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 )>7%pz
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审计词汇英汉对照 SI_iI 71
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ability to continue as a going concern 持续经营能力 iU+nqY'
acceptability 可接受性,可接受程度 AOp/d(vx5i
acceptable level of detection risk 检查风险的可接受水平 UwY-7Mmo
acceptance of engagement 接受委托 WS2osBc
accepting the engagement for the first time 首次接受委托 ]0B|V2D#e
access to asset 对资产的接触 Gq#~vr
according to 根据,依据,依照 `d 2,*KR
account balance 账户余额
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account for 对……进行会计处理,核算;解释 NDO\B,7
accounting 会计,会计学 @mt0kV9
accounting advisory serve 会计咨询服务 OOBhbpg!D
accounting firm 会计师事务所 l$*=<tV
accounting information 会计信息,会计资料 pbHsR^
accounting period 会计期间 xw<OLWW
accounting policies 会计政策 :
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accounting professional bodies 会计职业组织,会计职业团体 Z.i{i^/#(
accounting records 会计记录 ~Cc.cce5
accounting responsibility 会计责任 H ftxS
accounting service 会计服务 @^ ik[9^H
accounting standards 会计准则 mgZf3?,)
Accounting Standards for Business Enterprises 企业会计准则 O;[9_[
accounting system 会计系统 5~XN>>hp
accounting treatment 会计处理 'rb'7=z5
accuracy 准确性,精确性 4*Z6}"
additional audit procedures 追加审计程序 G+*cpn
addressee 收件人,收信人 02AI%OOH
Administration of State-owned Assets (the~) 国有资产管理局 9H]_4?aX
administrative laws and regulations 行政法规 w(nH
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adverse impact 不利影响,负面影响 ]J2:194
adverse opinion 反对意见 iF+
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advisory group 咨询组,顾问组 ?v}Bd!'+P
agency fee 代理费,代理费用 |r RG=tG_'
aggregate 总计,合计为…… :Zw@yt
alternation of document and record 变造文件和记录 f!t69nd%L
alternative audit procedures 替代审计程序,备选审计程序 G&eP5'B4i
amend 修改,修订 Zt3}Z4d
amortisation 摊销 3b[jwCt
analytical capacity 分析能力 w-N1.^
analytical procedures 分析性程序 ;P?q2jI
annual financial statements 年度会计报表,年度财务报表 >n.z)ZJ
appendix 附录,附表 IxDWJ#k
applicable 适用的
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applicable laws and regulations 适用的法规 ts9pM~_~
application systems 应用系统 P}3}ek1Ax
apply consistently 一贯地执行,一贯地实施 7q9gngT1LA
appropriate 适当的,合适的; `BZ&~vJ_
征用,挪用 0>6DSQq~t(
appropriate authorization 适当的授权 }ublR&zlp
appropriateness of audit evidence 审计证据的适当性 ?Ce#BwQ>
approval 批准,核准 )E7 FA|
assertion (会计报表上的)认定;确认 7_KhV
assessed level of control risk 对控制风险的评估,控制风险的评估水平 C
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asset 资产,财产 0WxCSL$#I
asset restructuring 资产重组 ;@4H5p
assignment of duties 职责的划分 zz$
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assistant 助理,助理人员 t]_S
associated company 联属公司,联营公司 h=RDO
association 联合,结合;协会,社团 ,i`h
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assumption 假设,假定 \94j rr
at a given date 在某一特定时日 P]<= ! F
attestation 鉴证,公证 wod/&!)]A
attestation service 鉴证服务 s'a= _cN
audit adjustment 审计调整 T>]sQPg
audit areas 审计领域 %I4zQiJ%
audit conclusion 审计结论 Nofu7xiDw[
audit effectiveness 审计效果 cHvF* A
audit efficiency 审计效率 \ a-CN>
audit engagement letter 审计业务约定书 ]= x
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audit evidence 审计证据 ?p8Qx\%*
audit fee 审计费 @
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audit files 审计档案 ]gd/
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audit findings 审计中发现的事项 !r
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audit implementation stage 审计实施阶段 6!7Pm>ml
audit mark 审计标识 jD<pIHau
audit materiality 审计重要性 E)'8U
audit method 审计方法 o$bUY7_
audit objective 审计目标,审计目的 ?AsDk ~3
audit of financial statements 会计报表审计,财务报表审计 5h_5Z~
audit opinion 审计意见 hFb
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audit period 被审计期间,被审计年度 $-pbw@7
audit plan 审计计划 m3
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audit planning 编制审计计划,制定审计计划,审计计划 F$6?t.@J
audit planning stage 审计计划阶段 a>Re^GT+z
audit procedure 审计程序 z&'f/w8
audit programme 审计程序表,具体审计计划 d?Y-;-|8Qh
audit report 审计报告 =Lw3
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 $iJnxqn
audit report with a qualified opinion 有保留意见的审计报告 [ #]jC[
audit report with an adverse opinion 否定意见的审计报告 ;~tsF.=
audit report with dual dates 双重日期审计报告 Jh2Wr!5
audit reporting stage 审计报告阶段 QPg2Y<2
audit responsibility 审计责任 el@XK}<dr
audit results 审计结果 [yd6gH
audit risk 审计风险 Gp1EJ2d8
audit sampling 审计抽样 _nX%#/{
audit sampling techniques 审计抽样方法,审计抽样技术 ?V+wjw
audit strategies 审计策略 1mUTtYU
audit summary 审计总结,审计小结 lBiovT
audit team 审计小组 !k h{9I>M
audit test 审计测试 1i,4".h?M
audit trail 审计轨迹 G' Hh{_:
audit work 审计工作 @InJ_9E
audit working paper 审计工作底稿 0BC`iql5
audited financial statement 审计会计报表,已审计财务报表 PNmF}"
Auditing Guidelines (the~) 审计规范指南 8tZ};="F
auditing standards 审计准则 3X'WR]
audit-oriented working paper (审计)业务类工作底稿 BvJ=iB<E
authorisation 授权 FGVb@=TO>
authorisation of transaction 交易的授权 ZlM_m
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availability 可获得性 %|?1B$s0
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balance 余额;差额;平衡 t,Q'S`eTU
balance sheet 资产负债表 [:pl-_.C
bank 银行 |Y{PO&-?r
bank account 银行账户,银行户头 #<}kISV0
bank statement 银行对账单 x^2 W?<
barter transaction 易货交易,以物换物交易 `@\^m_!}
basis of audit 审计依据 2?1}ZXr
basis of preparation (会计报表的)编制基础 M71R -B`-
book of account 账目,账簿 %gTVW!q
borrowing 借款,贷款,借债 "`]'ZIx[R/
branch 分支,分支机构,分店 Kw*~W
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brought forward (账户余额等的)承上年,承上期,承上页 Iv1c4"
budget 预算 U$09p;~$Ww
building 建筑物;大楼 C38XQLC
business conditions 业务情况,经营情况 >nNl^ yqW
business licence (企业等的)营业执照 x vJ^@w'
business relation 业务关系 |$Xf;N37t
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