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 &xrm;pO
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审计词汇英汉对照 *sZ
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ability to continue as a going concern 持续经营能力 4N*Fq!k~
acceptability 可接受性,可接受程度 D8BK/E-
acceptable level of detection risk 检查风险的可接受水平 mi%d([)%<
acceptance of engagement 接受委托 '1^\^)
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accepting the engagement for the first time 首次接受委托 V:F)m!
access to asset 对资产的接触
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according to 根据,依据,依照 5pE[}@-c9
account balance 账户余额 T~=NY,n
account for 对……进行会计处理,核算;解释 "2N3L8?k
accounting 会计,会计学 G5bi,^G7
accounting advisory serve 会计咨询服务 ;:8_H0X'K
accounting firm 会计师事务所 >L?/Ph %d
accounting information 会计信息,会计资料 /|`;|0/2
accounting period 会计期间 8O("o7~"
accounting policies 会计政策 %+Mi~k*A'
accounting professional bodies 会计职业组织,会计职业团体 _"##p
accounting records 会计记录 )MmMs"Um
accounting responsibility 会计责任 mS&[<[x
accounting service 会计服务 u5$\E]+_
accounting standards 会计准则 o @~XX@5l
Accounting Standards for Business Enterprises 企业会计准则 b3<<4Vf
accounting system 会计系统 AX<TkS@wjb
accounting treatment 会计处理 z#8GF^U:T
accuracy 准确性,精确性 E/
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additional audit procedures 追加审计程序 :7@"E
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addressee 收件人,收信人 b ]1SuL
Administration of State-owned Assets (the~) 国有资产管理局 =JX.*
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administrative laws and regulations 行政法规 .e"De-u
adverse impact 不利影响,负面影响 bX=ht^e[
adverse opinion 反对意见 Y>wpla[kUq
advisory group 咨询组,顾问组 zp
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agency fee 代理费,代理费用 %7/XZQ
aggregate 总计,合计为…… 3yZtyXRPn
alternation of document and record 变造文件和记录 $9M>B<]
alternative audit procedures 替代审计程序,备选审计程序 ;BejFcb
amend 修改,修订 ^['% wA%
amortisation 摊销 "Yq-s$yBi
analytical capacity 分析能力 aq0J }4U
analytical procedures 分析性程序 ]J5[ZVz
annual financial statements 年度会计报表,年度财务报表 }i|o":-x+
appendix 附录,附表 #xm<|s
applicable 适用的 4Y Xtl+G
applicable laws and regulations 适用的法规 f|w+}z
application systems 应用系统 Bwn9ZYu#r
apply consistently 一贯地执行,一贯地实施 1Jd82N\'
appropriate 适当的,合适的; It(8s)5
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appropriate authorization 适当的授权 @@'zMV%
appropriateness of audit evidence 审计证据的适当性 Czid"Ih-
approval 批准,核准 #W~5M ?+
assertion (会计报表上的)认定;确认 -Z4J?b
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &gIu<*u<
asset 资产,财产 9kH~+
asset restructuring 资产重组 v>~ottQ|
assignment of duties 职责的划分 )wCA
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assistant 助理,助理人员 MDGcK/$')f
associated company 联属公司,联营公司 Xi4!7IOmo
association 联合,结合;协会,社团 ](x
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assumption 假设,假定 3k5Mty
at a given date 在某一特定时日 L!3{ASIN0
attestation 鉴证,公证 "z=A=~~<{
attestation service 鉴证服务 J=Ak+J
audit adjustment 审计调整 h"
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audit areas 审计领域 gmj
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audit conclusion 审计结论 Jr% u[d>
audit effectiveness 审计效果 &z
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audit efficiency 审计效率 RR75ke[Hs
audit engagement letter 审计业务约定书 \G#Qe*"'K
audit evidence 审计证据 )[~ #j6
audit fee 审计费 .gG<08Z
audit files 审计档案 @zT.&1;`
audit findings 审计中发现的事项 jtS+y)2
audit implementation stage 审计实施阶段 " 5synfO
audit mark 审计标识 C ])Q#!D|
audit materiality 审计重要性 >XSe[K
audit method 审计方法 B5 C]4
audit objective 审计目标,审计目的 n&r-
audit of financial statements 会计报表审计,财务报表审计 'R*xg2!i
audit opinion 审计意见 wI1[I
audit period 被审计期间,被审计年度 rf@/<Wu
audit plan 审计计划 &M6)-V4
audit planning 编制审计计划,制定审计计划,审计计划 SR*%-JbA
audit planning stage 审计计划阶段 bsuUl*l)
audit procedure 审计程序 kZU8s'C
audit programme 审计程序表,具体审计计划 Wey-nsk
audit report 审计报告 ^n@iCr9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 V~Tjz%<
audit report with a qualified opinion 有保留意见的审计报告 <^~Xnstl
audit report with an adverse opinion 否定意见的审计报告 @E,{p"{
audit report with dual dates 双重日期审计报告 w_KGn17
audit reporting stage 审计报告阶段 c~5#)AXMT
audit responsibility 审计责任 6zRJ5uI,/
audit results 审计结果 AU^Wy|i5Q
audit risk 审计风险 C:
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audit sampling 审计抽样 CBnD)1b\
audit sampling techniques 审计抽样方法,审计抽样技术 d=oOMXYa
audit strategies 审计策略 7@fd
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audit summary 审计总结,审计小结 hO;bnt%(
audit team 审计小组 B
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audit test 审计测试 D8m?`^Zz
audit trail 审计轨迹 R>/M>*C
audit work 审计工作 }ebw1G
audit working paper 审计工作底稿 L]K*
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audited financial statement 审计会计报表,已审计财务报表 6ynQCD
Auditing Guidelines (the~) 审计规范指南 $#]?\psf
auditing standards 审计准则 pqMvYF
audit-oriented working paper (审计)业务类工作底稿 }td+F&l($V
authorisation 授权 v0"|J3
authorisation of transaction 交易的授权 P^rSpS9
availability 可获得性 :{_Or'L
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balance 余额;差额;平衡 k5!k3yI
balance sheet 资产负债表 p\+#`] Q7}
bank 银行 @h>#cwhU
bank account 银行账户,银行户头 "*+epC|ks
bank statement 银行对账单 0qG[hxt%
barter transaction 易货交易,以物换物交易 d2.n^Q"?3
basis of audit 审计依据 &Eidc .
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 5CU< ?
borrowing 借款,贷款,借债 g+ 2SB5 2D
branch 分支,分支机构,分店 B
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brought forward (账户余额等的)承上年,承上期,承上页 JO :m:
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budget 预算 GdG%=+
building 建筑物;大楼 82O`<Ci
business conditions 业务情况,经营情况 OUI}jJw+
business licence (企业等的)营业执照 3-o ]H'6
business relation 业务关系 s$H5W`3
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