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 S@9w'upd
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审计词汇英汉对照 O~$ {&(
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ability to continue as a going concern 持续经营能力 g Cg4;b6g
acceptability 可接受性,可接受程度 +8Of-ZUx
acceptable level of detection risk 检查风险的可接受水平 V xp$#3 ;S
acceptance of engagement 接受委托 BPwI8\V
accepting the engagement for the first time 首次接受委托 5dg-d\6S
access to asset 对资产的接触 17WNJ
according to 根据,依据,依照 E}]I%fi
account balance 账户余额 ]|Ow_z8
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account for 对……进行会计处理,核算;解释 F9Ifw><XM
accounting 会计,会计学 N|UBaPS|o
accounting advisory serve 会计咨询服务 fndK/~?]H
accounting firm 会计师事务所 ;%BhhmR)[
accounting information 会计信息,会计资料 bc
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accounting period 会计期间 0\?_lT2
accounting policies 会计政策 2=igS#h
accounting professional bodies 会计职业组织,会计职业团体 I++W0wa.n
accounting records 会计记录 U(rr vNt:t
accounting responsibility 会计责任 ,:v.L}+Z
accounting service 会计服务 /d{glOk
accounting standards 会计准则 "V*kOb&'*Z
Accounting Standards for Business Enterprises 企业会计准则 ATKYjhc _
accounting system 会计系统 Bv2z4D4f+
accounting treatment 会计处理 ^t\kLU
accuracy 准确性,精确性 ybD{4&ZE
additional audit procedures 追加审计程序 IW5*9)N?
addressee 收件人,收信人 g,00'z_D
Administration of State-owned Assets (the~) 国有资产管理局 1;cv-W
administrative laws and regulations 行政法规 mgJShn8]
adverse impact 不利影响,负面影响 c+@d'yR
adverse opinion 反对意见 Zk~nB}Xw
advisory group 咨询组,顾问组 zkjPLeX
agency fee 代理费,代理费用 @m+pr\h(
aggregate 总计,合计为…… 6Y;Y}E
alternation of document and record 变造文件和记录 EO4"Z@ji
alternative audit procedures 替代审计程序,备选审计程序 ) 1lJ<g#
amend 修改,修订 hg[l{)Q
amortisation 摊销 mr:kn0
analytical capacity 分析能力 T^/Gj|N*
analytical procedures 分析性程序 ^m6k@VM
annual financial statements 年度会计报表,年度财务报表 y+K7WUwhq
appendix 附录,附表 PWf{aHsr
applicable 适用的 {toyQ)C7
applicable laws and regulations 适用的法规 el <<D
application systems 应用系统 /2g)Z!&+
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apply consistently 一贯地执行,一贯地实施 J>HLQP
appropriate 适当的,合适的; O, bfdc[g4
征用,挪用 uB5h9&57
appropriate authorization 适当的授权 .\z|Fr
appropriateness of audit evidence 审计证据的适当性 >u BV
approval 批准,核准 @D.R0uM
assertion (会计报表上的)认定;确认 v YRt2({}Z
assessed level of control risk 对控制风险的评估,控制风险的评估水平 F|]o9&/<]
asset 资产,财产 r*X}3t*
asset restructuring 资产重组 Nw9-pQ
assignment of duties 职责的划分 |1dEs,z\
assistant 助理,助理人员 Ee t+
associated company 联属公司,联营公司 w5dIk]T
association 联合,结合;协会,社团 )
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assumption 假设,假定 ]C}u-B746
at a given date 在某一特定时日 E3CiZ4=5
attestation 鉴证,公证 xG *lV|<7>
attestation service 鉴证服务 33#7U+~]@
audit adjustment 审计调整 Ft%TnEp
audit areas 审计领域 jMz1s%C
audit conclusion 审计结论 )8 "EI-/.
audit effectiveness 审计效果 ^D W#
audit efficiency 审计效率 {V]Qwz)1
audit engagement letter 审计业务约定书 L|]w3}ZT@
audit evidence 审计证据 EzD
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audit fee 审计费 G+#| )V
audit files 审计档案 &xGfkCP.]
audit findings 审计中发现的事项 "oE^R?m
audit implementation stage 审计实施阶段 `}k&HRn
audit mark 审计标识 f>\bUmk(
audit materiality 审计重要性 rZ8Y=) e
audit method 审计方法 3<zTkI
audit objective 审计目标,审计目的 -!C
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audit of financial statements 会计报表审计,财务报表审计 GvZa
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audit opinion 审计意见 a'_MhJ zs
audit period 被审计期间,被审计年度 5 `{|[J_[
audit plan 审计计划 SQ~N X)
audit planning 编制审计计划,制定审计计划,审计计划 !^>LOH>j
audit planning stage 审计计划阶段 ,E*a$cCw
audit procedure 审计程序 <FcPxZ
audit programme 审计程序表,具体审计计划 o@<6TlZM
audit report 审计报告 Wvut)T
audit report with a disclaimer of opinion 拒绝表示意见审计报告 "W_jdE6v
audit report with a qualified opinion 有保留意见的审计报告 .WL\:{G8;
audit report with an adverse opinion 否定意见的审计报告 RS||KA])J
audit report with dual dates 双重日期审计报告 9%3 r-U=
audit reporting stage 审计报告阶段 lJ2|jFY9
audit responsibility 审计责任 #FQm/Q<0
audit results 审计结果 eZR8<Z%
audit risk 审计风险 K\^&_#MG
audit sampling 审计抽样 .UT,lqEkv
audit sampling techniques 审计抽样方法,审计抽样技术 rx}ujjx
audit strategies 审计策略 ga{25q}"
audit summary 审计总结,审计小结 A/$KA'jX
audit team 审计小组 L!8 -:)0b
audit test 审计测试 7kX7\[zN
audit trail 审计轨迹 aiR|.opIb
audit work 审计工作 "x:)$@
audit working paper 审计工作底稿 |L.~Amd
audited financial statement 审计会计报表,已审计财务报表 7?Qt2tr
Auditing Guidelines (the~) 审计规范指南 U>L=.\\|
auditing standards 审计准则 48~m=mI
audit-oriented working paper (审计)业务类工作底稿 j?f,~Y<k
authorisation 授权 *&hXJJ[+
authorisation of transaction 交易的授权 ^EuyvftZ
availability 可获得性 VHgF#6'
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balance 余额;差额;平衡 Cb@S </b
balance sheet 资产负债表 (}~eD
bank 银行 =|6^)lt$
bank account 银行账户,银行户头 PO%yWns30o
bank statement 银行对账单 ziLr }/tg
barter transaction 易货交易,以物换物交易 Y&05
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basis of audit 审计依据 $@u^Jt, ?
basis of preparation (会计报表的)编制基础 j quSR=
book of account 账目,账簿 XY+aunLf
borrowing 借款,贷款,借债 W3o}.|]
branch 分支,分支机构,分店 S,`S
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brought forward (账户余额等的)承上年,承上期,承上页 ?) ,xZ1"
budget 预算 F"m}mf
building 建筑物;大楼 Ltic_cjYd?
business conditions 业务情况,经营情况 .~A"Wyu\
business licence (企业等的)营业执照 *nsnX/e(-
business relation 业务关系 t5jhpPVf
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