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 I&&[ ':
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审计词汇英汉对照 4n\O6$&.x
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ability to continue as a going concern 持续经营能力 "V4ru&a
acceptability 可接受性,可接受程度 V?Ca[
acceptable level of detection risk 检查风险的可接受水平 }(UU~V
acceptance of engagement 接受委托 CVgVyy^
accepting the engagement for the first time 首次接受委托 [@/x
access to asset 对资产的接触 O=}jg0k
according to 根据,依据,依照 V(!-xu1,
account balance 账户余额 O1z3(
account for 对……进行会计处理,核算;解释 -[A=\]RfJ
accounting 会计,会计学 Q$S|L C
accounting advisory serve 会计咨询服务 eBlB0P
accounting firm 会计师事务所 D0p>Q^w
accounting information 会计信息,会计资料 Q[% +y.
accounting period 会计期间 N9AM% H$7
accounting policies 会计政策 wn>?r
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accounting professional bodies 会计职业组织,会计职业团体 G4K3qD#+H
accounting records 会计记录 sTzt
accounting responsibility 会计责任 ET=-r
accounting service 会计服务 ^s3 SzB@
accounting standards 会计准则 `yua?n
Accounting Standards for Business Enterprises 企业会计准则 >KCnmi
accounting system 会计系统 dj:6c@n
accounting treatment 会计处理 uRRp8hht
accuracy 准确性,精确性 UV)!zgP
additional audit procedures 追加审计程序 5m a(~5
addressee 收件人,收信人 =8 Jq'-da
Administration of State-owned Assets (the~) 国有资产管理局 MryY<s
administrative laws and regulations 行政法规 0bI}
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adverse impact 不利影响,负面影响 b~EA&dc
adverse opinion 反对意见 wb (quu
advisory group 咨询组,顾问组 l 1Ns~
agency fee 代理费,代理费用 :J;*]o:
aggregate 总计,合计为…… lZhd^69y
alternation of document and record 变造文件和记录 y(Ck j"
alternative audit procedures 替代审计程序,备选审计程序 >0jg2vqt
amend 修改,修订 r|0wIpi6Q
amortisation 摊销 J*"G*x#u
analytical capacity 分析能力 +FlO_=Bu
analytical procedures 分析性程序 drf?7%v
annual financial statements 年度会计报表,年度财务报表 5>"X?U}He
appendix 附录,附表 L3^+`e
applicable 适用的 ]^DNzqu=@h
applicable laws and regulations 适用的法规 -ZE]VO*F
application systems 应用系统 [<A|\d'x
apply consistently 一贯地执行,一贯地实施 YhFd0A?]
appropriate 适当的,合适的; l]__!X
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appropriate authorization 适当的授权 .KzU7
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 )2y#
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assertion (会计报表上的)认定;确认 .0u@PcE:O
assessed level of control risk 对控制风险的评估,控制风险的评估水平 T!Eyq,]
asset 资产,财产 ,7w[r<7
asset restructuring 资产重组 tU>?j1
assignment of duties 职责的划分 ?CUGJT
assistant 助理,助理人员 M"<B@p]rk:
associated company 联属公司,联营公司 dhmZ3 ~cW>
association 联合,结合;协会,社团 gKWsmx!["
assumption 假设,假定 0l>4Umxr{J
at a given date 在某一特定时日 `\5u/i'Ca!
attestation 鉴证,公证 ?'r=>'6D
attestation service 鉴证服务 &Uu8wFbIJ
audit adjustment 审计调整 K&>+<bJ_
audit areas 审计领域 tc<ly{ 1c
audit conclusion 审计结论 E [b6k&A
audit effectiveness 审计效果 w{5v*SHl}`
audit efficiency 审计效率 ;dE'# Kb
audit engagement letter 审计业务约定书 AvEd?
audit evidence 审计证据 `78)|a*R.
audit fee 审计费 7,&M6<~
audit files 审计档案 byetbt(IF
audit findings 审计中发现的事项 "$rmy>d
audit implementation stage 审计实施阶段 &5o ln@YL
audit mark 审计标识 }D\i1/Y
audit materiality 审计重要性 /D&7 \3}
audit method 审计方法 =& =#G3f
audit objective 审计目标,审计目的 ;f+bIYQz
audit of financial statements 会计报表审计,财务报表审计 d\A!5/LG
audit opinion 审计意见 T?V!%AqY:
audit period 被审计期间,被审计年度 BEnIyVU;L
audit plan 审计计划 E-
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audit planning 编制审计计划,制定审计计划,审计计划 !,zRg5Wp4
audit planning stage 审计计划阶段 '\I!RAZ
audit procedure 审计程序 k@/s-^ry3
audit programme 审计程序表,具体审计计划 U>=&
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audit report 审计报告 @<,YUp,%S
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2UJjYrm
audit report with a qualified opinion 有保留意见的审计报告 r\DA&b
audit report with an adverse opinion 否定意见的审计报告 ~Ddlr9Ej
audit report with dual dates 双重日期审计报告 =9y&j-F
audit reporting stage 审计报告阶段 t1MK5
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audit responsibility 审计责任 1&Ruz[F5
audit results 审计结果 MclW!CmJ
audit risk 审计风险 U9eb&nd
audit sampling 审计抽样 Qv
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audit sampling techniques 审计抽样方法,审计抽样技术 $K
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audit strategies 审计策略 %AnqT|\#,
audit summary 审计总结,审计小结 {Jn*{5tZ>
audit team 审计小组 HHcWyu
audit test 审计测试 ;;? Zd
audit trail 审计轨迹 G~N$bF^R)
audit work 审计工作 O[O[E}8#
audit working paper 审计工作底稿 5
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audited financial statement 审计会计报表,已审计财务报表 Qq*Ks
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Auditing Guidelines (the~) 审计规范指南 s%l`XW;v
auditing standards 审计准则 nht?58
audit-oriented working paper (审计)业务类工作底稿 %6eQ;Rp*
authorisation 授权 _m2p>(N|
authorisation of transaction 交易的授权 mO(A'p "b
availability 可获得性 Hy
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balance 余额;差额;平衡 D3xyJ
balance sheet 资产负债表 (f `zd.
bank 银行 |\k,qVQ
bank account 银行账户,银行户头 hX&Jq%{oa
bank statement 银行对账单 nOj0"c
barter transaction 易货交易,以物换物交易 Lx#CFrLQ*
basis of audit 审计依据 N~t4qlC/
basis of preparation (会计报表的)编制基础 H". [&VP5Z
book of account 账目,账簿 8^>qzaf
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borrowing 借款,贷款,借债 mX&!/U
branch 分支,分支机构,分店 nTQ&nu!
brought forward (账户余额等的)承上年,承上期,承上页 j8#xNA
budget 预算 xR`M#d5"
building 建筑物;大楼 ywj'S7~A
business conditions 业务情况,经营情况 *p Q'w
business licence (企业等的)营业执照 W34_@,GD
business relation 业务关系
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