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 t,=
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审计词汇英汉对照 :bwdEni1P
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ability to continue as a going concern 持续经营能力 4IG=mG)
acceptability 可接受性,可接受程度 @/H1}pM~
acceptable level of detection risk 检查风险的可接受水平 1"A1bK
acceptance of engagement 接受委托 84)$ CA+NX
accepting the engagement for the first time 首次接受委托 W?~G_4
access to asset 对资产的接触 0F=UZf&
according to 根据,依据,依照 53P\OG^G`
account balance 账户余额 !uLAW_~
account for 对……进行会计处理,核算;解释 )u ]J`.OA
accounting 会计,会计学 MBs]<(RJZ
accounting advisory serve 会计咨询服务 A=!&2(
accounting firm 会计师事务所 hLG UkG?6G
accounting information 会计信息,会计资料 kW\=Z1\#
accounting period 会计期间 ^DXERt&3
accounting policies 会计政策 Z"'rc.>a
accounting professional bodies 会计职业组织,会计职业团体 6kGIO$xJ)
accounting records 会计记录 r4dG83qg
accounting responsibility 会计责任 QE84l
accounting service 会计服务 ^M6v;8EU
accounting standards 会计准则 K`* 8*k{
Accounting Standards for Business Enterprises 企业会计准则 l"o@.C}f/
accounting system 会计系统 t&:'Ag
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accounting treatment 会计处理 9_JK.
accuracy 准确性,精确性 x68J [; jm
additional audit procedures 追加审计程序 o,9E~Q '`{
addressee 收件人,收信人
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Administration of State-owned Assets (the~) 国有资产管理局 ?H eC+=/Z
administrative laws and regulations 行政法规 ?|TVz!3
adverse impact 不利影响,负面影响 |TF,Aj
adverse opinion 反对意见 *!%y.$\cE
advisory group 咨询组,顾问组 iq,qf)BY.|
agency fee 代理费,代理费用 U`K5 DZ~
aggregate 总计,合计为…… &WN4/=QW-J
alternation of document and record 变造文件和记录 ?VEJk,/k
alternative audit procedures 替代审计程序,备选审计程序 -'BJhi\Y]~
amend 修改,修订 $EW31R5h<s
amortisation 摊销 GBtBmV/`
analytical capacity 分析能力 H
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analytical procedures 分析性程序 uljd)kLy4O
annual financial statements 年度会计报表,年度财务报表 tf|/_Y2
appendix 附录,附表 Y oNg3
applicable 适用的 u91;GBY
applicable laws and regulations 适用的法规 "p.MJxH
application systems 应用系统 jC
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apply consistently 一贯地执行,一贯地实施 gSEj/?
appropriate 适当的,合适的; +N"A5U
征用,挪用 pA='(G
appropriate authorization 适当的授权 pA"x4\s
appropriateness of audit evidence 审计证据的适当性 Namw[TgJ
approval 批准,核准 gC;y>YGP
assertion (会计报表上的)认定;确认 !jMa
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 P[ n`X
asset 资产,财产 sI/Hcm
asset restructuring 资产重组 Xw`vf7z*
assignment of duties 职责的划分 LkMhS0?(T
assistant 助理,助理人员 QUb#;L@okn
associated company 联属公司,联营公司 \MsAdYR
association 联合,结合;协会,社团 go m<V?$
assumption 假设,假定 AnU,2[(
at a given date 在某一特定时日 Vi23pDZ5
attestation 鉴证,公证 )s,L:{<
attestation service 鉴证服务 =DvFY]9{
audit adjustment 审计调整 QOlm#S
audit areas 审计领域 hdW",Bf'
audit conclusion 审计结论 W
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audit effectiveness 审计效果 !Y!Cv %
audit efficiency 审计效率 "w9`UFu%^e
audit engagement letter 审计业务约定书 SWUHHl
audit evidence 审计证据 +8."z"i3lE
audit fee 审计费 Q7&Yy25
audit files 审计档案 yX$I<L<Suz
audit findings 审计中发现的事项 BZQ98"Fz*
audit implementation stage 审计实施阶段 VxLq,$B76
audit mark 审计标识 apa~Is1
audit materiality 审计重要性 cE/7B'cR
audit method 审计方法 ;E(gl$c:
audit objective 审计目标,审计目的 ( u@[}!
audit of financial statements 会计报表审计,财务报表审计 <_uLf9ja
audit opinion 审计意见 x6* {@J&5*
audit period 被审计期间,被审计年度 ct3QtX0B
audit plan 审计计划 Ljq/f&
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audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 C#emmg!a\
audit procedure 审计程序 -. L)-%wIV
audit programme 审计程序表,具体审计计划 |]RV[S3v
audit report 审计报告 pAtHU(}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =2s5>Oz+
audit report with a qualified opinion 有保留意见的审计报告 F}DdE
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audit report with an adverse opinion 否定意见的审计报告 zP
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audit report with dual dates 双重日期审计报告 j,80EhZ
audit reporting stage 审计报告阶段 lzB
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audit responsibility 审计责任 Oq(_I
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audit results 审计结果 ~&Ca
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audit risk 审计风险 W*QD'
audit sampling 审计抽样 *SzP7]1m
audit sampling techniques 审计抽样方法,审计抽样技术 @%IZKYfc~
audit strategies 审计策略 `mQY%p|
audit summary 审计总结,审计小结 @4B+<,i
audit team 审计小组 s!~M,zsQN
audit test 审计测试 zawU
audit trail 审计轨迹 ta> g:
audit work 审计工作 Z_
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audit working paper 审计工作底稿 bESmKe(
audited financial statement 审计会计报表,已审计财务报表 a^<
Auditing Guidelines (the~) 审计规范指南 xH;qJRHa
auditing standards 审计准则 %:h)8e-;
audit-oriented working paper (审计)业务类工作底稿 0L$v7,
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authorisation 授权 9<k<HmkD
authorisation of transaction 交易的授权 Dn) =V.
availability 可获得性 ;o,t*
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balance 余额;差额;平衡 )UI$s"
balance sheet 资产负债表 [z]@<99/
bank 银行 y<m{eDV7
bank account 银行账户,银行户头 <^UB@'lCm
bank statement 银行对账单 $JypVA(CX
barter transaction 易货交易,以物换物交易 =
basis of audit 审计依据 b=9(gZ 9
basis of preparation (会计报表的)编制基础 k~>9,=::d
book of account 账目,账簿 }Jk.c~P)
borrowing 借款,贷款,借债 P!,\V\TY]
branch 分支,分支机构,分店 xrA(#\}f$
brought forward (账户余额等的)承上年,承上期,承上页 rFM`ne<zh
budget 预算 SIKy8?Fn
building 建筑物;大楼 j?jEWreq]~
business conditions 业务情况,经营情况 g(33h2"
business licence (企业等的)营业执照 >@[`,
business relation 业务关系 Y$--Hp4
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