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 M*z~gOZ
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审计词汇英汉对照 )Gj8X}DM
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ability to continue as a going concern 持续经营能力 8)O[Aq::
acceptability 可接受性,可接受程度 ,RJtm%w
acceptable level of detection risk 检查风险的可接受水平 9^,Lc1"M>
acceptance of engagement 接受委托 j/>$,
accepting the engagement for the first time 首次接受委托 :A1{ d?B
access to asset 对资产的接触 %1H[Wh(U
according to 根据,依据,依照 _z'u pb&
account balance 账户余额 XM1WfjE\
account for 对……进行会计处理,核算;解释 $]{k+
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accounting 会计,会计学 ~KW,kyXBnD
accounting advisory serve 会计咨询服务 WOQP$D9
accounting firm 会计师事务所 [ JpKSTg[
accounting information 会计信息,会计资料 lL{5SH<Q
accounting period 会计期间 >H'4{|
accounting policies 会计政策 `wus\&!W
accounting professional bodies 会计职业组织,会计职业团体 MZlk0o
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accounting records 会计记录 T?
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accounting responsibility 会计责任 k%D+Y(WGz8
accounting service 会计服务 U 'R)x";=
accounting standards 会计准则 gUxP>hB
Accounting Standards for Business Enterprises 企业会计准则 "ul {d(K3
accounting system 会计系统 dE:+k/
accounting treatment 会计处理 7bk%mQk
accuracy 准确性,精确性 D[^m{ 9_
additional audit procedures 追加审计程序 D$bIo"
addressee 收件人,收信人 odPL{XFj
Administration of State-owned Assets (the~) 国有资产管理局 lz"OC<D}(
administrative laws and regulations 行政法规 \<y`!"c
adverse impact 不利影响,负面影响 +)j$|x~(A
adverse opinion 反对意见 C!Rs^/
advisory group 咨询组,顾问组 >+]_5qc
agency fee 代理费,代理费用 I
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aggregate 总计,合计为…… +w.JpbQ&
alternation of document and record 变造文件和记录 p$h4u_
alternative audit procedures 替代审计程序,备选审计程序 XLAN Np%E
amend 修改,修订 #Yr9AVr}K
amortisation 摊销 &m|wH4\
analytical capacity 分析能力 !|O~$2O@
analytical procedures 分析性程序 V#cqRE3XNi
annual financial statements 年度会计报表,年度财务报表 %7"X(Ts7B
appendix 附录,附表 UG)8D5
applicable 适用的 :|Ad:fEs
applicable laws and regulations 适用的法规 tcLnN:
application systems 应用系统 Ytz)d/3T
apply consistently 一贯地执行,一贯地实施 Fb7#<h
appropriate 适当的,合适的; GG@md_
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appropriate authorization 适当的授权 <FWF<r3F
appropriateness of audit evidence 审计证据的适当性 pcT:]d[1)
approval 批准,核准 LM7$}#$R
assertion (会计报表上的)认定;确认 l~6?kFy9h
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |P -8HlOr
asset 资产,财产 wQwQXNG
asset restructuring 资产重组 s<oNE)xe
assignment of duties 职责的划分 87=^J
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assistant 助理,助理人员 :E>HE,1b+
associated company 联属公司,联营公司 CAcS~ "
association 联合,结合;协会,社团 Y}uCP1v
assumption 假设,假定 E-I-0h
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at a given date 在某一特定时日 $% 1vW=d
attestation 鉴证,公证 Hm$=h>rY9[
attestation service 鉴证服务 _io+YzS
audit adjustment 审计调整 .Fnwm}
audit areas 审计领域 HYD"#m'TkB
audit conclusion 审计结论 Dh5X/y
audit effectiveness 审计效果 KuMF^0V%c
audit efficiency 审计效率 'bo~%WA]n
audit engagement letter 审计业务约定书 wi4=OU1L)a
audit evidence 审计证据 Yc,7t
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audit fee 审计费 6(G?MW.
audit files 审计档案 b|+wc6
audit findings 审计中发现的事项 )hk
audit implementation stage 审计实施阶段 ~-PjW#J%
audit mark 审计标识 #m[|2R
audit materiality 审计重要性 L+CyQq
audit method 审计方法 Ti'}MC+0
audit objective 审计目标,审计目的 nWMmna.5
audit of financial statements 会计报表审计,财务报表审计 9nH?l{As
audit opinion 审计意见 6IWxPt~
audit period 被审计期间,被审计年度 e _/b2"{
audit plan 审计计划 LxpuhvIO
audit planning 编制审计计划,制定审计计划,审计计划 =k/IaFg 6w
audit planning stage 审计计划阶段 DqX{'jj
audit procedure 审计程序 `;>= '"O!\
audit programme 审计程序表,具体审计计划 x-?{E
audit report 审计报告 # g_Bx
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /w]!
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audit report with a qualified opinion 有保留意见的审计报告 2 Sh
audit report with an adverse opinion 否定意见的审计报告 BM(]QUxRd
audit report with dual dates 双重日期审计报告 PJ2qfYsH=>
audit reporting stage 审计报告阶段 D5:{fWVsV/
audit responsibility 审计责任 3"G>>nC&
audit results 审计结果 cCa|YW^j
audit risk 审计风险 7^Ns&Q
audit sampling 审计抽样 (ZY@$
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audit sampling techniques 审计抽样方法,审计抽样技术 vq!_^F<
audit strategies 审计策略 6$ Gep
audit summary 审计总结,审计小结 Z7RiPSdxp
audit team 审计小组 +3&zN(
audit test 审计测试 *X4PM\ck
audit trail 审计轨迹 wbe<'/X+
audit work 审计工作 kiRa+w:
audit working paper 审计工作底稿 #(1j#\
audited financial statement 审计会计报表,已审计财务报表 I(9R~q
Auditing Guidelines (the~) 审计规范指南 !>>f(t4
auditing standards 审计准则 %s&ChM?8F
audit-oriented working paper (审计)业务类工作底稿 UQ[B?jc
authorisation 授权 jaa"~5TO8
authorisation of transaction 交易的授权 >5j<4ShW
availability 可获得性 lRveHB&V
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balance 余额;差额;平衡 2hee./F`
balance sheet 资产负债表 -CRQp1]
bank 银行 VwEb7v,^0\
bank account 银行账户,银行户头 > ]8a3x
bank statement 银行对账单 #rY sj-2
barter transaction 易货交易,以物换物交易 [p2H=
basis of audit 审计依据 4T?h
basis of preparation (会计报表的)编制基础 tOOchu?=
book of account 账目,账簿 HmZ{L +"
borrowing 借款,贷款,借债 JMVNmq&0
branch 分支,分支机构,分店 9
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brought forward (账户余额等的)承上年,承上期,承上页 a&k_=/X&
budget 预算 !wWJ^Oz=
building 建筑物;大楼 TuW/N
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business conditions 业务情况,经营情况 Z(9u<
business licence (企业等的)营业执照 lhi_6&&[8
business relation 业务关系 iR\Hv'|
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