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 SLc'1{
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审计词汇英汉对照 D?Q{&6p
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ability to continue as a going concern 持续经营能力 #X"eg
acceptability 可接受性,可接受程度 H;$O CDRC
acceptable level of detection risk 检查风险的可接受水平 DFt1{qS8@u
acceptance of engagement 接受委托 lH ^[b[
accepting the engagement for the first time 首次接受委托 gI^*O@Q4{b
access to asset 对资产的接触 5A6d]
according to 根据,依据,依照 MLc
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account balance 账户余额 $9\!CPZ2
account for 对……进行会计处理,核算;解释 Ij }RlYQz
accounting 会计,会计学 JQ8wL _C>
accounting advisory serve 会计咨询服务 T!)v9L
accounting firm 会计师事务所 e;<=aa)}?
accounting information 会计信息,会计资料 :_Y@,CpIEg
accounting period 会计期间 DO$jX
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accounting policies 会计政策 X
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accounting professional bodies 会计职业组织,会计职业团体 i9oi}
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accounting records 会计记录
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accounting responsibility 会计责任 >LwZ"IEV
accounting service 会计服务 Ed)t87E
accounting standards 会计准则 vd9><W
Accounting Standards for Business Enterprises 企业会计准则 }cG!93
accounting system 会计系统 Jx@3zl
accounting treatment 会计处理 /AP@Bhm
accuracy 准确性,精确性 _}7N,Cx
additional audit procedures 追加审计程序 @%K@oD L
addressee 收件人,收信人 B&yb%`9],W
Administration of State-owned Assets (the~) 国有资产管理局 T'l >$6
administrative laws and regulations 行政法规 gYx|Na,+
adverse impact 不利影响,负面影响 IXugnvyV
adverse opinion 反对意见 [=-?n6
advisory group 咨询组,顾问组 5/Q^p"
agency fee 代理费,代理费用 ucyz>TL0
aggregate 总计,合计为…… =$IjN v(?
alternation of document and record 变造文件和记录 hof:+aW
alternative audit procedures 替代审计程序,备选审计程序 w M
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amend 修改,修订 jYRwtP\
amortisation 摊销 2*
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analytical capacity 分析能力 _rK}~y=0
analytical procedures 分析性程序 }Z-]m
annual financial statements 年度会计报表,年度财务报表 K<KyX8$P0
appendix 附录,附表 Qj?FUxw
applicable 适用的 g#
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applicable laws and regulations 适用的法规 m#mM2Guxe
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 7%9Sz5z
appropriate 适当的,合适的; VAF+\Cea=
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appropriate authorization 适当的授权 DJ;G0*
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 "8aw=3A
assertion (会计报表上的)认定;确认 ^PfFW
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ` a5$VV%J
asset 资产,财产 v"Fa_+TVx
asset restructuring 资产重组 2![.Kbqa%
assignment of duties 职责的划分 CEE`nn
assistant 助理,助理人员 pIk&NI
associated company 联属公司,联营公司 Aq}]{gfQ1
association 联合,结合;协会,社团 oBQr6-nZ
assumption 假设,假定 IDb|J%e^P
at a given date 在某一特定时日 .
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attestation 鉴证,公证 _H|x6X1-
attestation service 鉴证服务 /+ vl({vV
audit adjustment 审计调整 PBb@J'b
audit areas 审计领域 #vYdP#nWb
audit conclusion 审计结论 Funep[rA
audit effectiveness 审计效果
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audit efficiency 审计效率 qCn(~:
audit engagement letter 审计业务约定书 BCk$FM@
audit evidence 审计证据 )R+@vh#Q<$
audit fee 审计费 J_OIU#-B
audit files 审计档案 .xuLvNyQr
audit findings 审计中发现的事项 agN`)
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audit implementation stage 审计实施阶段 ZJ@M}-4O1
audit mark 审计标识 ?&ThMWl
audit materiality 审计重要性 aH
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audit method 审计方法 UwrinkoeE
audit objective 审计目标,审计目的 0n|op:]BHM
audit of financial statements 会计报表审计,财务报表审计 8'_>A5L/C
audit opinion 审计意见 d>eVR
audit period 被审计期间,被审计年度 MRiQaUg2
audit plan 审计计划 |j$&W;yC
audit planning 编制审计计划,制定审计计划,审计计划 ` ZXX[&C
audit planning stage 审计计划阶段 as-
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audit procedure 审计程序 K_',Gd4L
audit programme 审计程序表,具体审计计划 $%"i|KTsv:
audit report 审计报告 `h/j3fmX?
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +.whEw(i
audit report with a qualified opinion 有保留意见的审计报告 v_"p)4&'
audit report with an adverse opinion 否定意见的审计报告 7-.YVM~R
audit report with dual dates 双重日期审计报告 G0Smss=K
audit reporting stage 审计报告阶段 Ey=(B'A~
audit responsibility 审计责任 C2Fklp6
audit results 审计结果 #.UooFk+Y
audit risk 审计风险 | Uf6k`
audit sampling 审计抽样 MQY^#N
audit sampling techniques 审计抽样方法,审计抽样技术 9%j_"+<c
audit strategies 审计策略 A!No:?S
audit summary 审计总结,审计小结 Wo2TU!
audit team 审计小组 tzJdUZJ
audit test 审计测试 *+re2O)Eh'
audit trail 审计轨迹 %*lOzC
audit work 审计工作 ilEWxr;,
audit working paper 审计工作底稿 X"YH49?
audited financial statement 审计会计报表,已审计财务报表 a H'iW)
Auditing Guidelines (the~) 审计规范指南 \:]Clvc
auditing standards 审计准则 uA7~`78
audit-oriented working paper (审计)业务类工作底稿 t6BggO"_u
authorisation 授权 N_lQz(nG/2
authorisation of transaction 交易的授权 vF0#]
availability 可获得性 $]Kgs6=r
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balance 余额;差额;平衡 XYhN;U}Z
balance sheet 资产负债表 \:-#,( .V
bank 银行 (wU<Kpt?J
bank account 银行账户,银行户头 }&Un8Rg"h
bank statement 银行对账单 4eK!1|1
barter transaction 易货交易,以物换物交易 |}
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basis of audit 审计依据 9&fS<Hk
basis of preparation (会计报表的)编制基础 0m7ANqE[Z
book of account 账目,账簿 "i_I<?aGB
borrowing 借款,贷款,借债 1r;]==
branch 分支,分支机构,分店 kg?[
brought forward (账户余额等的)承上年,承上期,承上页 q,3_)ZOq
budget 预算 <|[G=GA\S!
building 建筑物;大楼 x1</%y5ev
business conditions 业务情况,经营情况 5A
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business licence (企业等的)营业执照 1Y4=D
business relation 业务关系 >UvLeS2h:y
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