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 !6%G%ZG@3-
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审计词汇英汉对照 IY19G U9
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 \'EWur"
acceptable level of detection risk 检查风险的可接受水平 FO5SXwx
acceptance of engagement 接受委托 4bB
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accepting the engagement for the first time 首次接受委托 6~
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access to asset 对资产的接触 AFFLnLA<L
according to 根据,依据,依照 sXa8(xc
account balance 账户余额 NN:TT\!v
account for 对……进行会计处理,核算;解释 ?qbp
accounting 会计,会计学 2)A
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accounting advisory serve 会计咨询服务 1v4kN
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accounting firm 会计师事务所 vjb?N
accounting information 会计信息,会计资料 V[m
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accounting period 会计期间 2|=_kN8;
accounting policies 会计政策 L
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accounting professional bodies 会计职业组织,会计职业团体 Vj]kJ,j\
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accounting records 会计记录 )q^vitkjup
accounting responsibility 会计责任 q"Md)?5N
accounting service 会计服务 @Y,F&8a$
accounting standards 会计准则 d!t@A
Accounting Standards for Business Enterprises 企业会计准则 !LJ.L?9qw
accounting system 会计系统 AWDjj\Q4
accounting treatment 会计处理 =c,gK8C
accuracy 准确性,精确性 +B m+Pj>
additional audit procedures 追加审计程序 <e^/hR4O
addressee 收件人,收信人 +i^s\c!3;
Administration of State-owned Assets (the~) 国有资产管理局 9C$!tz>>+i
administrative laws and regulations 行政法规 [:QMnJ
adverse impact 不利影响,负面影响 "(NHA+s/
adverse opinion 反对意见 jvV8`BQ{
advisory group 咨询组,顾问组 E5(Y*m!
agency fee 代理费,代理费用 Wj:QC<5
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aggregate 总计,合计为…… p.9v<I%0
alternation of document and record 变造文件和记录 8j'*IRj*q
alternative audit procedures 替代审计程序,备选审计程序 ]#$kA9
amend 修改,修订 Q]wM/7
amortisation 摊销 h Nle;&*F
analytical capacity 分析能力 FJLJ;]`7+
analytical procedures 分析性程序 9^^#I~-
annual financial statements 年度会计报表,年度财务报表 PNKT \yd
appendix 附录,附表 iy]}1((hR
applicable 适用的 $5b|@
applicable laws and regulations 适用的法规 0 MIMs#
application systems 应用系统 JF*g!sV%
apply consistently 一贯地执行,一贯地实施 lX*;KHT )
appropriate 适当的,合适的; m GhJn
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appropriate authorization 适当的授权 S=}~I
appropriateness of audit evidence 审计证据的适当性 N%f!B"NQ
approval 批准,核准 sAoM=n}!
assertion (会计报表上的)认定;确认
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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 !XG&=Rd?
asset 资产,财产 &HK s >
asset restructuring 资产重组 j7 =3\SO
assignment of duties 职责的划分 [M^[61
assistant 助理,助理人员 X u):.0I
associated company 联属公司,联营公司 p'uz2/g
association 联合,结合;协会,社团 0Qp'} _
assumption 假设,假定 ~5NGDT#L*
at a given date 在某一特定时日 =
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attestation 鉴证,公证 Pp_3 nyQ
attestation service 鉴证服务 #(
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audit adjustment 审计调整 BozK!"R_<
audit areas 审计领域 m@.{zW7bO
audit conclusion 审计结论 Qc;[mxQe
audit effectiveness 审计效果 L~{Vt~H9"
audit efficiency 审计效率 WrNgV@P
audit engagement letter 审计业务约定书 \83A|+k
audit evidence 审计证据 -FN6sNvIh
audit fee 审计费 mRH]'dlD7
audit files 审计档案 aNC,ccm
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 +n[wkgFd
audit mark 审计标识 !t
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audit materiality 审计重要性 %hbLT{w
audit method 审计方法 {7Avba
audit objective 审计目标,审计目的 : W^\
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audit of financial statements 会计报表审计,财务报表审计 1MI7l)D?
audit opinion 审计意见 1?RCJ]
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audit period 被审计期间,被审计年度 g0j4<\F2\
audit plan 审计计划 ;3|Lw<D5;
audit planning 编制审计计划,制定审计计划,审计计划 CQ
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audit planning stage 审计计划阶段 d
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audit procedure 审计程序 +;*(a3Gp
audit programme 审计程序表,具体审计计划 %lJiM`a
audit report 审计报告 %s2"W~
audit report with a disclaimer of opinion 拒绝表示意见审计报告 $U1kP?pR
audit report with a qualified opinion 有保留意见的审计报告 mBZDl4 '
audit report with an adverse opinion 否定意见的审计报告 DRW.NL o
audit report with dual dates 双重日期审计报告 $SzCVWS
audit reporting stage 审计报告阶段 @zynq
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audit responsibility 审计责任 Zng` oFD
audit results 审计结果 o9LD6$
audit risk 审计风险 I?Jii8|W9
audit sampling 审计抽样 GHJ=-9{YL
audit sampling techniques 审计抽样方法,审计抽样技术 Ui|a}`c
audit strategies 审计策略 zrU$SWU
audit summary 审计总结,审计小结 LAY)">*49H
audit team 审计小组 <W51 oO
audit test 审计测试 I0H Y#z%
audit trail 审计轨迹 X;6
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audit work 审计工作 |5IY`;+9
audit working paper 审计工作底稿 {9Mdt`WL
audited financial statement 审计会计报表,已审计财务报表 FPMSaN P
Auditing Guidelines (the~) 审计规范指南 $',GkK{NX
auditing standards 审计准则 <`xRqe:&9
audit-oriented working paper (审计)业务类工作底稿 HS
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authorisation 授权 l?JO8^Nn
authorisation of transaction 交易的授权 !+A"Lej
availability 可获得性 {?f ^
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balance 余额;差额;平衡 Hx2j=Q_dw
balance sheet 资产负债表 CoUd16*"JM
bank 银行 (C l`+ V
bank account 银行账户,银行户头 ]v@ tZ}
bank statement 银行对账单 &&9c&xgzE
barter transaction 易货交易,以物换物交易 IN|i)?rh
basis of audit 审计依据 ^Em@6fz[
basis of preparation (会计报表的)编制基础 bN4&\d*u#
book of account 账目,账簿 +/3
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borrowing 借款,贷款,借债 Vr-3M+l=O
branch 分支,分支机构,分店 QK?2E
brought forward (账户余额等的)承上年,承上期,承上页 R)d99j^"
budget 预算 K_&c5(-(_
building 建筑物;大楼
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business conditions 业务情况,经营情况 B)DC,+@$
business licence (企业等的)营业执照 G{f`K^
business relation 业务关系 :%uyy5A
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