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 ;_HG
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审计词汇英汉对照 j`'9;7h M6
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ability to continue as a going concern 持续经营能力 6dCS Gb
acceptability 可接受性,可接受程度 s?:&#
acceptable level of detection risk 检查风险的可接受水平 oV(|51(f
acceptance of engagement 接受委托 JjXuy7XQ
accepting the engagement for the first time 首次接受委托 biBo?k;4
access to asset 对资产的接触 P0B`H7D
according to 根据,依据,依照 Ly7|:IbC
account balance 账户余额 Vw^2TRU
account for 对……进行会计处理,核算;解释 V+A9.KoI
accounting 会计,会计学 G` _LD+
accounting advisory serve 会计咨询服务 kgq"b)
accounting firm 会计师事务所 kkyi`_ZKn
accounting information 会计信息,会计资料 \ r^#a
accounting period 会计期间 y*BS
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accounting policies 会计政策 [eb?Fd~WB]
accounting professional bodies 会计职业组织,会计职业团体 ]f3[I3;K
accounting records 会计记录 R 2{ kS
accounting responsibility 会计责任 '@ $L}C#OI
accounting service 会计服务 4P406,T]r
accounting standards 会计准则 _VjfH2Y
Accounting Standards for Business Enterprises 企业会计准则 VP7g::Ab
accounting system 会计系统 -kGwbV}
accounting treatment 会计处理 MsaD@JY.y
accuracy 准确性,精确性 wNk 0F7Ck
additional audit procedures 追加审计程序 X6hp}
addressee 收件人,收信人 _uYidtxo=
Administration of State-owned Assets (the~) 国有资产管理局 qM$4c7'4P6
administrative laws and regulations 行政法规 QgR3kc^7/
adverse impact 不利影响,负面影响 .qN|.:6a
adverse opinion 反对意见 Y#/mE!
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advisory group 咨询组,顾问组 isG8S(}IW&
agency fee 代理费,代理费用 ]#7{x
aggregate 总计,合计为…… _5t~g_(1OK
alternation of document and record 变造文件和记录 u . xUM
alternative audit procedures 替代审计程序,备选审计程序 t-gLh(-.
amend 修改,修订 Ug VLHwkvk
amortisation 摊销
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analytical capacity 分析能力 /:+f5\"-b
analytical procedures 分析性程序 ZM6`:/lc
annual financial statements 年度会计报表,年度财务报表 nQtp 4
appendix 附录,附表 3.t
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applicable 适用的 c\J?J>xz
applicable laws and regulations 适用的法规 @L 9C_a
application systems 应用系统 )w
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apply consistently 一贯地执行,一贯地实施 l\HLlwYO
appropriate 适当的,合适的; KBe\)Vs
征用,挪用 u!B6';XY
appropriate authorization 适当的授权 FQ3{~05T
appropriateness of audit evidence 审计证据的适当性 \~(scz$
approval 批准,核准 #[uDVCM
assertion (会计报表上的)认定;确认 MJzY|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [f1'Qb
asset 资产,财产 1GaM!OC 9
asset restructuring 资产重组 Mur)'
assignment of duties 职责的划分 e}PJN6"5
assistant 助理,助理人员 ]UMt
associated company 联属公司,联营公司 -](NMRqfN
association 联合,结合;协会,社团 6w"_sK?
assumption 假设,假定 fK0VFN8<I
at a given date 在某一特定时日 *K57($F
attestation 鉴证,公证 ~fht [S?@M
attestation service 鉴证服务 MyJ\/` 8
audit adjustment 审计调整 jQ"z\}Wf
audit areas 审计领域 mnG\qsKNLK
audit conclusion 审计结论 ^D%hKIT
audit effectiveness 审计效果 Fhk 8
audit efficiency 审计效率 _oILZ,
audit engagement letter 审计业务约定书 #B^
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audit evidence 审计证据 OpNxd]"T
audit fee 审计费 ~~B`\!n7
audit files 审计档案 oOAn 5t@
audit findings 审计中发现的事项 UA8*8%v
audit implementation stage 审计实施阶段 &>xd6-
audit mark 审计标识 +wHrS}I#g
audit materiality 审计重要性 %$*WdK#
audit method 审计方法 z{q|HO
audit objective 审计目标,审计目的 Fmd^9K
audit of financial statements 会计报表审计,财务报表审计 5fT"`FL?
audit opinion 审计意见 O6[4=4L
audit period 被审计期间,被审计年度 jY +u OH
audit plan 审计计划 FB>^1B]]
audit planning 编制审计计划,制定审计计划,审计计划 JQ~[$OGH
audit planning stage 审计计划阶段 S=@bb$4-T
audit procedure 审计程序 c{,VU.5/
audit programme 审计程序表,具体审计计划 0# d:<+4D
audit report 审计报告 @CUYl*.PD
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [Nw%fuB
audit report with a qualified opinion 有保留意见的审计报告 l} =@9A
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audit report with an adverse opinion 否定意见的审计报告 %@~;PS3kd
audit report with dual dates 双重日期审计报告 *q$O6B-
audit reporting stage 审计报告阶段 #GbfFoE
audit responsibility 审计责任 Gpb<,v_3
audit results 审计结果 %S$+3q%F
audit risk 审计风险 ? koIZ
audit sampling 审计抽样 yP^C)
audit sampling techniques 审计抽样方法,审计抽样技术 (rE.ft5$9
audit strategies 审计策略 99YgQ Y]HO
audit summary 审计总结,审计小结 K-2oSS56
audit team 审计小组 tYk!Y/O}
audit test 审计测试 /n3Qcht
audit trail 审计轨迹 A0l-H/l7
audit work 审计工作 QUO'{;,
audit working paper 审计工作底稿 '~\\:37+
audited financial statement 审计会计报表,已审计财务报表 [a[.tR38e
Auditing Guidelines (the~) 审计规范指南 Zn{Y+ce7d
auditing standards 审计准则 ]=Dzr<*v
audit-oriented working paper (审计)业务类工作底稿 sd,KB+)
authorisation 授权 EZee
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authorisation of transaction 交易的授权 U ID0|+%Y
availability 可获得性 uf/4
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balance 余额;差额;平衡 ^B!cL~S*I
balance sheet 资产负债表 8:sQB%BB
bank 银行 :?P>))vT%
bank account 银行账户,银行户头 C)?tf[!_6
bank statement 银行对账单 kc7,F2=F
barter transaction 易货交易,以物换物交易 @9e}kiW
basis of audit 审计依据 Tv6HPD$[
basis of preparation (会计报表的)编制基础 dI?x(vw
book of account 账目,账簿 F^Y%Q(Dd7w
borrowing 借款,贷款,借债 0Lx,qZ'
branch 分支,分支机构,分店 +/n<]?(T
brought forward (账户余额等的)承上年,承上期,承上页 )C>8B`^S
budget 预算 A:4?Jd>
building 建筑物;大楼 L6 IIk
business conditions 业务情况,经营情况 ;@FCaj&
business licence (企业等的)营业执照 s`2q(`}
business relation 业务关系 '',g}WvRwe
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