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 ":5~L9&G
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审计词汇英汉对照 _Eet2;9
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ability to continue as a going concern 持续经营能力 Ip1QVND
acceptability 可接受性,可接受程度 aC
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acceptable level of detection risk 检查风险的可接受水平 dA3`b*nC
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 @pyA;>U
access to asset 对资产的接触 cHfK-R
according to 根据,依据,依照
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account balance 账户余额 P
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account for 对……进行会计处理,核算;解释 'Y6(4|w
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accounting 会计,会计学 qCv}+d)
accounting advisory serve 会计咨询服务 3@#,i<ge :
accounting firm 会计师事务所 <ZN)
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accounting information 会计信息,会计资料 (]GY.(F{
accounting period 会计期间 5wVi{P5+
accounting policies 会计政策 #oS
accounting professional bodies 会计职业组织,会计职业团体 aG8;,H=%,
accounting records 会计记录 2n\i0?RD
accounting responsibility 会计责任 |$i1]Dr6
accounting service 会计服务 OmQuAG
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accounting standards 会计准则 `jl. f
Accounting Standards for Business Enterprises 企业会计准则 _'o^@v:
accounting system 会计系统 0Mzc1dG:
accounting treatment 会计处理 tF) k6*+
accuracy 准确性,精确性 uvAy#,
additional audit procedures 追加审计程序 pRa oR
addressee 收件人,收信人 Amq8q
Administration of State-owned Assets (the~) 国有资产管理局 pNk,jeo
administrative laws and regulations 行政法规 ~S~x@&yR
adverse impact 不利影响,负面影响 %QlBFl0a
adverse opinion 反对意见 |R|U z`
advisory group 咨询组,顾问组 S
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agency fee 代理费,代理费用 LP-KD
aggregate 总计,合计为…… Yqj.z| }Nb
alternation of document and record 变造文件和记录 i(TDJ@}
alternative audit procedures 替代审计程序,备选审计程序 A1&>L9nUx
amend 修改,修订
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amortisation 摊销 5<>R dLo
analytical capacity 分析能力 88X*:Kf?:
analytical procedures 分析性程序 qhHRR/p
annual financial statements 年度会计报表,年度财务报表 4w/t$lR
appendix 附录,附表 T3PaG\5B
applicable 适用的 % /wP2O<
applicable laws and regulations 适用的法规 V-o`L`(F`
application systems 应用系统 d}A2I
apply consistently 一贯地执行,一贯地实施 ~dX@5+Gd
appropriate 适当的,合适的; clU3#8P!=
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appropriate authorization 适当的授权 t+Q|l&|0
appropriateness of audit evidence 审计证据的适当性 I;fw]/M%!
approval 批准,核准 TW;;OS[
assertion (会计报表上的)认定;确认 E* DVQ3~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 z jNjmC!W
asset 资产,财产 [OToz~=)
asset restructuring 资产重组 3qd-,qC
assignment of duties 职责的划分 "Z1&z-
assistant 助理,助理人员 6
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associated company 联属公司,联营公司 @):NNbtA
association 联合,结合;协会,社团 3[g++B."pC
assumption 假设,假定 2$/gg"g+
at a given date 在某一特定时日 113x9+w[
attestation 鉴证,公证 "u>sS
attestation service 鉴证服务 r:\ 5/0(
audit adjustment 审计调整 kl<B*:RqH
audit areas 审计领域 {UVm0AeUq
audit conclusion 审计结论 7XI4=O};&%
audit effectiveness 审计效果 .}u(&
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 as47eZ0\
audit evidence 审计证据 |$-d,] V
audit fee 审计费 QcVtv7+*v
audit files 审计档案 q\Io6=39x
audit findings 审计中发现的事项 ur quVb
audit implementation stage 审计实施阶段 *'S%gR=Aa+
audit mark 审计标识 ,0u0 '
audit materiality 审计重要性 2ZIY{lBe
audit method 审计方法 ^Ypx|-Vu!
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
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audit opinion 审计意见
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audit period 被审计期间,被审计年度 0Y`tj
audit plan 审计计划 wN0OAbtX'
audit planning 编制审计计划,制定审计计划,审计计划 r{3`zqo
audit planning stage 审计计划阶段 (dprY1noC
audit procedure 审计程序 7%x+7
audit programme 审计程序表,具体审计计划 COJ!b
audit report 审计报告 ') cgx9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 gd,%H@3
audit report with a qualified opinion 有保留意见的审计报告 wLp
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audit report with an adverse opinion 否定意见的审计报告 40sLZa)e
audit report with dual dates 双重日期审计报告 P
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audit reporting stage 审计报告阶段 NjyIwo0
audit responsibility 审计责任
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audit results 审计结果 ]<?)(xz
audit risk 审计风险 bHT@]`@@
audit sampling 审计抽样 ~,65/O
audit sampling techniques 审计抽样方法,审计抽样技术 d*(\'6?
audit strategies 审计策略 T@WMT,J6j
audit summary 审计总结,审计小结 >^ar$T;Ys
audit team 审计小组 e%Xf*64
audit test 审计测试 CXFAb1m
audit trail 审计轨迹 dct#ECT
audit work 审计工作 =8D4:Ds
audit working paper 审计工作底稿 vj$
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audited financial statement 审计会计报表,已审计财务报表 N9|.D.#MF
Auditing Guidelines (the~) 审计规范指南 V-r<v1}M
auditing standards 审计准则 qP'g}Pc
audit-oriented working paper (审计)业务类工作底稿 ! HC<aWb
authorisation 授权 fb;"J+
authorisation of transaction 交易的授权 Bb"4^EOZ,
availability 可获得性 3pH`]m2
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balance 余额;差额;平衡 EZfa0jJD
balance sheet 资产负债表 4^^rOi0
bank 银行 [LDzR7vnf
bank account 银行账户,银行户头 [k}\{i>
bank statement 银行对账单 /~5YTe(F
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 x7@HPf
basis of preparation (会计报表的)编制基础 S:\hcW6
book of account 账目,账簿 ~B\:
borrowing 借款,贷款,借债 r,KK%B
branch 分支,分支机构,分店 ~{Bi{aK2
brought forward (账户余额等的)承上年,承上期,承上页 ,e_#
budget 预算 .p}Kl$K]
building 建筑物;大楼 (W!$6+GT
business conditions 业务情况,经营情况 LS$82UB&
business licence (企业等的)营业执照 BAHx7x#(
business relation 业务关系 KHN
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