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 j/ 9F
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审计词汇英汉对照 p`{<q
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ability to continue as a going concern 持续经营能力 s26s:A3rh
acceptability 可接受性,可接受程度 o,bV.O.W
acceptable level of detection risk 检查风险的可接受水平 QHMXQyr(
acceptance of engagement 接受委托 pl fz)x3
accepting the engagement for the first time 首次接受委托 U <4<8'
access to asset 对资产的接触 K+T`'J4
according to 根据,依据,依照
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account balance 账户余额 +t.T+`
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account for 对……进行会计处理,核算;解释 Vl^jTX5N
accounting 会计,会计学 [p4a\Qg0
accounting advisory serve 会计咨询服务 MrOW&7
accounting firm 会计师事务所 J>hl&J
accounting information 会计信息,会计资料 qcQ`WU{
accounting period 会计期间 XZp(Po:H
accounting policies 会计政策 e
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accounting professional bodies 会计职业组织,会计职业团体 P[XE5puC
accounting records 会计记录 y*Ex5N~JC
accounting responsibility 会计责任 5Odi\SJ&
accounting service 会计服务 3w{i5gGn
accounting standards 会计准则 s)/i_Oe$\
Accounting Standards for Business Enterprises 企业会计准则 :Oq!.uO
accounting system 会计系统 >Cd%tIie*
accounting treatment 会计处理 +qsdA#2
accuracy 准确性,精确性 4D\_[(P
additional audit procedures 追加审计程序 *#UDMoz<
addressee 收件人,收信人 pk;bx2CP8
Administration of State-owned Assets (the~) 国有资产管理局 6mRvuJ%
administrative laws and regulations 行政法规 Mv4JF(,S
adverse impact 不利影响,负面影响 %5F=!(w
adverse opinion 反对意见 puXJ:yo(
advisory group 咨询组,顾问组 2vj)3%:7#E
agency fee 代理费,代理费用 ;=h^"et
aggregate 总计,合计为…… ;C{2*0"H|
alternation of document and record 变造文件和记录 I
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alternative audit procedures 替代审计程序,备选审计程序 zac>tXU;
amend 修改,修订 P.;B
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amortisation 摊销
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analytical capacity 分析能力 p' /$)klt
analytical procedures 分析性程序 XHpoaHyx
annual financial statements 年度会计报表,年度财务报表 Q~-g tEv+&
appendix 附录,附表 'Iu$4xo`[
applicable 适用的 z)|56
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applicable laws and regulations 适用的法规 0dIJgKanGP
application systems 应用系统 PFEi=}Y@((
apply consistently 一贯地执行,一贯地实施 7!MW`L/`
appropriate 适当的,合适的; (x.K%
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征用,挪用 NO* 1km[#
appropriate authorization 适当的授权 P\N`E?lJL
appropriateness of audit evidence 审计证据的适当性 7z%zXDe~T[
approval 批准,核准 f0wQn09
assertion (会计报表上的)认定;确认 Hk6Dwe[y
assessed level of control risk 对控制风险的评估,控制风险的评估水平 I"@5=m5
asset 资产,财产 )QI]b4[
asset restructuring 资产重组 l'3NiIX
assignment of duties 职责的划分 K bwWrf
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assistant 助理,助理人员 M5%u>$2
associated company 联属公司,联营公司 1Ete;r%5=
association 联合,结合;协会,社团 _|6{(
assumption 假设,假定 7qzI]
at a given date 在某一特定时日
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attestation 鉴证,公证 xhqIE3gd
attestation service 鉴证服务 vkBngsS
audit adjustment 审计调整 A E7>jkHB
audit areas 审计领域 E}1[&
audit conclusion 审计结论 Mw+]*
audit effectiveness 审计效果 39m#
audit efficiency 审计效率 .`,YUr$.
audit engagement letter 审计业务约定书
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audit evidence 审计证据 B~~rLo:a
audit fee 审计费 \".3x
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audit files 审计档案 urog.Q
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 Wb*d`hzQ}
audit mark 审计标识 'MG)noN5
audit materiality 审计重要性 &1B)mj
audit method 审计方法 x
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audit objective 审计目标,审计目的 EW]gG@w]5r
audit of financial statements 会计报表审计,财务报表审计 g~Q#U;]
audit opinion 审计意见 ]qv/+~Qs>
audit period 被审计期间,被审计年度 P5aHLNit
audit plan 审计计划 NrL%]dl3/
audit planning 编制审计计划,制定审计计划,审计计划 o.k#|q
audit planning stage 审计计划阶段 pK$^@~DE
audit procedure 审计程序 L2K4nTA
audit programme 审计程序表,具体审计计划 f#^%\K:YYR
audit report 审计报告 KN+*_L-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 5(DCq(\P*
audit report with a qualified opinion 有保留意见的审计报告 *(r85lEou)
audit report with an adverse opinion 否定意见的审计报告 ]>`Q"g~0
audit report with dual dates 双重日期审计报告 9`c :sop
audit reporting stage 审计报告阶段 ]HCt%5
audit responsibility 审计责任 nre8 F
audit results 审计结果 9 -TFyZYU
audit risk 审计风险 )EcF[aO
audit sampling 审计抽样 ,Xb :f/lB
audit sampling techniques 审计抽样方法,审计抽样技术 ];Z_S`JR
audit strategies 审计策略 a2YdkdjT
audit summary 审计总结,审计小结 ?|8H$1
audit team 审计小组 [& hdyLt
audit test 审计测试 zHx
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audit trail 审计轨迹 &G'R{s&"
audit work 审计工作 hr)TC-
audit working paper 审计工作底稿 VSP[G ,J.
audited financial statement 审计会计报表,已审计财务报表 (S(=W G
Auditing Guidelines (the~) 审计规范指南 uHwuw_eK`
auditing standards 审计准则 vmmu[v
audit-oriented working paper (审计)业务类工作底稿 + ^~n09
authorisation 授权 lz # inC|
authorisation of transaction 交易的授权 E2dSOZS:)%
availability 可获得性 4NbC V)Dm
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balance 余额;差额;平衡 -4HI9Czts
balance sheet 资产负债表 BKJW\gS2
bank 银行 g[Yok`e[
bank account 银行账户,银行户头 oTfEX4 t {
bank statement 银行对账单 '9RHwKu&s
barter transaction 易货交易,以物换物交易 &,K;F'
basis of audit 审计依据 !X#=Pt[,
basis of preparation (会计报表的)编制基础 qnT:x{o
book of account 账目,账簿 6%fU}si
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borrowing 借款,贷款,借债 l?#([(WM
branch 分支,分支机构,分店 [;tbNVZK
brought forward (账户余额等的)承上年,承上期,承上页 q 2=^l
budget 预算 ^TB%| yZ _
building 建筑物;大楼 9]kWM]B)o
business conditions 业务情况,经营情况 wdp4- *
business licence (企业等的)营业执照 QMkLAZ
business relation 业务关系 AoTL)',
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