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 |g7nh[
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审计词汇英汉对照 u):%5F/
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ability to continue as a going concern 持续经营能力 \28b_,i+
acceptability 可接受性,可接受程度 Y5h)l<P>B
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 ^-e3=&
accepting the engagement for the first time 首次接受委托 +H)!uLvaB
access to asset 对资产的接触 UZ4tq
according to 根据,依据,依照 OUBgBr
account balance 账户余额 YobC'c\~9
account for 对……进行会计处理,核算;解释 4t+/
accounting 会计,会计学 8r`VbgI&
accounting advisory serve 会计咨询服务 _-|yCo
accounting firm 会计师事务所 Q^1#xB
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accounting information 会计信息,会计资料 &dZ.+#8r
accounting period 会计期间 @mQ/WYs
accounting policies 会计政策 gNEzlx8A
accounting professional bodies 会计职业组织,会计职业团体 LhVLsa(-%
accounting records 会计记录 &geO
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accounting responsibility 会计责任 HonAK
accounting service 会计服务 AXNszS%4
accounting standards 会计准则 IxEQh)J X
Accounting Standards for Business Enterprises 企业会计准则 zal3j^
accounting system 会计系统 =XRgT1>e
accounting treatment 会计处理 \0*yxSg,^
accuracy 准确性,精确性 eBSn1n
additional audit procedures 追加审计程序 WoClTb>F
addressee 收件人,收信人 W)$|Hm:H
Administration of State-owned Assets (the~) 国有资产管理局 xyz\;3
administrative laws and regulations 行政法规 VxPTh\O*[
adverse impact 不利影响,负面影响 \DcC1W
adverse opinion 反对意见 %T ,\xZ
advisory group 咨询组,顾问组 U"%8"G0)
agency fee 代理费,代理费用 =AnZ>6
aggregate 总计,合计为…… \f
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alternation of document and record 变造文件和记录 wEo-a< (
alternative audit procedures 替代审计程序,备选审计程序 wNf*/?N
amend 修改,修订
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amortisation 摊销 0()9vTY+
analytical capacity 分析能力 yN W
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analytical procedures 分析性程序 /k3n{?$/
annual financial statements 年度会计报表,年度财务报表 @WDqP/4
appendix 附录,附表 soQv?4
applicable 适用的 [hv3o0".
applicable laws and regulations 适用的法规 @|\s$L
application systems 应用系统 ~qLhZR\g^
apply consistently 一贯地执行,一贯地实施 V)?x*R*T)
appropriate 适当的,合适的; fbx;-He!
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appropriate authorization 适当的授权 2fL88/'
appropriateness of audit evidence 审计证据的适当性 G.q^Zd#.T
approval 批准,核准 (PT?h>|St
assertion (会计报表上的)认定;确认 `>K k;`
assessed level of control risk 对控制风险的评估,控制风险的评估水平 k>z-Zg
asset 资产,财产 S}xDB
asset restructuring 资产重组 )Ido|!]0d
assignment of duties 职责的划分 \'^Z_6{w
assistant 助理,助理人员 5f`XFe$8
associated company 联属公司,联营公司 lA^Kh
association 联合,结合;协会,社团 fY\tvo%
assumption 假设,假定 E*T84Jh6
at a given date 在某一特定时日 `bt)'ERO%#
attestation 鉴证,公证 We+FP9d %
attestation service 鉴证服务 KJ
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audit adjustment 审计调整 Fp|rMq
audit areas 审计领域 $qyM
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audit conclusion 审计结论 4Igs\x{i
audit effectiveness 审计效果 n5,Pq+[
audit efficiency 审计效率 3_1Io+uXk
audit engagement letter 审计业务约定书 C5lD
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audit evidence 审计证据 Uf]Pd)D
audit fee 审计费 ~E6+2t*
audit files 审计档案 *
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audit findings 审计中发现的事项 ,w58n%)H
audit implementation stage 审计实施阶段 szsZFyW)+
audit mark 审计标识 YDzF( ']o:
audit materiality 审计重要性 v8fZ?dx
audit method 审计方法 u%IKM\
audit objective 审计目标,审计目的 JpHsQ8<
audit of financial statements 会计报表审计,财务报表审计 !\k#{
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audit opinion 审计意见 sxQ ,x/O
audit period 被审计期间,被审计年度
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audit plan 审计计划 v%8-Al^G
audit planning 编制审计计划,制定审计计划,审计计划 Y"\T*lKa
audit planning stage 审计计划阶段 WO*WAP)n
audit procedure 审计程序 ^[\53\R~
audit programme 审计程序表,具体审计计划 I(kIHjV|
audit report 审计报告 "?0G^zu
audit report with a disclaimer of opinion 拒绝表示意见审计报告 O>):^$-K%
audit report with a qualified opinion 有保留意见的审计报告 {R8P $
audit report with an adverse opinion 否定意见的审计报告 b+j_EA_b
audit report with dual dates 双重日期审计报告 H2_>Av{m
audit reporting stage 审计报告阶段 H><mcah
audit responsibility 审计责任 #1!BD!u
audit results 审计结果 ~i&< !O&
audit risk 审计风险 ZxeE6M^w
audit sampling 审计抽样 FCB/FtI0
audit sampling techniques 审计抽样方法,审计抽样技术 ;@-5lCvC(+
audit strategies 审计策略 C%7)sLWjJS
audit summary 审计总结,审计小结 e=Tc(Mwn
audit team 审计小组 (Gk]<`d#N
audit test 审计测试 Eq.zCD8A
audit trail 审计轨迹 ?}Ptb&Vk(
audit work 审计工作 8JO\%DFJ
audit working paper 审计工作底稿 2F@<{v4
audited financial statement 审计会计报表,已审计财务报表 ~4X!8b_
Auditing Guidelines (the~) 审计规范指南 4Jy,IKPp
auditing standards 审计准则 wU3ica&[
audit-oriented working paper (审计)业务类工作底稿 F4{. 7BT
authorisation 授权 J3S byI!T
authorisation of transaction 交易的授权 o>rlrqr?_
availability 可获得性 8uD%]k=#!
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balance 余额;差额;平衡 9v3Nba
balance sheet 资产负债表 "ZB`fNE
bank 银行 ej53O/hP
bank account 银行账户,银行户头 Ytnr$*5.
bank statement 银行对账单 f2e$BA
barter transaction 易货交易,以物换物交易 m<LzB_G\
basis of audit 审计依据 6]A\8Ty
basis of preparation (会计报表的)编制基础 (S 3kP5:F
book of account 账目,账簿 ?-v?SN#
borrowing 借款,贷款,借债 en6AAr:U}
branch 分支,分支机构,分店 T
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brought forward (账户余额等的)承上年,承上期,承上页 `Z
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budget 预算 s+G9L)b'
building 建筑物;大楼 JM9Q]#'t
business conditions 业务情况,经营情况 Kyiez]T6%q
business licence (企业等的)营业执照 ),FN29mZu
business relation 业务关系 Uy'ZL(2
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