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*4ib/'E a
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审计词汇英汉对照 yw89*
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ability to continue as a going concern 持续经营能力 ltNY8xrdGN
acceptability 可接受性,可接受程度 :()K2<E
acceptable level of detection risk 检查风险的可接受水平 LZE9]Gd
acceptance of engagement 接受委托 ld 1[Usaq
accepting the engagement for the first time 首次接受委托 CLJn+Y2
access to asset 对资产的接触 v!3Oq.ot
according to 根据,依据,依照 6k<3,`VV|
account balance 账户余额 78?cCj{e
account for 对……进行会计处理,核算;解释 Wc;N;K52
accounting 会计,会计学 Wvl'O'R
accounting advisory serve 会计咨询服务 LW">9;n
accounting firm 会计师事务所 CUBL/U\=
accounting information 会计信息,会计资料 +~M.VsX
accounting period 会计期间 MfKru,LSh
accounting policies 会计政策 j_0l'S aj
accounting professional bodies 会计职业组织,会计职业团体 &4l!2
accounting records 会计记录 TD4
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accounting responsibility 会计责任 ilZ5a&X;
accounting service 会计服务 R"\(a
accounting standards 会计准则 Ub4)x
Accounting Standards for Business Enterprises 企业会计准则 s*eM}d.p
accounting system 会计系统 <DII%7q,6/
accounting treatment 会计处理 \nL@P6X
accuracy 准确性,精确性 7vI
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additional audit procedures 追加审计程序 J{Ld)Q,^
addressee 收件人,收信人 |W&K@g$
Administration of State-owned Assets (the~) 国有资产管理局 rL?{+S]&^)
administrative laws and regulations 行政法规 =2vZqGO30
adverse impact 不利影响,负面影响 G(t&(t`[
adverse opinion 反对意见 \{ C
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advisory group 咨询组,顾问组 w6^TwjjZ$
agency fee 代理费,代理费用 V!e*J
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aggregate 总计,合计为…… `FX?P`\@I
alternation of document and record 变造文件和记录 w7vQ6jkH
alternative audit procedures 替代审计程序,备选审计程序 v3kT~uv
amend 修改,修订 M*~X pT3
amortisation 摊销 Y$+v "
analytical capacity 分析能力 r|/9'{!
analytical procedures 分析性程序 + EKp*Vje
annual financial statements 年度会计报表,年度财务报表 +8GxX$
appendix 附录,附表 (IA:4E}
applicable 适用的 _p9 _P g8
applicable laws and regulations 适用的法规 yBv4 xKMH
application systems 应用系统 _eH@G(W(
apply consistently 一贯地执行,一贯地实施 /1= x8Sb
appropriate 适当的,合适的; C/ ]Bx
征用,挪用 gb[.Ww
appropriate authorization 适当的授权 #sbW^Q'I
appropriateness of audit evidence 审计证据的适当性 2+R]q35-
approval 批准,核准 !thFayq
assertion (会计报表上的)认定;确认 T/J1 b-
assessed level of control risk 对控制风险的评估,控制风险的评估水平 q>6,g>I
asset 资产,财产 aghlYcPg
asset restructuring 资产重组 /^WawH6)6
assignment of duties 职责的划分 Q2Uk0:M
assistant 助理,助理人员 CL t(_!q
associated company 联属公司,联营公司 A$;*O)
association 联合,结合;协会,社团 =OKUSHu@V
assumption 假设,假定 uD ;T
at a given date 在某一特定时日 e%0IEX
attestation 鉴证,公证 &iy7It
attestation service 鉴证服务 SLvo)`Nc3-
audit adjustment 审计调整 E|6@h8#
audit areas 审计领域 yC!>7@m
audit conclusion 审计结论 ?4R q +
audit effectiveness 审计效果 qi8AK(v
audit efficiency 审计效率 u(ETc*D]
audit engagement letter 审计业务约定书 EvA8<o
audit evidence 审计证据 a<((\c_8G
audit fee 审计费 ?~]mO
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audit files 审计档案 n~i^+pD@
audit findings 审计中发现的事项 +5kQ;D{+
audit implementation stage 审计实施阶段 (F:|tiV+
audit mark 审计标识 -}8r1jQH;
audit materiality 审计重要性 u =(.}
audit method 审计方法 y35e3
audit objective 审计目标,审计目的 nGTqW/k[+s
audit of financial statements 会计报表审计,财务报表审计 ~BBh 4t&
audit opinion 审计意见 \z.p [;'ir
audit period 被审计期间,被审计年度 .wtYostv
audit plan 审计计划 %@C$xM"
audit planning 编制审计计划,制定审计计划,审计计划 'sk M$jr
audit planning stage 审计计划阶段 ItAC=/(d
audit procedure 审计程序 x LK,Je
audit programme 审计程序表,具体审计计划 B5;94YIN
audit report 审计报告 ]Rmu+N|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1X?q4D"
audit report with a qualified opinion 有保留意见的审计报告 A=*6|1w;
audit report with an adverse opinion 否定意见的审计报告 UK[+I]I
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audit report with dual dates 双重日期审计报告 +]Z*_?j9{
audit reporting stage 审计报告阶段 *kJa$3*r
audit responsibility 审计责任 Imo?)dYK
audit results 审计结果 #vPk
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audit risk 审计风险 q+lCA#Sx
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 @DAaCF8
audit strategies 审计策略 ~UsE"5
audit summary 审计总结,审计小结 s-l3_210
audit team 审计小组 i
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audit test 审计测试 of`WP
audit trail 审计轨迹 H\|H]: CE
audit work 审计工作
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audit working paper 审计工作底稿 @ZcI]G%
audited financial statement 审计会计报表,已审计财务报表 C{V,=Fo^
Auditing Guidelines (the~) 审计规范指南 l!}7GWj
auditing standards 审计准则 Ek '%%%
audit-oriented working paper (审计)业务类工作底稿 :~,V+2e
authorisation 授权 id/y_ekfP
authorisation of transaction 交易的授权 ip*UujmNyR
availability 可获得性 ]pVuRj'pP
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balance 余额;差额;平衡 2o0WS~}5
balance sheet 资产负债表 e&9v`8}
bank 银行 #
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bank account 银行账户,银行户头 *+
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bank statement 银行对账单 Lcs?2c:%
barter transaction 易货交易,以物换物交易 hWr}Uui
basis of audit 审计依据 m!Aw,*m+*
basis of preparation (会计报表的)编制基础 $rQi$w/
book of account 账目,账簿 ^pocbmg
borrowing 借款,贷款,借债 @
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branch 分支,分支机构,分店 08nA}+k
brought forward (账户余额等的)承上年,承上期,承上页 kyD*b3MN
budget 预算 7t6TB*H
building 建筑物;大楼 {=P}c:iW
business conditions 业务情况,经营情况 k_ijVfI9
business licence (企业等的)营业执照 B)&z% +
business relation 业务关系 tLGNYW!K
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