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 be:=-B7!
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审计词汇英汉对照 G;v3kGn
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ability to continue as a going concern 持续经营能力 TWTh!
acceptability 可接受性,可接受程度 ]m"6a-,`
acceptable level of detection risk 检查风险的可接受水平 9:]|TIPi
acceptance of engagement 接受委托 3pI)
accepting the engagement for the first time 首次接受委托 "BD$-]
access to asset 对资产的接触 >'2=3L^Q
according to 根据,依据,依照 qBXIR}
account balance 账户余额 W,s
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account for 对……进行会计处理,核算;解释 PBp+(o-
accounting 会计,会计学 C9"yu&l
accounting advisory serve 会计咨询服务 V.Qy4u7m
accounting firm 会计师事务所 z)XIA)i6
accounting information 会计信息,会计资料 p)w{}@%r
accounting period 会计期间 `Fs- z
accounting policies 会计政策 WTQd}f
accounting professional bodies 会计职业组织,会计职业团体 o&U/e\zy
accounting records 会计记录 G
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accounting responsibility 会计责任 -%6Y&_5VK
accounting service 会计服务 MFO1v%m
accounting standards 会计准则 :dj=kuUTbu
Accounting Standards for Business Enterprises 企业会计准则 &xMQ
accounting system 会计系统 7F
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accounting treatment 会计处理 P~ 7p~ke
accuracy 准确性,精确性 a&s&6Q|Y
additional audit procedures 追加审计程序 Eawt
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addressee 收件人,收信人 b
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Administration of State-owned Assets (the~) 国有资产管理局 vFgX]&bE
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 OysO55 i
adverse opinion 反对意见 bx=9XZ9g
advisory group 咨询组,顾问组 vN3uLz'<
agency fee 代理费,代理费用 z2cd1HxN
aggregate 总计,合计为…… AN
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alternation of document and record 变造文件和记录 co [
alternative audit procedures 替代审计程序,备选审计程序 k#pNk7;MZ
amend 修改,修订 A_JNj8<6r
amortisation 摊销 k9 NPC"
analytical capacity 分析能力 +tvWp>T+
analytical procedures 分析性程序 O>kM2xw
annual financial statements 年度会计报表,年度财务报表 (=/}i'
appendix 附录,附表 RqRyZ*n
applicable 适用的 /dq(Z"O_
applicable laws and regulations 适用的法规 q
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application systems 应用系统 Q9NKQuSu
apply consistently 一贯地执行,一贯地实施 TwLQ;Q
appropriate 适当的,合适的; 9Jj:d)E>o
征用,挪用 A,#a?O6m
appropriate authorization 适当的授权 qhqqCVrsW
appropriateness of audit evidence 审计证据的适当性 ;J&9l
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approval 批准,核准 Nvj0MD{ X
assertion (会计报表上的)认定;确认 .[8g6:>
assessed level of control risk 对控制风险的评估,控制风险的评估水平 BhCOT+i;c
asset 资产,财产 );oE^3]f
asset restructuring 资产重组 J^)=8cy
assignment of duties 职责的划分 l~*D
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assistant 助理,助理人员 -VO* P
associated company 联属公司,联营公司 |tqYRWn0
association 联合,结合;协会,社团 ]gG&X3jaKq
assumption 假设,假定
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at a given date 在某一特定时日 W@FRKDixG
attestation 鉴证,公证 Lm"zW>v
attestation service 鉴证服务 \1mTKw)S
audit adjustment 审计调整 !J-oGs\ u
audit areas 审计领域 gtlyQ
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audit conclusion 审计结论 $61j_;WF`
audit effectiveness 审计效果 G+zIh}9
audit efficiency 审计效率 gL}x|Q2`
audit engagement letter 审计业务约定书 -/3D0`R
audit evidence 审计证据 ,R2;oF_
audit fee 审计费 rugR>&mea
audit files 审计档案 ^b@&O-&s
audit findings 审计中发现的事项 ERZWK
audit implementation stage 审计实施阶段 >[a&,gS
audit mark 审计标识 HlC[Nu^6U
audit materiality 审计重要性 (4oO8aBB
audit method 审计方法 6h3TU,$r
audit objective 审计目标,审计目的 Zz@wbhMV
audit of financial statements 会计报表审计,财务报表审计 r"\g6<RP
audit opinion 审计意见 kcyT#'=j
audit period 被审计期间,被审计年度 u[~= a5:4
audit plan 审计计划 \YrvH
audit planning 编制审计计划,制定审计计划,审计计划 [|{m/`8C
audit planning stage 审计计划阶段 0$\
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audit procedure 审计程序 CGY,I
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audit programme 审计程序表,具体审计计划 YqNI:znm-
audit report 审计报告 v!77dj 6I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +L\bg|;
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 +#MQ8d
audit report with dual dates 双重日期审计报告 g&`[r6B
audit reporting stage 审计报告阶段 =?s0.(;
audit responsibility 审计责任 H!vX#
audit results 审计结果 &=`6- J
audit risk 审计风险 WSV[)-=:
audit sampling 审计抽样 !y syb
audit sampling techniques 审计抽样方法,审计抽样技术 m?_@.O@]
audit strategies 审计策略 #)
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audit summary 审计总结,审计小结 0|D
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audit team 审计小组 )3A%Un#B
audit test 审计测试 q;#:nf"
audit trail 审计轨迹
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audit work 审计工作 JDj^7\`
audit working paper 审计工作底稿 m0_B[dw
audited financial statement 审计会计报表,已审计财务报表 <Z^qBM
Auditing Guidelines (the~) 审计规范指南 /{HK0fd
auditing standards 审计准则 F|{F'UXj|
audit-oriented working paper (审计)业务类工作底稿 kV:C=MLI
authorisation 授权 19#A7
authorisation of transaction 交易的授权 A.@Af+
availability 可获得性 <N}*|z7=b
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balance 余额;差额;平衡 n,.t~
balance sheet 资产负债表 :MbD=sX
bank 银行 ``* !b>)
bank account 银行账户,银行户头 h(Ccm44
bank statement 银行对账单 |{JJ2c\W
barter transaction 易货交易,以物换物交易 k:k!4
basis of audit 审计依据 ;|H(_J=6k
basis of preparation (会计报表的)编制基础 %eDJ]\*^X
book of account 账目,账簿 CKgbb4;<m[
borrowing 借款,贷款,借债 nH -1,#`g
branch 分支,分支机构,分店 dpI9DzA;
brought forward (账户余额等的)承上年,承上期,承上页 ~s UWXw7~
budget 预算 **L3T3$)
building 建筑物;大楼 4[^lE?+
business conditions 业务情况,经营情况 ;)gNe:Q
business licence (企业等的)营业执照 3PU'd^
business relation 业务关系 2-!n+#Cdf
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