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 AW_ YlS
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审计词汇英汉对照 D'moy*E
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ability to continue as a going concern 持续经营能力 Pdh`Gu1:3
acceptability 可接受性,可接受程度 &&jQ4@m}j
acceptable level of detection risk 检查风险的可接受水平 s7jNRY V
acceptance of engagement 接受委托 iVVR$uzhH
accepting the engagement for the first time 首次接受委托 KD
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access to asset 对资产的接触 S^i8VYK,C5
according to 根据,依据,依照 a_\7Ho$^
account balance 账户余额 AL&<SxuP
account for 对……进行会计处理,核算;解释 1f"}]MbLR
accounting 会计,会计学 3z#>1HD$
accounting advisory serve 会计咨询服务 f;+.j/ +
accounting firm 会计师事务所 uARkf'
accounting information 会计信息,会计资料 fMHw=wJQ
accounting period 会计期间 SMd[*9l
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accounting policies 会计政策 h1B_*L
accounting professional bodies 会计职业组织,会计职业团体 D5Jg(-
accounting records 会计记录 #5^OO ou|
accounting responsibility 会计责任 wmMn1q0F
accounting service 会计服务 PktnjdFV
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 G&Yo2aADR
accounting system 会计系统 '%+LQ"Bp
accounting treatment 会计处理 kE+fdr\ T
accuracy 准确性,精确性 [EVyCIcY,h
additional audit procedures 追加审计程序 p_zVrlV
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addressee 收件人,收信人 >po
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Administration of State-owned Assets (the~) 国有资产管理局 TR
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administrative laws and regulations 行政法规 F}F{/
adverse impact 不利影响,负面影响 :vS/Lzk
adverse opinion 反对意见 <Vh5`-J
advisory group 咨询组,顾问组 SEu:31k{o
agency fee 代理费,代理费用 %k"hzjXAw
aggregate 总计,合计为…… KB~`3Wj|Z
alternation of document and record 变造文件和记录 ZOppec1D
alternative audit procedures 替代审计程序,备选审计程序 S@
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amend 修改,修订 wpNb/U
amortisation 摊销 [H$kVQC
analytical capacity 分析能力 "*c&[ALw
analytical procedures 分析性程序 %3=T7j
annual financial statements 年度会计报表,年度财务报表 XCgC^c'
appendix 附录,附表 q{[y4c1bG{
applicable 适用的 R+U*]5~R
applicable laws and regulations 适用的法规 ojJua c4
application systems 应用系统 3+C;zDKa
apply consistently 一贯地执行,一贯地实施 d;3f80Kd*
appropriate 适当的,合适的; V.+a}J=Cw
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appropriate authorization 适当的授权 Y_XRf8Sw
appropriateness of audit evidence 审计证据的适当性 :2b*E`+
approval 批准,核准 C(KV5c
assertion (会计报表上的)认定;确认 *Hv d
assessed level of control risk 对控制风险的评估,控制风险的评估水平 w8KxEV=
asset 资产,财产 )1YGWr;ykS
asset restructuring 资产重组 8H3O6ro
assignment of duties 职责的划分 @P=n{-pIW
assistant 助理,助理人员 UpiZd/K
associated company 联属公司,联营公司 ds2xl7jg
association 联合,结合;协会,社团 sAK&^
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assumption 假设,假定 jC-`u-_'j
at a given date 在某一特定时日 h,/3}
attestation 鉴证,公证 ,[_)BM
attestation service 鉴证服务 Fvnf;']q
audit adjustment 审计调整 K|;L{[[yH
audit areas 审计领域 (f*r
audit conclusion 审计结论 q #8z%/~k
audit effectiveness 审计效果 Mu$q) u
audit efficiency 审计效率 }$@K
audit engagement letter 审计业务约定书 g ZES}]N
audit evidence 审计证据
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audit fee 审计费 kc@\AZb
audit files 审计档案 *JWPt(bnI
audit findings 审计中发现的事项 $M|vIw{#
audit implementation stage 审计实施阶段 COH.`Tv{*
audit mark 审计标识 7i=ER*F~
audit materiality 审计重要性 %P*b&H^0
audit method 审计方法 %7Gq#rq
audit objective 审计目标,审计目的 1
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audit of financial statements 会计报表审计,财务报表审计 mm
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audit opinion 审计意见 Kc3/*eu;
audit period 被审计期间,被审计年度 wA87|YK8*
audit plan 审计计划 tU8aPiUl
audit planning 编制审计计划,制定审计计划,审计计划 X(]J\?n'
audit planning stage 审计计划阶段 YIl,8!
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audit procedure 审计程序 1-G-p:|
audit programme 审计程序表,具体审计计划 ,` $2
audit report 审计报告 2%pe.stQ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 X
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audit report with a qualified opinion 有保留意见的审计报告 25;`yB$
audit report with an adverse opinion 否定意见的审计报告 L$ju~0jl)%
audit report with dual dates 双重日期审计报告 NL"w#kTc()
audit reporting stage 审计报告阶段 Yp$@i20
audit responsibility 审计责任 7#g<fh
audit results 审计结果 r6+IJxUd
audit risk 审计风险 t.7_7`bin~
audit sampling 审计抽样 1n $
audit sampling techniques 审计抽样方法,审计抽样技术 ^687U,+
audit strategies 审计策略 ><)fK5x
audit summary 审计总结,审计小结 u3PM 7z!~
audit team 审计小组 t\ 9Y)d
audit test 审计测试 hnv0Loe.IW
audit trail 审计轨迹 gf,[Gb
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audit work 审计工作 ksqb& ux6
audit working paper 审计工作底稿 !j0iLYo(*
audited financial statement 审计会计报表,已审计财务报表 &Qv%~dvW
Auditing Guidelines (the~) 审计规范指南 ZD8E+]+
auditing standards 审计准则 t3.I ` Z
audit-oriented working paper (审计)业务类工作底稿 S|BS;VY
authorisation 授权 8w3Wy<}y
authorisation of transaction 交易的授权 VmTgD96
availability 可获得性 R9Y{kk0M
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balance 余额;差额;平衡 m
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balance sheet 资产负债表 x=44ITe1n[
bank 银行 X'cm0}2
bank account 银行账户,银行户头 R)
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bank statement 银行对账单 u$1^=
barter transaction 易货交易,以物换物交易 ${7s"IX
basis of audit 审计依据 p/jAr+XM
basis of preparation (会计报表的)编制基础 l37l| xp~
book of account 账目,账簿 A)f/ww)Q
borrowing 借款,贷款,借债 [i]%PVGW
branch 分支,分支机构,分店 MPJ0>Ly
brought forward (账户余额等的)承上年,承上期,承上页 K`cy97
budget 预算 #U/L8
building 建筑物;大楼 'i8?]`
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business conditions 业务情况,经营情况 '\LU 8VC
business licence (企业等的)营业执照 Dzw>[
business relation 业务关系 2{)<D
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