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 :bu/^mW[
Yz/md1T$
审计词汇英汉对照 NMa} {*sQ
vMi;+6'n>
A 9N%We|L,c
\=?a/
c z#rb*b
ability to continue as a going concern 持续经营能力 '8RsN-w
acceptability 可接受性,可接受程度 *v
jmy/3
acceptable level of detection risk 检查风险的可接受水平 55nlg>j
acceptance of engagement 接受委托 JgKO|VO
accepting the engagement for the first time 首次接受委托
{7"
Q\
access to asset 对资产的接触 xaq-.IQAM$
according to 根据,依据,依照 t9k zw*U9
account balance 账户余额 $<dH?%!7
account for 对……进行会计处理,核算;解释 Z58X5"
accounting 会计,会计学 {3>$[b
T
accounting advisory serve 会计咨询服务 Xy|So|/bKd
accounting firm 会计师事务所 IXMop7~
accounting information 会计信息,会计资料 u<7/0;D#+
accounting period 会计期间 *KZYv=s,u
accounting policies 会计政策 oo/qb`-6
accounting professional bodies 会计职业组织,会计职业团体 U2tV4_ e
accounting records 会计记录 _UMg[Um
accounting responsibility 会计责任 )0.kv2o.
accounting service 会计服务 b$d;Qx
accounting standards 会计准则
acajHs
Accounting Standards for Business Enterprises 企业会计准则 ExY] Sdx
accounting system 会计系统 L:KF_W.I+
accounting treatment 会计处理 E<{
R.r
accuracy 准确性,精确性 rKe2/4>0X
additional audit procedures 追加审计程序 . oF
&Ff/[
addressee 收件人,收信人 .LPV#&
Administration of State-owned Assets (the~) 国有资产管理局 qTRsZz@
administrative laws and regulations 行政法规 9tU]`f
adverse impact 不利影响,负面影响 d\&U*=
adverse opinion 反对意见 Gvt G(u~
advisory group 咨询组,顾问组 YFLZ %(
agency fee 代理费,代理费用 #`qx<y*S
aggregate 总计,合计为…… .9/hHCp
alternation of document and record 变造文件和记录 2RVN\?s:
alternative audit procedures 替代审计程序,备选审计程序 6C1#/
amend 修改,修订 MD}w Y><C
amortisation 摊销 }kw#7m54
analytical capacity 分析能力 ,Q3T
Tno
,
analytical procedures 分析性程序 afCW(z
Hp
annual financial statements 年度会计报表,年度财务报表 NlA,'`,
appendix 附录,附表 e[{0)y>=
applicable 适用的 A
6
applicable laws and regulations 适用的法规 ]{;gw<T
application systems 应用系统 Q4#.X=.d
apply consistently 一贯地执行,一贯地实施 _>o:R$ %}
appropriate 适当的,合适的; w1FcB$
征用,挪用 AmUr.ofu
appropriate authorization 适当的授权 $f$SNx)),
appropriateness of audit evidence 审计证据的适当性 gT6z9
approval 批准,核准 k90Y
V(
assertion (会计报表上的)认定;确认 I
}a`0Y&{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 pE3
?"YO
asset 资产,财产 Ij7p'a
asset restructuring 资产重组 :p1u(hflS
assignment of duties 职责的划分 m;$b'pT
assistant 助理,助理人员 D5gFXEeh
associated company 联属公司,联营公司 G~]Uk*M
q
association 联合,结合;协会,社团 B5,N7z34F
assumption 假设,假定 H-!,yte
at a given date 在某一特定时日 +i6GHBn~J
attestation 鉴证,公证 +X\FBvP&
attestation service 鉴证服务 N_LM/of|D
audit adjustment 审计调整 4V"E8rUL(
audit areas 审计领域 ob!P;]T
audit conclusion 审计结论 [DYQ"A=)d
audit effectiveness 审计效果 "-Mp_O]
audit efficiency 审计效率 !K#qe Y}
audit engagement letter 审计业务约定书 %6t:(z
audit evidence 审计证据 #]-SJWf3
audit fee 审计费 ;'gW
u
audit files 审计档案 \Zb;'eDv
audit findings 审计中发现的事项 !@5 9)
audit implementation stage 审计实施阶段 ^23~ZHu
audit mark 审计标识 m%0p\Y-/
audit materiality 审计重要性 Q@= Q0
audit method 审计方法 Mg+2.
8%
audit objective 审计目标,审计目的 t"sBPLU\
audit of financial statements 会计报表审计,财务报表审计 Q1lyj7c#x
audit opinion 审计意见 PgAf\.48a
audit period 被审计期间,被审计年度 E[O
J+ ;c
audit plan 审计计划 q#~ (/
audit planning 编制审计计划,制定审计计划,审计计划 ]|#+zx|/D
audit planning stage 审计计划阶段 #j;^\rSv-
audit procedure 审计程序 IM*y|UHt
audit programme 审计程序表,具体审计计划 D=TvYe
audit report 审计报告 2bz2KB5>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 v6|RJt?
audit report with a qualified opinion 有保留意见的审计报告 }YQX~="
audit report with an adverse opinion 否定意见的审计报告 7o\@>rNWP
audit report with dual dates 双重日期审计报告 R-
X5K-
audit reporting stage 审计报告阶段 XMZ,Y7
audit responsibility 审计责任 fT|.@%"vc
audit results 审计结果 )w em|
:H
audit risk 审计风险 7K12 G!)
audit sampling 审计抽样 SV4E0c>
audit sampling techniques 审计抽样方法,审计抽样技术 :S]%6gb8G
audit strategies 审计策略 aNsBcov3O
audit summary 审计总结,审计小结 #x@$lc=k3
audit team 审计小组 eNh39er
audit test 审计测试 \eTwXe]Pv
audit trail 审计轨迹 Fk7?xc
audit work 审计工作 %64)(z
audit working paper 审计工作底稿 TT%M'5&
audited financial statement 审计会计报表,已审计财务报表 u$z`
Auditing Guidelines (the~) 审计规范指南 3l]lwV
auditing standards 审计准则 Q) #B0NA;T
audit-oriented working paper (审计)业务类工作底稿 kb%;=t2
authorisation 授权 6dQ-HI*Y#
authorisation of transaction 交易的授权 ?Jbil
K}a
availability 可获得性 4X/-4'
B rE7G{WII
balance 余额;差额;平衡 |o"?gB}Dh
balance sheet 资产负债表 h#I>M`|
bank 银行 _>?\DgjH
bank account 银行账户,银行户头 _{ue8kGt
bank statement 银行对账单 %X]jaX7
barter transaction 易货交易,以物换物交易 ]2A^1Del
basis of audit 审计依据 d2FswF$C
basis of preparation (会计报表的)编制基础 {L971W_L
book of account 账目,账簿 uo:J\ E
borrowing 借款,贷款,借债 cdH>n)
branch 分支,分支机构,分店 Vsr.=Nd=
brought forward (账户余额等的)承上年,承上期,承上页 >dXGee>'M
budget 预算 ]|pe>:gf'
building 建筑物;大楼 t|?ez4/{z
business conditions 业务情况,经营情况 @/~om g}R
business licence (企业等的)营业执照 QpH'PYy
business relation 业务关系 },?kk1vIT{
<\y@*fg+