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 B'U;i5u4'
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审计词汇英汉对照 Lu6?$N57rC
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ability to continue as a going concern 持续经营能力 l}aJRG6U
acceptability 可接受性,可接受程度 n#fc=L1U
acceptable level of detection risk 检查风险的可接受水平 mz<wYV*
acceptance of engagement 接受委托 a+_F^
accepting the engagement for the first time 首次接受委托 [h=[@jiB
access to asset 对资产的接触 J nzI-
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according to 根据,依据,依照 bpv?$j-j
account balance 账户余额 z!0}Kj
account for 对……进行会计处理,核算;解释 ;A3aUN;"I
accounting 会计,会计学 6j{O/
accounting advisory serve 会计咨询服务 L[LgQ7esQ
accounting firm 会计师事务所 'aAay*1
accounting information 会计信息,会计资料 {R{Io|
accounting period 会计期间 i(pevu
accounting policies 会计政策 OD~TWT_
accounting professional bodies 会计职业组织,会计职业团体 +P//p$pE
accounting records 会计记录 Z9+xB"q2
accounting responsibility 会计责任 t&^cYPRfY'
accounting service 会计服务 L3
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accounting standards 会计准则 puPYM"
Accounting Standards for Business Enterprises 企业会计准则 OM4q/!)A]
accounting system 会计系统 |AS`MsbI9
accounting treatment 会计处理 :87HXz6]jS
accuracy 准确性,精确性 #]_S)_Z-
additional audit procedures 追加审计程序 |:{H4
addressee 收件人,收信人 ?\J.Tv$$$
Administration of State-owned Assets (the~) 国有资产管理局 }ippi6b:r
administrative laws and regulations 行政法规 7lJs{$
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adverse impact 不利影响,负面影响 5(}Qg9%
adverse opinion 反对意见 =>Md>VM
advisory group 咨询组,顾问组 rdY/QvP0=
agency fee 代理费,代理费用 AWqc?K@
aggregate 总计,合计为…… Dqu][~oQ
alternation of document and record 变造文件和记录 C $r]]MSj
alternative audit procedures 替代审计程序,备选审计程序 ?4&C)[^
amend 修改,修订 B<A=U r
amortisation 摊销 )b_
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analytical capacity 分析能力 ti}g?\VT
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 x(UOt;
appendix 附录,附表 m@W\Pic,j.
applicable 适用的 w' gKE'c
applicable laws and regulations 适用的法规 ]*Tnu98G}
application systems 应用系统 uSRvc0R\
apply consistently 一贯地执行,一贯地实施 Z%uDz3I\Q"
appropriate 适当的,合适的; 6IQkP9P(
征用,挪用 oB8x_0#n
appropriate authorization 适当的授权 ^^{gn3xJ
appropriateness of audit evidence 审计证据的适当性 IUJRP
approval 批准,核准 O(Tdn;1
assertion (会计报表上的)认定;确认 nYF *f
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ]rs7%$ZW
asset 资产,财产 g^qbd$ }
asset restructuring 资产重组 (fYrb#]!y
assignment of duties 职责的划分 \;%DDw
assistant 助理,助理人员
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associated company 联属公司,联营公司 t ;~H6
association 联合,结合;协会,社团
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assumption 假设,假定 ?R;K`f9<
at a given date 在某一特定时日 > 10pk
attestation 鉴证,公证 ;J)8#|
attestation service 鉴证服务 2'8$I}h
audit adjustment 审计调整 YyZ>w2_MTi
audit areas 审计领域 !83N.
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audit conclusion 审计结论 yye(^
audit effectiveness 审计效果 :<}.3 Q?&
audit efficiency 审计效率 NP {O
audit engagement letter 审计业务约定书 u,rieKYF
audit evidence 审计证据 \>>^eZ
audit fee 审计费 LE"t'R
audit files 审计档案 hR] AUH
audit findings 审计中发现的事项 `iiZ
audit implementation stage 审计实施阶段 LT5rLdn
audit mark 审计标识 Dn#GoDMJ[
audit materiality 审计重要性 =:!$'q:
audit method 审计方法 >;;tX3(
audit objective 审计目标,审计目的 %ys-y?r
audit of financial statements 会计报表审计,财务报表审计 qU1^ K
audit opinion 审计意见 k$hNibpkt
audit period 被审计期间,被审计年度 $)5-}NJf'
audit plan 审计计划 Ofyz,%
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audit planning 编制审计计划,制定审计计划,审计计划 xGzp}
audit planning stage 审计计划阶段 r:&"#F
audit procedure 审计程序 9_6.%qj&
audit programme 审计程序表,具体审计计划 .skR4f,h
audit report 审计报告 O;ty
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 @"`{gdB$
audit report with a qualified opinion 有保留意见的审计报告 ?rD`'B
audit report with an adverse opinion 否定意见的审计报告 Jhyb{i8RR
audit report with dual dates 双重日期审计报告 0> 6;,pd"
audit reporting stage 审计报告阶段 {c3u!}mW
audit responsibility 审计责任 :jFKTG
audit results 审计结果 Eoj 2l&\
audit risk 审计风险 L-LN+6r(#
audit sampling 审计抽样 Pw"o[8
audit sampling techniques 审计抽样方法,审计抽样技术 %>cl0W3x
audit strategies 审计策略 =.]>,N`C
audit summary 审计总结,审计小结 4RH'GnLa
audit team 审计小组 r*'X ]q|L+
audit test 审计测试 v
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audit trail 审计轨迹 2g6G\F
audit work 审计工作 +!I7(gL
audit working paper 审计工作底稿 @R|Gz/
audited financial statement 审计会计报表,已审计财务报表 "\'g2|A
Auditing Guidelines (the~) 审计规范指南 e$E~@{[1)
auditing standards 审计准则 S[b)`Wi D
audit-oriented working paper (审计)业务类工作底稿 9\/T #EP
authorisation 授权 ;9{x
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authorisation of transaction 交易的授权 K$H>/*&'~
availability 可获得性 _/W[=c
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balance 余额;差额;平衡 _d$0(
balance sheet 资产负债表 uh~/ybR
bank 银行 yW$ja|^E
bank account 银行账户,银行户头 Y}bJN%M
bank statement 银行对账单 r3@Q(Rb
barter transaction 易货交易,以物换物交易 93Yo}6>
basis of audit 审计依据 UH<nc;.B
basis of preparation (会计报表的)编制基础 _)7dy2%{q
book of account 账目,账簿 N
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borrowing 借款,贷款,借债 ]y'/7U+
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 u7=jtB
budget 预算 h SZ0 }/
building 建筑物;大楼 ZD9UE3-
business conditions 业务情况,经营情况 m[7i<
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business licence (企业等的)营业执照 R;P>_ei(LK
business relation 业务关系 +$#YW5wy
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