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 V _~lME
e}?Q&Lci
审计词汇英汉对照 ]F+|C
=OO4C
A y5eEEG6
o+.L@3RT4
KuJ9bn{u!C
ability to continue as a going concern 持续经营能力 Nt$4;
acceptability 可接受性,可接受程度 p48enH8CO
acceptable level of detection risk 检查风险的可接受水平 Y_[7q<L
acceptance of engagement 接受委托 Im~DK
accepting the engagement for the first time 首次接受委托 VrRF2(Kn?
access to asset 对资产的接触 \|S%zX
according to 根据,依据,依照 w|&lRo@1
account balance 账户余额 O;RBK&P
account for 对……进行会计处理,核算;解释 zk{d*gN
accounting 会计,会计学 ZJ%NZAxy
accounting advisory serve 会计咨询服务 QtnNc!
,n
accounting firm 会计师事务所 ra'/~^9
accounting information 会计信息,会计资料 F62 uDyY
accounting period 会计期间 m:)&:Y0 (a
accounting policies 会计政策 >gp53\
accounting professional bodies 会计职业组织,会计职业团体 $3"hOEN@5`
accounting records 会计记录 :8@)W<>%
accounting responsibility 会计责任 y\_+,G0
accounting service 会计服务 NC~?4F[
accounting standards 会计准则
TQck$&
Accounting Standards for Business Enterprises 企业会计准则 {*+J`H_G2a
accounting system 会计系统 `D%i`"~Lf&
accounting treatment 会计处理 129\H<
m
accuracy 准确性,精确性 *>W<n1r@]
additional audit procedures 追加审计程序 }T$BU>z33N
addressee 收件人,收信人 GU>j8.
Administration of State-owned Assets (the~) 国有资产管理局 01o<eZ,
administrative laws and regulations 行政法规 %/I:r7UR{
adverse impact 不利影响,负面影响 i
FZGfar?
adverse opinion 反对意见 =,zB|sjn
advisory group 咨询组,顾问组 }o:LwxNO
agency fee 代理费,代理费用 cVx SO`jZw
aggregate 总计,合计为……
;wMu
alternation of document and record 变造文件和记录 wY ItG"+6
alternative audit procedures 替代审计程序,备选审计程序 +&7V@
amend 修改,修订 }Ecv6&G
amortisation 摊销 %WU=Vy 4
analytical capacity 分析能力 RI8*'~ix]
analytical procedures 分析性程序 o;6~pw%
annual financial statements 年度会计报表,年度财务报表 QP\:wi
appendix 附录,附表 `0ym3} (O
applicable 适用的 4eB'mPor
applicable laws and regulations 适用的法规 4)e1K/PJ)
application systems 应用系统 2+y wy^
apply consistently 一贯地执行,一贯地实施 }i^M<A O
appropriate 适当的,合适的; c!\T0XtT
征用,挪用 {v'eP[
appropriate authorization 适当的授权 z&H.fs L
appropriateness of audit evidence 审计证据的适当性 !IR
cv
a
approval 批准,核准 #+D][LH4
assertion (会计报表上的)认定;确认 Kkq-x'gt^
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3\RD%[}
asset 资产,财产 I<RARB-j
asset restructuring 资产重组 ?<4pYEP
assignment of duties 职责的划分 ;N.dzH2yA
assistant 助理,助理人员 0B8Wf/j?M
associated company 联属公司,联营公司 X[h{g`
association 联合,结合;协会,社团 f4pIF"U9>
assumption 假设,假定 3q`f|r
at a given date 在某一特定时日 I N3-ZNx
attestation 鉴证,公证 5)Z=FUupA~
attestation service 鉴证服务 EoutB Vm
audit adjustment 审计调整 EXeV@kg
audit areas 审计领域 axmq/8X
audit conclusion 审计结论 [?N,3
audit effectiveness 审计效果 j)8$hK/e0.
audit efficiency 审计效率 wg[
+NWJ
audit engagement letter 审计业务约定书 9j^rFG!n
audit evidence 审计证据 <EqS
,cO^
audit fee 审计费 ~roNe|P
audit files 审计档案 '%/=\Q`
audit findings 审计中发现的事项 }.D18bE(
audit implementation stage 审计实施阶段 G0h&0e{w
audit mark 审计标识 g4q{
]
audit materiality 审计重要性 +a,#BSt
audit method 审计方法 {.oz^~zs]g
audit objective 审计目标,审计目的 Kn$t_7AF^
audit of financial statements 会计报表审计,财务报表审计 *>?N>f"
audit opinion 审计意见 - s'W^(
audit period 被审计期间,被审计年度 Q1*_l
audit plan 审计计划 GKEOjaE
audit planning 编制审计计划,制定审计计划,审计计划 8h)7K/!\
audit planning stage 审计计划阶段 ]6^S:K_"
audit procedure 审计程序 *6<4ECa7C
audit programme 审计程序表,具体审计计划 whe%o
audit report 审计报告 VFawASwQ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %n6<6t`$
audit report with a qualified opinion 有保留意见的审计报告 ye(av&Hn
audit report with an adverse opinion 否定意见的审计报告 h3E}Sa(MQ:
audit report with dual dates 双重日期审计报告 #l+Rs3T:
audit reporting stage 审计报告阶段 }s?w-u+(c6
audit responsibility 审计责任 AXxyB"7A}
audit results 审计结果 \
H>Psv{
audit risk 审计风险 Ha]vG@?+
audit sampling 审计抽样 r2tE!gMC
audit sampling techniques 审计抽样方法,审计抽样技术 z|],s]F>G
audit strategies 审计策略 6qmV/DL
audit summary 审计总结,审计小结 ^PE|BCs
audit team 审计小组 /T {R\
audit test 审计测试 1Hhr6T^)
audit trail 审计轨迹 Iao?9,NL9O
audit work 审计工作 $s
,g&7*-
audit working paper 审计工作底稿 -#;ZZ\fdj
audited financial statement 审计会计报表,已审计财务报表 9MJ:]F5+
Auditing Guidelines (the~) 审计规范指南 wPYeKOh'
auditing standards 审计准则 HLthVc w
audit-oriented working paper (审计)业务类工作底稿 90F.9rh
authorisation 授权 <2
kv/
authorisation of transaction 交易的授权 }jce5E
availability 可获得性 -/B*\X[
B 6^jrv [d
balance 余额;差额;平衡 xh<{lZ)KJ
balance sheet 资产负债表 1x
/
R
bank 银行 B
k\KG
bank account 银行账户,银行户头 *'-C/
bank statement 银行对账单 v`'Iew }
barter transaction 易货交易,以物换物交易 ">8oF
.A^
basis of audit 审计依据 xrY >Or
basis of preparation (会计报表的)编制基础 Ed;!A(64r
book of account 账目,账簿 5>e<|@2
X
borrowing 借款,贷款,借债 6
3PV R"
branch 分支,分支机构,分店 J^DyhCs
brought forward (账户余额等的)承上年,承上期,承上页 D8B\F5..c#
budget 预算 UWqX}T[^
building 建筑物;大楼 2RqV\Jik
business conditions 业务情况,经营情况 Z3Ww@&bU