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 ke~S[bL%-
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审计词汇英汉对照 &@&0n)VTd
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ability to continue as a going concern 持续经营能力 ,o?yS>L_r
acceptability 可接受性,可接受程度 j$%uip{
acceptable level of detection risk 检查风险的可接受水平 :<"b"{X"
acceptance of engagement 接受委托 1kDr;.m%
accepting the engagement for the first time 首次接受委托 }\-"L/D?+
access to asset 对资产的接触 K0YUN^St
according to 根据,依据,依照 5:T)hoF@
account balance 账户余额 W)OoHpdw
account for 对……进行会计处理,核算;解释 i
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accounting 会计,会计学 "{1SDbwmMo
accounting advisory serve 会计咨询服务 2A,iY}R
accounting firm 会计师事务所 #0F6{&;
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accounting information 会计信息,会计资料 jO5R
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accounting period 会计期间 :)P Aj
accounting policies 会计政策 Bkq3-rX\
accounting professional bodies 会计职业组织,会计职业团体 C{5^UCJkg
accounting records 会计记录 )|Il@unp/
accounting responsibility 会计责任 ]TTQ;F
accounting service 会计服务 u djahI<{
accounting standards 会计准则 0r |mg::'
Accounting Standards for Business Enterprises 企业会计准则 N.l\2S}
accounting system 会计系统 S1`;2mAf*
accounting treatment 会计处理 4ne95_i
accuracy 准确性,精确性 {&qB!axj
additional audit procedures 追加审计程序 Y)7LkZO(y
addressee 收件人,收信人 qad`muAd
Administration of State-owned Assets (the~) 国有资产管理局 `H#G/zOr
administrative laws and regulations 行政法规 gPA),
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adverse impact 不利影响,负面影响 $%%K9Y
adverse opinion 反对意见 E+tV7xa~
advisory group 咨询组,顾问组 pT=YV
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agency fee 代理费,代理费用 6q8b>LG|
aggregate 总计,合计为…… W/?\ 8AE
alternation of document and record 变造文件和记录 (:TZ~"VY
alternative audit procedures 替代审计程序,备选审计程序 ?F!
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amend 修改,修订 \i}:Vb(^
amortisation 摊销 [=otgVteN"
analytical capacity 分析能力 mv0JD(
analytical procedures 分析性程序 uPvE;E_
annual financial statements 年度会计报表,年度财务报表 /HiRbwQK#
appendix 附录,附表 1~|o@CO
applicable 适用的 GQR|t?:t
applicable laws and regulations 适用的法规 `'gadCTb=
application systems 应用系统 REaU=-m-
apply consistently 一贯地执行,一贯地实施 1638U1
appropriate 适当的,合适的; AlH\IP
征用,挪用 <q dM
appropriate authorization 适当的授权 eX1<zzd
appropriateness of audit evidence 审计证据的适当性 "y5LojdCs
approval 批准,核准 r^2>60q'
assertion (会计报表上的)认定;确认 /^XGIQ/W
assessed level of control risk 对控制风险的评估,控制风险的评估水平 u]!ZW&
asset 资产,财产 Ck;>9>
asset restructuring 资产重组 $vQ#ah/k
assignment of duties 职责的划分 B7R*g,(
assistant 助理,助理人员 }qk8^W{
associated company 联属公司,联营公司 /xu#ZZ?8F_
association 联合,结合;协会,社团 F79
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assumption 假设,假定 jIOrB}
at a given date 在某一特定时日 > 0kZ-M5
attestation 鉴证,公证 z;F6:aBa
attestation service 鉴证服务 ,Zs"r}G^
audit adjustment 审计调整 #$ Q2ijT0
audit areas 审计领域
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audit conclusion 审计结论 p3N/"t&>
audit effectiveness 审计效果 RdtF5#\z
audit efficiency 审计效率 &E(KOfk#
audit engagement letter 审计业务约定书 b_p/ 1W:
audit evidence 审计证据 gFx2\QV
audit fee 审计费 o(w xu)
audit files 审计档案
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audit findings 审计中发现的事项 (/oHj^>3N`
audit implementation stage 审计实施阶段 SBNeN]
audit mark 审计标识 Jh)x_&R&Q
audit materiality 审计重要性 "G+g(?N]j
audit method 审计方法 SMMsXH
audit objective 审计目标,审计目的 B_u1FWc
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 MzWVsV
audit period 被审计期间,被审计年度 :|P[u+v
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 s_j ?L
audit planning stage 审计计划阶段 O8 \dMb
audit procedure 审计程序 2A5R3x=\
audit programme 审计程序表,具体审计计划 -%5O:n
audit report 审计报告 J2ryYdo>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1F*3K3T {
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 *T+Bjj;w
audit report with dual dates 双重日期审计报告 Wvg+5Q
audit reporting stage 审计报告阶段 -!~T$}/F
audit responsibility 审计责任 DF>LN%a~
audit results 审计结果 N"+o=nS
audit risk 审计风险 tE~OWjL
audit sampling 审计抽样 " G&S`8
audit sampling techniques 审计抽样方法,审计抽样技术 5Wyo!pRi
audit strategies 审计策略 \bc ob8u
audit summary 审计总结,审计小结 zOEdFU{x
audit team 审计小组 VD,p<u{r
audit test 审计测试 D
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audit trail 审计轨迹 K
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audit work 审计工作 8H%-/2NW
audit working paper 审计工作底稿 2EU((Q`>=(
audited financial statement 审计会计报表,已审计财务报表 *j9hjq0j
Auditing Guidelines (the~) 审计规范指南 fs:%L
auditing standards 审计准则 Pa8E.<>
audit-oriented working paper (审计)业务类工作底稿 gE_i#=bw
authorisation 授权 19r4J(pV
authorisation of transaction 交易的授权 Q^|ZoJS
availability 可获得性 #%=6DHsK
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balance 余额;差额;平衡 _yu d
balance sheet 资产负债表 T@S\:P
bank 银行 b!
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bank account 银行账户,银行户头 V\!6K
bank statement 银行对账单 q$<M2
barter transaction 易货交易,以物换物交易 hI^H
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basis of audit 审计依据 "IjCuR;#
basis of preparation (会计报表的)编制基础 T&ECGF;Y/
book of account 账目,账簿 b%TS37`^[
borrowing 借款,贷款,借债 ['*{f(AI
branch 分支,分支机构,分店 EGY'a*]cU
brought forward (账户余额等的)承上年,承上期,承上页 ~$bkWb*RJ
budget 预算 hJ>Kfm
building 建筑物;大楼 Y%i=u:}fm
business conditions 业务情况,经营情况 ?bq S{KF
business licence (企业等的)营业执照 =Fd!wkB'{
business relation 业务关系 gc
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