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 VH(S=G5Yb
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审计词汇英汉对照 .9"Y_/0
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ability to continue as a going concern 持续经营能力 ObE,$_ k
acceptability 可接受性,可接受程度 wAz&"rS
acceptable level of detection risk 检查风险的可接受水平 Oer^Rk
acceptance of engagement 接受委托 Uv?|G%cD-
accepting the engagement for the first time 首次接受委托 ~",`,ZXQy
access to asset 对资产的接触 [<{Kw=X__2
according to 根据,依据,依照 ecgtUb8K
account balance 账户余额 gF0q@M y~
account for 对……进行会计处理,核算;解释 xritonG/F
accounting 会计,会计学 qpsvi.S
accounting advisory serve 会计咨询服务 q-`RI*1]
accounting firm 会计师事务所 Qed.4R:o
accounting information 会计信息,会计资料 svuq gSn
accounting period 会计期间 `d[1`P1i[
accounting policies 会计政策 E-{^E. w1
accounting professional bodies 会计职业组织,会计职业团体 y8 KX<2s1
accounting records 会计记录 2
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accounting responsibility 会计责任 (&P9+Tl
accounting service 会计服务 Xu>r~^w=S
accounting standards 会计准则 q~59F@
Accounting Standards for Business Enterprises 企业会计准则 PNA\ TXT
accounting system 会计系统 h[?O+Z^
accounting treatment 会计处理 V %_4%
accuracy 准确性,精确性 ^m/oDB-
additional audit procedures 追加审计程序 u@.>Z{h
addressee 收件人,收信人 k~/>b~.c
Administration of State-owned Assets (the~) 国有资产管理局 :gB[O>'<m
administrative laws and regulations 行政法规 4WN3=B
adverse impact 不利影响,负面影响 E%'~'[Q
adverse opinion 反对意见 [b/k3&O'
advisory group 咨询组,顾问组 C-?%uF
agency fee 代理费,代理费用 NO0"* c ;
aggregate 总计,合计为…… +E; 2d-x*p
alternation of document and record 变造文件和记录 t2V0
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alternative audit procedures 替代审计程序,备选审计程序 +4,2<\fX
amend 修改,修订 3 AHY|
amortisation 摊销 je6CDF qw
analytical capacity 分析能力 d @*GUmJ
analytical procedures 分析性程序 Khe!g1=&X
annual financial statements 年度会计报表,年度财务报表 v|ck>_"
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appendix 附录,附表 1O!/g
applicable 适用的 $Y9jrR'w
applicable laws and regulations 适用的法规
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application systems 应用系统 V=X:=
apply consistently 一贯地执行,一贯地实施 TP}h~8 /;
appropriate 适当的,合适的; cDoo*
征用,挪用 iz~
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appropriate authorization 适当的授权 7nVRn9Hn
appropriateness of audit evidence 审计证据的适当性 &I({T
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approval 批准,核准 oM)h#8bq
assertion (会计报表上的)认定;确认 =B ];?%
assessed level of control risk 对控制风险的评估,控制风险的评估水平 %+F"QI1~0
asset 资产,财产 Y
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asset restructuring 资产重组 Dgql?+2$
assignment of duties 职责的划分 Pe_!?:vF
assistant 助理,助理人员 >;#=gM
associated company 联属公司,联营公司 c.|l-zAeX
association 联合,结合;协会,社团 5PIZh<
assumption 假设,假定 JI/_ce
at a given date 在某一特定时日 jS!`2li?{
attestation 鉴证,公证 G|m1.=DJm
attestation service 鉴证服务 6ATtW+sN ]
audit adjustment 审计调整 bpkwn<7-
audit areas 审计领域 ?,=f\Fz!
audit conclusion 审计结论 7JDN{!jT
audit effectiveness 审计效果 gUAxyV
audit efficiency 审计效率 Z Dhx5SL&
audit engagement letter 审计业务约定书 ~RBrSu)
audit evidence 审计证据 r{seb E\
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audit fee 审计费 m))<!3
audit files 审计档案 4<X!<]3]
audit findings 审计中发现的事项 `Ci4YDaz;k
audit implementation stage 审计实施阶段 /_\#zC[
audit mark 审计标识 *<'M!
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audit materiality 审计重要性 e/8z+H^H
audit method 审计方法 #u5~0,F
audit objective 审计目标,审计目的 =1oNZKBP
audit of financial statements 会计报表审计,财务报表审计 Pz_NDI
audit opinion 审计意见 3p*-tBOO
audit period 被审计期间,被审计年度 D%7kBfCb
audit plan 审计计划 t0#[#I1+
audit planning 编制审计计划,制定审计计划,审计计划 -/D|]qqHm
audit planning stage 审计计划阶段 M0c9pE
audit procedure 审计程序 oA
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audit programme 审计程序表,具体审计计划 {S<>&?XB
audit report 审计报告 -#29xRPk
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )ZejQ}$
audit report with a qualified opinion 有保留意见的审计报告 zTD@
audit report with an adverse opinion 否定意见的审计报告 .5Q:Xp
audit report with dual dates 双重日期审计报告 '(#g1H3
audit reporting stage 审计报告阶段 .9|uQEL
audit responsibility 审计责任 eV6o3u:9
audit results 审计结果 ~/IexQB&
audit risk 审计风险 -Z^4L
audit sampling 审计抽样 .1 QgK
audit sampling techniques 审计抽样方法,审计抽样技术 x3e]d$
audit strategies 审计策略 =C
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audit summary 审计总结,审计小结 >?YNW
audit team 审计小组 \Xt)E[
audit test 审计测试 pGIe=Um0W
audit trail 审计轨迹 8@M'[jT
audit work 审计工作 y_}SK6{
audit working paper 审计工作底稿 (D{Ys'{q
audited financial statement 审计会计报表,已审计财务报表 eeUp 1g
Auditing Guidelines (the~) 审计规范指南 !]S=z^"<
auditing standards 审计准则 S*)o)34U
audit-oriented working paper (审计)业务类工作底稿 z}.D"
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authorisation 授权 }~o
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authorisation of transaction 交易的授权 y1BgK>R
availability 可获得性 z]Acs
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balance 余额;差额;平衡 OK`Z@X_,bW
balance sheet 资产负债表 l[/q%Ca'>
bank 银行 (Btv ClZ
bank account 银行账户,银行户头 );
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bank statement 银行对账单 _1jw=5^P\i
barter transaction 易货交易,以物换物交易 %HSl)zEo>C
basis of audit 审计依据 +
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basis of preparation (会计报表的)编制基础 g-yi xU
book of account 账目,账簿 1.R
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borrowing 借款,贷款,借债 qSQ
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branch 分支,分支机构,分店 r(}nhU Q%E
brought forward (账户余额等的)承上年,承上期,承上页 ^C9x.4I$)
budget 预算 &-GuKH(Y<
building 建筑物;大楼 3ViM ?p
business conditions 业务情况,经营情况 y,<$X.>QO|
business licence (企业等的)营业执照 W>
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business relation 业务关系 G^Xd- 7 GQ
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