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 q89#Ftkt
9nFPGIz+
审计词汇英汉对照 tTT./-*0
MjAF&bD^
A {jX
h/`
SEn-8ZF
P| o_/BS
ability to continue as a going concern 持续经营能力 b{C3r3B8
acceptability 可接受性,可接受程度 n1n1}
acceptable level of detection risk 检查风险的可接受水平 "(6]K}k@
acceptance of engagement 接受委托 >bia
FK>t
accepting the engagement for the first time 首次接受委托 \>8"r,hG|
access to asset 对资产的接触 0Dj<-n{9
according to 根据,依据,依照 W2VH? -Gw
account balance 账户余额 *<yKT$(+_
account for 对……进行会计处理,核算;解释 2t3'"8xJ
accounting 会计,会计学 d~](S<k
accounting advisory serve 会计咨询服务 ]wg+zOJu]+
accounting firm 会计师事务所 \dAh^B K1(
accounting information 会计信息,会计资料 .u3!%{/v(c
accounting period 会计期间 Ixhe86-:T
accounting policies 会计政策 :xitV]1.
accounting professional bodies 会计职业组织,会计职业团体 FnN@W^/z
accounting records 会计记录 N#-P}\Q9
accounting responsibility 会计责任 n{dl-P
accounting service 会计服务 [-X=lJ:+h
accounting standards 会计准则 N4$!V}pp
Accounting Standards for Business Enterprises 企业会计准则 Vd2bG4*=
accounting system 会计系统 ~
yH<,e
accounting treatment 会计处理 =}Np0UP
accuracy 准确性,精确性 _ECWS fZ
additional audit procedures 追加审计程序 %t&n%dhJ
addressee 收件人,收信人 A2{u("^[6
Administration of State-owned Assets (the~) 国有资产管理局 NJfI9 L
administrative laws and regulations 行政法规 #/NZ0IbHk
adverse impact 不利影响,负面影响 =,q,W$-
adverse opinion 反对意见 };[~>Mzl
advisory group 咨询组,顾问组 x:W nF62
agency fee 代理费,代理费用 12\h| S~
aggregate 总计,合计为…… S) /(~
alternation of document and record 变造文件和记录 &>UI {
alternative audit procedures 替代审计程序,备选审计程序 -s`/5kD
amend 修改,修订 CQf!<
amortisation 摊销 &?m|PK) I
analytical capacity 分析能力 ;/$=!9^sZ
analytical procedures 分析性程序 zY\pZG
annual financial statements 年度会计报表,年度财务报表 [hs_HYqJ
appendix 附录,附表 9Xb,Swo~
applicable 适用的 0z@KkU{Z
applicable laws and regulations 适用的法规 /; ;_l2 t
application systems 应用系统 {_0m0
8
apply consistently 一贯地执行,一贯地实施 #9Z\jW6b
appropriate 适当的,合适的; xc.(-g[
征用,挪用 99%oY
appropriate authorization 适当的授权 6eSc`t&
appropriateness of audit evidence 审计证据的适当性
D"^4X'6
approval 批准,核准 6-U+<[,x
assertion (会计报表上的)认定;确认 iUl5yq
assessed level of control risk 对控制风险的评估,控制风险的评估水平 VG*Tdaua~
asset 资产,财产 $2Y'[Dto\
asset restructuring 资产重组 aqq7u5O1r
assignment of duties 职责的划分
3n;UXYJ%
assistant 助理,助理人员 \ct) /
associated company 联属公司,联营公司 :<ye:P1s
association 联合,结合;协会,社团 LAG*H
assumption 假设,假定 j(4BMk
at a given date 在某一特定时日 }J27Y;Zp9
attestation 鉴证,公证 iaAVGgA9+
attestation service 鉴证服务 E/mp.f2!
audit adjustment 审计调整 5gnNgt~
audit areas 审计领域 hsIC5@s3
audit conclusion 审计结论 ]~g6#@l
audit effectiveness 审计效果 !Z978Aub3&
audit efficiency 审计效率 pPt7M'uL"
audit engagement letter 审计业务约定书 |7Fe~TC
audit evidence 审计证据 MP/6AAt7=|
audit fee 审计费 =e'b*KTL,
audit files 审计档案 U4]>8L
audit findings 审计中发现的事项 -oo&8
audit implementation stage 审计实施阶段 aIV(&7KT4
audit mark 审计标识 R7: >'*F
audit materiality 审计重要性 '@)47]~
audit method 审计方法 X;Tayb
audit objective 审计目标,审计目的 va \5
audit of financial statements 会计报表审计,财务报表审计 c , a+u
audit opinion 审计意见 =Nn&$h l
audit period 被审计期间,被审计年度 t_HS0rxG
audit plan 审计计划 UELni,$
audit planning 编制审计计划,制定审计计划,审计计划 OQ&?^S`8',
audit planning stage 审计计划阶段 ?0_Bs4O\
audit procedure 审计程序 VT1Nd
audit programme 审计程序表,具体审计计划 t2Dx$vT*&
audit report 审计报告 __HPwOCG7
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @+LkGrDP
audit report with a qualified opinion 有保留意见的审计报告 OYKeu(=L
audit report with an adverse opinion 否定意见的审计报告 FSZQ2*n5
audit report with dual dates 双重日期审计报告 e573UB
audit reporting stage 审计报告阶段 }t!,{ZryE1
audit responsibility 审计责任 pC 5J
'@
audit results 审计结果 >vE1,JD)w
audit risk 审计风险 5~Vra@iab:
audit sampling 审计抽样 gJn|G#!
audit sampling techniques 审计抽样方法,审计抽样技术 U 2k^X=yl
audit strategies 审计策略 E-,/@4k
audit summary 审计总结,审计小结 l]Ozy@
Ib
audit team 审计小组 ?
n o.hf
audit test 审计测试 >SO !{
audit trail 审计轨迹 5 _X|U*+5
audit work 审计工作 |0 #J=am
audit working paper 审计工作底稿 z(]14250
audited financial statement 审计会计报表,已审计财务报表 n_5m+
1N
Auditing Guidelines (the~) 审计规范指南 o~7~S
auditing standards 审计准则 =C{)i@ +
audit-oriented working paper (审计)业务类工作底稿 8
1; QF_C
authorisation 授权 b X.S`
authorisation of transaction 交易的授权 QI*Y7R~<
availability 可获得性 IV$pA`|V
B .{+<o
balance 余额;差额;平衡 # Vz9j
balance sheet 资产负债表 ;WX)g&
19x
bank 银行 gf/$M[H!
bank account 银行账户,银行户头 m89-rR:Kc
bank statement 银行对账单 1U[8OM{$
barter transaction 易货交易,以物换物交易 .nCF`5T!
basis of audit 审计依据
'PW~4f/m
basis of preparation (会计报表的)编制基础 >r+Dl\R
book of account 账目,账簿 3vx*gfr3
borrowing 借款,贷款,借债 g.-{=kZ
branch 分支,分支机构,分店 BS<5b*wG
brought forward (账户余额等的)承上年,承上期,承上页 J#DYZ>}Y
budget 预算 (`+%K_
building 建筑物;大楼 v%O KOrJ
business conditions 业务情况,经营情况 yRt]
i>
business licence (企业等的)营业执照 p/jC}[$v
business relation 业务关系 8>" vAEf
pyA;%vJn