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 j&Xx{ 4v
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ability to continue as a going concern 持续经营能力 +Ss3Ph
acceptability 可接受性,可接受程度 chKEGosbF
acceptable level of detection risk 检查风险的可接受水平 |mRlP5
acceptance of engagement 接受委托 4cPZGZ{U
accepting the engagement for the first time 首次接受委托 *V\.6,^v
access to asset 对资产的接触 Jp}\@T.
according to 根据,依据,依照 8-k`"QI=
account balance 账户余额 -@`Ah|m@}
account for 对……进行会计处理,核算;解释 V.qH&FJ=l
accounting 会计,会计学 lz<'
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accounting advisory serve 会计咨询服务 r<:d+5"
accounting firm 会计师事务所 FBB<1( {A
accounting information 会计信息,会计资料 i|AWaG)
accounting period 会计期间 t1J3'lS
accounting policies 会计政策 Z2})n
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accounting professional bodies 会计职业组织,会计职业团体 -vT{D$&1
accounting records 会计记录 qhcx\eD:?
accounting responsibility 会计责任 2\z|/
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accounting service 会计服务 c(2?./\|
accounting standards 会计准则 Cojs;`3iF:
Accounting Standards for Business Enterprises 企业会计准则 ]adgOlM
accounting system 会计系统 hi/d%lNZ
accounting treatment 会计处理 >JsVIfAF
accuracy 准确性,精确性 |%ZJN{!R
additional audit procedures 追加审计程序 \9`
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addressee 收件人,收信人 dhnX\/
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 z~~pH9=c2
adverse impact 不利影响,负面影响 NQZ /E )f
adverse opinion 反对意见 u%yYLpaKf
advisory group 咨询组,顾问组 4uMMf
agency fee 代理费,代理费用 QKts-b[3
aggregate 总计,合计为…… jN*wbqL
alternation of document and record 变造文件和记录 k+P3z&
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alternative audit procedures 替代审计程序,备选审计程序 D&uaA-;s
amend 修改,修订 6S3D#SY
amortisation 摊销 a:UkVK]MP
analytical capacity 分析能力 ji\LC%U-
analytical procedures 分析性程序 ^gp]tAf
annual financial statements 年度会计报表,年度财务报表 IO
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appendix 附录,附表 p_&B+
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applicable 适用的 KU
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applicable laws and regulations 适用的法规 #V]8FW
application systems 应用系统 0|j44e}
apply consistently 一贯地执行,一贯地实施 U/s
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appropriate 适当的,合适的; c_+fA
征用,挪用 ^9 LoxU-
appropriate authorization 适当的授权 A- Abj'
appropriateness of audit evidence 审计证据的适当性 HK<S|6B7V
approval 批准,核准 MaY_*[
assertion (会计报表上的)认定;确认 S,Q^M
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 G7+ {O7
asset 资产,财产 Al8Dw)uG{
asset restructuring 资产重组 6|f8DX%3V
assignment of duties 职责的划分 KA{QGaZ/
assistant 助理,助理人员 "9aFA(H6w
associated company 联属公司,联营公司 Ij.mLO]
association 联合,结合;协会,社团 ^lZ7% 6
assumption 假设,假定 *aWh]x9TlU
at a given date 在某一特定时日 HpIi- Es7C
attestation 鉴证,公证 9e>2kd
attestation service 鉴证服务 lt:&lIW,3
audit adjustment 审计调整 (2L,m
audit areas 审计领域 ~uZ9%UB_m
audit conclusion 审计结论 U;
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audit effectiveness 审计效果 t g-(e=S4P
audit efficiency 审计效率 B]<N7NYn1
audit engagement letter 审计业务约定书 {Ke
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audit evidence 审计证据 dz/fSA
audit fee 审计费 M!!vr8}
audit files 审计档案 !A%
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audit findings 审计中发现的事项 >.od(Fh{l|
audit implementation stage 审计实施阶段 g4Dck4^!4
audit mark 审计标识 L/WRVc6
audit materiality 审计重要性 ?f'`b<o
audit method 审计方法 DA>nYj-s
audit objective 审计目标,审计目的 aBY&]6^-
audit of financial statements 会计报表审计,财务报表审计 nXb_\9E
audit opinion 审计意见 f-[.^/
audit period 被审计期间,被审计年度 #4LTUVH
audit plan 审计计划 F-ofR]|)>
audit planning 编制审计计划,制定审计计划,审计计划 U"Bge\6x=
audit planning stage 审计计划阶段 c?c\6*O
audit procedure 审计程序 Oe@w$?
audit programme 审计程序表,具体审计计划 ;Wk3>\nT-
audit report 审计报告 Rc4=zimr+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2h*aWBLk
audit report with a qualified opinion 有保留意见的审计报告 9IG<9uj
audit report with an adverse opinion 否定意见的审计报告 P(8
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audit report with dual dates 双重日期审计报告 +N+117m
audit reporting stage 审计报告阶段 *)^ZUk
audit responsibility 审计责任 cyHbAtl
audit results 审计结果 S["r
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audit risk 审计风险 Ev [?5R
audit sampling 审计抽样 ebCS4&c
audit sampling techniques 审计抽样方法,审计抽样技术 p=x&X~
audit strategies 审计策略 6}c!>n['
audit summary 审计总结,审计小结 /=9dX;
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audit team 审计小组 s!D2s2b9e
audit test 审计测试 tCR~z1
audit trail 审计轨迹 r]D>p&4
audit work 审计工作 IV':sNV
audit working paper 审计工作底稿 &{a#8sbf#c
audited financial statement 审计会计报表,已审计财务报表 iS.gN&\z^
Auditing Guidelines (the~) 审计规范指南 4Jc~I
auditing standards 审计准则 4s_5>r4
audit-oriented working paper (审计)业务类工作底稿 0~WXA=XG
authorisation 授权 +/mCYI
authorisation of transaction 交易的授权 zlQBBm;fE
availability 可获得性 P()W\+",n
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balance 余额;差额;平衡
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balance sheet 资产负债表 p}gA8o
bank 银行 x]%,?Vd?
bank account 银行账户,银行户头 |)%H_TXTy
bank statement 银行对账单 -}oH],C
barter transaction 易货交易,以物换物交易 ]S9Z5l0
basis of audit 审计依据 FS @55mQ
basis of preparation (会计报表的)编制基础 HEa7!h[a'
book of account 账目,账簿 ".#h$
borrowing 借款,贷款,借债 E1Q#@*rX>
branch 分支,分支机构,分店 ,g"JgX
brought forward (账户余额等的)承上年,承上期,承上页 c0&!S-4M
budget 预算 *L*{FnsV
building 建筑物;大楼 i7 YUyU
business conditions 业务情况,经营情况 u`(yT<>H
business licence (企业等的)营业执照 FoZI0p?L)9
business relation 业务关系 J[S!<\_!
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