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 8:f(PN
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审计词汇英汉对照 Q8_d]V=X:
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ability to continue as a going concern 持续经营能力 y0xte&
acceptability 可接受性,可接受程度 ^Kn}{m/3Y
acceptable level of detection risk 检查风险的可接受水平 o.,hCg)X
acceptance of engagement 接受委托 +U[A.^t
accepting the engagement for the first time 首次接受委托 ujaaO6oZ7
access to asset 对资产的接触 q N>j2~
according to 根据,依据,依照 IMj{n.y4
account balance 账户余额 h T<
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account for 对……进行会计处理,核算;解释 w0pH|$"/P
accounting 会计,会计学 K#>B'>A\
accounting advisory serve 会计咨询服务 +S$x}b'5q
accounting firm 会计师事务所 dI`b AP;\
accounting information 会计信息,会计资料 Hg]r5Fe/c
accounting period 会计期间 cG.4%Va@s_
accounting policies 会计政策 *cf#:5Nl
accounting professional bodies 会计职业组织,会计职业团体 _o;alt
accounting records 会计记录 L9T|* ?||
accounting responsibility 会计责任 ,+WDa%R
accounting service 会计服务 4oJ0,u
accounting standards 会计准则 `U(FdT
Accounting Standards for Business Enterprises 企业会计准则 b YiaJ
accounting system 会计系统 biQDupTz
accounting treatment 会计处理 \j4TDCs_[
accuracy 准确性,精确性 Ls( &.
additional audit procedures 追加审计程序 J=
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addressee 收件人,收信人 cY5h6+ _
Administration of State-owned Assets (the~) 国有资产管理局 y:m Xv<g
administrative laws and regulations 行政法规 z hS\|tI
adverse impact 不利影响,负面影响 'Je;3"@
adverse opinion 反对意见 rAgb<D@,H
advisory group 咨询组,顾问组 >mz<=n
agency fee 代理费,代理费用 l2i[wc"9
aggregate 总计,合计为…… Z<`QDBN"4
alternation of document and record 变造文件和记录 opd^|xx0
alternative audit procedures 替代审计程序,备选审计程序 ,#nyEE
amend 修改,修订 Vf0m7BJc3
amortisation 摊销 eGjEO&$
analytical capacity 分析能力 L^dF
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analytical procedures 分析性程序 QN":Qk(,q
annual financial statements 年度会计报表,年度财务报表 dW6sA65<Y
appendix 附录,附表 i!
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applicable 适用的 qeypa!
applicable laws and regulations 适用的法规 29:] cL(5
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 nw
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appropriate 适当的,合适的; XsEDI?p2
征用,挪用 *y0TtEd;
appropriate authorization 适当的授权 idEhxvAo
appropriateness of audit evidence 审计证据的适当性 |Y4c+6@_
approval 批准,核准 vo
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assertion (会计报表上的)认定;确认 EjrK.|I0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 _->d41
asset 资产,财产 tw,uV)xm
asset restructuring 资产重组 \<TWy&2&
assignment of duties 职责的划分 qf;x~1efC4
assistant 助理,助理人员 PY[nnoF"|
associated company 联属公司,联营公司 ;ry~x:7L7
association 联合,结合;协会,社团 ^
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assumption 假设,假定 -V7dSi
at a given date 在某一特定时日 ZwM(H[iqL
attestation 鉴证,公证
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attestation service 鉴证服务 MaN6bM
audit adjustment 审计调整 &sJ -&7YZ
audit areas 审计领域 .k cyw>T`I
audit conclusion 审计结论 )\Am:?RH;
audit effectiveness 审计效果 T,r?% G{XE
audit efficiency 审计效率 ]jjHIFX
audit engagement letter 审计业务约定书 3?5JY;}h>"
audit evidence 审计证据 A`
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audit fee 审计费 t^
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audit files 审计档案 #x*\dL
audit findings 审计中发现的事项 TophV}@B`
audit implementation stage 审计实施阶段 Ym% XCl
audit mark 审计标识 SMonJ;Y
audit materiality 审计重要性 !y+uQ_IS@
audit method 审计方法 u:.w/k%+
audit objective 审计目标,审计目的 ia@ |+r
audit of financial statements 会计报表审计,财务报表审计 5:|9pe)
audit opinion 审计意见 R#HVrzOO|T
audit period 被审计期间,被审计年度 2D UY4Ti
audit plan 审计计划 AO,
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audit planning 编制审计计划,制定审计计划,审计计划 Wz%H?m:g#
audit planning stage 审计计划阶段 ZmI0|r}QbY
audit procedure 审计程序 $7" Y/9Y
audit programme 审计程序表,具体审计计划 6%it`A8}
audit report 审计报告 rtNYX=P
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Fs"i fn0
audit report with a qualified opinion 有保留意见的审计报告 0CO@@`~4
audit report with an adverse opinion 否定意见的审计报告 `R;i1/
audit report with dual dates 双重日期审计报告 ?8N^jjG
audit reporting stage 审计报告阶段 bFjH*~
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audit responsibility 审计责任 #/_{(P
audit results 审计结果 ~[%_]/#&%z
audit risk 审计风险 1*" 7q9x
audit sampling 审计抽样 FQJiLb._Z
audit sampling techniques 审计抽样方法,审计抽样技术 F ei5'
audit strategies 审计策略 _V4O#;%?
audit summary 审计总结,审计小结 7HkFDI()1
audit team 审计小组 d
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audit test 审计测试 58XZ]Mc0
audit trail 审计轨迹 P0y DL:X[
audit work 审计工作 6@TU9AZS`
audit working paper 审计工作底稿 GF6 o
audited financial statement 审计会计报表,已审计财务报表 u?"="-^
Auditing Guidelines (the~) 审计规范指南 $TfB72
auditing standards 审计准则 rRg,{:;A
audit-oriented working paper (审计)业务类工作底稿 - w*fS,O
authorisation 授权 D6Au)1y=&
authorisation of transaction 交易的授权 fGb}V'x}r
availability 可获得性 rCwE$5
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balance 余额;差额;平衡 <Y."()}GeH
balance sheet 资产负债表 k:I,$"y4
bank 银行 eT+i&
bank account 银行账户,银行户头 ?h6|N%U'
bank statement 银行对账单 0KnL{Cj
barter transaction 易货交易,以物换物交易 2HtsSS#0Q
basis of audit 审计依据 9v_s_QkL2
basis of preparation (会计报表的)编制基础 <Xl#}6II
book of account 账目,账簿 VE-l6@`
borrowing 借款,贷款,借债 yfK}1mx)j
branch 分支,分支机构,分店 (I
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brought forward (账户余额等的)承上年,承上期,承上页 OL>)SJj5
budget 预算 M#;
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building 建筑物;大楼 I<O$);DV'
business conditions 业务情况,经营情况 8'u9R~})
business licence (企业等的)营业执照 wn.~Dx
business relation 业务关系 W?5')
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