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 B;piO-hH
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审计词汇英汉对照 AYp~;@
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ability to continue as a going concern 持续经营能力 !*?9n^PaF
acceptability 可接受性,可接受程度 $>
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acceptable level of detection risk 检查风险的可接受水平 }O| 9Qb
acceptance of engagement 接受委托 (I35i!F+tY
accepting the engagement for the first time 首次接受委托 y3PrLBTz
access to asset 对资产的接触 MY}K.^4^
according to 根据,依据,依照 k;qWiYMV
account balance 账户余额 -YrMV
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account for 对……进行会计处理,核算;解释 =(
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accounting 会计,会计学 GY^;$ ?
accounting advisory serve 会计咨询服务 (qz)3Fa
accounting firm 会计师事务所 nI1(2a1
accounting information 会计信息,会计资料 $3%+N|L
accounting period 会计期间
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accounting policies 会计政策 7;&,LH
accounting professional bodies 会计职业组织,会计职业团体 }u{gQlV
accounting records 会计记录 ~-R2mAUK
accounting responsibility 会计责任 33&\E- Q>
accounting service 会计服务 ovDPnf(
accounting standards 会计准则 G!h75G20
Accounting Standards for Business Enterprises 企业会计准则 qL[SwEc
accounting system 会计系统 $q.}eb0
accounting treatment 会计处理 g=,}j]tl
accuracy 准确性,精确性 8Kk41 =
additional audit procedures 追加审计程序 ibG>|hV
addressee 收件人,收信人 (Q8r2*L
Administration of State-owned Assets (the~) 国有资产管理局 eg1F[~YL/
administrative laws and regulations 行政法规 @g]EY&Uzl
adverse impact 不利影响,负面影响 8.+
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adverse opinion 反对意见 J(wFJg\/
advisory group 咨询组,顾问组 Zs ,6}m\
agency fee 代理费,代理费用 9jM7z/Ff
aggregate 总计,合计为…… }Gy M<!:
alternation of document and record 变造文件和记录 j['B9vG
alternative audit procedures 替代审计程序,备选审计程序 #VVfHCy
amend 修改,修订 1EWZA
amortisation 摊销 uU^iY$w
analytical capacity 分析能力 ["4Tn0g ;
analytical procedures 分析性程序 ]0j_yX
annual financial statements 年度会计报表,年度财务报表 1MT,A_L
appendix 附录,附表 a;M{-G
applicable 适用的 Q;A\M
applicable laws and regulations 适用的法规 mVh;=>8K
application systems 应用系统 j-DWz>x
apply consistently 一贯地执行,一贯地实施 /SQ/$`1{
appropriate 适当的,合适的; y\Utm$)j
征用,挪用 #N'9
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appropriate authorization 适当的授权 nj0]c`6rN@
appropriateness of audit evidence 审计证据的适当性 4z9lk^#"X
approval 批准,核准 kRBO]
assertion (会计报表上的)认定;确认 $$"G1<EZ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &g1\0t
asset 资产,财产
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asset restructuring 资产重组 Y:, rN
assignment of duties 职责的划分 R^P>yk8
assistant 助理,助理人员 E-FR
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associated company 联属公司,联营公司 !6@ 'H4cb=
association 联合,结合;协会,社团 ^
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assumption 假设,假定 Id>4fF:o
at a given date 在某一特定时日 =6"5kz10
attestation 鉴证,公证 X J)Y-7c
attestation service 鉴证服务 S6a\KtVa
audit adjustment 审计调整 I~@8SSO,vH
audit areas 审计领域 )5gj0#|CG@
audit conclusion 审计结论 Pnm$g;`P
audit effectiveness 审计效果 ,sL%Ykr
audit efficiency 审计效率 0\X<vrW
audit engagement letter 审计业务约定书 5gqs"trF
audit evidence 审计证据 ( }Bb=
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audit fee 审计费 NY.* S6
audit files 审计档案 H:~u(N
audit findings 审计中发现的事项 '[%#70*
audit implementation stage 审计实施阶段 AX<f$%iqD
audit mark 审计标识 d!YP{y P
audit materiality 审计重要性 X;Sb^c"j1
audit method 审计方法 w D r/T3
audit objective 审计目标,审计目的 a#;;0R $
audit of financial statements 会计报表审计,财务报表审计 5g/,VMe
audit opinion 审计意见 \=bKuP(it
audit period 被审计期间,被审计年度 s&-MJ05y
audit plan 审计计划 q CYu@Ho
audit planning 编制审计计划,制定审计计划,审计计划 5)eM0,:
audit planning stage 审计计划阶段 1gbFl/i6T
audit procedure 审计程序 {\P%J:s#9
audit programme 审计程序表,具体审计计划 ]
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audit report 审计报告 $T^q>v2u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 H"6x/&s.=k
audit report with a qualified opinion 有保留意见的审计报告 %Uz\P|6PO
audit report with an adverse opinion 否定意见的审计报告 Ve&_NVPrd
audit report with dual dates 双重日期审计报告 ?4Rd4sIM$u
audit reporting stage 审计报告阶段 RLB"}&SF]
audit responsibility 审计责任 r9'[7b1l
audit results 审计结果 \y]K]iv
audit risk 审计风险 %xOxMK@
audit sampling 审计抽样 hpb|| V
audit sampling techniques 审计抽样方法,审计抽样技术 #~"IlBk\
audit strategies 审计策略 /bB4ec8!
audit summary 审计总结,审计小结 :TG;W,`.V
audit team 审计小组
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audit test 审计测试 J&,hC%]
audit trail 审计轨迹 'ET];iZ2
audit work 审计工作 kwc
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audit working paper 审计工作底稿 }9fch9>Zr
audited financial statement 审计会计报表,已审计财务报表 h72/03!
Auditing Guidelines (the~) 审计规范指南 1BU97!
auditing standards 审计准则 jTIG#J)
audit-oriented working paper (审计)业务类工作底稿 A@)Q-V8*9s
authorisation 授权 \GxqE8
authorisation of transaction 交易的授权 ,.>9$( s
availability 可获得性 85q/|9D
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balance 余额;差额;平衡 4^l 9d
balance sheet 资产负债表 !V3+(o1
bank 银行 C1=&Vm>g+
bank account 银行账户,银行户头 a(]&H
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bank statement 银行对账单 9$;5J
barter transaction 易货交易,以物换物交易 wTU$jd1;+
basis of audit 审计依据 4=Ru{ewRV
basis of preparation (会计报表的)编制基础 *YvtT(Gt
book of account 账目,账簿 $jE<n/8
borrowing 借款,贷款,借债 EHm
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branch 分支,分支机构,分店 IONo&~-l
brought forward (账户余额等的)承上年,承上期,承上页 [07E-TT2U
budget 预算 o?>0WSLlm
building 建筑物;大楼 m[v0mXE
business conditions 业务情况,经营情况 8^y=
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business licence (企业等的)营业执照 KYm8|]'g
business relation 业务关系 DX>LB$dy?
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