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 \4SFD3$&
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审计词汇英汉对照 X
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ability to continue as a going concern 持续经营能力 ~P5!VNJ;r
acceptability 可接受性,可接受程度 w?AE8n
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acceptable level of detection risk 检查风险的可接受水平 Oh:SH|=]#
acceptance of engagement 接受委托 u%O^hcfb
accepting the engagement for the first time 首次接受委托 r)mm8MI!Z
access to asset 对资产的接触 K@{jY\AZNx
according to 根据,依据,依照 qi7wr\XNW
account balance 账户余额 !qH=l-7A
account for 对……进行会计处理,核算;解释 n20H{TA
accounting 会计,会计学 uF T\a=
accounting advisory serve 会计咨询服务 ^;
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accounting firm 会计师事务所 1F5F2OT$8
accounting information 会计信息,会计资料 gzDb~UEoF
accounting period 会计期间 4(JxZ49
accounting policies 会计政策 k#%19B
accounting professional bodies 会计职业组织,会计职业团体 su=.4JcK
accounting records 会计记录 (6\A"jey\x
accounting responsibility 会计责任 :;"3k64
accounting service 会计服务 !00%z
accounting standards 会计准则 YA^9, q6u?
Accounting Standards for Business Enterprises 企业会计准则 ,)L.^<
accounting system 会计系统 q0y?$XS
accounting treatment 会计处理 p,D/ Pb8
accuracy 准确性,精确性 W,agPG\+
additional audit procedures 追加审计程序 S0=BfkHi.
addressee 收件人,收信人 kX1hcAa
Administration of State-owned Assets (the~) 国有资产管理局 5<w0*~Zd~
administrative laws and regulations 行政法规 q#\eL~k
adverse impact 不利影响,负面影响 Gz *U?R-T
adverse opinion 反对意见 y i@61XI
advisory group 咨询组,顾问组 {/7'uD\
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agency fee 代理费,代理费用 .^kTb2$X
aggregate 总计,合计为…… ur#"f'|-
alternation of document and record 变造文件和记录 _k+Bj.L
alternative audit procedures 替代审计程序,备选审计程序 NHc+QMbou(
amend 修改,修订 6!Isz1.re
amortisation 摊销 dbZPt~S'$
analytical capacity 分析能力 db%`-UST
analytical procedures 分析性程序 OClY,@
annual financial statements 年度会计报表,年度财务报表 C1G Wi4)
appendix 附录,附表 E/GI:}YUy_
applicable 适用的 103Ik6.o
applicable laws and regulations 适用的法规 h V8A<VT
application systems 应用系统 R1q04Zj{2
apply consistently 一贯地执行,一贯地实施 56':U29.]
appropriate 适当的,合适的; @pkozE-
征用,挪用 sox90o 7
appropriate authorization 适当的授权 %)a
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appropriateness of audit evidence 审计证据的适当性 mU&J,C
approval 批准,核准 rWvJ{-%
assertion (会计报表上的)认定;确认 -=qmYf
assessed level of control risk 对控制风险的评估,控制风险的评估水平 E>V8|Hz;
asset 资产,财产 E_y h9lk
asset restructuring 资产重组 @/7Rp8F
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assignment of duties 职责的划分 2C8M1^0:Z
assistant 助理,助理人员 q5RLIstQ\
associated company 联属公司,联营公司 krl yEAK=
association 联合,结合;协会,社团 =q"3a9pb7
assumption 假设,假定 3> fuH'=
at a given date 在某一特定时日 h'jnc.
attestation 鉴证,公证
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attestation service 鉴证服务 6a,YxR\
audit adjustment 审计调整 iCEX|T
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audit areas 审计领域 ?NwFpSB2
audit conclusion 审计结论 O>>8%=5Q
audit effectiveness 审计效果 !{3pp
audit efficiency 审计效率 I%s/h4x^B[
audit engagement letter 审计业务约定书 >3Y&jsh<
audit evidence 审计证据 %Mu dc
audit fee 审计费 3sw1y
audit files 审计档案 }gn0bCJy
audit findings 审计中发现的事项 5y~[2jB:
audit implementation stage 审计实施阶段 [j/-(?+
audit mark 审计标识 JL$RBr
audit materiality 审计重要性 5s|gKM
audit method 审计方法 u@|yw)
audit objective 审计目标,审计目的 oyd{}$71d
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 GS^4tmc
audit period 被审计期间,被审计年度 =Vv{ td
audit plan 审计计划 ~lL($rE
audit planning 编制审计计划,制定审计计划,审计计划 I'j?
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audit planning stage 审计计划阶段 OL=b hZ
audit procedure 审计程序 ]Lh\[@#1f
audit programme 审计程序表,具体审计计划 &,)tD62s
audit report 审计报告 5u!cA4e"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .KD07
audit report with a qualified opinion 有保留意见的审计报告 AuCVpDH
audit report with an adverse opinion 否定意见的审计报告 ls5S9R 5
audit report with dual dates 双重日期审计报告 93rE5eGs
audit reporting stage 审计报告阶段 $200?[
audit responsibility 审计责任 St3~Y{aI|
audit results 审计结果 WV% KoM,%
audit risk 审计风险 Xgm7>=l
audit sampling 审计抽样 YUH/tl
audit sampling techniques 审计抽样方法,审计抽样技术 (*1A0+S90
audit strategies 审计策略 R}]FIu
audit summary 审计总结,审计小结 _Dv^~e1c
audit team 审计小组 3_ >R's8P
audit test 审计测试 Il642#Gh
audit trail 审计轨迹 bM'AD[
audit work 审计工作 A4^+p0@
audit working paper 审计工作底稿 )>/c/B
audited financial statement 审计会计报表,已审计财务报表 jL8zH
Auditing Guidelines (the~) 审计规范指南 w*}9;l
auditing standards 审计准则 f0F$*"#G
audit-oriented working paper (审计)业务类工作底稿 N4:'X6u;
authorisation 授权 q}!4b'z^
authorisation of transaction 交易的授权 )v9[/
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availability 可获得性 Y:a(y*y<
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balance 余额;差额;平衡 2Ar
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balance sheet 资产负债表 @K/Ia!
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bank 银行 2*M*<p=v
bank account 银行账户,银行户头 ![ QQF|
bank statement 银行对账单 8%4`Yj=
barter transaction 易货交易,以物换物交易 \x!>5Z
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basis of audit 审计依据 1gE`_%?K
basis of preparation (会计报表的)编制基础 >g[W@FhT'k
book of account 账目,账簿 EDo
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borrowing 借款,贷款,借债 V~=)#3]`[
branch 分支,分支机构,分店 S|[UEU3FpB
brought forward (账户余额等的)承上年,承上期,承上页 aPC!M4#
budget 预算 E;qwoTmul
building 建筑物;大楼 qj1z>,\
business conditions 业务情况,经营情况 &0g,Xkr
business licence (企业等的)营业执照 cC4T3]4l
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business relation 业务关系 CytpL`&^]
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