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 K/ q:aMq
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审计词汇英汉对照 Ah_'.r1<P9
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ability to continue as a going concern 持续经营能力 '|e5 cW6z
acceptability 可接受性,可接受程度 dG|srgk+
acceptable level of detection risk 检查风险的可接受水平 ;bd\XHwMUP
acceptance of engagement 接受委托 %}G:R!4 d
accepting the engagement for the first time 首次接受委托 P
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access to asset 对资产的接触 BCya5
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according to 根据,依据,依照 ~ e[)]b3
account balance 账户余额 U~SK 'R
account for 对……进行会计处理,核算;解释 ;o\0:fzr
accounting 会计,会计学 S
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accounting advisory serve 会计咨询服务 a%f5dj+
accounting firm 会计师事务所 \Z^K=K(|
accounting information 会计信息,会计资料 u>(s.4]+
accounting period 会计期间 ushQWP)
accounting policies 会计政策 R|{6JsjG10
accounting professional bodies 会计职业组织,会计职业团体 0Bn$C,-
accounting records 会计记录 n<7#?X7
accounting responsibility 会计责任 =o=)EU{~
accounting service 会计服务 AKM
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accounting standards 会计准则 LiJ;A*
Accounting Standards for Business Enterprises 企业会计准则 ~K^Z4
accounting system 会计系统 tk
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accounting treatment 会计处理 J3Q.6e=7
accuracy 准确性,精确性 ;W#G<M&n'
additional audit procedures 追加审计程序 +bd/*^
addressee 收件人,收信人 rQK2&37-,@
Administration of State-owned Assets (the~) 国有资产管理局 "P< drz<
administrative laws and regulations 行政法规 &%J{C3Q9
adverse impact 不利影响,负面影响 udg;jR-^
adverse opinion 反对意见 A]BD2
advisory group 咨询组,顾问组 2:i`,
agency fee 代理费,代理费用 v}-'L#6
aggregate 总计,合计为…… z@VY s
alternation of document and record 变造文件和记录 b/]C,P
alternative audit procedures 替代审计程序,备选审计程序 d OqwF
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amend 修改,修订 ~@R=]l"
amortisation 摊销 /NLpk7r[\q
analytical capacity 分析能力
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analytical procedures 分析性程序 dW!T.S
annual financial statements 年度会计报表,年度财务报表 &nj@t>5Bs$
appendix 附录,附表 LP_!g
applicable 适用的 t,R5FoV
applicable laws and regulations 适用的法规 g9I2SdaJ
application systems 应用系统 +S|y)W8
apply consistently 一贯地执行,一贯地实施 HI']{2p2}t
appropriate 适当的,合适的; blaxUP:
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appropriate authorization 适当的授权 =g/K>B
appropriateness of audit evidence 审计证据的适当性 !e.@Xk.P6
approval 批准,核准 vyqlP;K
assertion (会计报表上的)认定;确认 [F+lVb
assessed level of control risk 对控制风险的评估,控制风险的评估水平 yXrFH@3
asset 资产,财产 s<z{ (a
asset restructuring 资产重组 $9*Xfb/
assignment of duties 职责的划分 ^fS~
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assistant 助理,助理人员 suPQlU>2sj
associated company 联属公司,联营公司 tTF/$`Q#*
association 联合,结合;协会,社团 |...T
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assumption 假设,假定 N+!{Bt*
at a given date 在某一特定时日 Vjj30f
attestation 鉴证,公证 VILzx+v
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attestation service 鉴证服务 ~b8U#'KD
audit adjustment 审计调整 d'^jekh
audit areas 审计领域 ;{BELv-4
audit conclusion 审计结论 lGjmw"/C
audit effectiveness 审计效果 kHX- AsRc
audit efficiency 审计效率 bbiDY
audit engagement letter 审计业务约定书 tB}&-U|t[~
audit evidence 审计证据 ,+,""t
audit fee 审计费 FL0(q>$*8
audit files 审计档案 O>|Q Zd
audit findings 审计中发现的事项 im%'S6_X4
audit implementation stage 审计实施阶段 K-k;`s#
audit mark 审计标识 C#>c(-p>RC
audit materiality 审计重要性 +UHf&i/3
audit method 审计方法 292e0cE
audit objective 审计目标,审计目的 WK/Byd.Z
audit of financial statements 会计报表审计,财务报表审计 sqJ?dIBH
audit opinion 审计意见 R(r89bTQ
audit period 被审计期间,被审计年度 uQ9
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audit plan 审计计划 cl1h;w9s
audit planning 编制审计计划,制定审计计划,审计计划 5"^$3&)
audit planning stage 审计计划阶段 [P)HVFy|l
audit procedure 审计程序 q%Obrk
audit programme 审计程序表,具体审计计划 hUB_[#8#
audit report 审计报告 rMfp%DMA
audit report with a disclaimer of opinion 拒绝表示意见审计报告 sh:sPzQ%Jv
audit report with a qualified opinion 有保留意见的审计报告 d1``}naNw
audit report with an adverse opinion 否定意见的审计报告 [=7|LHjU
audit report with dual dates 双重日期审计报告 uUwwR(R
audit reporting stage 审计报告阶段 JQi)6A?J
audit responsibility 审计责任 5R/k -h^`
audit results 审计结果 (6
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audit risk 审计风险 z[}[:H8
audit sampling 审计抽样 C{-e(G`Yd
audit sampling techniques 审计抽样方法,审计抽样技术 9'\18_w
audit strategies 审计策略 4mQ:i7~
audit summary 审计总结,审计小结 `kVy1WiY
audit team 审计小组 V
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audit test 审计测试 +Q}Y ?([
audit trail 审计轨迹 :JxShF:M
audit work 审计工作 #l+U(zH:JG
audit working paper 审计工作底稿 t]2~aK<]
audited financial statement 审计会计报表,已审计财务报表 P<
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Auditing Guidelines (the~) 审计规范指南 iZwt,)(
auditing standards 审计准则 u!
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audit-oriented working paper (审计)业务类工作底稿 x =5k74
authorisation 授权 k)1K6ug
authorisation of transaction 交易的授权 hcWkAR
availability 可获得性 lBgf
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balance 余额;差额;平衡 t(/e~w
balance sheet 资产负债表 TmoODG>@
bank 银行 @'/\O-
bank account 银行账户,银行户头 b{b2L.
bank statement 银行对账单 !WR(H&uBr\
barter transaction 易货交易,以物换物交易 B'lWs;
basis of audit 审计依据 tTLD6#
basis of preparation (会计报表的)编制基础 '_@Y
book of account 账目,账簿 Ky8sLm@
borrowing 借款,贷款,借债 m@u!frE,
branch 分支,分支机构,分店 .MXznz
brought forward (账户余额等的)承上年,承上期,承上页 ltO:./6v
budget 预算 UMma|9l(i
building 建筑物;大楼 8G6PcTqv"
business conditions 业务情况,经营情况 ic%<39
business licence (企业等的)营业执照 6p1\#6#@
business relation 业务关系 x$[<<@F%
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