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 Uu
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审计词汇英汉对照 3iB8QO;pp
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ability to continue as a going concern 持续经营能力 I8m(p+Z=
acceptability 可接受性,可接受程度 tZJKB1#WbP
acceptable level of detection risk 检查风险的可接受水平 ~34$D],D
acceptance of engagement 接受委托 T"O!
accepting the engagement for the first time 首次接受委托 so;aN'{6@
access to asset 对资产的接触 61wiXX"N
according to 根据,依据,依照 E>&dG:3no
account balance 账户余额 #C|iW@
account for 对……进行会计处理,核算;解释 d/e9LK
accounting 会计,会计学 t^q/'9Ai&J
accounting advisory serve 会计咨询服务 %BL +'&q
accounting firm 会计师事务所 IySlu^a
accounting information 会计信息,会计资料 ,W.O*vCA
accounting period 会计期间
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accounting policies 会计政策 _b+3;Dy
accounting professional bodies 会计职业组织,会计职业团体 Gb"PMai
accounting records 会计记录 PWTAy\
accounting responsibility 会计责任 [.2>=3T
accounting service 会计服务 ,\VNs'j
accounting standards 会计准则 6uD Nqq
Accounting Standards for Business Enterprises 企业会计准则 ~U`aH~R
accounting system 会计系统 )pg?Z M9
accounting treatment 会计处理 5z0SjQ
accuracy 准确性,精确性 o^Ms(?K%t
additional audit procedures 追加审计程序 /gxwp:&lY
addressee 收件人,收信人 m$]?Jq
Administration of State-owned Assets (the~) 国有资产管理局 Q WOd&=:
administrative laws and regulations 行政法规 wuPx6hCl
adverse impact 不利影响,负面影响 Ax&+UxQ0|
adverse opinion 反对意见 w!61k \
advisory group 咨询组,顾问组 ^s^X n QhE
agency fee 代理费,代理费用 !y6
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aggregate 总计,合计为…… o_?YYw-:
alternation of document and record 变造文件和记录 d35 ,[
alternative audit procedures 替代审计程序,备选审计程序 xand%XNv
amend 修改,修订 ZZ.Gp
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amortisation 摊销 j#29L"
analytical capacity 分析能力 l/Sb JrM*
analytical procedures 分析性程序 ^hU7QxW
annual financial statements 年度会计报表,年度财务报表 v=!]t=P)t
appendix 附录,附表 $cjidBi`):
applicable 适用的 ]2?t$"G8
applicable laws and regulations 适用的法规 +g(QF
application systems 应用系统 %|UCs8EFm
apply consistently 一贯地执行,一贯地实施 *f1MgP*GKF
appropriate 适当的,合适的; XJ.vj+XXb
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appropriate authorization 适当的授权 }.x?$C+\"
appropriateness of audit evidence 审计证据的适当性 >=wlS\:"
approval 批准,核准 O3Yv ->#
assertion (会计报表上的)认定;确认 $Die~rPU
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 :hZYh.y\l
asset restructuring 资产重组 G> "w$Us
assignment of duties 职责的划分 T
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assistant 助理,助理人员 l9
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associated company 联属公司,联营公司 S_WYU&8
association 联合,结合;协会,社团 Ve<l7U;
assumption 假设,假定 i&RPYbT{
at a given date 在某一特定时日 Tw
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attestation 鉴证,公证 G;MmD?VJ g
attestation service 鉴证服务 \It8+^d@
audit adjustment 审计调整 (z\@T`6`
audit areas 审计领域 bP(xMw<'j
audit conclusion 审计结论 1Jt5|'tl
audit effectiveness 审计效果 =
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audit efficiency 审计效率 (z#qkKL{^
audit engagement letter 审计业务约定书 (]1n!
audit evidence 审计证据 h49|x&0
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audit fee 审计费 V |)3l7IC<
audit files 审计档案 l@%MS\{
audit findings 审计中发现的事项 x8w455
audit implementation stage 审计实施阶段 ]7eQ5[5s
audit mark 审计标识 K08xiMjl
audit materiality 审计重要性 d[J+):aW
audit method 审计方法 m\RU|Z
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 8A#qbBD
audit opinion 审计意见 -)PQ&[
audit period 被审计期间,被审计年度 8i;EpAwB
audit plan 审计计划 f.4r'^
audit planning 编制审计计划,制定审计计划,审计计划 R_`i=>Z-
audit planning stage 审计计划阶段 (]>=y
audit procedure 审计程序 )l~:Puvh
audit programme 审计程序表,具体审计计划 &]iiBp#2
audit report 审计报告 [LbUlNq^B@
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Y xp.`
audit report with a qualified opinion 有保留意见的审计报告 mr&nB
audit report with an adverse opinion 否定意见的审计报告 INZsDM 9
audit report with dual dates 双重日期审计报告 &Ba` 3V\M
audit reporting stage 审计报告阶段 hOG9
audit responsibility 审计责任 j#hFx+S
audit results 审计结果 @m[q0G}
audit risk 审计风险 BIqZg$
audit sampling 审计抽样 ihS;q6ln
audit sampling techniques 审计抽样方法,审计抽样技术 xEb+sE6Z
audit strategies 审计策略 ~.;+uH<i
audit summary 审计总结,审计小结 cks53/Z
audit team 审计小组 z|E/pm$^
audit test 审计测试 MEf`&<t
audit trail 审计轨迹 )RG@D\t ,
audit work 审计工作 I&%{%*y
audit working paper 审计工作底稿 4>x]v!d
audited financial statement 审计会计报表,已审计财务报表 ?NkweT(
Auditing Guidelines (the~) 审计规范指南 kK\G+{z?
auditing standards 审计准则 GG<{n$h
audit-oriented working paper (审计)业务类工作底稿 X: PB
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authorisation 授权 84 5a%A$
authorisation of transaction 交易的授权 o_R<7o/d|
availability 可获得性 Z\c^CN
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balance 余额;差额;平衡 Jas=D
balance sheet 资产负债表 dnRbt{`jP
bank 银行 _kGJqyYV
bank account 银行账户,银行户头 q% *-4GP
bank statement 银行对账单 #e)A
barter transaction 易货交易,以物换物交易 B /q/6Pp
basis of audit 审计依据 A@M%}h
basis of preparation (会计报表的)编制基础 P5-1z&9O
book of account 账目,账簿 $v5)d J
borrowing 借款,贷款,借债 [&y