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 /3s&??{tv
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审计词汇英汉对照 B:h<iU:'D
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ability to continue as a going concern 持续经营能力 mZ71_4X#
acceptability 可接受性,可接受程度 !hVbx#bXl
acceptable level of detection risk 检查风险的可接受水平 Snk+ZQ-
acceptance of engagement 接受委托 >YI Vi4''
accepting the engagement for the first time 首次接受委托 [9sEc
access to asset 对资产的接触 n])#
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according to 根据,依据,依照 :k\#=u(
account balance 账户余额 [ar0{MPYd
account for 对……进行会计处理,核算;解释 44KoOY_
accounting 会计,会计学 -
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accounting advisory serve 会计咨询服务 JQ?`l)4
accounting firm 会计师事务所 ,X4b~)
accounting information 会计信息,会计资料 tWn
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accounting period 会计期间 ^QNc!{`
accounting policies 会计政策 JuO47}i] 5
accounting professional bodies 会计职业组织,会计职业团体 zRna=h!
accounting records 会计记录 d+,!>.<3
accounting responsibility 会计责任 VcKB:(:[
accounting service 会计服务 [wQ48\^
accounting standards 会计准则 Ki><~!L
Accounting Standards for Business Enterprises 企业会计准则 |aDBp
accounting system 会计系统 OZ\6qMH3e
accounting treatment 会计处理 wPg/.N9H
accuracy 准确性,精确性 8>YF
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additional audit procedures 追加审计程序 C*mVM!D);!
addressee 收件人,收信人 uw \@~ ,d
Administration of State-owned Assets (the~) 国有资产管理局 -rO34l
administrative laws and regulations 行政法规 ET.jjV
adverse impact 不利影响,负面影响 K
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adverse opinion 反对意见 s| p I`
advisory group 咨询组,顾问组 vH+g*A0S<
agency fee 代理费,代理费用 ;M?)-dpZ
aggregate 总计,合计为…… 1Ms]\<^j
alternation of document and record 变造文件和记录 J+/}m}bx
alternative audit procedures 替代审计程序,备选审计程序 G(t:s5:
amend 修改,修订 x3ZF6)@
amortisation 摊销 .D W>c
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analytical capacity 分析能力 R!dC20IMvH
analytical procedures 分析性程序 )R7Sh51P
annual financial statements 年度会计报表,年度财务报表 ! AwMD
appendix 附录,附表 D[+LU(
applicable 适用的 2j+w5KvU
applicable laws and regulations 适用的法规 CNN9a7
application systems 应用系统 "0HUaU,e
apply consistently 一贯地执行,一贯地实施 Om*QN]lGq
appropriate 适当的,合适的; wsmgkg
征用,挪用 [rx9gOOa&
appropriate authorization 适当的授权 tLu&3<%
appropriateness of audit evidence 审计证据的适当性 LwB1~fF
approval 批准,核准 MhN;GMH
assertion (会计报表上的)认定;确认 c9+G
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 yz68g?"
asset 资产,财产 2iNLm6"
asset restructuring 资产重组 jz8u'y[n7
assignment of duties 职责的划分 |<Ls;:5.
assistant 助理,助理人员 _^ENRk@
associated company 联属公司,联营公司 `
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association 联合,结合;协会,社团 DZ|*hQU>K
assumption 假设,假定 d<-f:}^k0
at a given date 在某一特定时日 t9`{^<LH
attestation 鉴证,公证 -K/+}4i3N
attestation service 鉴证服务 |mtW)
audit adjustment 审计调整 $0[T<]{/?
audit areas 审计领域 C&z!="hMhR
audit conclusion 审计结论
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audit effectiveness 审计效果 D_lRYLA+
audit efficiency 审计效率 XO]^ +'U}p
audit engagement letter 审计业务约定书 R&cTMd
audit evidence 审计证据 l>\EkUT
audit fee 审计费 n=!T(Hk
audit files 审计档案 7
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audit findings 审计中发现的事项 SXw r$)4_
audit implementation stage 审计实施阶段 [S'1OR$FQ\
audit mark 审计标识 *duG/?>P
audit materiality 审计重要性 v*.R<-X:
audit method 审计方法 ( 1z"=NCp
audit objective 审计目标,审计目的 UPH#~D!
audit of financial statements 会计报表审计,财务报表审计 }<WJR Y6j
audit opinion 审计意见 RQE]=N
audit period 被审计期间,被审计年度 IRbyW?/Xv
audit plan 审计计划 )|*Qs${tF
audit planning 编制审计计划,制定审计计划,审计计划 O=A R`r# u
audit planning stage 审计计划阶段 ^{"i eVn
audit procedure 审计程序 CFFb>d
audit programme 审计程序表,具体审计计划 n~629 &
audit report 审计报告 F?6kkLS/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 D|OGlP
audit report with a qualified opinion 有保留意见的审计报告 -H%v6E%yh
audit report with an adverse opinion 否定意见的审计报告 Ii+3yE@c
audit report with dual dates 双重日期审计报告 *}vvS^ c0
audit reporting stage 审计报告阶段 !` 1h *}
audit responsibility 审计责任 [WDzaRzd
audit results 审计结果 ?J2{6,}O*.
audit risk 审计风险 \kQ)fk]^
audit sampling 审计抽样 OH@"]Nc~
audit sampling techniques 审计抽样方法,审计抽样技术 3#t9pI4
audit strategies 审计策略 <.)=CK
audit summary 审计总结,审计小结 =G}a%)?As\
audit team 审计小组 'bx}[
audit test 审计测试 ~DD
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audit trail 审计轨迹 L
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audit work 审计工作 THwM',6
audit working paper 审计工作底稿 TFkG"ev
audited financial statement 审计会计报表,已审计财务报表 [h-6;.e
Auditing Guidelines (the~) 审计规范指南 9i\}
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auditing standards 审计准则 =OK#5r[UV
audit-oriented working paper (审计)业务类工作底稿 w9Yx2
authorisation 授权 q]{gAGe~
authorisation of transaction 交易的授权 +jE)kaV%
availability 可获得性 Z0&^(Fb
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balance 余额;差额;平衡 E6GubU
balance sheet 资产负债表 \>S.nW
bank 银行 Vu(NP\Wm
bank account 银行账户,银行户头 nC3+Zka
bank statement 银行对账单 oVw4M2!"K
barter transaction 易货交易,以物换物交易 $2Wk#F2c=
basis of audit 审计依据 ftY&Q#[
basis of preparation (会计报表的)编制基础 Gxd/t#;
book of account 账目,账簿 #<Y.+:
borrowing 借款,贷款,借债 TzC(YWt
branch 分支,分支机构,分店 Hs)]
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 W_XFTqp^
building 建筑物;大楼 #:" ]-u^
business conditions 业务情况,经营情况 (~G*'/)
business licence (企业等的)营业执照 6teu_FS
business relation 业务关系 TU?n;h#TZ
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