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 J"
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ability to continue as a going concern 持续经营能力 N".
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acceptability 可接受性,可接受程度 VJPt/Dy{
acceptable level of detection risk 检查风险的可接受水平 3cs'Oz<w
acceptance of engagement 接受委托 +DU}f;O8v
accepting the engagement for the first time 首次接受委托 tn}9(Oa)
access to asset 对资产的接触 K/08F|]a
according to 根据,依据,依照 Bt.WRRpAB
account balance 账户余额 {!<zk+h$
account for 对……进行会计处理,核算;解释 u6D>^qF}@'
accounting 会计,会计学 z,^baU
accounting advisory serve 会计咨询服务 gXF.e.
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accounting firm 会计师事务所 H_jMl$f)j
accounting information 会计信息,会计资料 DSQ2z3s2
accounting period 会计期间 BK-{z).)
accounting policies 会计政策 {>syZZ,h
accounting professional bodies 会计职业组织,会计职业团体 ;8ugI
accounting records 会计记录 f):|A
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accounting responsibility 会计责任 C`DTPoXN
accounting service 会计服务 +.zriiF]i
accounting standards 会计准则 X)'uTf0
Accounting Standards for Business Enterprises 企业会计准则 d^,u"Z9P
accounting system 会计系统 T[c
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accounting treatment 会计处理 $L3UDX+F
accuracy 准确性,精确性 Xo'_|-N+
additional audit procedures 追加审计程序 5I@< 6S&X
addressee 收件人,收信人 WJl&Vyl2FL
Administration of State-owned Assets (the~) 国有资产管理局 -[G+*3Y{7
administrative laws and regulations 行政法规 SkS
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adverse impact 不利影响,负面影响 }2G'3msx
adverse opinion 反对意见 %kyvtt
advisory group 咨询组,顾问组 $_NVy>\&
agency fee 代理费,代理费用 g_-Y-.M
aggregate 总计,合计为…… cE[4CCpy
alternation of document and record 变造文件和记录 yV_aza
alternative audit procedures 替代审计程序,备选审计程序 -cOLgrmp
amend 修改,修订 rBT#Cyl
amortisation 摊销 \|Us/_h
analytical capacity 分析能力 C?X^h{Tp
analytical procedures 分析性程序 )$Mgp*?
annual financial statements 年度会计报表,年度财务报表 '(~+
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appendix 附录,附表 YQ;?N66
applicable 适用的 J](AJkGzK
applicable laws and regulations 适用的法规 eR =P
application systems 应用系统 ss.wX~I
apply consistently 一贯地执行,一贯地实施 s)\%%CM
appropriate 适当的,合适的;
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征用,挪用 >DPC}@Wl
appropriate authorization 适当的授权 jsjH.O
appropriateness of audit evidence 审计证据的适当性 a!]'S4JS
approval 批准,核准 &pV'/
assertion (会计报表上的)认定;确认 7]62=p2R
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +%oXPG?
asset 资产,财产 'tklz*
asset restructuring 资产重组 zcy!Y
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assignment of duties 职责的划分 R>yoMk/u
assistant 助理,助理人员 ,A4v|]kq]
associated company 联属公司,联营公司 1o
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association 联合,结合;协会,社团 %?^IS&]Z
assumption 假设,假定 VPet1hAy
at a given date 在某一特定时日 8.bdN]zn
attestation 鉴证,公证 )|zLjF$
attestation service 鉴证服务 1=}+NK!
audit adjustment 审计调整 ;3'ta!.c
audit areas 审计领域 b:SjJA,HM
audit conclusion 审计结论 &Y4S[-
audit effectiveness 审计效果 "@#^/m)
audit efficiency 审计效率 7'LKyy
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audit engagement letter 审计业务约定书 TY"8.vd
audit evidence 审计证据 /0A9d-Qd<
audit fee 审计费 *?:V)!.2z
audit files 审计档案 -
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audit findings 审计中发现的事项 (p>?0h9[
audit implementation stage 审计实施阶段 I<Wp,E9G#
audit mark 审计标识 3MH9%*w'0
audit materiality 审计重要性 EyO=M~nsS
audit method 审计方法 '1'De^%6W
audit objective 审计目标,审计目的 ibAZ=RD
audit of financial statements 会计报表审计,财务报表审计 Y7vU
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audit opinion 审计意见 D~P3~
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audit period 被审计期间,被审计年度 Xt}
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audit plan 审计计划 3CcCcZ9I
audit planning 编制审计计划,制定审计计划,审计计划 Vq-W|<7C=
audit planning stage 审计计划阶段 Di)%vU
audit procedure 审计程序 1 etl:gcEC
audit programme 审计程序表,具体审计计划 MkLXMwuQ&
audit report 审计报告 >8M=REn4
audit report with a disclaimer of opinion 拒绝表示意见审计报告 }:+SA
audit report with a qualified opinion 有保留意见的审计报告 &rs
audit report with an adverse opinion 否定意见的审计报告 1*U)\vK~
audit report with dual dates 双重日期审计报告 >-oB%T
audit reporting stage 审计报告阶段 Rxb?SBa
audit responsibility 审计责任 GBeWF-`B
audit results 审计结果 H?oBax:
audit risk 审计风险 RRRF/Z;))
audit sampling 审计抽样 fJ<I|ZZ
audit sampling techniques 审计抽样方法,审计抽样技术 1V
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audit strategies 审计策略 4*Uzomb?q
audit summary 审计总结,审计小结 L
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audit team 审计小组 <fSWX>pR
audit test 审计测试 A#7/,1h\
audit trail 审计轨迹 f |%II,!3
audit work 审计工作 R`5g#
audit working paper 审计工作底稿 :Oiz|b(
audited financial statement 审计会计报表,已审计财务报表 ~F"<N q
Auditing Guidelines (the~) 审计规范指南 Ah2*7@U
auditing standards 审计准则 d6^:lbj
audit-oriented working paper (审计)业务类工作底稿 Z)&!ZlM
authorisation 授权
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authorisation of transaction 交易的授权 J8'1 ~$6
availability 可获得性 k=W~ot&
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balance 余额;差额;平衡 HKL/
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balance sheet 资产负债表 ;A6%YY
bank 银行 @
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bank account 银行账户,银行户头 *z'v
bank statement 银行对账单 yJK:4af;.
barter transaction 易货交易,以物换物交易 5,\-;
basis of audit 审计依据 5jq
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basis of preparation (会计报表的)编制基础 -aq3Lqi
book of account 账目,账簿 nR]*RIp5
borrowing 借款,贷款,借债 v,'k2H
branch 分支,分支机构,分店 w/z o
brought forward (账户余额等的)承上年,承上期,承上页 %9
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budget 预算 o:'@|(&