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 ^\Gaf5{
v@TP_Ka
审计词汇英汉对照 =t\HtAXn[
1nhC! jDD
A
p@!{Sh
ZNNgi@6>
IFYGl
ability to continue as a going concern 持续经营能力 A I}29L3C
acceptability 可接受性,可接受程度 | z=:D*uh~
acceptable level of detection risk 检查风险的可接受水平 &
$ZJfHD@
acceptance of engagement 接受委托 9ar+P h@*
accepting the engagement for the first time 首次接受委托 '+LC.l M
access to asset 对资产的接触 #9uNJla
according to 根据,依据,依照 UM%]A'h2O"
account balance 账户余额 #u`i4
account for 对……进行会计处理,核算;解释 {{w5F2b((%
accounting 会计,会计学 GY%lPp
accounting advisory serve 会计咨询服务 gZF-zhnC
accounting firm 会计师事务所 *P]FX-D3
accounting information 会计信息,会计资料 ya8MjGo
accounting period 会计期间 T+7-6y+ d
accounting policies 会计政策 `Nmw
accounting professional bodies 会计职业组织,会计职业团体 6O uB}*
accounting records 会计记录 ~'k.'O{
accounting responsibility 会计责任 D&KRJQ/
accounting service 会计服务 *o <S{
accounting standards 会计准则 ]JF>a_2wG
Accounting Standards for Business Enterprises 企业会计准则 U[1Rw6
accounting system 会计系统 Q]wM WV
accounting treatment 会计处理 KvW{M
accuracy 准确性,精确性 UPQ?vh2F2
additional audit procedures 追加审计程序 Ry9kGdqO
addressee 收件人,收信人 1\K%^<QY
Administration of State-owned Assets (the~) 国有资产管理局 ZqH.$nXP
administrative laws and regulations 行政法规 8i"v7}
adverse impact 不利影响,负面影响 J3`a}LyDf
adverse opinion 反对意见 ~Ry?}5&:
advisory group 咨询组,顾问组 Hz39v44
agency fee 代理费,代理费用 I~ Q2jg2
aggregate 总计,合计为…… %"kF i
alternation of document and record 变造文件和记录 %X)w$}WH
alternative audit procedures 替代审计程序,备选审计程序 (Ubz@s^
amend 修改,修订 LCKCg[D
amortisation 摊销 Bc{j0Su
analytical capacity 分析能力 d^AXhQjQN-
analytical procedures 分析性程序 .)J7 \z8m
annual financial statements 年度会计报表,年度财务报表 &[Qv
Mh
appendix 附录,附表 6Q\0v
applicable 适用的 _M[@a6?
applicable laws and regulations 适用的法规 fg"]4&`j-
application systems 应用系统 g:&YSjO>G
apply consistently 一贯地执行,一贯地实施 IL*Ghq{/
appropriate 适当的,合适的; +ZOjbI)
征用,挪用 Y~vyCU5nWR
appropriate authorization 适当的授权 {yFCGCs
appropriateness of audit evidence 审计证据的适当性 rD^ b{]E3
approval 批准,核准 2Iv&XxSo
assertion (会计报表上的)认定;确认 aTXmF1_n
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3azyqpwU$
asset 资产,财产 NPc@;g]d"
asset restructuring 资产重组 U~h
f,Oxi
assignment of duties 职责的划分 !' ;1;k);
assistant 助理,助理人员 'YKyY:eZ
associated company 联属公司,联营公司 k2]
fUP
association 联合,结合;协会,社团 EyU 5r$G
assumption 假设,假定 Ss>ez8q
at a given date 在某一特定时日 \piB*"ln
attestation 鉴证,公证 3(?V!y{@
attestation service 鉴证服务 \0bao<
audit adjustment 审计调整 Z9S5rPHEL
audit areas 审计领域 f7&53yZF
audit conclusion 审计结论 ,v^A;,q
audit effectiveness 审计效果 (x)}k&B;
audit efficiency 审计效率 (^),G
-]
audit engagement letter 审计业务约定书 NJ%>|`FEi7
audit evidence 审计证据 /?
(\6Z_A
audit fee 审计费 OO$YwOKS
audit files 审计档案 04
o>POR
audit findings 审计中发现的事项 $r3kAM;V:
audit implementation stage 审计实施阶段 ^~dBO%M^
audit mark 审计标识 5B:%##Ug5
audit materiality 审计重要性 r1pj-
audit method 审计方法 S1d^mu
audit objective 审计目标,审计目的 ,#/%Fn%T
audit of financial statements 会计报表审计,财务报表审计 VK)vb.:
audit opinion 审计意见 Z|t`}lK
audit period 被审计期间,被审计年度 kD}w5 U
audit plan 审计计划 -q&K9ZCl`
audit planning 编制审计计划,制定审计计划,审计计划 w;
rQ\gj
audit planning stage 审计计划阶段 3rdrNc
audit procedure 审计程序 4fR}+[~2
audit programme 审计程序表,具体审计计划 [:Upn)9
audit report 审计报告 \}Hi\k+h':
audit report with a disclaimer of opinion 拒绝表示意见审计报告 W{@,DQ
audit report with a qualified opinion 有保留意见的审计报告 P0 4Q_A
audit report with an adverse opinion 否定意见的审计报告 K$1(HbL
audit report with dual dates 双重日期审计报告 5u5-:#sLy
audit reporting stage 审计报告阶段 $V/Hr/0
audit responsibility 审计责任 e9\eh? bPU
audit results 审计结果 ,`Yx(4!rR
audit risk 审计风险 v~B
"Il
audit sampling 审计抽样 U))2?#
audit sampling techniques 审计抽样方法,审计抽样技术 [}+h86:y
audit strategies 审计策略 V7S[rI<<r
audit summary 审计总结,审计小结 2h;#BJ))
audit team 审计小组 TWU[/>K
audit test 审计测试 r*F^8_YMK
audit trail 审计轨迹 4{v?<x8
audit work 审计工作 w/49O;r V
audit working paper 审计工作底稿 >?L)+*^
audited financial statement 审计会计报表,已审计财务报表 jtH>&O
Auditing Guidelines (the~) 审计规范指南 .EfGL_
auditing standards 审计准则
8MZ:
=
audit-oriented working paper (审计)业务类工作底稿 (ah^</
authorisation 授权 }+/F?_I=
%
authorisation of transaction 交易的授权 =".sCV9"N
availability 可获得性 &Hj1jM'
B O$*\JL
balance 余额;差额;平衡 _xz>O[unf
balance sheet 资产负债表 ^D]y<@01
bank 银行 dq4t@:\o0
bank account 银行账户,银行户头 7`P1=`..
bank statement 银行对账单 ZUd*[\F~!
barter transaction 易货交易,以物换物交易 p|`[8uY?
basis of audit 审计依据 Io*
mFa?
basis of preparation (会计报表的)编制基础 (?vKe5
book of account 账目,账簿 S=zW
wo$
borrowing 借款,贷款,借债 _(_U=
branch 分支,分支机构,分店 aYmN'
POi
brought forward (账户余额等的)承上年,承上期,承上页
6j6P&[
budget 预算 D/`b~Yl
building 建筑物;大楼 B*;PF
business conditions 业务情况,经营情况 )VM'^sV?
business licence (企业等的)营业执照 .a_xQ]eQ
business relation 业务关系 p5V.O20
gk^`-`P