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 /y)"j#-eW
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ability to continue as a going concern 持续经营能力 SDHc[66'
acceptability 可接受性,可接受程度 S2E HmE&
acceptable level of detection risk 检查风险的可接受水平 H@E ")@92
acceptance of engagement 接受委托 *ldMr{s<R
accepting the engagement for the first time 首次接受委托 _I_?k+#WFe
access to asset 对资产的接触 -f
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according to 根据,依据,依照 VONAw3k7!
account balance 账户余额 b$O_L4CP
account for 对……进行会计处理,核算;解释 UMuuf6
accounting 会计,会计学 c%@~%IGF
accounting advisory serve 会计咨询服务 [fi'=Cb
accounting firm 会计师事务所 -'[(Uzj
accounting information 会计信息,会计资料 :z.Y$]F@
accounting period 会计期间 M~Qj'VVL
accounting policies 会计政策 tRnW%F5
accounting professional bodies 会计职业组织,会计职业团体 #we>75l{+R
accounting records 会计记录 T_?nd T2
accounting responsibility 会计责任 &3Z.
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accounting service 会计服务 H:-A; f!Z
accounting standards 会计准则 ;{f?? G
Accounting Standards for Business Enterprises 企业会计准则 +}QBzGW`
accounting system 会计系统 `%M-7n9Y
accounting treatment 会计处理 ]A72)1
accuracy 准确性,精确性 eQFb$C]R}y
additional audit procedures 追加审计程序 qzA]2'~Q
addressee 收件人,收信人 R
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Administration of State-owned Assets (the~) 国有资产管理局 !I5~))E
administrative laws and regulations 行政法规 }l(m5
adverse impact 不利影响,负面影响 ~sIGI?5f
adverse opinion 反对意见 z8/xGQn
advisory group 咨询组,顾问组 `{U%[$<[W
agency fee 代理费,代理费用 =+`j?1
aggregate 总计,合计为…… 7grt4k
alternation of document and record 变造文件和记录 #[a"%byTR
alternative audit procedures 替代审计程序,备选审计程序 o}MzqKfu
amend 修改,修订 (X(1kj3
amortisation 摊销 Vp$wHB&
analytical capacity 分析能力 4b2mtLn_
analytical procedures 分析性程序 g[s\~MF@s
annual financial statements 年度会计报表,年度财务报表 bug Fl>
appendix 附录,附表 qX{X4b$
applicable 适用的 d)0LVa(
applicable laws and regulations 适用的法规 8.CKH4h
application systems 应用系统 oY%"2PW1B
apply consistently 一贯地执行,一贯地实施 /*AJr
appropriate 适当的,合适的; sr+gD*@h
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appropriate authorization 适当的授权 ~J1;tZS
appropriateness of audit evidence 审计证据的适当性 LMFK3Gd[
approval 批准,核准 G7Z vfLR{:
assertion (会计报表上的)认定;确认 1a&/Zlr
assessed level of control risk 对控制风险的评估,控制风险的评估水平 HX3D*2v":
asset 资产,财产 (@ fa~?v>@
asset restructuring 资产重组 ^r>f2 x
assignment of duties 职责的划分 \ I^nx+l
assistant 助理,助理人员 eb!s
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associated company 联属公司,联营公司 dXiE.Si
association 联合,结合;协会,社团 EK?@Z.q+
assumption 假设,假定 >;
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at a given date 在某一特定时日 U['JFLF
attestation 鉴证,公证 L/q]QgCoA
attestation service 鉴证服务 Dc.n-ipv$
audit adjustment 审计调整 & =73D1A
audit areas 审计领域 Rk
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audit conclusion 审计结论 BFMS*t`
audit effectiveness 审计效果 s]y-pZ
audit efficiency 审计效率 7deAr$?Wx
audit engagement letter 审计业务约定书 C5es2!^-]O
audit evidence 审计证据 D[89*@v
audit fee 审计费 eC6>yD6D
audit files 审计档案 ]6{(Hjt
audit findings 审计中发现的事项 W?qpnPW
audit implementation stage 审计实施阶段 d"B@c;dD
audit mark 审计标识 3s` V)aXP
audit materiality 审计重要性 }+Rgx@XZ\
audit method 审计方法 M*5,O
audit objective 审计目标,审计目的 1l/AKI(!
audit of financial statements 会计报表审计,财务报表审计 AqV09 $
audit opinion 审计意见 2J;kD2"!
audit period 被审计期间,被审计年度 +65oC x
audit plan 审计计划 JF
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audit planning 编制审计计划,制定审计计划,审计计划 qDnCn H
audit planning stage 审计计划阶段 vG ]GQ#
audit procedure 审计程序 fav5e'[$
audit programme 审计程序表,具体审计计划 <nDNiM#
audit report 审计报告 u64@"P
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1.'(nKoq
audit report with a qualified opinion 有保留意见的审计报告 MV:W@)rg
audit report with an adverse opinion 否定意见的审计报告 6xH;:B)d
audit report with dual dates 双重日期审计报告 CifA,[l34
audit reporting stage 审计报告阶段 t< sp%zXZ
audit responsibility 审计责任 tm(v~L%$>]
audit results 审计结果 ,~(|p`
audit risk 审计风险 tT;8r8
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audit sampling 审计抽样 \un sh^M
audit sampling techniques 审计抽样方法,审计抽样技术 VmN}FMGN
audit strategies 审计策略 Hm>-LOCcl
audit summary 审计总结,审计小结 a9[mZVMgUK
audit team 审计小组 <57g{e0I
audit test 审计测试 f:]u`ziM
audit trail 审计轨迹 -=>sTMWpr
audit work 审计工作 O\6vVM[
audit working paper 审计工作底稿 A -Mj|V
audited financial statement 审计会计报表,已审计财务报表 B@-|b
Auditing Guidelines (the~) 审计规范指南 }@d>, 1DU
auditing standards 审计准则 `9/0J-7*
audit-oriented working paper (审计)业务类工作底稿 vR7ct av
authorisation 授权 WtIMvk
authorisation of transaction 交易的授权 LU%#mY
availability 可获得性 qQ^d9EK'?~
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balance 余额;差额;平衡 C(G(^_6
balance sheet 资产负债表 o`idg[l.
bank 银行
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bank account 银行账户,银行户头 >K\3*]>J3
bank statement 银行对账单 d$pYo)8o({
barter transaction 易货交易,以物换物交易 zm>>} 5R
basis of audit 审计依据 z.
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basis of preparation (会计报表的)编制基础 wHf&R3fg
book of account 账目,账簿 >w9sE8i
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 13H;p[$
brought forward (账户余额等的)承上年,承上期,承上页 gNqAj# m
budget 预算 +jUgx;u,
building 建筑物;大楼 !x
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business conditions 业务情况,经营情况 u$C\E<G^
business licence (企业等的)营业执照 H( vx/q
business relation 业务关系 <Z},A-\
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