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 Y)H~*-vGu
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审计词汇英汉对照 6|:K1bI)
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ability to continue as a going concern 持续经营能力 /|Z_Dy
acceptability 可接受性,可接受程度 2>TOCBB"
acceptable level of detection risk 检查风险的可接受水平 H c,e&R
acceptance of engagement 接受委托 lt08
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accepting the engagement for the first time 首次接受委托 u#!QIQW
access to asset 对资产的接触 q> |&u
according to 根据,依据,依照 c||EXFS}O
account balance 账户余额 $0 ]xeD0X
account for 对……进行会计处理,核算;解释 8! eYax
accounting 会计,会计学 i&mcM_
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accounting advisory serve 会计咨询服务 X'FDQoH
accounting firm 会计师事务所 8k +^jj
accounting information 会计信息,会计资料 Qe4O N3X!
accounting period 会计期间 Xna58KF/
accounting policies 会计政策 #mKF)W
accounting professional bodies 会计职业组织,会计职业团体 7<GC{/^T
accounting records 会计记录 *!oV?N[eA'
accounting responsibility 会计责任 &fofFVQnW
accounting service 会计服务 ;P
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accounting standards 会计准则 (yrN-M4~t
Accounting Standards for Business Enterprises 企业会计准则 . n[;H;
accounting system 会计系统
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accounting treatment 会计处理 (vP<}
accuracy 准确性,精确性 *T6*Nxs0k
additional audit procedures 追加审计程序 @cB7tY*Ski
addressee 收件人,收信人 n
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Administration of State-owned Assets (the~) 国有资产管理局 sGFvSW
administrative laws and regulations 行政法规 S^s|/!>
adverse impact 不利影响,负面影响 |xawguJ
adverse opinion 反对意见
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advisory group 咨询组,顾问组 ~Uw;6VXV1
agency fee 代理费,代理费用 5(5:5q.A/D
aggregate 总计,合计为…… 3c%_RI.
alternation of document and record 变造文件和记录 36e
alternative audit procedures 替代审计程序,备选审计程序 Gr-~&pm
amend 修改,修订
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amortisation 摊销 @yM$Et5
analytical capacity 分析能力 &NKb
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analytical procedures 分析性程序 |
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annual financial statements 年度会计报表,年度财务报表 LXoZ.3S
appendix 附录,附表 -w"$[XP
applicable 适用的 !mZDukfjQ
applicable laws and regulations 适用的法规 +pPfvE`
application systems 应用系统 po\(O8#5U
apply consistently 一贯地执行,一贯地实施 12VIP-ABK
appropriate 适当的,合适的; RDfvD|}VN
征用,挪用 brCXimG&jo
appropriate authorization 适当的授权 :6MV@{;PJ
appropriateness of audit evidence 审计证据的适当性 v-Tkp
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approval 批准,核准 nuH=pIq6x
assertion (会计报表上的)认定;确认 a[Nm<
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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 A(_HMqA]
asset 资产,财产 OxQ 5P;O
asset restructuring 资产重组 |\2>n!
assignment of duties 职责的划分 b)eoFc)lc
assistant 助理,助理人员 jB<B_"
associated company 联属公司,联营公司 AL
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association 联合,结合;协会,社团 [QFAkEJ--o
assumption 假设,假定 EHy 15RL
at a given date 在某一特定时日 !(Ymc_s
attestation 鉴证,公证 7Kf
attestation service 鉴证服务 AJ+\Qs(0
audit adjustment 审计调整 tD*
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audit areas 审计领域 m%0
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audit conclusion 审计结论 0K'{w]Q
audit effectiveness 审计效果 k%3)J"|/
audit efficiency 审计效率 6f2?)jOW^N
audit engagement letter 审计业务约定书 Qs '_\|/-
audit evidence 审计证据 B(WmJ6e
audit fee 审计费 yAAV,?:o[
audit files 审计档案 4E2#krE%
audit findings 审计中发现的事项 o}DRp4;Ka
audit implementation stage 审计实施阶段 mPU}]1*p
audit mark 审计标识 IQ$!y,VJ
audit materiality 审计重要性 AyWdJ<OU
audit method 审计方法 3?K+wg s
audit objective 审计目标,审计目的 wz1nV}
audit of financial statements 会计报表审计,财务报表审计 0BNH~,0u
audit opinion 审计意见 x <a}*8"
audit period 被审计期间,被审计年度 ,4S[<(T"
audit plan 审计计划 h/oun2C
audit planning 编制审计计划,制定审计计划,审计计划 j,Mbl"P
audit planning stage 审计计划阶段 k-H6c
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 >fMzUTJ4
audit report 审计报告 &#JYh=#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 L[ZS17;*
audit report with a qualified opinion 有保留意见的审计报告 T$`m!mQ4
audit report with an adverse opinion 否定意见的审计报告 `*
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audit report with dual dates 双重日期审计报告 whYk"N
audit reporting stage 审计报告阶段 xT+#K5
audit responsibility 审计责任 >|, <9z`D
audit results 审计结果 )H @<A93
audit risk 审计风险 ?
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audit sampling 审计抽样 `v@Z|rv,
audit sampling techniques 审计抽样方法,审计抽样技术 CuK>1_Dq
audit strategies 审计策略 KTt+}-vP^
audit summary 审计总结,审计小结 %X's/;(Lx`
audit team 审计小组 r&Nh>6<&/
audit test 审计测试 e,{k!BXU#'
audit trail 审计轨迹 '$Z@oCY#
audit work 审计工作 sVr|kvn2
audit working paper 审计工作底稿 w,X)g{^T
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 Zo-,TKgY'
auditing standards 审计准则 _h4]gZ
audit-oriented working paper (审计)业务类工作底稿 0ETT@/)]z
authorisation 授权 gaQ E'qp>
authorisation of transaction 交易的授权 A9N8Hav
availability 可获得性 V,rR*a&p
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balance 余额;差额;平衡 M*bsA/Z
balance sheet 资产负债表 ?mM:oQH+>
bank 银行 O'B3s y
bank account 银行账户,银行户头 j
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bank statement 银行对账单 RhKDQGdd
barter transaction 易货交易,以物换物交易 y\j[\UZKO
basis of audit 审计依据 nTc#I~\
basis of preparation (会计报表的)编制基础 9od c :
book of account 账目,账簿 BriL
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borrowing 借款,贷款,借债 W!T[
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branch 分支,分支机构,分店 @I|kY5' c
brought forward (账户余额等的)承上年,承上期,承上页 ?*$uj(
budget 预算 FX9W Xb4w
building 建筑物;大楼 9mp`LT
business conditions 业务情况,经营情况 H;NAS/OhS
business licence (企业等的)营业执照 "9dZ
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business relation 业务关系 A W6B[
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