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 "pTU&He
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ability to continue as a going concern 持续经营能力 ?4H>1Wkb
acceptability 可接受性,可接受程度 Ngw/H)<c
acceptable level of detection risk 检查风险的可接受水平 a_U[!`/w
acceptance of engagement 接受委托 "/0Vvy _|
accepting the engagement for the first time 首次接受委托 !~fy".|x
access to asset 对资产的接触 Yx':~
according to 根据,依据,依照 NT;cTa=;
account balance 账户余额 fX{Xw0
account for 对……进行会计处理,核算;解释 <RJ+f-
accounting 会计,会计学 BXa.XZ<n(
accounting advisory serve 会计咨询服务 W,bu=2K6
accounting firm 会计师事务所 TxvvCV^
accounting information 会计信息,会计资料 ufvjW]
accounting period 会计期间 n0%5mTUN
accounting policies 会计政策 Kdr}7#c
accounting professional bodies 会计职业组织,会计职业团体 bA02)?L
accounting records 会计记录 6oy[0hj
accounting responsibility 会计责任 :b"&Rc&s.
accounting service 会计服务 ;X%8I$Ba,
accounting standards 会计准则 :@#6]W
Accounting Standards for Business Enterprises 企业会计准则 X3R:^ff\
accounting system 会计系统 8T}Dn\f
accounting treatment 会计处理 1BOv|xPjZ
accuracy 准确性,精确性 (o518fmR
additional audit procedures 追加审计程序 tKYg
addressee 收件人,收信人 {ug*
Administration of State-owned Assets (the~) 国有资产管理局 9O|k|FD
administrative laws and regulations 行政法规 +@qIDUiF3
adverse impact 不利影响,负面影响 X6so)1jJ
adverse opinion 反对意见 i#:M2&twE
advisory group 咨询组,顾问组 }S 6h1X
agency fee 代理费,代理费用 NuR3]Ja\0
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 r;@"s
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alternative audit procedures 替代审计程序,备选审计程序 h.4FY<
amend 修改,修订 K96N{"{iI%
amortisation 摊销 lQ!(lPh
analytical capacity 分析能力 >oL| nwn
analytical procedures 分析性程序 ;"JgNad
annual financial statements 年度会计报表,年度财务报表 $%.,=~W7
appendix 附录,附表 vY);7
applicable 适用的 C=x70Y/
applicable laws and regulations 适用的法规 z C7 b
application systems 应用系统 _@! yj
apply consistently 一贯地执行,一贯地实施 V>& 1;n
appropriate 适当的,合适的; ~mC>G 4y$a
征用,挪用 x\aCZ
appropriate authorization 适当的授权 dZuPR
appropriateness of audit evidence 审计证据的适当性 0.0r?T
approval 批准,核准
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assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 7[:?VXQ
asset 资产,财产 $J =`fx
asset restructuring 资产重组 ?G 'sb}.
assignment of duties 职责的划分 R{UZCFZ
assistant 助理,助理人员 6f)
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associated company 联属公司,联营公司 OlX#1W]
association 联合,结合;协会,社团 #@m6ag.
assumption 假设,假定 }fL
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at a given date 在某一特定时日 Oar%LSkPRz
attestation 鉴证,公证 DWupLJpk;c
attestation service 鉴证服务 z?W kHQ9
audit adjustment 审计调整 ]sJjV
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audit areas 审计领域 wowWq\euY
audit conclusion 审计结论 &neB$m3y
audit effectiveness 审计效果 py$i{v%
audit efficiency 审计效率 5I[6 "o0
audit engagement letter 审计业务约定书 8@r>`c
audit evidence 审计证据 @./@"mR<
audit fee 审计费 85BB{T;
audit files 审计档案 $ZlzS`XF7
audit findings 审计中发现的事项 A`1-c
audit implementation stage 审计实施阶段 ;i!$rL
audit mark 审计标识 J|CCTXT
audit materiality 审计重要性 "qoJIwl#q
audit method 审计方法 +>Pq]{Uf1j
audit objective 审计目标,审计目的 uTvf[%EHW
audit of financial statements 会计报表审计,财务报表审计 Kl]l[!c7$
audit opinion 审计意见 I].ddR%
audit period 被审计期间,被审计年度 s){R/2O3F
audit plan 审计计划 kW&zk
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audit planning 编制审计计划,制定审计计划,审计计划 2XyC;RWJ%
audit planning stage 审计计划阶段 *i V#_
audit procedure 审计程序 9Us'Q{CD
audit programme 审计程序表,具体审计计划 rges`&0
audit report 审计报告 1rV9dM#F
audit report with a disclaimer of opinion 拒绝表示意见审计报告 s8SCEpz
audit report with a qualified opinion 有保留意见的审计报告 ^ #3,*(S
audit report with an adverse opinion 否定意见的审计报告 7%W@Hr,%F
audit report with dual dates 双重日期审计报告 G%U!$\j:qd
audit reporting stage 审计报告阶段 ~?B\+6<V
audit responsibility 审计责任 J9P\D!
audit results 审计结果 .}Hs'co
audit risk 审计风险 wsgT`M'J
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audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 dTqL[?wH?
audit strategies 审计策略 rB_ESNx
audit summary 审计总结,审计小结 n/^QPR$>.
audit team 审计小组 J]|S0JC`
audit test 审计测试
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audit trail 审计轨迹 o3HS|
audit work 审计工作 X/H2c"!t
audit working paper 审计工作底稿 :Yn{:%p
audited financial statement 审计会计报表,已审计财务报表 caZ
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Auditing Guidelines (the~) 审计规范指南 =Ds&ArG
auditing standards 审计准则 4"eeEs h
audit-oriented working paper (审计)业务类工作底稿 v1$}JX
authorisation 授权 sI@kS^
authorisation of transaction 交易的授权 H%;pPkIi
availability 可获得性 /UtSZ(
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balance 余额;差额;平衡 xLw[
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balance sheet 资产负债表 Ox6^=D"
bank 银行 Tvw(Sq};
bank account 银行账户,银行户头 :fQN_*B4@4
bank statement 银行对账单 A/.z. K
barter transaction 易货交易,以物换物交易 9mEhZ"
basis of audit 审计依据 S9 @*g3
basis of preparation (会计报表的)编制基础 $}P>_bq
book of account 账目,账簿 >HRLL\u9
borrowing 借款,贷款,借债 wV'_{/WM
branch 分支,分支机构,分店 a]4|XJ_
brought forward (账户余额等的)承上年,承上期,承上页 \>+BvF
budget 预算 c}w
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building 建筑物;大楼 ;(IAhWE?7
business conditions 业务情况,经营情况 u HXb=U
business licence (企业等的)营业执照 EI@ep~
business relation 业务关系 ^@]yiED{g
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