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 N40DL_-
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审计词汇英汉对照 .g_Kab3?L
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ability to continue as a going concern 持续经营能力 M"OCwBT
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acceptability 可接受性,可接受程度 k#5Qwxu`
acceptable level of detection risk 检查风险的可接受水平 |)ALJJ=+
acceptance of engagement 接受委托 f Lns^
accepting the engagement for the first time 首次接受委托 ~#rmw6y
access to asset 对资产的接触 _6sSS\
according to 根据,依据,依照 )c0 Dofhg
account balance 账户余额 &X}i%etp^2
account for 对……进行会计处理,核算;解释 .Ax]SNZ+:A
accounting 会计,会计学 R8,
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accounting advisory serve 会计咨询服务 VF:<q
accounting firm 会计师事务所 ,V+,3TT
accounting information 会计信息,会计资料 [Al}GM
accounting period 会计期间 +39p5O!
accounting policies 会计政策 )3!z2f: e
accounting professional bodies 会计职业组织,会计职业团体 0ol*!@?
accounting records 会计记录 Xf|I=XK
accounting responsibility 会计责任 J}VG4}L
accounting service 会计服务 _GL:4
accounting standards 会计准则 =|3*Y0
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 #<R6!"TNoz
accounting treatment 会计处理 ]RI+:f
accuracy 准确性,精确性 14 hE<u
additional audit procedures 追加审计程序 /V>yF&p
addressee 收件人,收信人 =?1B|hdo
Administration of State-owned Assets (the~) 国有资产管理局 ;<K#h9#*7
administrative laws and regulations 行政法规 oMb@)7
adverse impact 不利影响,负面影响 Zx%6pZ(.
adverse opinion 反对意见 lMb&F[KJ7
advisory group 咨询组,顾问组 ?wZ`U
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agency fee 代理费,代理费用 qZh}gu*>
aggregate 总计,合计为…… !='L `.
alternation of document and record 变造文件和记录 J@(69&
alternative audit procedures 替代审计程序,备选审计程序 ZcrFzi
amend 修改,修订 ks(BS k4
amortisation 摊销 {} Zqaf
analytical capacity 分析能力 |il P>b
analytical procedures 分析性程序 = _/XFN
annual financial statements 年度会计报表,年度财务报表 sK|+&BC
appendix 附录,附表 6F3FcUL
applicable 适用的 <3[0A;W=1
applicable laws and regulations 适用的法规 0-IL@Di`F
application systems 应用系统 I73=PfS:m
apply consistently 一贯地执行,一贯地实施 zXv2plw(
appropriate 适当的,合适的; P^m&oH5]EG
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appropriate authorization 适当的授权 7SJtW`
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appropriateness of audit evidence 审计证据的适当性 X32{y973hT
approval 批准,核准 63pd W/\j
assertion (会计报表上的)认定;确认 2$yNryd
assessed level of control risk 对控制风险的评估,控制风险的评估水平 o Yrg;]H
asset 资产,财产 u:%Ln_S
asset restructuring 资产重组 yey]#M[y
assignment of duties 职责的划分 C5EaP%s
assistant 助理,助理人员 G Y+li{
associated company 联属公司,联营公司 {*K7P> &
association 联合,结合;协会,社团 EVDcj,b"^
assumption 假设,假定 vW`[CEm^X
at a given date 在某一特定时日 RfzYoBN
attestation 鉴证,公证 ?4YLt|sn
attestation service 鉴证服务 CjUYwAy$k
audit adjustment 审计调整 &O^t]7
audit areas 审计领域 u\o~'Jz
audit conclusion 审计结论 trMwFpfu
audit effectiveness 审计效果 T8>aU
audit efficiency 审计效率 NWII?X#T}
audit engagement letter 审计业务约定书 NbUbLzE
audit evidence 审计证据 $9?<mP2-*
audit fee 审计费 w7QYWf'
audit files 审计档案 @*-t.b2k
audit findings 审计中发现的事项 U,7}VdO
audit implementation stage 审计实施阶段 &ZI-#(P
audit mark 审计标识 J3_Ou2cF`
audit materiality 审计重要性 E$USam
audit method 审计方法 80 ckh
audit objective 审计目标,审计目的 X \qG
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audit of financial statements 会计报表审计,财务报表审计 5odXT *n
audit opinion 审计意见 7,5Bur
audit period 被审计期间,被审计年度 `zsooA
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audit plan 审计计划 QfRo`l/V9
audit planning 编制审计计划,制定审计计划,审计计划 y1 a1UiHGP
audit planning stage 审计计划阶段 /^=8?w
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audit procedure 审计程序 U}DLzn|w
audit programme 审计程序表,具体审计计划 )F,z pGG
audit report 审计报告 (ty&$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 qpV"ii
audit report with a qualified opinion 有保留意见的审计报告 S9dXkd
audit report with an adverse opinion 否定意见的审计报告 7R$O~R3p
audit report with dual dates 双重日期审计报告 CI^s~M >
audit reporting stage 审计报告阶段 IO<Ds#(
audit responsibility 审计责任 K>G.HN@
audit results 审计结果 -9(pOwN
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audit risk 审计风险 -lm)xpp1
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 vL8Rg} Jh4
audit strategies 审计策略 'PWA
audit summary 审计总结,审计小结 DcN!u6sJ
audit team 审计小组 /h9v'Y}c
audit test 审计测试 D.gD4g_O/
audit trail 审计轨迹 m}6Jdt'|
audit work 审计工作 t8M\
audit working paper 审计工作底稿 GI6]Ecc
audited financial statement 审计会计报表,已审计财务报表 Sg*+!
Auditing Guidelines (the~) 审计规范指南 -^q;e]+J
auditing standards 审计准则 D!&]jkUN
audit-oriented working paper (审计)业务类工作底稿 8J:=@X^}
authorisation 授权 Vllxv6/_
authorisation of transaction 交易的授权 [ps4i_
availability 可获得性 d|>
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balance 余额;差额;平衡 !6,rN_a@Y
balance sheet 资产负债表 h
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bank 银行 $$i
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bank account 银行账户,银行户头 "RgP!
bank statement 银行对账单 i6<uj
barter transaction 易货交易,以物换物交易 }46Zfg\T6n
basis of audit 审计依据 ,0{x-S0jX<
basis of preparation (会计报表的)编制基础 qiH)J-
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book of account 账目,账簿 3^5h:O
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borrowing 借款,贷款,借债 !*S,S{T8
branch 分支,分支机构,分店 $gZiW 8
brought forward (账户余额等的)承上年,承上期,承上页 _|T{2LvwT
budget 预算 \>||
building 建筑物;大楼 WyRSy-{U(}
business conditions 业务情况,经营情况 (I/iD.A
business licence (企业等的)营业执照 QseV\; z
business relation 业务关系 5p6/dlN-a
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