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 Bh;N:{&^Eu
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ability to continue as a going concern 持续经营能力 0+NGFX\p
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 {?Cm
acceptance of engagement 接受委托 JZ/T:Hsh4
accepting the engagement for the first time 首次接受委托 d(C5i8d
access to asset 对资产的接触 RO| }WD)
according to 根据,依据,依照 _Zus4&'
account balance 账户余额 x!fgZr{
account for 对……进行会计处理,核算;解释 3*N0oc^m
accounting 会计,会计学 aa}U87]k
accounting advisory serve 会计咨询服务 P>'29$1'
accounting firm 会计师事务所 ~YXkAS:
accounting information 会计信息,会计资料
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accounting period 会计期间 [`'K.-?#
accounting policies 会计政策 VyWzb
accounting professional bodies 会计职业组织,会计职业团体 V0xO:7G^
accounting records 会计记录 k0,]2R
accounting responsibility 会计责任 *hh iIiog+
accounting service 会计服务 :A5h<=[
accounting standards 会计准则 uG(XbDZZ1W
Accounting Standards for Business Enterprises 企业会计准则 7=a
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accounting system 会计系统 \lK `
accounting treatment 会计处理 0a:@DOzT
accuracy 准确性,精确性 $Y8iT<nP
additional audit procedures 追加审计程序 ut.tf \c
addressee 收件人,收信人 c|X}[
Administration of State-owned Assets (the~) 国有资产管理局 !e}4>!L,(^
administrative laws and regulations 行政法规 Z9j`<VgN
adverse impact 不利影响,负面影响 [= Xb*~
adverse opinion 反对意见 L&&AK`Ur3l
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 YcW)D
aggregate 总计,合计为…… "p[3^<~uQ
alternation of document and record 变造文件和记录 OV`li#H
alternative audit procedures 替代审计程序,备选审计程序 T1;>qgp4b
amend 修改,修订 R#!Urhh
amortisation 摊销 WQMoAPfqL
analytical capacity 分析能力 Nt687
analytical procedures 分析性程序 bSa]={}L(
annual financial statements 年度会计报表,年度财务报表 o0TB>DX$`
appendix 附录,附表 k=9k4l
applicable 适用的 TjOK8
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applicable laws and regulations 适用的法规 [ ^gb6W9Y
application systems 应用系统 K;]Dh?
apply consistently 一贯地执行,一贯地实施 Zi<(>@z2
appropriate 适当的,合适的; n>xuef
征用,挪用 *S'?u_Y7
appropriate authorization 适当的授权 -`5L;cxwk4
appropriateness of audit evidence 审计证据的适当性 Qjmo{'d
approval 批准,核准 I>lblI$
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assertion (会计报表上的)认定;确认 0@&/W-VXg
assessed level of control risk 对控制风险的评估,控制风险的评估水平 S 9;FD 3
asset 资产,财产 Z9i
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asset restructuring 资产重组 kb!W|l"PN
assignment of duties 职责的划分 iYGa4@/uM
assistant 助理,助理人员 d w'P =8d
associated company 联属公司,联营公司 A-u!{F
association 联合,结合;协会,社团 ;A0ZcgF
assumption 假设,假定 BwVq:)P/R
at a given date 在某一特定时日 Ss:'HH4
attestation 鉴证,公证 |}@teN^J*U
attestation service 鉴证服务 ~J
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audit adjustment 审计调整 S";}gw?r6
audit areas 审计领域 +pe\9
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audit conclusion 审计结论 o;>qsn8
audit effectiveness 审计效果 AR c
audit efficiency 审计效率 ~I]aUN
audit engagement letter 审计业务约定书 Nx!7sE*b$1
audit evidence 审计证据 -i]2b
audit fee 审计费 %&eBkN!T
audit files 审计档案 'l3 DP
audit findings 审计中发现的事项 XII'
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audit implementation stage 审计实施阶段 m?=J;r"Re
audit mark 审计标识 HC"yC;_
audit materiality 审计重要性 h<7@3Ur
audit method 审计方法 [-^xw1:
audit objective 审计目标,审计目的 10_>EY`
audit of financial statements 会计报表审计,财务报表审计 RtEx
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audit opinion 审计意见 ]+>Kl>@
audit period 被审计期间,被审计年度 L }R-|
audit plan 审计计划 e@PY(#ru
audit planning 编制审计计划,制定审计计划,审计计划 =[0|qGzg
audit planning stage 审计计划阶段 fsWPU]\)
audit procedure 审计程序 TXqtE("BDl
audit programme 审计程序表,具体审计计划 rpEN\S%7P
audit report 审计报告 lInf,Q7W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 $&s V.fGu
audit report with a qualified opinion 有保留意见的审计报告 ~6{U^3
audit report with an adverse opinion 否定意见的审计报告 6Q_ZP#oAV
audit report with dual dates 双重日期审计报告 )ib$*dmUP
audit reporting stage 审计报告阶段 VdGpreRPC
audit responsibility 审计责任 #V
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audit results 审计结果 PmtXD6p3(
audit risk 审计风险 ?>
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audit sampling 审计抽样 Yi <1z:\
audit sampling techniques 审计抽样方法,审计抽样技术 Q~` {^fo1
audit strategies 审计策略
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audit summary 审计总结,审计小结 k h6n(B\
audit team 审计小组 V/RV,K1/
audit test 审计测试 SQ<{X/5
audit trail 审计轨迹 N l^uA
audit work 审计工作 Xm<|m#
audit working paper 审计工作底稿 r-a0XNS*
audited financial statement 审计会计报表,已审计财务报表 pk6<wAs*?#
Auditing Guidelines (the~) 审计规范指南 BCX2C
auditing standards 审计准则 (IIZ vCek
audit-oriented working paper (审计)业务类工作底稿 vSo1WS
authorisation 授权 ER;\Aes*?
authorisation of transaction 交易的授权 Cv;#8Wj}
availability 可获得性 hfg
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balance 余额;差额;平衡 CtZOIx.;|
balance sheet 资产负债表 w"L]?#
bank 银行 a'O-0]g,
bank account 银行账户,银行户头 X2{Aa T*M
bank statement 银行对账单 >?.jN|
barter transaction 易货交易,以物换物交易 R:[#OH.c
basis of audit 审计依据 ndw&F'.r
basis of preparation (会计报表的)编制基础 gL`aLg_
book of account 账目,账簿 #VxN [770
borrowing 借款,贷款,借债 MjbgAH-
branch 分支,分支机构,分店 h;R>|2A
brought forward (账户余额等的)承上年,承上期,承上页 ^?|d< J:{
budget 预算 &ViK9
building 建筑物;大楼 )5u#'5I>
business conditions 业务情况,经营情况 0n\AUgVPF
business licence (企业等的)营业执照 O^_CqT%
business relation 业务关系 ULO_?4}B
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