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 _^xh1=Qr}n
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审计词汇英汉对照 %M;_(jda
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ability to continue as a going concern 持续经营能力 sQ>B_Y!
acceptability 可接受性,可接受程度 gGI#QPT`X
acceptable level of detection risk 检查风险的可接受水平 ]2xx+P#Y
acceptance of engagement 接受委托 9OQ0Yc!3
accepting the engagement for the first time 首次接受委托 e1 {t0f
access to asset 对资产的接触 JW% /^'
according to 根据,依据,依照 z"s%#/#
account balance 账户余额 5}d/8tS
account for 对……进行会计处理,核算;解释 =ve*g&
accounting 会计,会计学 1 ~B<
accounting advisory serve 会计咨询服务 kuTq8p2E
accounting firm 会计师事务所 vU8FHVytV
accounting information 会计信息,会计资料 ;5Wx$Yfx
accounting period 会计期间 DQ n`@
accounting policies 会计政策 rKy-u
accounting professional bodies 会计职业组织,会计职业团体 C$'D]fX
accounting records 会计记录 x'=3&vc4
accounting responsibility 会计责任 J2oWssw"
accounting service 会计服务 N)vk0IM!
accounting standards 会计准则 Xew1LPI
Accounting Standards for Business Enterprises 企业会计准则 k binf
accounting system 会计系统 22al
accounting treatment 会计处理
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accuracy 准确性,精确性 { /F rs*AF
additional audit procedures 追加审计程序 t4jd
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addressee 收件人,收信人 u6iU[5
Administration of State-owned Assets (the~) 国有资产管理局 c9*1$~(v0I
administrative laws and regulations 行政法规 4[LLnF--
adverse impact 不利影响,负面影响 {w |dM#
adverse opinion 反对意见 hr_9;,EPh
advisory group 咨询组,顾问组 x!"SD3r=4>
agency fee 代理费,代理费用 ,TKs/-_?
aggregate 总计,合计为…… AK@`'$
alternation of document and record 变造文件和记录 l\T!)Ql
alternative audit procedures 替代审计程序,备选审计程序 I9[1U
amend 修改,修订 Uw2,o|=O
amortisation 摊销 /i-xX*
analytical capacity 分析能力 tp
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analytical procedures 分析性程序 XSm"I[.g
annual financial statements 年度会计报表,年度财务报表 cQ3W;F8|n
appendix 附录,附表 +{")E)
applicable 适用的 Q)LXL.0h
applicable laws and regulations 适用的法规 G%P>Ag
application systems 应用系统 )h>\05|T
apply consistently 一贯地执行,一贯地实施 7K>D@O
appropriate 适当的,合适的; ~7lTqY\
征用,挪用 *PSvHXNi
appropriate authorization 适当的授权 b)on
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appropriateness of audit evidence 审计证据的适当性 Snc;p
approval 批准,核准 A9\]3 LY
assertion (会计报表上的)认定;确认 T~i%j@Q.6
assessed level of control risk 对控制风险的评估,控制风险的评估水平 D00G1:Ft(T
asset 资产,财产 ]^J+-c
asset restructuring 资产重组 g.B%#bfg
assignment of duties 职责的划分 ?a'6EAErC
assistant 助理,助理人员 @uI?
associated company 联属公司,联营公司 w(76H^e
association 联合,结合;协会,社团 ||-nmOy
assumption 假设,假定
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at a given date 在某一特定时日 prN
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attestation 鉴证,公证 0>,.c2),
attestation service 鉴证服务 up\oWR:
audit adjustment 审计调整 di6B!YQP
audit areas 审计领域 s<[A0=LH
audit conclusion 审计结论 KQG-2oW
audit effectiveness 审计效果 @s_3 0+
audit efficiency 审计效率 ~L-0~
audit engagement letter 审计业务约定书 ;{<aA 5
audit evidence 审计证据 tigT@!`$Y
audit fee 审计费 o&(wg(Rv
audit files 审计档案 ~bdv_|k
audit findings 审计中发现的事项 :ozV3`%$(
audit implementation stage 审计实施阶段 T
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audit mark 审计标识 j$3rJA%rN
audit materiality 审计重要性 ,Bisu:v6FW
audit method 审计方法 9T(L"9r-e
audit objective 审计目标,审计目的 96(R'^kNX
audit of financial statements 会计报表审计,财务报表审计 T vrk^!
audit opinion 审计意见 /b{o3, #.M
audit period 被审计期间,被审计年度 2t+D8 d|c<
audit plan 审计计划 )PR3s1S^
audit planning 编制审计计划,制定审计计划,审计计划 rRB~=J"
audit planning stage 审计计划阶段 !Y (apVQ
audit procedure 审计程序 O0^?f/&k
audit programme 审计程序表,具体审计计划 6iG(C.b
audit report 审计报告 AY#wVy
audit report with a disclaimer of opinion 拒绝表示意见审计报告 f}^I=pS&
audit report with a qualified opinion 有保留意见的审计报告 H2_/,
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audit report with an adverse opinion 否定意见的审计报告 Zp?4uQ)[W
audit report with dual dates 双重日期审计报告 Vclr)}5
audit reporting stage 审计报告阶段 sLb8*fak
audit responsibility 审计责任 6+.>5e
audit results 审计结果 9YB2e84j
audit risk 审计风险 PU W[e%
audit sampling 审计抽样 >lrhHU
audit sampling techniques 审计抽样方法,审计抽样技术 {m[s<A(
audit strategies 审计策略 ^YGTh0$W
audit summary 审计总结,审计小结 ?w-1:NWjt
audit team 审计小组 s f(iE(o
audit test 审计测试 }g~g50ci
audit trail 审计轨迹 X0`j-*,FX
audit work 审计工作 (8.{+8o
audit working paper 审计工作底稿 oL]mjo=jN
audited financial statement 审计会计报表,已审计财务报表 <3 A0={En
Auditing Guidelines (the~) 审计规范指南 axmsrjW#
auditing standards 审计准则 k<H%vg>{~s
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 )l&D]3$6K
authorisation of transaction 交易的授权 %SAw;ZtQ:
availability 可获得性 bNGCOj
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balance 余额;差额;平衡 B
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balance sheet 资产负债表 owvS/"@
bank 银行 Ojq]HM6f
bank account 银行账户,银行户头 7h%4]
bank statement 银行对账单 K UKACUL
barter transaction 易货交易,以物换物交易 #)o7"PW:
basis of audit 审计依据 Z|G/^DK!
basis of preparation (会计报表的)编制基础 e+. \pe\
book of account 账目,账簿 K/txD20
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borrowing 借款,贷款,借债 \q "N/$5{f
branch 分支,分支机构,分店 #EDEYEW7
brought forward (账户余额等的)承上年,承上期,承上页 uRE*%d>
budget 预算 {^#2=`:)O
building 建筑物;大楼 fiVHRSX60
business conditions 业务情况,经营情况 y`yZR
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business licence (企业等的)营业执照 yhpz5[AuO
business relation 业务关系 "xe=N
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