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 (WN 'wp
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审计词汇英汉对照 ?CL1^N%
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ability to continue as a going concern 持续经营能力 k 2;m"F
acceptability 可接受性,可接受程度 YfF&: "-NU
acceptable level of detection risk 检查风险的可接受水平 nGX~G^mZ
acceptance of engagement 接受委托 pN4!*7M
accepting the engagement for the first time 首次接受委托 }[ux4cd8Y
access to asset 对资产的接触 |mY<TWoX
according to 根据,依据,依照 br$!}7#=L
account balance 账户余额 z?1GJ8
account for 对……进行会计处理,核算;解释 [h8F)
accounting 会计,会计学 &~||<0m
accounting advisory serve 会计咨询服务 alHwN^GhP
accounting firm 会计师事务所 ;hd> v&u#
accounting information 会计信息,会计资料 %,~; w0
accounting period 会计期间 YF&SH)Y7
accounting policies 会计政策 #J^p,6
accounting professional bodies 会计职业组织,会计职业团体 >SfC '* 1
accounting records 会计记录 Y5ebpw+B-
accounting responsibility 会计责任 \2eYw.I=
accounting service 会计服务 s/Q}fW$ex
accounting standards 会计准则 v6f$N+4c
Accounting Standards for Business Enterprises 企业会计准则 1T}|c;fc
accounting system 会计系统 B;1wnKdj
accounting treatment 会计处理 #c/v2
accuracy 准确性,精确性 '*-X3p
additional audit procedures 追加审计程序 r\=p.cw<
addressee 收件人,收信人 :GL|
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Administration of State-owned Assets (the~) 国有资产管理局 )2rI/=R
administrative laws and regulations 行政法规 @J"
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adverse impact 不利影响,负面影响 / HaS.
adverse opinion 反对意见 ]V.9jlXF
advisory group 咨询组,顾问组 qc*+;Wi+5
agency fee 代理费,代理费用 H~Q
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aggregate 总计,合计为…… Dq2eX;c@
alternation of document and record 变造文件和记录 .fD k
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alternative audit procedures 替代审计程序,备选审计程序 V !FzVl=G
amend 修改,修订 iCv &<C@
amortisation 摊销 K<+AJ(C
analytical capacity 分析能力 BKvF,f/g
analytical procedures 分析性程序 \I'A:~b)L
annual financial statements 年度会计报表,年度财务报表 fCEd
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appendix 附录,附表 8eOQRC33
applicable 适用的 z$;%SYI
applicable laws and regulations 适用的法规 7zQD.+&L
application systems 应用系统 ?kS5=&<
apply consistently 一贯地执行,一贯地实施 -t*C-C'"|
appropriate 适当的,合适的; y)(SS8JR
征用,挪用 *+@/:$|U
appropriate authorization 适当的授权 8^< -;
appropriateness of audit evidence 审计证据的适当性 3_Oq4 /
approval 批准,核准 ?cg+RNI
assertion (会计报表上的)认定;确认 Y6{p|F?&"
assessed level of control risk 对控制风险的评估,控制风险的评估水平 R
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asset 资产,财产 L~ 1Lv?
asset restructuring 资产重组 #3/l4`/j
assignment of duties 职责的划分 }T(|\
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assistant 助理,助理人员 UI;!_C_
associated company 联属公司,联营公司 `L9o!OsQ
association 联合,结合;协会,社团 Kh% x
assumption 假设,假定 jv_sRV
at a given date 在某一特定时日 c#{<|
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attestation 鉴证,公证 dc lJ
attestation service 鉴证服务 aG=Y 6j
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audit adjustment 审计调整 $L`7(0U-
audit areas 审计领域 ) mv}u~
audit conclusion 审计结论 x!"!oJG^k
audit effectiveness 审计效果 \uanQ|Nu
audit efficiency 审计效率 [N7[%iQ%
audit engagement letter 审计业务约定书 KJpM?:
audit evidence 审计证据 dYr#
audit fee 审计费 d,D)>Y'h
audit files 审计档案 *O 0*
audit findings 审计中发现的事项 8E0Rg/DnT
audit implementation stage 审计实施阶段 -,5g cD
audit mark 审计标识 ?TzN?\
audit materiality 审计重要性 CQtd%'rt6
audit method 审计方法 @H{$,\\
audit objective 审计目标,审计目的 z,]f
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audit of financial statements 会计报表审计,财务报表审计 Ogjjjy84vM
audit opinion 审计意见 ;W+.]_$6)T
audit period 被审计期间,被审计年度 u\t ;
audit plan 审计计划 q5OW1%
audit planning 编制审计计划,制定审计计划,审计计划 K7_)!=DcX
audit planning stage 审计计划阶段 PfuYT_p4s
audit procedure 审计程序 ;j/ur\37
audit programme 审计程序表,具体审计计划 8{d`N|k
audit report 审计报告 EO|
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 W
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audit report with a qualified opinion 有保留意见的审计报告 %F}`;>C3
audit report with an adverse opinion 否定意见的审计报告 ;G},xDGO_m
audit report with dual dates 双重日期审计报告 Ap97 Zcw
audit reporting stage 审计报告阶段 _k
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audit responsibility 审计责任 :Z< 5iLq
audit results 审计结果 [Cr_2
audit risk 审计风险 DF&C7+hO
audit sampling 审计抽样 jN*
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audit sampling techniques 审计抽样方法,审计抽样技术 Bj]0Cz
audit strategies 审计策略 -k<.Q=]<t
audit summary 审计总结,审计小结 {yG)Ii
audit team 审计小组 &.4lhfI+(Q
audit test 审计测试 -<s?`Rnk
audit trail 审计轨迹 s lPFDBx
audit work 审计工作 qc`_&!*D
audit working paper 审计工作底稿 r!x^P=f,MJ
audited financial statement 审计会计报表,已审计财务报表 [C d2L&9
Auditing Guidelines (the~) 审计规范指南 Jk1Up2#B
auditing standards 审计准则 OI`Lb\8pP
audit-oriented working paper (审计)业务类工作底稿 ?Z14l0iZ%d
authorisation 授权 ?Rl*5GRW
authorisation of transaction 交易的授权 H-rf?R2
availability 可获得性 h.7 1O"N
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balance 余额;差额;平衡 ]X-ZRmB`
balance sheet 资产负债表 sJ0y3)PQ
bank 银行 9#3+k/A
bank account 银行账户,银行户头 f0^s*V+
bank statement 银行对账单 {)%B?75~
barter transaction 易货交易,以物换物交易 s!+?)bB
basis of audit 审计依据 0[hl&7 Ab@
basis of preparation (会计报表的)编制基础 }~ +
book of account 账目,账簿 ~w$8*
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borrowing 借款,贷款,借债 {{
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branch 分支,分支机构,分店 UPgZj\t%{
brought forward (账户余额等的)承上年,承上期,承上页 -m+2l`DLy
budget 预算 o0<T|zgF5,
building 建筑物;大楼 +HfjnEbtBs
business conditions 业务情况,经营情况 \
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business licence (企业等的)营业执照 <"\K|2Sg
business relation 业务关系 `i.f4]r
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