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 o rEo$e<
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审计词汇英汉对照 hhwV)Z
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ability to continue as a going concern 持续经营能力 {BgGG@e
acceptability 可接受性,可接受程度 ,]>Eg6B,u
acceptable level of detection risk 检查风险的可接受水平 :?&N/7
acceptance of engagement 接受委托 cU+/I>V
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 ;]|
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according to 根据,依据,依照 kz+P?mopm
account balance 账户余额 '9-8_;
account for 对……进行会计处理,核算;解释 .HMO7n6)8l
accounting 会计,会计学 \4mw
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accounting advisory serve 会计咨询服务 .aF+>#V=Q
accounting firm 会计师事务所 d!8`}L:=M
accounting information 会计信息,会计资料 "GgK,d}%
accounting period 会计期间 =d`,W9D
accounting policies 会计政策 Uq7 y4z
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accounting professional bodies 会计职业组织,会计职业团体 fk9FR^u
accounting records 会计记录 nKch_Jb
accounting responsibility 会计责任 HA>b'lqBM
accounting service 会计服务 z6$W@-Vd
accounting standards 会计准则 F.K7w
Accounting Standards for Business Enterprises 企业会计准则 we!}
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accounting system 会计系统 kpcIU7|e
accounting treatment 会计处理 ](:aDHa
accuracy 准确性,精确性 <1>\?$)D
additional audit procedures 追加审计程序 crUt8L-B4
addressee 收件人,收信人 g6+}'MN:5
Administration of State-owned Assets (the~) 国有资产管理局 8I3"68c_a
administrative laws and regulations 行政法规 h0L*8P`t
adverse impact 不利影响,负面影响 [P407Sa"
adverse opinion 反对意见 K)N7Y=C3
advisory group 咨询组,顾问组 IA!( 'Ks
agency fee 代理费,代理费用 9PIm/10pP^
aggregate 总计,合计为…… Y;4nIWe
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alternation of document and record 变造文件和记录 ._Wm%'uX
alternative audit procedures 替代审计程序,备选审计程序 L@XhgQ
amend 修改,修订 Jn-iIl
amortisation 摊销 hU@9vU<U
analytical capacity 分析能力 H0_hQ:K
analytical procedures 分析性程序 s9?klJg
annual financial statements 年度会计报表,年度财务报表 Tt<Ry'Z$3
appendix 附录,附表 TI
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applicable 适用的
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applicable laws and regulations 适用的法规 ojni+} >_
application systems 应用系统 ?>LsIPa
apply consistently 一贯地执行,一贯地实施 tgKmCI
appropriate 适当的,合适的; #/\5a;Elc
征用,挪用 5v<B
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appropriate authorization 适当的授权 MPhO#;v
appropriateness of audit evidence 审计证据的适当性 x!"S`AM
approval 批准,核准 -$!`8[fM
assertion (会计报表上的)认定;确认 a
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 AtGk
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asset 资产,财产 @.6l^"L
asset restructuring 资产重组 "X=l7{c/
assignment of duties 职责的划分 =Wn11JGh
assistant 助理,助理人员 wK!4:]rhG
associated company 联属公司,联营公司 ]W
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association 联合,结合;协会,社团 Xkk m~sM6
assumption 假设,假定 Ox#%Dm2
at a given date 在某一特定时日 Yh\}
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attestation 鉴证,公证 "JzQCY^C
attestation service 鉴证服务 HZ* <BjE:"
audit adjustment 审计调整 ;9MsV.n
audit areas 审计领域 s~W:N.}*
audit conclusion 审计结论 Ii_X^)IL(
audit effectiveness 审计效果 pj4M|'F7
audit efficiency 审计效率 D7T(B=S6
audit engagement letter 审计业务约定书 -$yNJ5F`
audit evidence 审计证据 )/A If
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audit fee 审计费 VC,
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audit files 审计档案 C(qqGK{
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 l$=Y(Xk
audit mark 审计标识 4RTuy+
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audit materiality 审计重要性 `uo'w:Q
audit method 审计方法 #0V$KC*>
audit objective 审计目标,审计目的 <1cYz\/!M
audit of financial statements 会计报表审计,财务报表审计 :f<3`x'
audit opinion 审计意见 [xXa3W
audit period 被审计期间,被审计年度 K"B2
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audit plan 审计计划 9&a&O
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audit planning 编制审计计划,制定审计计划,审计计划 Uv?s <
audit planning stage 审计计划阶段 Y).5(t7zaR
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 :\[W]
audit report 审计报告 P0WI QG+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :d\ne
audit report with a qualified opinion 有保留意见的审计报告 sJu^deX
audit report with an adverse opinion 否定意见的审计报告 T5(]/v,UT
audit report with dual dates 双重日期审计报告 f.SV-{O_
audit reporting stage 审计报告阶段 r^3/Ltd5/
audit responsibility 审计责任 Vf<VKP[9K
audit results 审计结果 1ga.%M*
audit risk 审计风险 rjqQWfShY
audit sampling 审计抽样 (:v|(Gn/
audit sampling techniques 审计抽样方法,审计抽样技术 ocOzQ13@Y
audit strategies 审计策略 F=)9z+l#
audit summary 审计总结,审计小结 WxwSb`U|
audit team 审计小组 e%.Xya#\
audit test 审计测试 Nb;xJSl ox
audit trail 审计轨迹 p!5=1$
audit work 审计工作 :KY920/,
audit working paper 审计工作底稿 ernZfd{H
audited financial statement 审计会计报表,已审计财务报表 jzCSxuZ7O
Auditing Guidelines (the~) 审计规范指南 baJ(Iy
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auditing standards 审计准则 aBv3vSq>Q
audit-oriented working paper (审计)业务类工作底稿 I!'PvIyO
authorisation 授权 w;@DcX$]
authorisation of transaction 交易的授权 T4MB~5,i
availability 可获得性 J?4aSssE
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balance 余额;差额;平衡 )\fAy
balance sheet 资产负债表 *j9{+yO{ZE
bank 银行 K6"#&0
bank account 银行账户,银行户头 wX dtY
bank statement 银行对账单 /'vCO
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barter transaction 易货交易,以物换物交易 `
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basis of audit 审计依据 +|6
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basis of preparation (会计报表的)编制基础 lFvRXV^+f
book of account 账目,账簿 sbnNk(XINQ
borrowing 借款,贷款,借债 2p'ujAK
branch 分支,分支机构,分店 Bc1[^{`bq^
brought forward (账户余额等的)承上年,承上期,承上页 %g1{nGah
budget 预算 Np$peT[
building 建筑物;大楼 l"9.zPvT<
business conditions 业务情况,经营情况 Fh t$7V
business licence (企业等的)营业执照 %tx~CD
business relation 业务关系 ?1%/G<
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