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 c_Fz?R+f?K
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审计词汇英汉对照 l2ww3)Z
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ability to continue as a going concern 持续经营能力 rT/4w#_3
acceptability 可接受性,可接受程度 J!"#N }[
acceptable level of detection risk 检查风险的可接受水平 9'I$8Su
acceptance of engagement 接受委托 BqG7Et
accepting the engagement for the first time 首次接受委托 A`
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access to asset 对资产的接触 C<"b99\2`
according to 根据,依据,依照 #_9Jam%M
account balance 账户余额 h#?)H7ft
account for 对……进行会计处理,核算;解释 hG! |ts
accounting 会计,会计学 O[|prk,
accounting advisory serve 会计咨询服务 p/4}SU
accounting firm 会计师事务所 f)9{D[InM^
accounting information 会计信息,会计资料 ^sb+|b
accounting period 会计期间 - D^.I
accounting policies 会计政策 9zac[tno
accounting professional bodies 会计职业组织,会计职业团体 >@+ r|
accounting records 会计记录 {+@M!
accounting responsibility 会计责任 E
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accounting service 会计服务 d.:.f_|
accounting standards 会计准则 k.K;7GZC
Accounting Standards for Business Enterprises 企业会计准则 <
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accounting system 会计系统 wU(N<9
accounting treatment 会计处理 -xMM}r
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accuracy 准确性,精确性 Q2
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additional audit procedures 追加审计程序 ]<<+#Rg
addressee 收件人,收信人 KsF kC=
Administration of State-owned Assets (the~) 国有资产管理局 ("T8 mt[w>
administrative laws and regulations 行政法规 -5.~POO
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 )sBbmct_S
advisory group 咨询组,顾问组 ^h~oxZJw
agency fee 代理费,代理费用 ^,,lo<d_L
aggregate 总计,合计为…… ;UoXj+Z
alternation of document and record 变造文件和记录 -gR
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alternative audit procedures 替代审计程序,备选审计程序 `bMwt?[*
amend 修改,修订 IKVS7m
amortisation 摊销 w8298Kl
analytical capacity 分析能力 \rPT7\ZA
analytical procedures 分析性程序 |:G`f8q9
annual financial statements 年度会计报表,年度财务报表 u(b Pdf@kz
appendix 附录,附表 o:nh3K/YJ
applicable 适用的 6"
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applicable laws and regulations 适用的法规 q+ )csgN
application systems 应用系统 <F#/wU^9
apply consistently 一贯地执行,一贯地实施 K.I\E
appropriate 适当的,合适的; ow@1.5WL+
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appropriate authorization 适当的授权 F%F :Gr/
appropriateness of audit evidence 审计证据的适当性 ptvM>zw'~g
approval 批准,核准 :^*9Eb
assertion (会计报表上的)认定;确认 s\dhQZ w3
assessed level of control risk 对控制风险的评估,控制风险的评估水平 O({vHqN>
asset 资产,财产 [2Rw)!N
asset restructuring 资产重组 uU#7SX(uu
assignment of duties 职责的划分 I15g G.)
assistant 助理,助理人员 p&<X&D
associated company 联属公司,联营公司 &Dw8GU
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association 联合,结合;协会,社团 "F8A:tR
assumption 假设,假定 97~*Z|#<+
at a given date 在某一特定时日 o:C],G_
attestation 鉴证,公证 =sa bJsgL
attestation service 鉴证服务 -Yf pfNt
audit adjustment 审计调整 +'f38D*
audit areas 审计领域 {nl
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audit conclusion 审计结论 o;<oXv
audit effectiveness 审计效果 Xh*p\ $
audit efficiency 审计效率 `Z!NOC
audit engagement letter 审计业务约定书 "J(
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audit evidence 审计证据
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audit fee 审计费 {8as _
audit files 审计档案 '@Q
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audit findings 审计中发现的事项 {S;/+X,
audit implementation stage 审计实施阶段 M+q|z0 U
audit mark 审计标识 x
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audit materiality 审计重要性 *[?DnF+
audit method 审计方法 _m8JU
audit objective 审计目标,审计目的 q,H
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audit of financial statements 会计报表审计,财务报表审计 @vcvte
audit opinion 审计意见 3[E)/~-
audit period 被审计期间,被审计年度 {V{*rq<)
audit plan 审计计划 b6E,u*)"
audit planning 编制审计计划,制定审计计划,审计计划 %}%vey
audit planning stage 审计计划阶段 i'}Z>g5D
audit procedure 审计程序 rBUdHd9
audit programme 审计程序表,具体审计计划 5
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audit report 审计报告 4lqow
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 beM}({:`
audit report with a qualified opinion 有保留意见的审计报告 TtaVvaz~>
audit report with an adverse opinion 否定意见的审计报告 0W1=9+c|X
audit report with dual dates 双重日期审计报告 wZV/]jmlEt
audit reporting stage 审计报告阶段 L>qLl_.
audit responsibility 审计责任 xo46L\
audit results 审计结果 E?/Bf@a28=
audit risk 审计风险 "77 j(Vs9
audit sampling 审计抽样 Y"U -Rc
audit sampling techniques 审计抽样方法,审计抽样技术 <r%QaQRbm
audit strategies 审计策略 utz!ElzA
audit summary 审计总结,审计小结 X)K3X:~L+
audit team 审计小组 I}a iy.l
audit test 审计测试 Y:0SrB!\
audit trail 审计轨迹 @pKQ}?
audit work 审计工作 .CL\``
audit working paper 审计工作底稿 ]zza/O;31(
audited financial statement 审计会计报表,已审计财务报表 9rn[46s`
Auditing Guidelines (the~) 审计规范指南 ?r,lgaw
auditing standards 审计准则 K 8gd?88
audit-oriented working paper (审计)业务类工作底稿 \H
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authorisation 授权 n0T'"i[
authorisation of transaction 交易的授权 b]NSCu*)s
availability 可获得性 '14
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balance 余额;差额;平衡 }cL9`a9j
balance sheet 资产负债表 5$e|
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bank 银行 d2x|PpmH
bank account 银行账户,银行户头 tCk;tu!d
bank statement 银行对账单 [kyF |3k~
barter transaction 易货交易,以物换物交易 EEaf/D/ jt
basis of audit 审计依据 <Cvlz^K[
basis of preparation (会计报表的)编制基础 /l,V0+p
book of account 账目,账簿 XZv(B^
borrowing 借款,贷款,借债 GB(o)I#h
branch 分支,分支机构,分店 ^+JpI*,
brought forward (账户余额等的)承上年,承上期,承上页 pv=g)
budget 预算 %s;#epP$
building 建筑物;大楼 \S)\~>.`y!
business conditions 业务情况,经营情况 aIv>X@U}
business licence (企业等的)营业执照 L>Y>b4oy3
business relation 业务关系 -|MeC
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