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 XC,by&nY<y
%nj{eT
审计词汇英汉对照 e]7J_9t@
h{e?Fl
A pA@BW:#
28 ;x5m)N
q&: t$tSS
ability to continue as a going concern 持续经营能力 q>VvXUyK,
acceptability 可接受性,可接受程度 >NBwtF>
acceptable level of detection risk 检查风险的可接受水平 zUJPINDb
acceptance of engagement 接受委托 Gq.fQ_oOb
accepting the engagement for the first time 首次接受委托 V}q=!zz
access to asset 对资产的接触 = /=?l
according to 根据,依据,依照 K1-y[pS]E
account balance 账户余额 w?M` gl8r
account for 对……进行会计处理,核算;解释 h.aXW]]}(P
accounting 会计,会计学 ]hY4
MS
accounting advisory serve 会计咨询服务 JE[J}-2
accounting firm 会计师事务所 #!]~E@;E
accounting information 会计信息,会计资料 +J
:wAmY4
accounting period 会计期间 |`@7G`x
accounting policies 会计政策 e|.a%,Dcy
accounting professional bodies 会计职业组织,会计职业团体 zR }vw{
accounting records 会计记录 ~P+;_
accounting responsibility 会计责任 Opf^#6'mq
accounting service 会计服务 bU_P@GKB
accounting standards 会计准则 <f@
A\
Accounting Standards for Business Enterprises 企业会计准则 w
#RfD
accounting system 会计系统 !F#^Peb
accounting treatment 会计处理 eu?DSad
accuracy 准确性,精确性 8"J6(KS
additional audit procedures 追加审计程序 4tFnZ2x
addressee 收件人,收信人 >2LlBLQ
Administration of State-owned Assets (the~) 国有资产管理局 \Oa11c`6
administrative laws and regulations 行政法规 6i*LP(n
adverse impact 不利影响,负面影响 QQX7p!~E
adverse opinion 反对意见 =~{W;VZt'
advisory group 咨询组,顾问组 Zs}EGC~&
agency fee 代理费,代理费用 Z`{GjV3%wH
aggregate 总计,合计为…… *uvE`4V^Jg
alternation of document and record 变造文件和记录 QPp>%iE@
alternative audit procedures 替代审计程序,备选审计程序 4Pr@<S"U
amend 修改,修订 ddvtBAX
amortisation 摊销 UJrN+RtL
analytical capacity 分析能力 fB
ct%M 3
analytical procedures 分析性程序 ci{WyIh
annual financial statements 年度会计报表,年度财务报表 )W3kBDD
appendix 附录,附表 =}YaV@g<f
applicable 适用的 jo[U6t+pj7
applicable laws and regulations 适用的法规 ya/pn
qS
application systems 应用系统 F;)qM|7
apply consistently 一贯地执行,一贯地实施 qJEtB;J'
appropriate 适当的,合适的; 8jU6N*p/
征用,挪用 Z}$1~uyw
appropriate authorization 适当的授权 ,M$J
yda
appropriateness of audit evidence 审计证据的适当性 U7d05y'
approval 批准,核准 .7MLgC;
assertion (会计报表上的)认定;确认 MD=!a5'
assessed level of control risk 对控制风险的评估,控制风险的评估水平 hO4*
X
asset 资产,财产 Xa/]}
B
asset restructuring 资产重组 <=PYu:]h
assignment of duties 职责的划分 j'nrdr6n
assistant 助理,助理人员 rZG6}<Hx
associated company 联属公司,联营公司 (/3E,6gMk^
association 联合,结合;协会,社团 aDjYT/`l
assumption 假设,假定 jMQ7^(9-
at a given date 在某一特定时日 /3CdP'c
attestation 鉴证,公证 ~`o%Y"p%rv
attestation service 鉴证服务 wlfq$h p
audit adjustment 审计调整 -owap-Va
audit areas 审计领域 dZ'H'm;,!
audit conclusion 审计结论 dmUa\1g#
audit effectiveness 审计效果 84M*)cKR~
audit efficiency 审计效率 s,;L6nX"
audit engagement letter 审计业务约定书 t{Gc,S!]5
audit evidence 审计证据 a
#Pr)H
audit fee 审计费 gl!F)RdH
audit files 审计档案 !eGUiE=
audit findings 审计中发现的事项 </)QCl' d
audit implementation stage 审计实施阶段 4W36VtQ@E
audit mark 审计标识 l08JL
audit materiality 审计重要性 WO"<s{v
audit method 审计方法 g2W ZW#a)
audit objective 审计目标,审计目的 $5Tjo
T
audit of financial statements 会计报表审计,财务报表审计 r>x
>aJ
audit opinion 审计意见 LFPYnK
audit period 被审计期间,被审计年度 /7p1y v
audit plan 审计计划 jinXK
audit planning 编制审计计划,制定审计计划,审计计划 h&m4"HBL_
audit planning stage 审计计划阶段 wGAeOD
audit procedure 审计程序 2qfKDZ9f^
audit programme 审计程序表,具体审计计划 qq[Enf|/y
audit report 审计报告 C'xWRSDO
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @[w.!GW%
audit report with a qualified opinion 有保留意见的审计报告 Cw
]bhaG
g
audit report with an adverse opinion 否定意见的审计报告 JzuP AI
audit report with dual dates 双重日期审计报告
&L4>w.b"N
audit reporting stage 审计报告阶段 f&L8<ASFo
audit responsibility 审计责任 uE:`Fo=y
audit results 审计结果 QeipfK+me
audit risk 审计风险 @sLB
_f
audit sampling 审计抽样 \:`-"Ou(*
audit sampling techniques 审计抽样方法,审计抽样技术 V.Qy4u7m
audit strategies 审计策略 E8PlGQ~z{d
audit summary 审计总结,审计小结 b?%Pa\,!
audit team 审计小组 _"'0^F$I
audit test 审计测试 |n+
`t?L^
audit trail 审计轨迹 ps@{1Rn1
audit work 审计工作 8c0ugM
audit working paper 审计工作底稿 -q}I;
cH
audited financial statement 审计会计报表,已审计财务报表 NM&R\GI
Auditing Guidelines (the~) 审计规范指南 \s">trXwX
auditing standards 审计准则 TM^.y
Y
audit-oriented working paper (审计)业务类工作底稿 (`FY{]Wz!
authorisation 授权 xmbFJUMH
authorisation of transaction 交易的授权 :}p<Hq 8Z
availability 可获得性 wQw
y+S
B F@u>5e^6
balance 余额;差额;平衡 |g8Q.*"l[
balance sheet 资产负债表 V}+Ui]ie|I
bank 银行 `]
4bH,%~
bank account 银行账户,银行户头 f,QBj{M,
bank statement 银行对账单 j<C p&}X
barter transaction 易货交易,以物换物交易 |FH|l#bu>
basis of audit 审计依据 NncII5z
basis of preparation (会计报表的)编制基础 V[baGNe
book of account 账目,账簿 vK,.
P:n
borrowing 借款,贷款,借债 O>kM2xw
branch 分支,分支机构,分店 6`U]%qx_I
brought forward (账户余额等的)承上年,承上期,承上页 ~k780
budget 预算 lko
k2
building 建筑物;大楼 #>\%7b59>
business conditions 业务情况,经营情况 M"|({+9eG
business licence (企业等的)营业执照 @86?!0bt
business relation 业务关系 U#
7K^(E9
".Sa[A;~