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 $5XAS
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ability to continue as a going concern 持续经营能力 X,49(-~\
acceptability 可接受性,可接受程度 j-9)Sijj{
acceptable level of detection risk 检查风险的可接受水平 OJm ]gb7
acceptance of engagement 接受委托 !Q>xVlPVu
accepting the engagement for the first time 首次接受委托 Ll
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access to asset 对资产的接触 nL?P/ \
according to 根据,依据,依照
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account balance 账户余额 'pt
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account for 对……进行会计处理,核算;解释 @ZIS
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accounting 会计,会计学 sRt7.fe
accounting advisory serve 会计咨询服务 Q^ W,)%
accounting firm 会计师事务所 lc
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accounting information 会计信息,会计资料 MnD}i&k[
accounting period 会计期间 c+ZOC8R
accounting policies 会计政策 q|ce7HnK
accounting professional bodies 会计职业组织,会计职业团体 Sn[xI9}O
accounting records 会计记录 jj`#
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accounting responsibility 会计责任 d}O\:\}y
accounting service 会计服务 qU#A,%kcV
accounting standards 会计准则 0PkX- .
Accounting Standards for Business Enterprises 企业会计准则 &MH8~LSb
accounting system 会计系统 +JI,6)Ry
accounting treatment 会计处理 @K <Onh`
accuracy 准确性,精确性 {H/%2
additional audit procedures 追加审计程序 {]6-,/3UR
addressee 收件人,收信人 ug,AvHEnB
Administration of State-owned Assets (the~) 国有资产管理局 bo#xqSGQ
administrative laws and regulations 行政法规 $R'?OK(`
adverse impact 不利影响,负面影响 $]LS!@ Rm
adverse opinion 反对意见 8)S)!2
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advisory group 咨询组,顾问组 7> f2P!:
agency fee 代理费,代理费用 N)mZ!K44
aggregate 总计,合计为…… K#k/t"r
alternation of document and record 变造文件和记录 f:M^q ;
alternative audit procedures 替代审计程序,备选审计程序 u0#KBXRo
amend 修改,修订 Dspvc
amortisation 摊销 ~g!!#ad
analytical capacity 分析能力 s={>{,E
analytical procedures 分析性程序 T8m]f<
annual financial statements 年度会计报表,年度财务报表 1{M?_~g4
appendix 附录,附表 lZAGoR;0Ra
applicable 适用的 K{d3)lVYCS
applicable laws and regulations 适用的法规 qeM DC#N
application systems 应用系统 [.>=>KJ_
apply consistently 一贯地执行,一贯地实施 4P#jMox
appropriate 适当的,合适的; A_TaXl(
征用,挪用 5:r
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appropriate authorization 适当的授权 fDDpR=
appropriateness of audit evidence 审计证据的适当性 B!mHO*g
approval 批准,核准 #)}BY"C%
assertion (会计报表上的)认定;确认 *m]Y6
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~j[?3E4L}
asset 资产,财产 qcO~}MJr}^
asset restructuring 资产重组 _1?u AQ3,
assignment of duties 职责的划分 WzFXF{(
assistant 助理,助理人员 "iEnsP@'Wg
associated company 联属公司,联营公司 vFL$wr
association 联合,结合;协会,社团 :uAL(3pQ
assumption 假设,假定 (LsVd2AbR
at a given date 在某一特定时日 %( OP
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attestation 鉴证,公证 rL\}>VC)
attestation service 鉴证服务 @Nb/n
audit adjustment 审计调整 g5#LoGc
audit areas 审计领域 gH7 +#/
audit conclusion 审计结论 3F"vK
audit effectiveness 审计效果 }eSy]r[J
audit efficiency 审计效率 ,JI] Eij^
audit engagement letter 审计业务约定书 Zsapu1HoL\
audit evidence 审计证据 b$;oty9Y
audit fee 审计费 274j7Y'
audit files 审计档案 &FmT
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audit findings 审计中发现的事项 wxBHlgK4z
audit implementation stage 审计实施阶段 P8=|#yCi
audit mark 审计标识 ]a.e;c-
audit materiality 审计重要性 PI L)(%X
audit method 审计方法 ~H#c-B
audit objective 审计目标,审计目的 h];H]15&
audit of financial statements 会计报表审计,财务报表审计 &wU"6E
audit opinion 审计意见 _886>^b@
audit period 被审计期间,被审计年度 .}F
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audit plan 审计计划 sR$abN+u
audit planning 编制审计计划,制定审计计划,审计计划 KPy)%i
audit planning stage 审计计划阶段 }s?3
audit procedure 审计程序 \V 'fB5
audit programme 审计程序表,具体审计计划 {
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audit report 审计报告 g:RS7od=,
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]4B;M Ym*
audit report with a qualified opinion 有保留意见的审计报告 [
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audit report with an adverse opinion 否定意见的审计报告 7}qxWz
audit report with dual dates 双重日期审计报告 b,:^\HKC
audit reporting stage 审计报告阶段 \
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audit responsibility 审计责任 \x$`/
audit results 审计结果 ?`OFn F,K
audit risk 审计风险 t0cS.hi
audit sampling 审计抽样 2Rys:$
audit sampling techniques 审计抽样方法,审计抽样技术 R-$w*=Y
audit strategies 审计策略 h7ZH/g$)
audit summary 审计总结,审计小结 M%54FsV
audit team 审计小组 \a0{9Xx F
audit test 审计测试 q8ZxeMqx%
audit trail 审计轨迹 prM)t8SE
audit work 审计工作 gjD|f2*x
audit working paper 审计工作底稿 fiC0'4.,
audited financial statement 审计会计报表,已审计财务报表 bkR~>F]FAu
Auditing Guidelines (the~) 审计规范指南 A]Hz
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auditing standards 审计准则 ^W}|1.uZ
audit-oriented working paper (审计)业务类工作底稿 OS%[SHs
authorisation 授权 Q7pCF,;
authorisation of transaction 交易的授权 pno}`Cer
availability 可获得性 hc$m1lLn
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balance 余额;差额;平衡 C:&Sk\
balance sheet 资产负债表 e`a4Gr
bank 银行 1r4NP
bank account 银行账户,银行户头 m%eCTpYo
bank statement 银行对账单 {88|J'*L
barter transaction 易货交易,以物换物交易 GYy8kp84
basis of audit 审计依据 QDJ#zMxFD
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 8S#&XS>o
borrowing 借款,贷款,借债 oGZuYpa9
branch 分支,分支机构,分店 \+Qd=,!i(
brought forward (账户余额等的)承上年,承上期,承上页 })8D3kzX)
budget 预算 0 -M i
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building 建筑物;大楼 b!MN QGs
business conditions 业务情况,经营情况 ^Rl?)_)1HE
business licence (企业等的)营业执照 _&G_SNa
business relation 业务关系 _)LXD,LA
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