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 nGf@zJDb
J0oR]eT}
审计词汇英汉对照 9+/|sU\.%
CuGk?i
A ?BRL;( x
@Q^;qMy
%Xi%LUk{
ability to continue as a going concern 持续经营能力 @X#m]ou
acceptability 可接受性,可接受程度 Y}6)jzBV
acceptable level of detection risk 检查风险的可接受水平 p<jr&zVEc>
acceptance of engagement 接受委托 l ghzd6
accepting the engagement for the first time 首次接受委托 5Q88OxH
access to asset 对资产的接触 bc ZonS
according to 根据,依据,依照 `3OGCy
account balance 账户余额 u2eqVrY
account for 对……进行会计处理,核算;解释 HI?>]zz|
accounting 会计,会计学 vfm-K;,#
accounting advisory serve 会计咨询服务 vZxy9Wmc
accounting firm 会计师事务所 okv7@8U#p
accounting information 会计信息,会计资料 PTP2QAt
accounting period 会计期间 I,[EL{fz
accounting policies 会计政策 H~@h
#6
accounting professional bodies 会计职业组织,会计职业团体 l\5NuCgRY
accounting records 会计记录 ?/wloLS47
accounting responsibility 会计责任
r:IU+3
accounting service 会计服务 u|ZO"t
accounting standards 会计准则 7jPmI
Accounting Standards for Business Enterprises 企业会计准则 S]N4o'K}q
accounting system 会计系统 7Av]f3
Zr
accounting treatment 会计处理 c1^3lgPv
accuracy 准确性,精确性 u"%fz8v
additional audit procedures 追加审计程序 d
!H)voX
addressee 收件人,收信人 ox6rR
Administration of State-owned Assets (the~) 国有资产管理局 ,Tx8^|b#F
administrative laws and regulations 行政法规 V6k9L*VP
adverse impact 不利影响,负面影响 ka*UyW}
adverse opinion 反对意见 l0_V-|x
advisory group 咨询组,顾问组 j;3o9!.s:
agency fee 代理费,代理费用 ,aJrN!fzU
aggregate 总计,合计为…… X]
!@xlwF\
alternation of document and record 变造文件和记录 u;!Rv E8N
alternative audit procedures 替代审计程序,备选审计程序 N9Ml&*%oX{
amend 修改,修订 NO$Nl/XM
amortisation 摊销 RBXoU'.
analytical capacity 分析能力
,&-[$,
analytical procedures 分析性程序 -O5m@rwt<
annual financial statements 年度会计报表,年度财务报表 OK 6}9Eu9
appendix 附录,附表 G!\xc
applicable 适用的 d(!N$B\[5T
applicable laws and regulations 适用的法规 a|NU)mgEI
application systems 应用系统 *pMA
V[^
apply consistently 一贯地执行,一贯地实施 =N
c`hP
appropriate 适当的,合适的; "DpQnhvbB
征用,挪用 xpM~*Gpm
appropriate authorization 适当的授权 S&*pR3,u
appropriateness of audit evidence 审计证据的适当性 4pqZ!@45|
approval 批准,核准 H
#BgE29
assertion (会计报表上的)认定;确认 *v+ fkg
assessed level of control risk 对控制风险的评估,控制风险的评估水平 <Va>5R_d<
asset 资产,财产 }#J}8.
asset restructuring 资产重组 zCrcCr
assignment of duties 职责的划分 hd~rC*I
assistant 助理,助理人员 d%hA~E1rR
associated company 联属公司,联营公司 U ~m.I
association 联合,结合;协会,社团 F?B=
:8,}
assumption 假设,假定 3[0:,^a
at a given date 在某一特定时日 .p`'^$X^
attestation 鉴证,公证 Q)>'fZ)
attestation service 鉴证服务 ${wE5^ky
audit adjustment 审计调整 bRp[N
audit areas 审计领域 2e"}5b5
audit conclusion 审计结论 W=?87PkJu
audit effectiveness 审计效果 w.
f[)
audit efficiency 审计效率 R.N*G]K5
audit engagement letter 审计业务约定书 `vw.~OBl
audit evidence 审计证据 ,)1e+EnV&
audit fee 审计费 fsd>4t:"\
audit files 审计档案 $}$@)!-
audit findings 审计中发现的事项 Xdt+\}\
audit implementation stage 审计实施阶段 }3 }=tN5
audit mark 审计标识 639k&
"V
audit materiality 审计重要性 }^7V^W
audit method 审计方法 &u-Bu;G.e
audit objective 审计目标,审计目的 Ysu/7o4
audit of financial statements 会计报表审计,财务报表审计 $ *A
3p
audit opinion 审计意见 <Tf;p8#
audit period 被审计期间,被审计年度 qS
al~
audit plan 审计计划 OB22P%
audit planning 编制审计计划,制定审计计划,审计计划 L:-lqag!
audit planning stage 审计计划阶段 b`zf&Mn
audit procedure 审计程序 Vi WgX.
audit programme 审计程序表,具体审计计划 W<"\hQI
audit report 审计报告 ".f:R9-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3G^Ed)JvE
audit report with a qualified opinion 有保留意见的审计报告 9 NQq=@
audit report with an adverse opinion 否定意见的审计报告 9DX3]Z\7X
audit report with dual dates 双重日期审计报告 |U
$-d^ZJ
audit reporting stage 审计报告阶段 [[Z>(d$8
audit responsibility 审计责任 sfE8b/Z8
audit results 审计结果 hm>*eJNp]
audit risk 审计风险 (N4(r<o;
audit sampling 审计抽样 (+dRD]|T
audit sampling techniques 审计抽样方法,审计抽样技术 8
-A7
audit strategies 审计策略 ;4$C$r!t
audit summary 审计总结,审计小结 "6Uj:
9
audit team 审计小组 }3w b*,Sbz
audit test 审计测试 E e>j7k.G.
audit trail 审计轨迹 oE1]vX
audit work 审计工作 o[hP&9>q
audit working paper 审计工作底稿 bq-\'h
f<
audited financial statement 审计会计报表,已审计财务报表 N1~$ +
Auditing Guidelines (the~) 审计规范指南 nX%'o`f
auditing standards 审计准则 T0%TeFY
audit-oriented working paper (审计)业务类工作底稿 0z7mre^Q
authorisation 授权
@l Gn G
authorisation of transaction 交易的授权 Y{RB\}
f(
availability 可获得性 E2'e}RQ
B ue<<Y"NR
balance 余额;差额;平衡 vfJk?
(
balance sheet 资产负债表 }c ;um
bank 银行 [[h)
4H{T
bank account 银行账户,银行户头 X@U1Ri
bank statement 银行对账单 3z92Gy5cr
barter transaction 易货交易,以物换物交易 9dtGqXX
basis of audit 审计依据 +|)1_NK
basis of preparation (会计报表的)编制基础 2EwWV0BS
book of account 账目,账簿 &\|<3sd(
borrowing 借款,贷款,借债 fMPq
branch 分支,分支机构,分店 cu!bg+,zl
brought forward (账户余额等的)承上年,承上期,承上页 ?^ezEpW
budget 预算 ?0<INS~
building 建筑物;大楼 kDY]>v
business conditions 业务情况,经营情况 I A#*T`
business licence (企业等的)营业执照 +WN>9V0H
business relation 业务关系 e.|RC
% 3-\3qx*