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 F82_#|kpS
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审计词汇英汉对照 #x;i R8^
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A Ju"*>66
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ability to continue as a going concern 持续经营能力 F7zBm53
acceptability 可接受性,可接受程度 71ctjU`U2
acceptable level of detection risk 检查风险的可接受水平 &\, ZtaB
acceptance of engagement 接受委托 'rwnAr
accepting the engagement for the first time 首次接受委托 0*KU"J
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access to asset 对资产的接触 m# ]VdO'f
according to 根据,依据,依照 J9
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account balance 账户余额 OK}+:Y
account for 对……进行会计处理,核算;解释 n-7|{1U
accounting 会计,会计学 ^gpswhp
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accounting advisory serve 会计咨询服务 LL1HDG>l
accounting firm 会计师事务所 r-$SF5uv
accounting information 会计信息,会计资料 )0I;+9:D=
accounting period 会计期间 R8lBhLs
accounting policies 会计政策 wv8WqYV
accounting professional bodies 会计职业组织,会计职业团体 ta-kqt!'
accounting records 会计记录 BtN@P23>k.
accounting responsibility 会计责任 qh)o44/
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accounting service 会计服务 Q!<b"8V]
accounting standards 会计准则 6R+m;'
Accounting Standards for Business Enterprises 企业会计准则 M"eiKX
accounting system 会计系统 MDCK@?\
accounting treatment 会计处理 od\Q<Jm}
accuracy 准确性,精确性 PKhH0O\_U
additional audit procedures 追加审计程序 O)qedy*&
addressee 收件人,收信人 `4'['x
Administration of State-owned Assets (the~) 国有资产管理局 hi I`ot
administrative laws and regulations 行政法规 H"H&uA9"
adverse impact 不利影响,负面影响 G:e9}
adverse opinion 反对意见 'W/E*O6BY
advisory group 咨询组,顾问组 rQ^$)%uP
agency fee 代理费,代理费用 8Ilg[Drj*
aggregate 总计,合计为…… i-'rS/R
alternation of document and record 变造文件和记录 8pfQAzl
alternative audit procedures 替代审计程序,备选审计程序 mRT`'f
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amend 修改,修订 (0Xgv3wd
amortisation 摊销 MH+t`/E0]
analytical capacity 分析能力 ?th`5K30
analytical procedures 分析性程序 $ 4\,a^
annual financial statements 年度会计报表,年度财务报表 5__8+R
appendix 附录,附表 0?]*-wvp
applicable 适用的 t7#C&B
applicable laws and regulations 适用的法规 ;=IGl:
application systems 应用系统 VemgG)\
apply consistently 一贯地执行,一贯地实施 6^pddGIG
appropriate 适当的,合适的; AKVll
征用,挪用 X#$mBRK7
appropriate authorization 适当的授权 c[4H
appropriateness of audit evidence 审计证据的适当性 k{3:$,
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approval 批准,核准 E }aTH
assertion (会计报表上的)认定;确认 ceDe!Iu
assessed level of control risk 对控制风险的评估,控制风险的评估水平 x(nWyVB
asset 资产,财产 jOppru5U
asset restructuring 资产重组 "Ldi<xq%xl
assignment of duties 职责的划分 V/Q~NXN
assistant 助理,助理人员 8m0GxgS
associated company 联属公司,联营公司 $\xS~w
association 联合,结合;协会,社团 ]~:9b[G2
assumption 假设,假定 D=U"L-rRs
at a given date 在某一特定时日 E"e <9
attestation 鉴证,公证 Y3+GBqP
attestation service 鉴证服务 Nb2]}; O
audit adjustment 审计调整 A`|OPi)
audit areas 审计领域 $okGqu8z.O
audit conclusion 审计结论 Farcd!}
audit effectiveness 审计效果 MXWCYi
audit efficiency 审计效率 9 |Cu2
audit engagement letter 审计业务约定书 2 w2JFdm
audit evidence 审计证据 Yl[GO}M
audit fee 审计费 =6Dz<Lq
audit files 审计档案 je6H}eWTC6
audit findings 审计中发现的事项 t =ErJ
audit implementation stage 审计实施阶段 !Jt
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audit mark 审计标识 P>/n!1c
audit materiality 审计重要性 0p\cDrB?
audit method 审计方法 >y%*HC!G
audit objective 审计目标,审计目的 ENwDW#U9
audit of financial statements 会计报表审计,财务报表审计 x
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audit opinion 审计意见 >1[ Hk0 <x
audit period 被审计期间,被审计年度 v%(2l|M
audit plan 审计计划 d Ybb>rlu
audit planning 编制审计计划,制定审计计划,审计计划 X8uVet]D~
audit planning stage 审计计划阶段 PT7L65
audit procedure 审计程序 \8%64ZL`
audit programme 审计程序表,具体审计计划 -I7"9}j3
audit report 审计报告 T!.6@g`x>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <4,n6$E
audit report with a qualified opinion 有保留意见的审计报告 LOf0_g/
audit report with an adverse opinion 否定意见的审计报告 E9_aNYD
audit report with dual dates 双重日期审计报告 H-GlCVq~
audit reporting stage 审计报告阶段 U$R+&@;
audit responsibility 审计责任 kYw k'\s
audit results 审计结果 k23*F0Dv
audit risk 审计风险 md_9bq/w
audit sampling 审计抽样 @#q>(Ox%
audit sampling techniques 审计抽样方法,审计抽样技术 Np>[mNmga
audit strategies 审计策略 ^&iUC&8W
audit summary 审计总结,审计小结 ^J3\
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audit team 审计小组 bq
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audit test 审计测试 Wb:jZ
audit trail 审计轨迹 ngM>Tzirt
audit work 审计工作 \;
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audit working paper 审计工作底稿 iGmBG1a\
audited financial statement 审计会计报表,已审计财务报表 TY[{)aH{S
Auditing Guidelines (the~) 审计规范指南 G<9UL*HU
auditing standards 审计准则 trL:qD+{(
audit-oriented working paper (审计)业务类工作底稿 \M>}-j`v
authorisation 授权 $Yh7N5XH,
authorisation of transaction 交易的授权 Mq!03q6
availability 可获得性 2x-67_BHY=
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balance 余额;差额;平衡 p!<Y 'G
balance sheet 资产负债表 kIS_6!
bank 银行 ydOJ^Yty
bank account 银行账户,银行户头 FBpf_=(_1
bank statement 银行对账单 Ie(vTP1Cj
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 2
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basis of preparation (会计报表的)编制基础 a= *&OW
book of account 账目,账簿 F+r3~T%
borrowing 借款,贷款,借债 Td%[ -
branch 分支,分支机构,分店 J%c4-'l
brought forward (账户余额等的)承上年,承上期,承上页 %dMq'j
budget 预算 fI@4 v\
building 建筑物;大楼 =ja(;uC
business conditions 业务情况,经营情况 Wh4`Iv
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business licence (企业等的)营业执照 Op^r }7
business relation 业务关系 )0Av:eF-+
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