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 ivq4/Y]-X
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审计词汇英汉对照 T,fz/5w
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ability to continue as a going concern 持续经营能力 i&$uG[&P
acceptability 可接受性,可接受程度 7,zARWB!?
acceptable level of detection risk 检查风险的可接受水平 W#[!8d35$
acceptance of engagement 接受委托 &g!/@*[Nhh
accepting the engagement for the first time 首次接受委托 9PAp*`J@kr
access to asset 对资产的接触 1dcy+ !>
according to 根据,依据,依照 #O
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account balance 账户余额 ?zEF?LJoK
account for 对……进行会计处理,核算;解释 SXEiyy[7v
accounting 会计,会计学 EHZSM5hu
accounting advisory serve 会计咨询服务 qHCs{ u
accounting firm 会计师事务所 x_K%
accounting information 会计信息,会计资料 GpL#,q Yc
accounting period 会计期间 [XXN0+ /
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 5o/rV.I
accounting records 会计记录 y#+o*(=fRE
accounting responsibility 会计责任 g8Z14'Ke
accounting service 会计服务 0pFHE>
accounting standards 会计准则 b5Pn|5AVj
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 lNb\^b
accounting treatment 会计处理 ZAZCvN@5
accuracy 准确性,精确性 /Hmo!"W`
additional audit procedures 追加审计程序 MlFvDy
addressee 收件人,收信人 :3f2^(b~^
Administration of State-owned Assets (the~) 国有资产管理局 u$#7W>R
administrative laws and regulations 行政法规 3U)8P6Fz
adverse impact 不利影响,负面影响 e`r;`a&
adverse opinion 反对意见 ,X^_w
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advisory group 咨询组,顾问组 @nu/0+8h{
agency fee 代理费,代理费用 N+5^h(~
aggregate 总计,合计为…… kg@h R}
alternation of document and record 变造文件和记录 __j8jEV
alternative audit procedures 替代审计程序,备选审计程序 i7V~LO:gq
amend 修改,修订 0K ?(xB
amortisation 摊销 F]YKYF'1I
analytical capacity 分析能力 Ef.4.iDJrR
analytical procedures 分析性程序 M>@R=f
annual financial statements 年度会计报表,年度财务报表 `Ny8u")=
appendix 附录,附表 ItADO'M
applicable 适用的 d&`j8O
applicable laws and regulations 适用的法规 KU,w9<~i(
application systems 应用系统 @
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apply consistently 一贯地执行,一贯地实施 AvZ) 1(
appropriate 适当的,合适的; OU@x1G{Cy
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appropriate authorization 适当的授权 Z@!W?Ed
appropriateness of audit evidence 审计证据的适当性 "\;wMR{
approval 批准,核准 Kdu\`c-lB
assertion (会计报表上的)认定;确认 *GP_ut%
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 -G#k/Rz6
asset restructuring 资产重组 f)Q]{ cb6
assignment of duties 职责的划分 9
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assistant 助理,助理人员 /T[ICd2J
associated company 联属公司,联营公司 (PcK(C!}=\
association 联合,结合;协会,社团 aa8Qslm
assumption 假设,假定 ~+C?][T
at a given date 在某一特定时日 CqK#O'\
attestation 鉴证,公证 mthl?,I|
attestation service 鉴证服务 DA`sm
audit adjustment 审计调整 1Uk~m
audit areas 审计领域 NxO^VUD
audit conclusion 审计结论 d~-p;i
audit effectiveness 审计效果 /;6@M=6u
audit efficiency 审计效率 siYRRr
audit engagement letter 审计业务约定书 o!`O
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audit evidence 审计证据 Wx$q:
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audit fee 审计费 FK# E7
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audit files 审计档案 Cfo 8gX*
audit findings 审计中发现的事项 Uy5 !H1u
audit implementation stage 审计实施阶段 < iI6@X>
audit mark 审计标识 w/5^R
audit materiality 审计重要性 ;+34g6
audit method 审计方法 _/~ ,a
audit objective 审计目标,审计目的 NjN?RB/5
audit of financial statements 会计报表审计,财务报表审计 !]+Z%ed`%
audit opinion 审计意见 (0#F]""\e
audit period 被审计期间,被审计年度 k_>Fw>Y
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 &v5.;8u+OV
audit planning stage 审计计划阶段 YQV?S
audit procedure 审计程序 D%UZ'bHN*
audit programme 审计程序表,具体审计计划 4z%#ZIy3
audit report 审计报告 Q &7)vs
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 Y%:0|utQC
audit report with an adverse opinion 否定意见的审计报告 HJaw\zbL
audit report with dual dates 双重日期审计报告 }BdVD t
audit reporting stage 审计报告阶段 ITIj=!F*
audit responsibility 审计责任 }?]yxa ~
audit results 审计结果 6$s0-{^
audit risk 审计风险 ()M@3={R
audit sampling 审计抽样 |"YA<e
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audit sampling techniques 审计抽样方法,审计抽样技术 {XD/8m(hN|
audit strategies 审计策略 bk"k&.C^+
audit summary 审计总结,审计小结 7X{bB
audit team 审计小组 M*|VLOo=v
audit test 审计测试
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audit trail 审计轨迹 (e>Rot0
audit work 审计工作 #3K,V8(
audit working paper 审计工作底稿 EEs-&
audited financial statement 审计会计报表,已审计财务报表 p&sK\
Auditing Guidelines (the~) 审计规范指南 Kka8cG
auditing standards 审计准则 =v4r M0m,
audit-oriented working paper (审计)业务类工作底稿 daB l%a=
authorisation 授权 -*%!q$
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authorisation of transaction 交易的授权 ^+%tlX_+.
availability 可获得性 &^7uv0M<y
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balance 余额;差额;平衡 +an^e'
balance sheet 资产负债表 twtkH~`"Q
bank 银行 hB7pR"P
bank account 银行账户,银行户头 E
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bank statement 银行对账单 '9
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barter transaction 易货交易,以物换物交易 /MKNv'5&!%
basis of audit 审计依据 n{^<&GWox
basis of preparation (会计报表的)编制基础 f(6UL31
book of account 账目,账簿 z^rhgs?4
borrowing 借款,贷款,借债 xY2}Wr
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branch 分支,分支机构,分店 BjyXQ9D
brought forward (账户余额等的)承上年,承上期,承上页 NSS4vtA
budget 预算 FE+7X=y
building 建筑物;大楼 +[whh
business conditions 业务情况,经营情况 jF2[bzY4
business licence (企业等的)营业执照 Y@]);MyL
business relation 业务关系 @)vy'qP d
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