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 x5CMP%}d
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审计词汇英汉对照 KIi:5Y
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ability to continue as a going concern 持续经营能力 9|lLce$
acceptability 可接受性,可接受程度 Lg~C:BNF
acceptable level of detection risk 检查风险的可接受水平 X i1|%
acceptance of engagement 接受委托 yQ$]`hr;
accepting the engagement for the first time 首次接受委托 YVwpqOE.=
access to asset 对资产的接触 )|v y}Jf7
according to 根据,依据,依照 vJaWHC$q
account balance 账户余额 YrJUs]A
account for 对……进行会计处理,核算;解释 x1?mE)n]
accounting 会计,会计学 w|6/ i/X
accounting advisory serve 会计咨询服务 XPU>} 4{
accounting firm 会计师事务所 I/XSW #
accounting information 会计信息,会计资料 J8!2Tt
accounting period 会计期间 Pmo<t6
accounting policies 会计政策 ^~.AV]t|
accounting professional bodies 会计职业组织,会计职业团体 e`S\-t?Z
accounting records 会计记录 ol*,&C:{
accounting responsibility 会计责任 tj'~RQvO
accounting service 会计服务 Uns%6o
accounting standards 会计准则 Ps>:|j+
Accounting Standards for Business Enterprises 企业会计准则 s~].iQJ{B
accounting system 会计系统 3i7EF.
accounting treatment 会计处理 _FYA? d}
accuracy 准确性,精确性 `!/[9Y#H p
additional audit procedures 追加审计程序 !8[T*'LJ-
addressee 收件人,收信人 /wLGf]0
Administration of State-owned Assets (the~) 国有资产管理局 >7PQOQMW'
administrative laws and regulations 行政法规 vMB61 |O
adverse impact 不利影响,负面影响 H
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adverse opinion 反对意见
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advisory group 咨询组,顾问组 Jz~:
agency fee 代理费,代理费用 50QDqC-]XS
aggregate 总计,合计为…… )\#*~73
alternation of document and record 变造文件和记录 pX{wEc6}
alternative audit procedures 替代审计程序,备选审计程序 L?j0t*do
amend 修改,修订 ewU*5|*[
amortisation 摊销 jkx>o?s)z
analytical capacity 分析能力 953qz]Q8
analytical procedures 分析性程序 m~5 unB9
annual financial statements 年度会计报表,年度财务报表 Ba@~:
appendix 附录,附表 +7}^Y}(
applicable 适用的 D9[19,2r`
applicable laws and regulations 适用的法规 . s9E
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application systems 应用系统 6qHD&bv\%C
apply consistently 一贯地执行,一贯地实施 zPa2fS8
appropriate 适当的,合适的; $C;i}q#
征用,挪用 )0-A;X2
appropriate authorization 适当的授权 le\-h'D
appropriateness of audit evidence 审计证据的适当性 xeSch?}
approval 批准,核准 L@{'J
assertion (会计报表上的)认定;确认 &liON1GLM
assessed level of control risk 对控制风险的评估,控制风险的评估水平 D{6y^@/
asset 资产,财产 x[)-h/&Fh
asset restructuring 资产重组 x*7A33@i
assignment of duties 职责的划分 SK\@w9#&$
assistant 助理,助理人员 ID2->J
associated company 联属公司,联营公司 l.o/H|
association 联合,结合;协会,社团 q4[}b-fF
assumption 假设,假定 <E4(KE
at a given date 在某一特定时日 Y2x|6
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attestation 鉴证,公证 PGJh>[s
attestation service 鉴证服务 ;
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audit adjustment 审计调整 k_,7#:+
audit areas 审计领域 Xx{| [2`
audit conclusion 审计结论 ^x\VMd3*w
audit effectiveness 审计效果 }ouGxs+^[
audit efficiency 审计效率 miaH,hm
audit engagement letter 审计业务约定书 %6320 x
audit evidence 审计证据 X$>F78e*
audit fee 审计费 x(TF4W=j
audit files 审计档案 IQPu%n{0v
audit findings 审计中发现的事项 +d6onO{8
audit implementation stage 审计实施阶段 -U /)y:k!%
audit mark 审计标识 KMj\A
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audit materiality 审计重要性 -lhIL}mGf
audit method 审计方法 HLW_Y|QaFo
audit objective 审计目标,审计目的 KSPa2>lz?
audit of financial statements 会计报表审计,财务报表审计 o1ZVEvp
audit opinion 审计意见 ^YLC {V
audit period 被审计期间,被审计年度 T]De{nH u
audit plan 审计计划 R'k`0
audit planning 编制审计计划,制定审计计划,审计计划 vTK%4=|1}!
audit planning stage 审计计划阶段 ~#sD2b`0
audit procedure 审计程序 YRlf U5
audit programme 审计程序表,具体审计计划 -i`jS_-Cv-
audit report 审计报告 _ p\L,No
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1%+-}yo<
audit report with a qualified opinion 有保留意见的审计报告 7#R)+
audit report with an adverse opinion 否定意见的审计报告 [A7TSN
audit report with dual dates 双重日期审计报告 8gP1]xD
audit reporting stage 审计报告阶段 =y][j+WH
audit responsibility 审计责任 r tuaU=U
audit results 审计结果 ]%Eh"
audit risk 审计风险 ddfGR/1X
audit sampling 审计抽样 &>zH.6%$
audit sampling techniques 审计抽样方法,审计抽样技术 xJCxzJ
audit strategies 审计策略 kkq1:\pZ]a
audit summary 审计总结,审计小结 ( V4Ppg
audit team 审计小组 !zX()V
audit test 审计测试 %
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audit trail 审计轨迹 Zk=,`sBC
audit work 审计工作 )q=F_:$
audit working paper 审计工作底稿 dEJqgp}\p
audited financial statement 审计会计报表,已审计财务报表 <N vw*yA
Auditing Guidelines (the~) 审计规范指南 7[1Lh'u
auditing standards 审计准则 #dZs[R7h
audit-oriented working paper (审计)业务类工作底稿 3=.YQE0!dx
authorisation 授权 c<_%KL&R
authorisation of transaction 交易的授权 |{ N{VK
availability 可获得性 Uj(0M;#%o+
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balance 余额;差额;平衡 #d@wjQ0DW
balance sheet 资产负债表 OIP]9lM$nC
bank 银行 ,&_H
bank account 银行账户,银行户头 Hh%!4_AMw
bank statement 银行对账单 i(j/C
barter transaction 易货交易,以物换物交易 l{[@Ahb}?
basis of audit 审计依据 '#+&?6 p
basis of preparation (会计报表的)编制基础 Z mJ<h&
book of account 账目,账簿 B]X8KzLu
borrowing 借款,贷款,借债 NIs 7v
branch 分支,分支机构,分店 j9+4},>>CU
brought forward (账户余额等的)承上年,承上期,承上页 ]>X_E%`G<b
budget 预算 jKq*@o~}
building 建筑物;大楼 uV
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business conditions 业务情况,经营情况 d6J/)nl
business licence (企业等的)营业执照 aD: #AmbJ
business relation 业务关系 %hVR|K|J
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