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 ew"m!F#
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ability to continue as a going concern 持续经营能力 I:/4t^%
acceptability 可接受性,可接受程度 sVD([`Nmc
acceptable level of detection risk 检查风险的可接受水平 ./!KE"!
acceptance of engagement 接受委托 Ko-QR(
accepting the engagement for the first time 首次接受委托 %jgg59
access to asset 对资产的接触 /T#o<D
according to 根据,依据,依照 cV(H<"I
account balance 账户余额 7n>|D^
account for 对……进行会计处理,核算;解释 &`sR){R
accounting 会计,会计学 agTK=
accounting advisory serve 会计咨询服务 a?\ `
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 M[vCpa
accounting period 会计期间
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accounting policies 会计政策 .)nCOwR6p
accounting professional bodies 会计职业组织,会计职业团体 Wlxk
accounting records 会计记录 j>g9\i0O1
accounting responsibility 会计责任 =KW|#]RB^
accounting service 会计服务 o7QK8#
accounting standards 会计准则 Q^kMCrp
Accounting Standards for Business Enterprises 企业会计准则 (77Dif0)'
accounting system 会计系统 bF7`] 83
accounting treatment 会计处理 s3y}Yg
accuracy 准确性,精确性 y(ldO;.
additional audit procedures 追加审计程序 {!tOI
addressee 收件人,收信人 rOhA*_EG
Administration of State-owned Assets (the~) 国有资产管理局 vy:6
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administrative laws and regulations 行政法规 X
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adverse impact 不利影响,负面影响 QJ6f
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adverse opinion 反对意见 td`wNy\
advisory group 咨询组,顾问组 PKATw>zg<
agency fee 代理费,代理费用 2"_ 18l.
aggregate 总计,合计为…… 2O^32TdS
alternation of document and record 变造文件和记录 &,Uc>L%m
alternative audit procedures 替代审计程序,备选审计程序 H|'$dO)W
amend 修改,修订 1URT2$2p
amortisation 摊销 <|wmjW/D
analytical capacity 分析能力 r}Q@VS%%
analytical procedures 分析性程序 ]#+5)[N$>
annual financial statements 年度会计报表,年度财务报表 W|)(|W
appendix 附录,附表 rufRaar
applicable 适用的 w`"W3(
applicable laws and regulations 适用的法规 Dj/Q1KY$m
application systems 应用系统 *Y^5M"AB_
apply consistently 一贯地执行,一贯地实施 t>=GVu^
appropriate 适当的,合适的; jeyaT^F(
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appropriate authorization 适当的授权 @$_rEdwi
appropriateness of audit evidence 审计证据的适当性 .Pqj6Ko9
approval 批准,核准 s@R3#"I
assertion (会计报表上的)认定;确认 wP+'04H0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Q&tFv;1w6
asset 资产,财产 ]IL3 $eR
asset restructuring 资产重组 &<m
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assignment of duties 职责的划分 z, :+Oc
assistant 助理,助理人员 5,g$|,Shv
associated company 联属公司,联营公司 30e(4@!4vW
association 联合,结合;协会,社团 $K;_Wf
assumption 假设,假定 ,[+ZjAyG}#
at a given date 在某一特定时日 d8 3+6d
attestation 鉴证,公证 F&-5&'6G+
attestation service 鉴证服务 oM m/!Dc
audit adjustment 审计调整 2I9{+>k
audit areas 审计领域 -{.h\
audit conclusion 审计结论 K1CMLX]m
audit effectiveness 审计效果 R?i-"JhW
audit efficiency 审计效率 8j({=xbg&
audit engagement letter 审计业务约定书 <%T%NjN
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audit evidence 审计证据 u~j'NOv
audit fee 审计费 W"#j7p`d
audit files 审计档案 ]g>T9,)l
audit findings 审计中发现的事项 T749@! v`z
audit implementation stage 审计实施阶段 2-/YYe;C
audit mark 审计标识 *NKC\aV`0
audit materiality 审计重要性 Va&KIHw
audit method 审计方法 C _k_D
audit objective 审计目标,审计目的 !:`
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audit of financial statements 会计报表审计,财务报表审计 a?f5(qW3
audit opinion 审计意见 Fvcq^uZ
audit period 被审计期间,被审计年度 %DHP
audit plan 审计计划 GN8`xR{J*
audit planning 编制审计计划,制定审计计划,审计计划 D
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audit planning stage 审计计划阶段 E9
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audit procedure 审计程序 \:18Uoe7
audit programme 审计程序表,具体审计计划 xNkwTDN5
audit report 审计报告 `3H?*\<(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Ji)a%j1V9
audit report with a qualified opinion 有保留意见的审计报告 X,Q6
audit report with an adverse opinion 否定意见的审计报告 bDcWb2lqs
audit report with dual dates 双重日期审计报告 rYP8V
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audit reporting stage 审计报告阶段 oC;l5v<
audit responsibility 审计责任 1-ndJ@Wlz
audit results 审计结果 1L(Nfkh
audit risk 审计风险 cPa 0n4
audit sampling 审计抽样 ?
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audit sampling techniques 审计抽样方法,审计抽样技术 jtlDS f#
audit strategies 审计策略 mw%[qeLV
audit summary 审计总结,审计小结 pU\xzL D
audit team 审计小组 -6*OF.Ag`
audit test 审计测试 ^.B `Z{Jb
audit trail 审计轨迹 "J0Oa?
audit work 审计工作 #z1ch,*3;
audit working paper 审计工作底稿 *U5>j#,
audited financial statement 审计会计报表,已审计财务报表 }r\SP3
Auditing Guidelines (the~) 审计规范指南 P"[l86:
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 *=KexOa9
authorisation 授权 (urfaZ;@+
authorisation of transaction 交易的授权 3IRRFIiO
availability 可获得性
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balance 余额;差额;平衡 "|~B};|MFF
balance sheet 资产负债表 yQQDGFTb!=
bank 银行 ~6Ee=NaLzP
bank account 银行账户,银行户头 =QO1FO
bank statement 银行对账单 a#~Z5>{
barter transaction 易货交易,以物换物交易 71.:p,Z@z
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 t=@Jw
borrowing 借款,贷款,借债 PxCl]~v
branch 分支,分支机构,分店 3:CQMZ|;@
brought forward (账户余额等的)承上年,承上期,承上页 9lazo
budget 预算 J 6d n~nPK
building 建筑物;大楼 D ;T r
business conditions 业务情况,经营情况 Vzv.e6_
business licence (企业等的)营业执照 2+G:04eS,e
business relation 业务关系 cB9KHq B
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