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 CtwMMZXX3
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审计词汇英汉对照 JHN35a+
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ability to continue as a going concern 持续经营能力 J;Az0[qMR
acceptability 可接受性,可接受程度 4*9y4"
acceptable level of detection risk 检查风险的可接受水平 Lxm1.TOJ
acceptance of engagement 接受委托 6=]%Y
accepting the engagement for the first time 首次接受委托 (S+tQ2bt
access to asset 对资产的接触 $smzP.V
according to 根据,依据,依照 -`6O(he
account balance 账户余额 C !81Km5
account for 对……进行会计处理,核算;解释 0(VQwGC[
accounting 会计,会计学 wU.K+4-k
accounting advisory serve 会计咨询服务 Zg%SE'kK
accounting firm 会计师事务所 ='=\!md
accounting information 会计信息,会计资料 ~SkdP7 )
accounting period 会计期间 e!}R1
accounting policies 会计政策 (
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accounting professional bodies 会计职业组织,会计职业团体 'j];tO6GfC
accounting records 会计记录 %k#Q)zWJ
accounting responsibility 会计责任 sb
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accounting service 会计服务 hqVx%4s*J
accounting standards 会计准则 zH8l-0I+$
Accounting Standards for Business Enterprises 企业会计准则 D,+I)-k<
accounting system 会计系统 `zAo IQ
accounting treatment 会计处理 9I/o;Js
accuracy 准确性,精确性 Nko;I?Fn
additional audit procedures 追加审计程序 +0;
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addressee 收件人,收信人 eHG**@"X
Administration of State-owned Assets (the~) 国有资产管理局 @=)_PG
administrative laws and regulations 行政法规 [vpZ 3;
adverse impact 不利影响,负面影响 Zk2-U"0\o
adverse opinion 反对意见 R,01.N( U
advisory group 咨询组,顾问组 r7sPFM
agency fee 代理费,代理费用 Dq+
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aggregate 总计,合计为…… SE{$a3`UzP
alternation of document and record 变造文件和记录 ;<%~g8:XL
alternative audit procedures 替代审计程序,备选审计程序 s]0x^"#B
amend 修改,修订 u D_|
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amortisation 摊销 LjjE(Yrv{
analytical capacity 分析能力 ^<xpp.
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analytical procedures 分析性程序 0o[p<<c*
annual financial statements 年度会计报表,年度财务报表 CDe
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appendix 附录,附表 [Fe`}F}Co8
applicable 适用的 %"@KuqV
applicable laws and regulations 适用的法规 3/o-\wWO
application systems 应用系统 S'vi +_
apply consistently 一贯地执行,一贯地实施 :*TfGV
appropriate 适当的,合适的; |_ HH[s*U
征用,挪用 mY2Ubn*
appropriate authorization 适当的授权 a;m-Vu!
appropriateness of audit evidence 审计证据的适当性 R
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approval 批准,核准 eu~WFI
assertion (会计报表上的)认定;确认 yWu80C8q
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6w<jg/5t
asset 资产,财产 g
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asset restructuring 资产重组 #)_4$<P*'
assignment of duties 职责的划分 R1/)Yy
assistant 助理,助理人员 Q$G!-y+"i
associated company 联属公司,联营公司 f&B&!&gZ
association 联合,结合;协会,社团 `TKe+oS)
assumption 假设,假定 mZJ"e,AY
at a given date 在某一特定时日 Ra[{K@
attestation 鉴证,公证 L~SM#?z:ue
attestation service 鉴证服务 D_D<N(O
audit adjustment 审计调整 )(b]-
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audit areas 审计领域 Z1u{.^~ ^z
audit conclusion 审计结论 e?3 S0}
audit effectiveness 审计效果 zCj]mH`es'
audit efficiency 审计效率 6~V$0Y>]
audit engagement letter 审计业务约定书 4&~1|B{Z
audit evidence 审计证据 zS 18Kl
audit fee 审计费 _kl.zw%
audit files 审计档案 "n:z("Q*
audit findings 审计中发现的事项 0Z8K +,'!
audit implementation stage 审计实施阶段 WMZ&LlB%
audit mark 审计标识 QM`A74j0]\
audit materiality 审计重要性 )nJs9}( 0
audit method 审计方法 BftW<1,U^
audit objective 审计目标,审计目的 V9NE kS
audit of financial statements 会计报表审计,财务报表审计 y} AkF2:
audit opinion 审计意见 ZY +NKb_
audit period 被审计期间,被审计年度 Wcl@H @
audit plan 审计计划 >7B6iR6N
audit planning 编制审计计划,制定审计计划,审计计划 X0+$pJ60
audit planning stage 审计计划阶段 Vq2d+
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audit procedure 审计程序 U-#wFc2N
audit programme 审计程序表,具体审计计划 y[oc^Zuo
audit report 审计报告 1om :SHw
audit report with a disclaimer of opinion 拒绝表示意见审计报告 nJY#d;
audit report with a qualified opinion 有保留意见的审计报告 i&$L$zf,
audit report with an adverse opinion 否定意见的审计报告 i-~HT4iw
audit report with dual dates 双重日期审计报告 ie{9zO<d
audit reporting stage 审计报告阶段 \I1+J9Gl
audit responsibility 审计责任 rR
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audit results 审计结果 LJ`*&J
audit risk 审计风险 6MvjNbQ
audit sampling 审计抽样 CEq0ZL-W
audit sampling techniques 审计抽样方法,审计抽样技术 i[sHPEml(5
audit strategies 审计策略 d4t%/ Uh
audit summary 审计总结,审计小结 f1y3l1/
audit team 审计小组 <XiHQ
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audit test 审计测试 <xOXuve
audit trail 审计轨迹 [U.3rcT"N
audit work 审计工作 o(Yfnnuy
audit working paper 审计工作底稿 w2_$>z
audited financial statement 审计会计报表,已审计财务报表 S*VG;m#
Auditing Guidelines (the~) 审计规范指南 <R582$( I
auditing standards 审计准则 |RS9N_eRt
audit-oriented working paper (审计)业务类工作底稿 DKnjmZ:J|
authorisation 授权 RTHD
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authorisation of transaction 交易的授权 A-Be}A
availability 可获得性 109dB$+$
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balance 余额;差额;平衡 yaza
balance sheet 资产负债表 pyYm<dn
bank 银行 *UhYX)J
bank account 银行账户,银行户头 j\k|5="w-
bank statement 银行对账单 ad1 I2
barter transaction 易货交易,以物换物交易 bYQvh/(J
basis of audit 审计依据 ?~c=Sa-
basis of preparation (会计报表的)编制基础 88x_}M^Fnl
book of account 账目,账簿 gp
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borrowing 借款,贷款,借债 &~)PB
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branch 分支,分支机构,分店 >uT,Z,7O
brought forward (账户余额等的)承上年,承上期,承上页 WyciIO1
budget 预算 r0t4\d
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building 建筑物;大楼 :@#9P
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business conditions 业务情况,经营情况 +A%|.;
business licence (企业等的)营业执照 &0cfTb)dG
business relation 业务关系 djJD'JL
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