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 G}d-L!YbE'
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审计词汇英汉对照 [2UjY^\;T
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ability to continue as a going concern 持续经营能力 ^[noGjy
acceptability 可接受性,可接受程度 Gpws_jw
acceptable level of detection risk 检查风险的可接受水平 CA)DQYp{
acceptance of engagement 接受委托 ab!,
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accepting the engagement for the first time 首次接受委托 wK+%[i&,
access to asset 对资产的接触 .az+'1
according to 根据,依据,依照 0Zp)
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account balance 账户余额 5:%xuJD
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 Xm./XC
accounting advisory serve 会计咨询服务 ~ztsR;iL
accounting firm 会计师事务所 3~~Kt H=
accounting information 会计信息,会计资料 R _WP r[P
accounting period 会计期间 GsG.9nd
accounting policies 会计政策 \kU0D
accounting professional bodies 会计职业组织,会计职业团体 &FF%VUfQJ
accounting records 会计记录 7F OG^
accounting responsibility 会计责任 HV-c
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accounting service 会计服务 ld8 E!t[
accounting standards 会计准则 }{Ab:+aNd
Accounting Standards for Business Enterprises 企业会计准则 V9*Z
accounting system 会计系统
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accounting treatment 会计处理 ;uj&j1
accuracy 准确性,精确性 f 4CS
additional audit procedures 追加审计程序 W 86`R
addressee 收件人,收信人 ~Rd,jfx
Administration of State-owned Assets (the~) 国有资产管理局 <rZ(B>$
administrative laws and regulations 行政法规 fvn`$
adverse impact 不利影响,负面影响 n $RhD93
adverse opinion 反对意见 1zwk0={x-%
advisory group 咨询组,顾问组 Q>Rjv.1
agency fee 代理费,代理费用 jnfktDV'
aggregate 总计,合计为…… SJb+:
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alternation of document and record 变造文件和记录 ]n9o=^q/
alternative audit procedures 替代审计程序,备选审计程序 "]\sw"zO?
amend 修改,修订 !"~x.LX\
amortisation 摊销 f%fD>a
analytical capacity 分析能力 u;f${Wn'3
analytical procedures 分析性程序 c5x2FM z
annual financial statements 年度会计报表,年度财务报表 ru#,pJ=O(
appendix 附录,附表 $VOSd<87
applicable 适用的 Y5nj _xQJL
applicable laws and regulations 适用的法规 'B dZN
application systems 应用系统 mw2/jA7
apply consistently 一贯地执行,一贯地实施 [=k$Q
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appropriate 适当的,合适的; }71a3EUK
征用,挪用 <d89eV+
appropriate authorization 适当的授权 q`1"]gy.
appropriateness of audit evidence 审计证据的适当性 dm8N;r/w
approval 批准,核准 Dv~W!T i
assertion (会计报表上的)认定;确认 /J''`Tf
assessed level of control risk 对控制风险的评估,控制风险的评估水平 z,pKyInw
asset 资产,财产 {nvF>
asset restructuring 资产重组 DFDlp
assignment of duties 职责的划分 1iNq|~
assistant 助理,助理人员 jeb]3i=pw
associated company 联属公司,联营公司 E,u/^V9x
association 联合,结合;协会,社团 ^3re*u4b=
assumption 假设,假定 L'(ei7Z
at a given date 在某一特定时日 $gZC"~BR
attestation 鉴证,公证 ]fxYSm
attestation service 鉴证服务 []^fb,5a
audit adjustment 审计调整 v@m2c_,
audit areas 审计领域 vmEbk/Vy
audit conclusion 审计结论 `sW+R=
audit effectiveness 审计效果 {}gx;v)
audit efficiency 审计效率 %gBulvg
audit engagement letter 审计业务约定书 VcI'+IoR?
audit evidence 审计证据 %?<Y&t
audit fee 审计费 `"@Pr,L
audit files 审计档案 1eod;^AP9
audit findings 审计中发现的事项 R( 2,1f=d
audit implementation stage 审计实施阶段 {`RCh]W
audit mark 审计标识
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audit materiality 审计重要性 >|j8j:S[
audit method 审计方法 vs=8x\W
audit objective 审计目标,审计目的 LtrE;+%2oz
audit of financial statements 会计报表审计,财务报表审计 95cIdF 6m
audit opinion 审计意见 tW$Di*h
audit period 被审计期间,被审计年度 3[_zz
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audit plan 审计计划 "~V|p3
audit planning 编制审计计划,制定审计计划,审计计划 2TQyQ%
audit planning stage 审计计划阶段 O+f'Ql
audit procedure 审计程序 79HKfG2+KB
audit programme 审计程序表,具体审计计划 q>X30g
audit report 审计报告 W20qn>{z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 9:\#GOg
audit report with a qualified opinion 有保留意见的审计报告 U5[,UrC
audit report with an adverse opinion 否定意见的审计报告 qoZUX3{
audit report with dual dates 双重日期审计报告 e-&0f);i
audit reporting stage 审计报告阶段 n]nb+_-97
audit responsibility 审计责任 V^S` d8?
audit results 审计结果 tBB\^xq:
audit risk 审计风险 PxAUsY
audit sampling 审计抽样 @#u'z~a)
audit sampling techniques 审计抽样方法,审计抽样技术 $M:Ru@Du2
audit strategies 审计策略 rjaG{ i
audit summary 审计总结,审计小结 &$H7vdWNy
audit team 审计小组 %DQ!#Nl*
audit test 审计测试 r
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audit trail 审计轨迹 vV$6fvS
audit work 审计工作 Q[6<Y,}(pd
audit working paper 审计工作底稿 (Zi,~Wqm$
audited financial statement 审计会计报表,已审计财务报表 "|,;~k1
Auditing Guidelines (the~) 审计规范指南 [}*xxy
auditing standards 审计准则 a_V.mu6h6p
audit-oriented working paper (审计)业务类工作底稿 )@\Eibt2oH
authorisation 授权 ov xX.hO
authorisation of transaction 交易的授权 AQ<2 "s
availability 可获得性 (_ TKDx_
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balance 余额;差额;平衡 j&y>?Y&Sb
balance sheet 资产负债表
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bank 银行 &sA@!
bank account 银行账户,银行户头 f53WDI6
bank statement 银行对账单 ^630%YO
barter transaction 易货交易,以物换物交易 -~+Y0\%E
basis of audit 审计依据 O!3`^_.
basis of preparation (会计报表的)编制基础 &al\8
book of account 账目,账簿 HYcwtw6
borrowing 借款,贷款,借债 w8KVs\/
branch 分支,分支机构,分店 :k&5Z`>)
brought forward (账户余额等的)承上年,承上期,承上页 4*9WxhJ ]0
budget 预算 5^0K5R6GQf
building 建筑物;大楼 &Jf67\N
business conditions 业务情况,经营情况 -.
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business licence (企业等的)营业执照 r1]DkX <6
business relation 业务关系 %YLyh?J
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