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 ""j(wUp-W
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审计词汇英汉对照 ?pT\Ft V
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ability to continue as a going concern 持续经营能力 Rwy<#9R[x
acceptability 可接受性,可接受程度 |_Y[931<
acceptable level of detection risk 检查风险的可接受水平 JG2)-x;9
acceptance of engagement 接受委托 ]Z@+
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accepting the engagement for the first time 首次接受委托 gFsnL*L0
access to asset 对资产的接触 ''@upZBJ
according to 根据,依据,依照 Hkc:B/6
account balance 账户余额 2iUdTy$
account for 对……进行会计处理,核算;解释 e[3rz%'Q
accounting 会计,会计学 (z[|\6O
accounting advisory serve 会计咨询服务 (I?CW~3#
accounting firm 会计师事务所 ?0UzmJV?8
accounting information 会计信息,会计资料
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accounting period 会计期间 .K`^n\T
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accounting policies 会计政策 k)2L<Lmn
accounting professional bodies 会计职业组织,会计职业团体 Ha~g8R&
accounting records 会计记录 \#bk$R@
accounting responsibility 会计责任 x)X=sX.
accounting service 会计服务 :v_H;UU
accounting standards 会计准则 6J|Ee1Ez
Accounting Standards for Business Enterprises 企业会计准则 EM_`` 0^
accounting system 会计系统 /Z:\=0`
accounting treatment 会计处理 cuJ%;q=;
accuracy 准确性,精确性 |eEcEu?/b
additional audit procedures 追加审计程序 AZmA
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addressee 收件人,收信人 yDt3
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Administration of State-owned Assets (the~) 国有资产管理局 _T\~AwVc<
administrative laws and regulations 行政法规 *k$ ":A
adverse impact 不利影响,负面影响 0]dL;~0y.
adverse opinion 反对意见 E7eOKNVC#
advisory group 咨询组,顾问组 oGzZ.K3 A
agency fee 代理费,代理费用 R<}Yf[TQ
aggregate 总计,合计为…… @:'swO/\<
alternation of document and record 变造文件和记录 LL~bq(b
alternative audit procedures 替代审计程序,备选审计程序 A7~~{9
amend 修改,修订 C|kZT<,]
amortisation 摊销 /f!CX|U
analytical capacity 分析能力 1/t}>>,M
analytical procedures 分析性程序 _,hhO
annual financial statements 年度会计报表,年度财务报表 %ZF6%m0S
appendix 附录,附表 WJG& `PP
applicable 适用的 H];QDix?
applicable laws and regulations 适用的法规 1D
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application systems 应用系统 qg;[~JZYKi
apply consistently 一贯地执行,一贯地实施 *D: wwJ
appropriate 适当的,合适的; 4\%0a,\^
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appropriate authorization 适当的授权 I("J$
appropriateness of audit evidence 审计证据的适当性 b|i94y(
approval 批准,核准 kaxAIk8l
assertion (会计报表上的)认定;确认 G
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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 Y4PB&pZ$O2
asset 资产,财产 90%alG1>y
asset restructuring 资产重组 D0?l$]aE
assignment of duties 职责的划分 ^O
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assistant 助理,助理人员 d%$'Y|
associated company 联属公司,联营公司 qMAH~P0u
association 联合,结合;协会,社团 $]/
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assumption 假设,假定 ^(p}hSLAfQ
at a given date 在某一特定时日 o0:[,ock
attestation 鉴证,公证 O!!Ne'I
attestation service 鉴证服务 lNSB "S
audit adjustment 审计调整 1mw<$'pm0
audit areas 审计领域 &e\A v.n@-
audit conclusion 审计结论 9}`A_KzFx
audit effectiveness 审计效果 sa%2,e'
audit efficiency 审计效率 L0{ehpvM
audit engagement letter 审计业务约定书 Y-%S,91O
audit evidence 审计证据 xF*C0B;QL
audit fee 审计费 $x&\9CRM
audit files 审计档案 dU]>
audit findings 审计中发现的事项 V~y4mpfX
audit implementation stage 审计实施阶段 M2ig iR
audit mark 审计标识 ;mV,r,\dH
audit materiality 审计重要性 [@@Ovv
audit method 审计方法 T,h,)|:I^
audit objective 审计目标,审计目的 ZbJUOa?WF
audit of financial statements 会计报表审计,财务报表审计 L3M]06y
audit opinion 审计意见 zT|]!',
audit period 被审计期间,被审计年度 ms'!E)
audit plan 审计计划 ]9?_m@Ihx
audit planning 编制审计计划,制定审计计划,审计计划 <tZPS`c'_
audit planning stage 审计计划阶段 8$!/Zg
audit procedure 审计程序 YX+Da"\
audit programme 审计程序表,具体审计计划 dA<PQKm
audit report 审计报告 ,4ftQJ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 F{cKCqI?
audit report with a qualified opinion 有保留意见的审计报告 YcS}ug7
audit report with an adverse opinion 否定意见的审计报告 9k_3=KS3N
audit report with dual dates 双重日期审计报告 /IM5#M5~
audit reporting stage 审计报告阶段 C%<[mM
audit responsibility 审计责任 {5U;9: sO6
audit results 审计结果 =R)9_D6I
audit risk 审计风险 3\
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audit sampling 审计抽样 |5SYKA7CS
audit sampling techniques 审计抽样方法,审计抽样技术 { U a19~'>
audit strategies 审计策略 IAbK]kA
audit summary 审计总结,审计小结 =4
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audit team 审计小组 Fkas*79
audit test 审计测试 .IYE+XzV
audit trail 审计轨迹 p8F5b8]*
audit work 审计工作 yKEE @@}\
audit working paper 审计工作底稿 0(VQwGC[
audited financial statement 审计会计报表,已审计财务报表 Sk@~}
Auditing Guidelines (the~) 审计规范指南 8Z>ZjNG
auditing standards 审计准则 H"8+[.xBh
audit-oriented working paper (审计)业务类工作底稿 X%!#Ic]Q
authorisation 授权 Dqu1!f
authorisation of transaction 交易的授权 eRllF `*
availability 可获得性 GeN8_i[
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balance 余额;差额;平衡 %k#Q)zWJ
balance sheet 资产负债表 d[z+/L
bank 银行 hqVx%4s*J
bank account 银行账户,银行户头 zH8l-0I+$
bank statement 银行对账单 D,+I)-k<
barter transaction 易货交易,以物换物交易 c$
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basis of audit 审计依据 2E/#fX9!4
basis of preparation (会计报表的)编制基础 ):C4"2l3
book of account 账目,账簿 -\yaP8V
borrowing 借款,贷款,借债 H@er" boi
branch 分支,分支机构,分店 8%Zl;;W
brought forward (账户余额等的)承上年,承上期,承上页 0Ha1pqR
budget 预算 4RsV\Y{FN
building 建筑物;大楼 LRD71*/
business conditions 业务情况,经营情况 }9e4?7
business licence (企业等的)营业执照 o
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business relation 业务关系
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