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 WDgp(Av!
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审计词汇英汉对照 &tp5y}=n
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ability to continue as a going concern 持续经营能力 L{
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acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 BAqu@F\):
acceptance of engagement 接受委托 F fl`;M
accepting the engagement for the first time 首次接受委托 L\hPw{)
access to asset 对资产的接触 M(oW;^B
according to 根据,依据,依照 n>Zkx+jLj<
account balance 账户余额 EKwS~G.b!
account for 对……进行会计处理,核算;解释 s?OGB}
accounting 会计,会计学 Uf_w
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accounting advisory serve 会计咨询服务 zse!t
accounting firm 会计师事务所 AS4m227
accounting information 会计信息,会计资料 ?V*>4A
accounting period 会计期间 y "7TO#
accounting policies 会计政策 ^_2Ki
accounting professional bodies 会计职业组织,会计职业团体 !.3
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accounting records 会计记录 S2j7(T;~YB
accounting responsibility 会计责任 <|.S~HLTQ
accounting service 会计服务 AO^F6Y/
accounting standards 会计准则 MQ,$'Y5~H
Accounting Standards for Business Enterprises 企业会计准则 ?6uh^Qal
accounting system 会计系统
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accounting treatment 会计处理 ?nUV3#6{
accuracy 准确性,精确性 )t)tk=R9N
additional audit procedures 追加审计程序 /R t/Efu
addressee 收件人,收信人 -pkeEuwv{
Administration of State-owned Assets (the~) 国有资产管理局 i_gS!1Z2
administrative laws and regulations 行政法规 3PBg3Y$
adverse impact 不利影响,负面影响 |#!25qAT
adverse opinion 反对意见 9(u2jbA
advisory group 咨询组,顾问组 ?A2EuvQH]
agency fee 代理费,代理费用 a.w,@!7
aggregate 总计,合计为…… .@=d I
alternation of document and record 变造文件和记录 q+)KY
alternative audit procedures 替代审计程序,备选审计程序 |fRajuA;
amend 修改,修订 d@#=cvW
amortisation 摊销 n7{1m$/
analytical capacity 分析能力 QKHm OVh]
analytical procedures 分析性程序 N} Q,
annual financial statements 年度会计报表,年度财务报表 NK"y@)%0
appendix 附录,附表 G_d
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applicable 适用的 5{cAawU.
applicable laws and regulations 适用的法规 %>24.i"l
application systems 应用系统 . dM 0
apply consistently 一贯地执行,一贯地实施 '@pav>UPD
appropriate 适当的,合适的;
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appropriate authorization 适当的授权 _KD(V2W
appropriateness of audit evidence 审计证据的适当性 I-;JDC?
approval 批准,核准 U*1~Zf
assertion (会计报表上的)认定;确认 ~Bu~?ZJmd
assessed level of control risk 对控制风险的评估,控制风险的评估水平 $,6= .YuY
asset 资产,财产 !pDS*{)E
asset restructuring 资产重组 Y z%=
assignment of duties 职责的划分 gs0,-)
assistant 助理,助理人员 }m0Lr:vq<r
associated company 联属公司,联营公司 %J+$p\c
association 联合,结合;协会,社团 3zh'5qQ
assumption 假设,假定 Zz/w>kAG*{
at a given date 在某一特定时日 @?gH3Y_
attestation 鉴证,公证 xES+m/?KlZ
attestation service 鉴证服务 %f:'A%'Qb
audit adjustment 审计调整 Dw.>4bA.
audit areas 审计领域 k Mwt&6wS
audit conclusion 审计结论 oD"fRBS+$
audit effectiveness 审计效果 h ]MSjC.X
audit efficiency 审计效率 ?$r+#'asd(
audit engagement letter 审计业务约定书 ! '2'db
audit evidence 审计证据 7&HP2r
audit fee 审计费 ;>Z#1~8
audit files 审计档案 *23
audit findings 审计中发现的事项 NWoZDsu
audit implementation stage 审计实施阶段 ODEy2).
audit mark 审计标识 X
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audit materiality 审计重要性 zb;2xTH+
audit method 审计方法 -R&h?ec
audit objective 审计目标,审计目的 /Ee0S8!Z!1
audit of financial statements 会计报表审计,财务报表审计 Odbjl[>k
audit opinion 审计意见 e=2;z
audit period 被审计期间,被审计年度 -$T5@
audit plan 审计计划 lg!1q8
audit planning 编制审计计划,制定审计计划,审计计划 A;Zg:
audit planning stage 审计计划阶段 4@8i,q>
audit procedure 审计程序 }i/{8OuW
audit programme 审计程序表,具体审计计划 yM#W,@
audit report 审计报告 t^h>~o'\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 yK}#|b'cM
audit report with a qualified opinion 有保留意见的审计报告 dC.uK^FuJ
audit report with an adverse opinion 否定意见的审计报告 {J99F
audit report with dual dates 双重日期审计报告 FWD9!M K
audit reporting stage 审计报告阶段 9V"^
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audit responsibility 审计责任 +vYm:
audit results 审计结果 y()#FRp7
audit risk 审计风险 o+aB[+
audit sampling 审计抽样 +x+H(of.
audit sampling techniques 审计抽样方法,审计抽样技术 BwL:B\
audit strategies 审计策略 Z2
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audit summary 审计总结,审计小结 <|m"Q!f
audit team 审计小组 EoOrA@N
audit test 审计测试 @${!C\([1
audit trail 审计轨迹 <-lz_
audit work 审计工作 <BO|.
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audit working paper 审计工作底稿 VvoJ85
audited financial statement 审计会计报表,已审计财务报表 6\E |`
Auditing Guidelines (the~) 审计规范指南 67n1s
auditing standards 审计准则 [&Qrk8EN
audit-oriented working paper (审计)业务类工作底稿 s';jk(i3
authorisation 授权 H M76%9!
authorisation of transaction 交易的授权 g`1*p|
availability 可获得性 g@1MImc'!
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balance 余额;差额;平衡 my04>6j0
balance sheet 资产负债表 i\`[0dfY
bank 银行 v4qvqGK
bank account 银行账户,银行户头 _$, .NK,6
bank statement 银行对账单 !(o)*S
barter transaction 易货交易,以物换物交易 <:%Iq13D
basis of audit 审计依据 %K%8
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basis of preparation (会计报表的)编制基础 _
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book of account 账目,账簿 QDgOprha
borrowing 借款,贷款,借债 >\@6i
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branch 分支,分支机构,分店 F<^,j7@
brought forward (账户余额等的)承上年,承上期,承上页 A\: =p
budget 预算 ,q:6[~n
building 建筑物;大楼 31bKgU{
business conditions 业务情况,经营情况 1x\%VtO>\b
business licence (企业等的)营业执照 !UgJ^v
business relation 业务关系 Q2Q`g`* O:
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