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 %/"I.\%d
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审计词汇英汉对照 z6]dF"N
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A J:Ea|tXK^
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ability to continue as a going concern 持续经营能力 i#Io;
acceptability 可接受性,可接受程度 d&4ve Lu
acceptable level of detection risk 检查风险的可接受水平 U<gMgA
acceptance of engagement 接受委托 8om6wALXB
accepting the engagement for the first time 首次接受委托 @X+
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access to asset 对资产的接触 _VGAh:v
according to 根据,依据,依照 jzI70+
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account balance 账户余额 K'%2 'd
account for 对……进行会计处理,核算;解释 <k!M+}a 9V
accounting 会计,会计学 'i;1n
accounting advisory serve 会计咨询服务 1"YN{Ut;G
accounting firm 会计师事务所 Xyy;B
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accounting information 会计信息,会计资料 HC(Vu
accounting period 会计期间 Q@?8-
accounting policies 会计政策 jj_z#6{
accounting professional bodies 会计职业组织,会计职业团体 .A<G$ db
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accounting records 会计记录 pYf57u
accounting responsibility 会计责任 1DgRV7
accounting service 会计服务 $s+/OgG4H
accounting standards 会计准则 ADK)p?
Accounting Standards for Business Enterprises 企业会计准则 `-fWNHs
accounting system 会计系统 {L~j;p_G&
accounting treatment 会计处理 fqrQ1{%UH
accuracy 准确性,精确性 @&?E3?5ll
additional audit procedures 追加审计程序 @W6:JO
addressee 收件人,收信人 G2qv)7{l2
Administration of State-owned Assets (the~) 国有资产管理局 7'Z-VO
administrative laws and regulations 行政法规 JJ_b{ao<
adverse impact 不利影响,负面影响 + Ac.@!X}%
adverse opinion 反对意见 ,`PC^`0c}o
advisory group 咨询组,顾问组 Su?e\7aj
agency fee 代理费,代理费用 g%Bh-O9\
aggregate 总计,合计为…… Wip@MGt
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alternation of document and record 变造文件和记录 F]e`-;
alternative audit procedures 替代审计程序,备选审计程序 `NYu|:JK:
amend 修改,修订 OL]P(HRm]~
amortisation 摊销 ]8q#@%v}
analytical capacity 分析能力 ~hD!{([
analytical procedures 分析性程序 Q2yD4>qy
annual financial statements 年度会计报表,年度财务报表 k%uR!cL
appendix 附录,附表 9$[6\jMh
applicable 适用的 Ak3cE_*Y/
applicable laws and regulations 适用的法规 _PT5
application systems 应用系统 9d&@;&al
apply consistently 一贯地执行,一贯地实施 5. ibH
appropriate 适当的,合适的; -Zq\x'
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appropriate authorization 适当的授权 4>
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appropriateness of audit evidence 审计证据的适当性 }`KK
approval 批准,核准
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assertion (会计报表上的)认定;确认 VyX5MVh
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Ov8^6O
asset 资产,财产 ]1hyv m3
asset restructuring 资产重组 fg$#ZCi
assignment of duties 职责的划分 r1<dZtb
assistant 助理,助理人员 Kzw br?&z
associated company 联属公司,联营公司 P5Lb)9_Jw
association 联合,结合;协会,社团 M~%P1@%
assumption 假设,假定 SR%k|YT
at a given date 在某一特定时日 V>Dqw!
attestation 鉴证,公证
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attestation service 鉴证服务 <OY (y#x
audit adjustment 审计调整 Q g~cYwX
audit areas 审计领域 7Tb[sc'
audit conclusion 审计结论 /H4Z.|@
audit effectiveness 审计效果 nTsKJX%\
audit efficiency 审计效率 '9{`Czc(Gb
audit engagement letter 审计业务约定书
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audit evidence 审计证据 +*RaX (&
audit fee 审计费 >|X )
audit files 审计档案 [ Y+Ta,
audit findings 审计中发现的事项 |L/EH~| O
audit implementation stage 审计实施阶段 . ;rE4B
audit mark 审计标识 |d$4Fu(M
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audit materiality 审计重要性 KH$|wv
audit method 审计方法 XHU\;TF
audit objective 审计目标,审计目的 3rVfBz
audit of financial statements 会计报表审计,财务报表审计 R
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audit opinion 审计意见 M"Dv-#f
audit period 被审计期间,被审计年度 {FQ@eeU
audit plan 审计计划 =yF]#>Ah
audit planning 编制审计计划,制定审计计划,审计计划 oyB
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audit planning stage 审计计划阶段 gY'-C
audit procedure 审计程序 l1bkhA b
audit programme 审计程序表,具体审计计划 :KmnwYm
audit report 审计报告 H*j!_>W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 cY5w,.Q/!
audit report with a qualified opinion 有保留意见的审计报告 /KLkrW
audit report with an adverse opinion 否定意见的审计报告 p}oGhO&=
audit report with dual dates 双重日期审计报告 y'aK92pF:
audit reporting stage 审计报告阶段 M>E~eb/
audit responsibility 审计责任 "(r%`.l=I
audit results 审计结果 d-3.7nJ:
audit risk 审计风险 >?Duz+W)
audit sampling 审计抽样 IM% ,A5u
audit sampling techniques 审计抽样方法,审计抽样技术 wz'=
audit strategies 审计策略 ({ O~O5k
audit summary 审计总结,审计小结 hkb&]XWi[
audit team 审计小组 P_4E<"eK
audit test 审计测试 JM1O7I
audit trail 审计轨迹 KomMzG:
audit work 审计工作 mC0_rN^Aj
audit working paper 审计工作底稿 WBD?|Ss
audited financial statement 审计会计报表,已审计财务报表 A XhP3B]
Auditing Guidelines (the~) 审计规范指南 ph}%Ay$
auditing standards 审计准则 ^@3,/dH1 t
audit-oriented working paper (审计)业务类工作底稿 b'``0OB )
authorisation 授权 I8a3: )
authorisation of transaction 交易的授权 2X<%BFsE
availability 可获得性 Jz}`-fU`
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balance 余额;差额;平衡 %s497'
balance sheet 资产负债表 cZJ5L>ox
bank 银行 e|?eY)_
bank account 银行账户,银行户头 ^U5Qb"hz
bank statement 银行对账单 9: .m]QN
barter transaction 易货交易,以物换物交易 eTFep^[
basis of audit 审计依据 O6/:J#X%
basis of preparation (会计报表的)编制基础 y XKddD
book of account 账目,账簿 EK=
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borrowing 借款,贷款,借债 76bMy4re
branch 分支,分支机构,分店 dB6['z)2
brought forward (账户余额等的)承上年,承上期,承上页 *
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budget 预算 4(*PM&'R
building 建筑物;大楼 ; PncJe5x
business conditions 业务情况,经营情况 m}u)C&2>
business licence (企业等的)营业执照 k
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business relation 业务关系 Jz=|-F(Sy
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