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 jr`swyg
Ue}1(2.v
审计词汇英汉对照 #:?:gY<
u`XRgtI{g?
A aT,W
XW*
YuhfPa
z4YDngf=4
ability to continue as a going concern 持续经营能力 \'2rs152
acceptability 可接受性,可接受程度 -5*OSA:8x
acceptable level of detection risk 检查风险的可接受水平 nvR%Ub x
acceptance of engagement 接受委托 D"4*l5l
accepting the engagement for the first time 首次接受委托 "09v6Tx
access to asset 对资产的接触 <-1:o*8:}
according to 根据,依据,依照 _WS8I>
account balance 账户余额 .rBU"Rbo
account for 对……进行会计处理,核算;解释 XpANaqH\
accounting 会计,会计学 ;Rv WF )
accounting advisory serve 会计咨询服务 q7CLxv
&QG
accounting firm 会计师事务所 LH54J;7Y
accounting information 会计信息,会计资料 |eRE'Wd0
accounting period 会计期间 T={!/y+
accounting policies 会计政策 vd%AV(]<LJ
accounting professional bodies 会计职业组织,会计职业团体 ozY$}|sjDT
accounting records 会计记录 X@kgc&`0
accounting responsibility 会计责任 ~7b#BXzP
accounting service 会计服务
_n:RA)4*
accounting standards 会计准则 :Quep-:fy<
Accounting Standards for Business Enterprises 企业会计准则 Ar)EbGId
accounting system 会计系统 3FvVM0l"
accounting treatment 会计处理 +&\.
]Pp
accuracy 准确性,精确性 6|=]i-8
additional audit procedures 追加审计程序 ^P,Pj z
addressee 收件人,收信人 !Ge;f/@
Administration of State-owned Assets (the~) 国有资产管理局 3/gR}\=
administrative laws and regulations 行政法规 reR@@O
adverse impact 不利影响,负面影响 9 m8KDB[N
adverse opinion 反对意见 g{Av
=66Z
advisory group 咨询组,顾问组 4Q!%16
P
agency fee 代理费,代理费用 P<>NV4
aggregate 总计,合计为…… uG -+&MU?
alternation of document and record 变造文件和记录 `a52{Wa
alternative audit procedures 替代审计程序,备选审计程序 dw;<Q
amend 修改,修订 b"\lF1Nf&o
amortisation 摊销 GLIY!BU<C
analytical capacity 分析能力 ^U?Ac=
analytical procedures 分析性程序 yMdu
Zmkc
annual financial statements 年度会计报表,年度财务报表 RR=WD -l
appendix 附录,附表 8AW}7.<5
applicable 适用的 ]Sj;\Iz
applicable laws and regulations 适用的法规 )@9Eq|jMC
application systems 应用系统 ZklO9Ox(
apply consistently 一贯地执行,一贯地实施 Ep(xlHTv
appropriate 适当的,合适的; ?<F([
(
征用,挪用 )*_G/<N)|
appropriate authorization 适当的授权 g}R#0gkdk}
appropriateness of audit evidence 审计证据的适当性 r?u4[
Oe#
approval 批准,核准 kxJs4BY0
assertion (会计报表上的)认定;确认 5$!idfDr|m
assessed level of control risk 对控制风险的评估,控制风险的评估水平
aoz+T h3
asset 资产,财产 K. B\F)K
asset restructuring 资产重组 khjdTq\\
assignment of duties 职责的划分 Lios1|5
assistant 助理,助理人员 0,-]O=
associated company 联属公司,联营公司 9_==C"F
association 联合,结合;协会,社团
{Y/0BS2D
assumption 假设,假定 r]-
n,
at a given date 在某一特定时日 `oe=K{aX
attestation 鉴证,公证 ogSDV
attestation service 鉴证服务 fn
/?I\
audit adjustment 审计调整 f?ycZ
audit areas 审计领域 p*<I_QM!
audit conclusion 审计结论 Z79 6;qk
audit effectiveness 审计效果 EKO'S+~
audit efficiency 审计效率 tBkgn3w
audit engagement letter 审计业务约定书 LK4NNZf7
audit evidence 审计证据 N"<.v6Z
audit fee 审计费 qi/k`T
audit files 审计档案 OmkJP
audit findings 审计中发现的事项 IAzFwlO9
audit implementation stage 审计实施阶段 8pf]M&
audit mark 审计标识 #/Ob_~-?j
audit materiality 审计重要性 #5h_{q4l
audit method 审计方法 R|}4H*N
audit objective 审计目标,审计目的 !YpH\wUyvP
audit of financial statements 会计报表审计,财务报表审计 $,O8SW.O$
audit opinion 审计意见 I@z@s}x>
audit period 被审计期间,被审计年度 {/)i}V#RE
audit plan 审计计划 @f"[*7Q`/
audit planning 编制审计计划,制定审计计划,审计计划 Z&?4<-@6\p
audit planning stage 审计计划阶段 y|+5R5}K
audit procedure 审计程序 g||EjCsp
audit programme 审计程序表,具体审计计划 c2Z!Vtd
audit report 审计报告 Z3MhHvvgp{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &,8Q
e;
audit report with a qualified opinion 有保留意见的审计报告 FZ%h7Oe
audit report with an adverse opinion 否定意见的审计报告 lvODhoT
audit report with dual dates 双重日期审计报告 AvZ5?rN$
audit reporting stage 审计报告阶段 q2F`q. j
audit responsibility 审计责任 ._>03, "
audit results 审计结果 d 4tL
audit risk 审计风险 x6JV@wA&
audit sampling 审计抽样 F (kq
audit sampling techniques 审计抽样方法,审计抽样技术 .3UJ*^
(?
audit strategies 审计策略 h{_\okC>
audit summary 审计总结,审计小结 d3\?:}o,
audit team 审计小组 x0%
m}P/
audit test 审计测试 \"RCJadK
audit trail 审计轨迹 P@G U2[1
audit work 审计工作 bh5P98
s
audit working paper 审计工作底稿 &+(D< U
audited financial statement 审计会计报表,已审计财务报表 #J3}H
Auditing Guidelines (the~) 审计规范指南 dZIbajs'
auditing standards 审计准则 $Bncdf
audit-oriented working paper (审计)业务类工作底稿 N;YFr
authorisation 授权 {5
pK8
authorisation of transaction 交易的授权 "
wT?$E
availability 可获得性 :4 z\Q]
B (y?F8]TfM
balance 余额;差额;平衡 u59l)8=
balance sheet 资产负债表 V;R gO}
bank 银行 ZZ{c
bank account 银行账户,银行户头 `WCL-OoZc5
bank statement 银行对账单 9 4H')(
barter transaction 易货交易,以物换物交易 />8A?+g9u
basis of audit 审计依据 qHgtd+
I
basis of preparation (会计报表的)编制基础 B%u[gNZ
book of account 账目,账簿 o~y{9Q
borrowing 借款,贷款,借债 2DsP "q79k
branch 分支,分支机构,分店 NBasf
n
brought forward (账户余额等的)承上年,承上期,承上页
Opf)TAl{
budget 预算 "XV@OjrE
building 建筑物;大楼 ^1c7\"{
business conditions 业务情况,经营情况 z__t8yc3
business licence (企业等的)营业执照 Op9 ^Eu%n
business relation 业务关系 >Q(\vl@N=
S]%,g%6i