款,贷款,借债 K4?t' dd]
branch 分支,分支机构,分店 ,<Grd5em.
brought forward (账户余额等的)承上年,承上期,承上页 iJCY /*C}
budget 预算 q*F
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building 建筑物;大楼 (5Z8zNH`3
business conditions 业务情况,经营情况 =e-a&Ep-z
business licence (企业等的)营业执照 )I Y 5Y
business relation 业务关系 +Dq|l}
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