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 tt>=Vt'
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审计词汇英汉对照 Z@`HFZJ
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ability to continue as a going concern 持续经营能力 'H,l\i@"
acceptability 可接受性,可接受程度 wA}+E)x/C
acceptable level of detection risk 检查风险的可接受水平 c8jq.y v
acceptance of engagement 接受委托 ) 4'@=q
accepting the engagement for the first time 首次接受委托 ^UK6q2[
access to asset 对资产的接触 nEm+cHHo?
according to 根据,依据,依照 ,!4(B1@
account balance 账户余额 #VEHyz 6P
account for 对……进行会计处理,核算;解释 ]={{$}8.
accounting 会计,会计学 D*j\gI
accounting advisory serve 会计咨询服务 Wz7jB6AWA
accounting firm 会计师事务所 4<&`\<jZ
accounting information 会计信息,会计资料 @YTZnGG*
accounting period 会计期间 f/qG:yTV`
accounting policies 会计政策 L1k_AC1.M
accounting professional bodies 会计职业组织,会计职业团体 NUH#
accounting records 会计记录 ,9p
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accounting responsibility 会计责任 qzqv-{.h
accounting service 会计服务 `D%bZ%25c
accounting standards 会计准则 lH ^[b[
Accounting Standards for Business Enterprises 企业会计准则 iB 5 Se
accounting system 会计系统 `=Hh5;ep
accounting treatment 会计处理 Xu:Sh<:R
accuracy 准确性,精确性 ;[@<
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additional audit procedures 追加审计程序 ?J~(qa a;
addressee 收件人,收信人 puz~Rfn#*
Administration of State-owned Assets (the~) 国有资产管理局 nV%1/e"5
administrative laws and regulations 行政法规 T!)v9L
adverse impact 不利影响,负面影响 2@aVoqrq#
adverse opinion 反对意见 Bn/{J
advisory group 咨询组,顾问组 yggQ4y6
agency fee 代理费,代理费用 dg4 QA_"
aggregate 总计,合计为…… :WTO*M
alternation of document and record 变造文件和记录 Khxl'qj
alternative audit procedures 替代审计程序,备选审计程序 x,z +l-y
amend 修改,修订 ?j8F5(HF?
amortisation 摊销 ><[($Gq`g
analytical capacity 分析能力 Uok?FEN
analytical procedures 分析性程序 p/xxoU
annual financial statements 年度会计报表,年度财务报表 u%S&EuX
appendix 附录,附表 VZ;ASA?;
applicable 适用的 8hi|F\$_h
applicable laws and regulations 适用的法规 P-VK=Y1q
application systems 应用系统 W9?Vh{w
apply consistently 一贯地执行,一贯地实施 Q%(LMq4UG
appropriate 适当的,合适的; @twClk.s
征用,挪用 BXVmt!S5F
appropriate authorization 适当的授权 ;K0kQ<y-Y
appropriateness of audit evidence 审计证据的适当性 5/Q^p"
approval 批准,核准 ucyz>TL0
assertion (会计报表上的)认定;确认 =$IjN v(?
assessed level of control risk 对控制风险的评估,控制风险的评估水平 : \w\K:
asset 资产,财产 n=n!Hn
asset restructuring 资产重组 vO"Sy{)Z>
assignment of duties 职责的划分 A -G?@U
assistant 助理,助理人员 XU .FLNe
associated company 联属公司,联营公司 b&Qj`j4]ZM
association 联合,结合;协会,社团 hd.^ZD7
assumption 假设,假定 .S17O }
at a given date 在某一特定时日 $z]gy]F
attestation 鉴证,公证 Dg4?,{c9W
attestation service 鉴证服务 ewSFB <
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audit adjustment 审计调整 SqTO~zGC
audit areas 审计领域 %^g BDlR^
audit conclusion 审计结论 {
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audit effectiveness 审计效果 ao<@a{G
audit efficiency 审计效率 e;56}w
audit engagement letter 审计业务约定书 {b[8x
audit evidence 审计证据 ` ej
audit fee 审计费 ?C6iJnm
audit files 审计档案 cTFyF)
audit findings 审计中发现的事项 6';'pHqe
audit implementation stage 审计实施阶段 qIa|sV\w0
audit mark 审计标识 lN)U8
audit materiality 审计重要性 h&||Ql1
audit method 审计方法 oBQr6-nZ
audit objective 审计目标,审计目的 IDb|J%e^P
audit of financial statements 会计报表审计,财务报表审计 veg\A+:'
audit opinion 审计意见 [ottUS@
audit period 被审计期间,被审计年度 ig]*Z
audit plan 审计计划 PBb@J'b
audit planning 编制审计计划,制定审计计划,审计计划 #vYdP#nWb
audit planning stage 审计计划阶段 Y!v `0z
audit procedure 审计程序 X~GnK>R
audit programme 审计程序表,具体审计计划 |r!G(an1x4
audit report 审计报告 I3D8xl>P\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 i
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audit report with a qualified opinion 有保留意见的审计报告 W\o(f W
audit report with an adverse opinion 否定意见的审计报告 Slcf=
audit report with dual dates 双重日期审计报告 WaQ
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audit reporting stage 审计报告阶段 \aQBzEX
audit responsibility 审计责任 _=XzQZT!L
audit results 审计结果 .0S.7w3dZo
audit risk 审计风险 0ejx;Mum
audit sampling 审计抽样 a1]k(AuQrC
audit sampling techniques 审计抽样方法,审计抽样技术 0n|op:]BHM
audit strategies 审计策略 fP%hr gL
audit summary 审计总结,审计小结 d>eVR
audit team 审计小组 9 W><m[O
audit test 审计测试 F_U3+J >
audit trail 审计轨迹 f2B?Zn
audit work 审计工作 Xz&Hfs"/J
audit working paper 审计工作底稿 K_',Gd4L
audited financial statement 审计会计报表,已审计财务报表 Zh]d&Xeq
Auditing Guidelines (the~) 审计规范指南 f@Rn&&-
auditing standards 审计准则 (Sr&Y1D
audit-oriented working paper (审计)业务类工作底稿 gYfN?A*`_
authorisation 授权 {BKu'A
authorisation of transaction 交易的授权 y.26:c(
availability 可获得性 u[d
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balance 余额;差额;平衡 \T'uFy9&a
balance sheet 资产负债表 !
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bank 银行 Xy:'f".M~\
bank account 银行账户,银行户头 k:Sxs+)?1
bank statement 银行对账单 R_:47.qq
barter transaction 易货交易,以物换物交易 \@vR*E
basis of audit 审计依据 *fso6j#%
basis of preparation (会计报表的)编制基础 ?2_Oa%M
book of account 账目,账簿 Q\ TawRK8
borrowing 借款,贷款,借债 b"t95qlL
branch 分支,分支机构,分店 KlDW'R$
brought forward (账户余额等的)承上年,承上期,承上页 -bu.Ar-#;h
budget 预算 X"YH49?
building 建筑物;大楼 a H'iW)
business conditions 业务情况,经营情况 \:]Clvc
business licence (企业等的)营业执照 uA7~`78
business relation 业务关系 t6BggO"_u
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