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 eA-oqolY
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审计词汇英汉对照 r hucBm
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ability to continue as a going concern 持续经营能力 2zh-ms
acceptability 可接受性,可接受程度 ,zHL8SiTX
acceptable level of detection risk 检查风险的可接受水平 S2*sh2-&6
acceptance of engagement 接受委托 RO/(Ldh
accepting the engagement for the first time 首次接受委托 7Vh
access to asset 对资产的接触 x< 2]UB`
according to 根据,依据,依照 6Q]c}
account balance 账户余额 yF.Gz`yi
account for 对……进行会计处理,核算;解释 g@4~,
accounting 会计,会计学 j7gTVfO
accounting advisory serve 会计咨询服务 rXD:^wUSc
accounting firm 会计师事务所 H{=G\N{
accounting information 会计信息,会计资料 2 (l0Lq*
accounting period 会计期间 l7^^MnkC
accounting policies 会计政策 5>
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accounting professional bodies 会计职业组织,会计职业团体 z+6PVQ
accounting records 会计记录 `pZX!6Wn
accounting responsibility 会计责任 qAH^BrJ
accounting service 会计服务 (&/4wI^M
accounting standards 会计准则 'F.
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Accounting Standards for Business Enterprises 企业会计准则 ,-E'059
accounting system 会计系统 `:V'E>
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accounting treatment 会计处理 ^
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accuracy 准确性,精确性 Jk&!(YK&
additional audit procedures 追加审计程序 SF,:jpt`Z+
addressee 收件人,收信人 ,iP
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Administration of State-owned Assets (the~) 国有资产管理局 .9B@w+=6
administrative laws and regulations 行政法规 eQ#i.
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adverse impact 不利影响,负面影响 o)@nnqa
adverse opinion 反对意见 ,;w~ VZ4
advisory group 咨询组,顾问组 !0Nf`iCQ(
agency fee 代理费,代理费用 }Cw,m0KV/
aggregate 总计,合计为…… l~]] RgU
alternation of document and record 变造文件和记录 v:/!OvLe
alternative audit procedures 替代审计程序,备选审计程序 7R:Ij[dV
amend 修改,修订 5yoi;$~}_0
amortisation 摊销 s<!G2~T
analytical capacity 分析能力 DAWF
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analytical procedures 分析性程序 t7x<=rW7u
annual financial statements 年度会计报表,年度财务报表 <%uEWb)
appendix 附录,附表 JP6 Noia
applicable 适用的 b:Zh|-
applicable laws and regulations 适用的法规 } (-9d
application systems 应用系统 H2:
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apply consistently 一贯地执行,一贯地实施 Tt~[hC
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appropriate 适当的,合适的; 2h51zG#qd
征用,挪用 Fd<Ouyxqe
appropriate authorization 适当的授权 8o%Vn'^t
appropriateness of audit evidence 审计证据的适当性 b,~pwbHf
approval 批准,核准 c8uw_6#r(D
assertion (会计报表上的)认定;确认 _h}(jEd!
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Y3:HQ0w`|
asset 资产,财产 =oL:|$Pj
asset restructuring 资产重组 ,>6a)2xh
assignment of duties 职责的划分 Evm3Sm!S
assistant 助理,助理人员 m6BUKX\m
associated company 联属公司,联营公司 )?#K0o[<
association 联合,结合;协会,社团 0:[A4S`X
assumption 假设,假定 -kLBq:M
at a given date 在某一特定时日 :K2
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attestation 鉴证,公证 0O`Rh"O
attestation service 鉴证服务 $aJay]F
audit adjustment 审计调整 ff.k1%wr^
audit areas 审计领域 er3~gm
audit conclusion 审计结论 G2I%^.s
audit effectiveness 审计效果 ~\NQkaBkY
audit efficiency 审计效率 R)Mkt8v
audit engagement letter 审计业务约定书 ' abEY
audit evidence 审计证据 EEZ~Bs}d
audit fee 审计费 @PNgqjd
audit files 审计档案 -9{N7H
audit findings 审计中发现的事项 ?B ,<gen
audit implementation stage 审计实施阶段 /FXvrH(
audit mark 审计标识 ^|Fy!kp
audit materiality 审计重要性 us|H
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audit method 审计方法 sd%)g<t
audit objective 审计目标,审计目的 COHBjufmR
audit of financial statements 会计报表审计,财务报表审计 A8mc+ Bf(
audit opinion 审计意见 >e6 OlIW
audit period 被审计期间,被审计年度 +0%r@hTv&>
audit plan 审计计划 XTF[4#WO
audit planning 编制审计计划,制定审计计划,审计计划 klQmo30i
audit planning stage 审计计划阶段 RDDA^U7y#
audit procedure 审计程序 PV~D;
audit programme 审计程序表,具体审计计划 v4|TQ8!wR
audit report 审计报告 KQ]sUNH
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :B5*?x
audit report with a qualified opinion 有保留意见的审计报告 QjSWl,{
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audit report with an adverse opinion 否定意见的审计报告 1ds4C:M+<
audit report with dual dates 双重日期审计报告 xP_%d,
audit reporting stage 审计报告阶段 71[?AmxV
audit responsibility 审计责任 JGvhw,g
audit results 审计结果 B6IKD
audit risk 审计风险 6ZHeAb]"
audit sampling 审计抽样 "A
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audit sampling techniques 审计抽样方法,审计抽样技术 FvVC 2Z
audit strategies 审计策略 \f4rA?+f
audit summary 审计总结,审计小结 dYD;Z<l
audit team 审计小组 uQ_C<ii"W
audit test 审计测试 9rz$c, Y(
audit trail 审计轨迹 $ dI
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audit work 审计工作 +=9iq3<yfS
audit working paper 审计工作底稿 fNAW4I I}
audited financial statement 审计会计报表,已审计财务报表 J'ce?_\?PY
Auditing Guidelines (the~) 审计规范指南 3\P*"65
auditing standards 审计准则 M.y!J
audit-oriented working paper (审计)业务类工作底稿 &':C"_|&r
authorisation 授权 yN`hW&K
authorisation of transaction 交易的授权 P]^OSPRg
availability 可获得性 l9|K,YVW
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balance 余额;差额;平衡 Vv(buG
balance sheet 资产负债表 h&L-G j
bank 银行 O6?{@l
bank account 银行账户,银行户头 =C,DR4xh
bank statement 银行对账单 o[KZm17
barter transaction 易货交易,以物换物交易 a_S`$(7k
basis of audit 审计依据 Z
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basis of preparation (会计报表的)编制基础 Pi5MFw'v
book of account 账目,账簿 WynTU?
borrowing 借款,贷款,借债 1o\2\B=k{
branch 分支,分支机构,分店 =TEe:%mN
brought forward (账户余额等的)承上年,承上期,承上页 bK#ZY
budget 预算 iB
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building 建筑物;大楼 U`3?bhzua
business conditions 业务情况,经营情况 BQWgL
business licence (企业等的)营业执照 ^GM3nx$
business relation 业务关系 j~\FDcG*ed
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