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 `p7&>
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审计词汇英汉对照 Wf&W^
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ability to continue as a going concern 持续经营能力 {!K-E9_,S
acceptability 可接受性,可接受程度 Z+StB1
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acceptable level of detection risk 检查风险的可接受水平 H=\!2XS
acceptance of engagement 接受委托 PGARXw+
accepting the engagement for the first time 首次接受委托 C
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access to asset 对资产的接触 .]9c /
according to 根据,依据,依照 JB&\i#
account balance 账户余额 PT5AA8F
account for 对……进行会计处理,核算;解释 60)iw4<wf
accounting 会计,会计学 D Kw*~0
accounting advisory serve 会计咨询服务 f*24)Wn<
accounting firm 会计师事务所 fV
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accounting information 会计信息,会计资料 _ %x4ty
accounting period 会计期间 |/
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accounting policies 会计政策 W7\&~IWub
accounting professional bodies 会计职业组织,会计职业团体 iK IOh('G
accounting records 会计记录 1 `7<2w
accounting responsibility 会计责任 BkZV!Eg
accounting service 会计服务 $L2%u8}8:
accounting standards 会计准则 i9D0]3/>
Accounting Standards for Business Enterprises 企业会计准则 ee/&/Gt
accounting system 会计系统 "9bN+1[<
accounting treatment 会计处理 ;kJu$U
accuracy 准确性,精确性 @YH+cG|
additional audit procedures 追加审计程序 PD LpNTBf
addressee 收件人,收信人 Na\WZSu'"
Administration of State-owned Assets (the~) 国有资产管理局 <soz#}e
administrative laws and regulations 行政法规 QERU5|.wc
adverse impact 不利影响,负面影响 fbkd "7u
adverse opinion 反对意见 !gmH$1w
advisory group 咨询组,顾问组 -.|4Y#b:&
agency fee 代理费,代理费用 wO>L#"X^v
aggregate 总计,合计为…… Y=T'WNaL)0
alternation of document and record 变造文件和记录 o1/lZm{\~n
alternative audit procedures 替代审计程序,备选审计程序 3 s>'hn
amend 修改,修订 P N*JR
amortisation 摊销 l6u&5[C
analytical capacity 分析能力
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analytical procedures 分析性程序 ,JEbd1Uf
annual financial statements 年度会计报表,年度财务报表 4TwQO$C
appendix 附录,附表 Do]*JO)(
applicable 适用的 dk
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applicable laws and regulations 适用的法规 lI/0:|l
application systems 应用系统 Z.wA@ ~e
apply consistently 一贯地执行,一贯地实施 gLSA!#[h
appropriate 适当的,合适的; YUdxG/~'
征用,挪用 sIl33kmv
appropriate authorization 适当的授权 =ORf%f5"'
appropriateness of audit evidence 审计证据的适当性 PjIeZ&p
approval 批准,核准
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assertion (会计报表上的)认定;确认 ;_:Oo l,
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3[XQR8o
asset 资产,财产 e2C<PGUUB
asset restructuring 资产重组 v[lnw} =m9
assignment of duties 职责的划分 dxj*Q "K
assistant 助理,助理人员 ;p ]y)3
associated company 联属公司,联营公司 \NqEw@91B
association 联合,结合;协会,社团 w18RA#Zo/
assumption 假设,假定 b59{)u4F
at a given date 在某一特定时日 F.)!3YE
attestation 鉴证,公证 /i)Hb`(S
attestation service 鉴证服务 L;QY<b
audit adjustment 审计调整 ?_`0G/xl
audit areas 审计领域 5=KF!?
audit conclusion 审计结论 !Do,>gO
audit effectiveness 审计效果 M3zDtN
audit efficiency 审计效率 )nu~9km3
audit engagement letter 审计业务约定书 a9~"3y
audit evidence 审计证据 +3,|"g::
audit fee 审计费 > 4oY 3wk8
audit files 审计档案 gNx+>h`AF
audit findings 审计中发现的事项 M)cGz$Q|
audit implementation stage 审计实施阶段 zx1:`K0bi
audit mark 审计标识 @1R8-aa-r
audit materiality 审计重要性
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audit method 审计方法 +@VYs*&&
audit objective 审计目标,审计目的 G*\h\@
audit of financial statements 会计报表审计,财务报表审计 iQ^:
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audit opinion 审计意见 o7+>G
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audit period 被审计期间,被审计年度 jK8'T_Pah
audit plan 审计计划 5%
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audit planning 编制审计计划,制定审计计划,审计计划 yZJ*dadAr
audit planning stage 审计计划阶段 ~k'V*ERNSj
audit procedure 审计程序 NfE.N&vI_c
audit programme 审计程序表,具体审计计划 D*vm
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audit report 审计报告 e@F|NCQ.9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *(cU]NUH_
audit report with a qualified opinion 有保留意见的审计报告 v.
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audit report with an adverse opinion 否定意见的审计报告 ["3df>!f
audit report with dual dates 双重日期审计报告 A6ewdT?>,
audit reporting stage 审计报告阶段 Y(GN4@`S
audit responsibility 审计责任 J<JBdk
audit results 审计结果 AH.9A_dG
audit risk 审计风险 _eLVBG35z
audit sampling 审计抽样 #Nte^E4
audit sampling techniques 审计抽样方法,审计抽样技术 gY`Nr!O
audit strategies 审计策略 zL s^,x
audit summary 审计总结,审计小结 9e<Zgr?N
audit team 审计小组 PdY>#Cyh
audit test 审计测试 )Mzt3u
audit trail 审计轨迹 fo\\o4Qyh
audit work 审计工作 R V!o4"\]
audit working paper 审计工作底稿 /hdf{4
audited financial statement 审计会计报表,已审计财务报表 t ,qul4y}
Auditing Guidelines (the~) 审计规范指南 Y~oT)wTU
auditing standards 审计准则 n_$yV:MuT!
audit-oriented working paper (审计)业务类工作底稿 /BH.>R4`A
authorisation 授权 LCQkgRs}~{
authorisation of transaction 交易的授权 ;mO,3dV
availability 可获得性 _g6m=N4
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balance 余额;差额;平衡 9y"TDo
balance sheet 资产负债表 +0pW/4x
bank 银行 wsg//Ec]
bank account 银行账户,银行户头 /BzA(Ic/
bank statement 银行对账单 =aow
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barter transaction 易货交易,以物换物交易 ) Ypz!
basis of audit 审计依据 L? ;/cO^
basis of preparation (会计报表的)编制基础 o_yRn16
book of account 账目,账簿 o`%I{?UCDJ
borrowing 借款,贷款,借债 NyJnOw(
branch 分支,分支机构,分店 J>v$2?w`w
brought forward (账户余额等的)承上年,承上期,承上页 <`JG>H*B6
budget 预算 #J+\DhDEPO
building 建筑物;大楼 J1-):3A
business conditions 业务情况,经营情况 ",Wf uz
business licence (企业等的)营业执照 Qp&?L"U)2
business relation 业务关系 0]a1 5
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