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 7_ oUuNw
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ability to continue as a going concern 持续经营能力 &UH0Tw4
acceptability 可接受性,可接受程度 _fk}d[q0
acceptable level of detection risk 检查风险的可接受水平 7u;N/@
acceptance of engagement 接受委托 E\D,=|Mul
accepting the engagement for the first time 首次接受委托 9BZ B1oX
access to asset 对资产的接触 [c=Wp
according to 根据,依据,依照 s@:Yu
account balance 账户余额 'sZGLgT;m
account for 对……进行会计处理,核算;解释 o}r_+\n
accounting 会计,会计学 yn!;Z._
accounting advisory serve 会计咨询服务 <J%Z?3@T
accounting firm 会计师事务所 2
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accounting information 会计信息,会计资料 $H+X'1
accounting period 会计期间 Z]uc *Ed
accounting policies 会计政策 kAp#6->(q
accounting professional bodies 会计职业组织,会计职业团体 ~"%'(j_4
accounting records 会计记录 TXM/+sd
accounting responsibility 会计责任 `r1j>F7Xb
accounting service 会计服务 *-=/"
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accounting standards 会计准则 KgM|:'
Accounting Standards for Business Enterprises 企业会计准则 F1BvDplQ>G
accounting system 会计系统 ]R\L~Kr
accounting treatment 会计处理 Vf:.C|Z
accuracy 准确性,精确性 KJJ:fG8'
additional audit procedures 追加审计程序 `
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addressee 收件人,收信人 OP+*%$wR
Administration of State-owned Assets (the~) 国有资产管理局 %Y0lMNP
administrative laws and regulations 行政法规 M{orw;1Isy
adverse impact 不利影响,负面影响 8!35
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adverse opinion 反对意见 YSxr(\~j
advisory group 咨询组,顾问组 lS Y "
agency fee 代理费,代理费用 `EgX#
aggregate 总计,合计为…… e~gNGr]L/
alternation of document and record 变造文件和记录 'eBD/w5U
alternative audit procedures 替代审计程序,备选审计程序 rr,A Vw
amend 修改,修订 '%/=\Q`
amortisation 摊销 qQ]fM$!
analytical capacity 分析能力 V?yQm4
analytical procedures 分析性程序 [@/p 8I
annual financial statements 年度会计报表,年度财务报表 $yU}56(z~
appendix 附录,附表 ;g8v7>p
applicable 适用的 dpE^BW v3
applicable laws and regulations 适用的法规 xKBi".wA
application systems 应用系统 qPz_PRje
apply consistently 一贯地执行,一贯地实施 Pi1LOCq
appropriate 适当的,合适的; 4_>;|2
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appropriate authorization 适当的授权 f9UDH8X
appropriateness of audit evidence 审计证据的适当性 vG6*[c8
approval 批准,核准 z l`m1k-X
assertion (会计报表上的)认定;确认 LsI@_,XW<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9[\do@
asset 资产,财产 0x5\{f
asset restructuring 资产重组 %h0BA.r
assignment of duties 职责的划分 0J[B3JO@M
assistant 助理,助理人员 Chl^LEN:
associated company 联属公司,联营公司 ZYY~A_C
association 联合,结合;协会,社团 -wH0g^Ed
assumption 假设,假定 P=}dR&gk'
at a given date 在某一特定时日 Zc38ht\r;
attestation 鉴证,公证 7Oe$Ou
attestation service 鉴证服务 2sgp$r
audit adjustment 审计调整 }9U_4k
audit areas 审计领域 bZUw^{~)D
audit conclusion 审计结论 Muq~p~m}
audit effectiveness 审计效果 _~tF2`,Y_p
audit efficiency 审计效率 #]^C(qmb:
audit engagement letter 审计业务约定书 l#]#_
audit evidence 审计证据 /m>SEo\{C
audit fee 审计费 ?`Mk$Y%my
audit files 审计档案 Rf)|p;
audit findings 审计中发现的事项 A`~?2LH,~F
audit implementation stage 审计实施阶段 #F3'<(j
audit mark 审计标识 ?z|Bf@TJ[+
audit materiality 审计重要性 1Hhr6T^)
audit method 审计方法 ,>qtnwvlHP
audit objective 审计目标,审计目的 $<=d[6
audit of financial statements 会计报表审计,财务报表审计 }+S~Ah?(
audit opinion 审计意见 -#;ZZ\fdj
audit period 被审计期间,被审计年度 .PT7
audit plan 审计计划 (gE<`b
audit planning 编制审计计划,制定审计计划,审计计划 9
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audit planning stage 审计计划阶段 dg*xo9Xi`
audit procedure 审计程序 h5@7@w%
audit programme 审计程序表,具体审计计划 90F.9rh
audit report 审计报告 =n=!s{A:t
audit report with a disclaimer of opinion 拒绝表示意见审计报告 SJc*Rl>
audit report with a qualified opinion 有保留意见的审计报告 zV15d9
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audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 Lwm /[
audit reporting stage 审计报告阶段 v5 p`=Z@%
audit responsibility 审计责任 BINHCZ
audit results 审计结果 UWqiA`,
audit risk 审计风险 +3AX1o%p,#
audit sampling 审计抽样 9X
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audit sampling techniques 审计抽样方法,审计抽样技术 h7.jWJTo
audit strategies 审计策略 i&m6;>?`
audit summary 审计总结,审计小结 bhg6p$411
audit team 审计小组 t]vv&vk>
audit test 审计测试 5i{J0/'Xu)
audit trail 审计轨迹 Ed;!A(64r
audit work 审计工作 wj'fdrY5h
audit working paper 审计工作底稿 ub1~+T'O
audited financial statement 审计会计报表,已审计财务报表 &'DR`e O)
Auditing Guidelines (the~) 审计规范指南 *yZta:(w-W
auditing standards 审计准则 v^t oe
audit-oriented working paper (审计)业务类工作底稿 ??#EG{{
authorisation 授权 qKeR}&b
authorisation of transaction 交易的授权 1S+T:n
availability 可获得性 =<#++;!I
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balance 余额;差额;平衡 RvU'8Y?>w
balance sheet 资产负债表 o9Mr7
bank 银行 *>EV4Hl
bank account 银行账户,银行户头 d7&d
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bank statement 银行对账单 r-WX("Vvh
barter transaction 易货交易,以物换物交易 x}`)
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basis of audit 审计依据 |z@AvS[
basis of preparation (会计报表的)编制基础 K'E)?NW69
book of account 账目,账簿
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borrowing 借款,贷款,借债 tK+JmbB\
branch 分支,分支机构,分店 (bNoe(<qU
brought forward (账户余额等的)承上年,承上期,承上页 Gf~^Xv!T
budget 预算 n#
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building 建筑物;大楼 09Q5gal
business conditions 业务情况,经营情况 PRyzvc~
business licence (企业等的)营业执照 !iX/Ni:
business relation 业务关系 Kxh
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