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 0.lOSAq
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审计词汇英汉对照 -H9WwFk
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ability to continue as a going concern 持续经营能力 t;L7H E@Y
acceptability 可接受性,可接受程度 JLu>w:\
acceptable level of detection risk 检查风险的可接受水平 '-NHu +
acceptance of engagement 接受委托 +xn5
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accepting the engagement for the first time 首次接受委托 'RzzLk|$
access to asset 对资产的接触 W'}^m*F
according to 根据,依据,依照 *Vr;rk
account balance 账户余额 vuO~^N]G
account for 对……进行会计处理,核算;解释 C*&FApG
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 Q5>]f/LD
accounting firm 会计师事务所 = @n `5g
accounting information 会计信息,会计资料 [&K"OQ^\2h
accounting period 会计期间 (ioJ G-2u
accounting policies 会计政策 8G?OZ47k#
accounting professional bodies 会计职业组织,会计职业团体 IW5N^J
accounting records 会计记录 `~+[pY1r
accounting responsibility 会计责任 [$F
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accounting service 会计服务 +?bjP6w_g
accounting standards 会计准则 uG{/yJeU
Accounting Standards for Business Enterprises 企业会计准则 dO|n[/qL0
accounting system 会计系统 W}rL HAaDh
accounting treatment 会计处理 BZ}_
accuracy 准确性,精确性 !B:wzb_
additional audit procedures 追加审计程序 tq&CJvJ4
addressee 收件人,收信人 8s)(e9Sr
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 }e0>Uk`[
adverse impact 不利影响,负面影响 5%;=(Oig
adverse opinion 反对意见 |7@@~|A
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 ]Yx&
aggregate 总计,合计为…… @r9[&
alternation of document and record 变造文件和记录 $.T\dm-
alternative audit procedures 替代审计程序,备选审计程序 "d
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amend 修改,修订 f/3rcYR;y
amortisation 摊销 tde&w=ec
analytical capacity 分析能力 B'!I{LC
analytical procedures 分析性程序 =v49[i
annual financial statements 年度会计报表,年度财务报表 JYO("f
appendix 附录,附表 Be~In~~
applicable 适用的 =L&dV]'4P
applicable laws and regulations 适用的法规 ( Qj;B)
application systems 应用系统 6<
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apply consistently 一贯地执行,一贯地实施 ]/c!;z
appropriate 适当的,合适的; hL}AgY@
征用,挪用 #kRt\Fzq
appropriate authorization 适当的授权 zx`(ojfu
appropriateness of audit evidence 审计证据的适当性 WIYWql>*
approval 批准,核准 ^+rI=c 0
assertion (会计报表上的)认定;确认 e(Y5OTus
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !1[ZfTX^a
asset 资产,财产 Tjj-8cg
asset restructuring 资产重组 yL"UBe}v
assignment of duties 职责的划分 "eZ~]m}L0
assistant 助理,助理人员 GyLp&aa
associated company 联属公司,联营公司 )2: ,E
association 联合,结合;协会,社团 HA]5:ck
assumption 假设,假定 0^mCj<g
at a given date 在某一特定时日 C1po]Ott*
attestation 鉴证,公证 "T1A$DKw+R
attestation service 鉴证服务 =}
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audit adjustment 审计调整 :@K~>^+U
audit areas 审计领域 !T$h?o
audit conclusion 审计结论 J{e`P;ND
audit effectiveness 审计效果 cNiNLwc
audit efficiency 审计效率 IA^*?,A
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audit engagement letter 审计业务约定书 2g$;ZBHO|8
audit evidence 审计证据 LXf*
audit fee 审计费 u
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audit files 审计档案 \fJ
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audit findings 审计中发现的事项 p
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audit implementation stage 审计实施阶段 \VHRI<$+5
audit mark 审计标识 JGQ)/(
audit materiality 审计重要性 %z"n}|%!
audit method 审计方法 DQhs tXX
audit objective 审计目标,审计目的 X{tfF!+iy
audit of financial statements 会计报表审计,财务报表审计 aqKrf(R
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audit opinion 审计意见 O[W/=j[
audit period 被审计期间,被审计年度 M=#g_*d
audit plan 审计计划 6@-O#,]J
audit planning 编制审计计划,制定审计计划,审计计划 b0uWUI(=
audit planning stage 审计计划阶段 [1g
audit procedure 审计程序 `P?!2\/
audit programme 审计程序表,具体审计计划 2c%b
audit report 审计报告 y@9ifFr
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Q&8epO |J
audit report with a qualified opinion 有保留意见的审计报告 7O<K?;I
audit report with an adverse opinion 否定意见的审计报告 8DcIM(;Z
audit report with dual dates 双重日期审计报告 )Ag{S[yZ
audit reporting stage 审计报告阶段 8RjFp2)W
audit responsibility 审计责任 U[M~O*9
audit results 审计结果 OpLUmn
audit risk 审计风险 Lv7$@|"H9
audit sampling 审计抽样 h]DzX8r}
audit sampling techniques 审计抽样方法,审计抽样技术 UNyk,
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audit strategies 审计策略 ~=gpn|@b
audit summary 审计总结,审计小结 C(&3L[
audit team 审计小组 9F2MCqvcm
audit test 审计测试 $Qcr8~+a
audit trail 审计轨迹 DvY)n<U1qA
audit work 审计工作 j
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audit working paper 审计工作底稿 Y}
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audited financial statement 审计会计报表,已审计财务报表 lX/:e=
Auditing Guidelines (the~) 审计规范指南 SY$%)(c8kL
auditing standards 审计准则 gp NAM"
audit-oriented working paper (审计)业务类工作底稿 |6 E
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authorisation 授权 lD6PKZ\RIj
authorisation of transaction 交易的授权 E{]PfUfFY
availability 可获得性 Jp-6]uW
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balance 余额;差额;平衡 )}1S
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balance sheet 资产负债表 S3gd'Bahq
bank 银行 2-beq<I
bank account 银行账户,银行户头 ?<U">8cP
bank statement 银行对账单 5Yr$tl\k
barter transaction 易货交易,以物换物交易 *}=z^;_oq
basis of audit 审计依据 7.bP
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basis of preparation (会计报表的)编制基础 q@XxCP]
book of account 账目,账簿 Zb$P`~(%
borrowing 借款,贷款,借债 7uq^TO>9f
branch 分支,分支机构,分店 5U6b\jxX
brought forward (账户余额等的)承上年,承上期,承上页 "z4V@gk
budget 预算 zj2l&)N
building 建筑物;大楼 O6n]l
business conditions 业务情况,经营情况 >r.W \
business licence (企业等的)营业执照 ='Yg^:n
business relation 业务关系 Vr hd\
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