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 tauP1&%oH{
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审计词汇英汉对照 C%qtCk_cN
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ability to continue as a going concern 持续经营能力 GhaAvyN
acceptability 可接受性,可接受程度 ZzwZ,(
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 Z.Lx^h+U
accepting the engagement for the first time 首次接受委托 V1AEjh
access to asset 对资产的接触 xX[{E x
according to 根据,依据,依照 E9
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account balance 账户余额 y$"~^8"z
account for 对……进行会计处理,核算;解释 -#:Y+"'
accounting 会计,会计学 E$
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accounting advisory serve 会计咨询服务 [7CH(o1a&
accounting firm 会计师事务所 ,DW0A//
accounting information 会计信息,会计资料
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accounting period 会计期间 `RL(N4H
accounting policies 会计政策 NiU tH
accounting professional bodies 会计职业组织,会计职业团体 &St~!y6M?
accounting records 会计记录 SvCK;$:
accounting responsibility 会计责任 X_EC:GU
accounting service 会计服务 cftn`:(&8
accounting standards 会计准则 ACMpm~C8Gu
Accounting Standards for Business Enterprises 企业会计准则 "Hsq<oV8
accounting system 会计系统 fNmG`Ke
accounting treatment 会计处理 fM
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accuracy 准确性,精确性 zS>:7eG
additional audit procedures 追加审计程序 8M5!5Jzv
addressee 收件人,收信人 )yz9? ]a
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 jn#N7%{Mk
adverse impact 不利影响,负面影响 p3'mJ3MA
adverse opinion 反对意见 <y b=!
advisory group 咨询组,顾问组 [0%Gu5_\
agency fee 代理费,代理费用 tS*^
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aggregate 总计,合计为…… *RqO3=
alternation of document and record 变造文件和记录 B "s8i{Vm
alternative audit procedures 替代审计程序,备选审计程序 OM#OPB
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amend 修改,修订 8Y;zs7Y
amortisation 摊销 QL|:(QM
analytical capacity 分析能力 GurE7J^=
analytical procedures 分析性程序 U3dR[*
annual financial statements 年度会计报表,年度财务报表 fQ?n(
appendix 附录,附表 \?Oly171
applicable 适用的 Dk.9&9mz
applicable laws and regulations 适用的法规 _|Kv~\G!
application systems 应用系统 PxCl]~v
apply consistently 一贯地执行,一贯地实施 3:CQMZ|;@
appropriate 适当的,合适的; 9lazo
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appropriate authorization 适当的授权 6DiA2'{f
appropriateness of audit evidence 审计证据的适当性 , T%pGku
approval 批准,核准 yz&q2
assertion (会计报表上的)认定;确认 cq+M
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 ]$`
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asset 资产,财产 (J) Rs`_
asset restructuring 资产重组 vGMOXbq4&
assignment of duties 职责的划分 vNwSZ{JBd
assistant 助理,助理人员
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associated company 联属公司,联营公司 ZJJl944
association 联合,结合;协会,社团 9W,}AWf:Y
assumption 假设,假定 >+c`GpZH
at a given date 在某一特定时日 [HZCnO|N
attestation 鉴证,公证 yK2*~T,6@
attestation service 鉴证服务
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audit adjustment 审计调整 "1j\ZCXK_Z
audit areas 审计领域 VRN9 yn2
audit conclusion 审计结论 U"R.!=v
audit effectiveness 审计效果 TB3T:A>2
audit efficiency 审计效率 cB"F1~z
audit engagement letter 审计业务约定书 jU9zCMyNF
audit evidence 审计证据 laRKt"A
audit fee 审计费 V{^fH6;[
audit files 审计档案 $vicHuX!
audit findings 审计中发现的事项 jKi*3-&
audit implementation stage 审计实施阶段 So]FDd
audit mark 审计标识 Q24:G
audit materiality 审计重要性 |&pz,"(
audit method 审计方法 6+d"3-R.
audit objective 审计目标,审计目的 #$z -]i
audit of financial statements 会计报表审计,财务报表审计 o>,z %+
audit opinion 审计意见 m$UT4,Ol
audit period 被审计期间,被审计年度 ;s/b_RN
audit plan 审计计划 :?XHZ
audit planning 编制审计计划,制定审计计划,审计计划 %D6Wlf+^n
audit planning stage 审计计划阶段 ?b' '
audit procedure 审计程序 $.]t1e7s
audit programme 审计程序表,具体审计计划 Z*Hxrw\!0
audit report 审计报告 *9:6t6x
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?g*T3S"
audit report with a qualified opinion 有保留意见的审计报告 WBIB'2:m
audit report with an adverse opinion 否定意见的审计报告 OcS`Fxs
audit report with dual dates 双重日期审计报告 Fea\ eB
audit reporting stage 审计报告阶段 XGl13@=O
audit responsibility 审计责任 9@EnmtR
audit results 审计结果 p$G3r0@
audit risk 审计风险 s6hWq&C
audit sampling 审计抽样 9: |K]y
audit sampling techniques 审计抽样方法,审计抽样技术 n&78~@H
audit strategies 审计策略 _89G2)U=C
audit summary 审计总结,审计小结 )Is*-
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audit team 审计小组 qJzK8eW
audit test 审计测试 ?4?jG3p
audit trail 审计轨迹 /lok3J:
audit work 审计工作 >!p K94
audit working paper 审计工作底稿 z4+6k-#):
audited financial statement 审计会计报表,已审计财务报表 dw}3B8]
Auditing Guidelines (the~) 审计规范指南 67:<X(u+!
auditing standards 审计准则 Id
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audit-oriented working paper (审计)业务类工作底稿 y#0Z[[I0
authorisation 授权 }$c( $
authorisation of transaction 交易的授权 $i]
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availability 可获得性 qtwmTT)
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balance 余额;差额;平衡 %+"AF+c3r
balance sheet 资产负债表 EUS]Se2
bank 银行 :DpK{$eCb
bank account 银行账户,银行户头 s;f u
bank statement 银行对账单 #zD+DBTAu
barter transaction 易货交易,以物换物交易 !D5
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basis of audit 审计依据 E4ee_`p
basis of preparation (会计报表的)编制基础 H#`?toS
book of account 账目,账簿 zO]dQ$r\Z
borrowing 借款,贷款,借债 |OT%,QT|
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 a~EEow;A
budget 预算 <aD+Ki6
building 建筑物;大楼 Ri0+nJ6
business conditions 业务情况,经营情况 Q>*K/%KD
business licence (企业等的)营业执照 ,$[lOFs
business relation 业务关系 LtIZgOd<
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