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 "E!mva*NU
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审计词汇英汉对照 vxlOh.a|/L
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ability to continue as a going concern 持续经营能力 ik1tidw
acceptability 可接受性,可接受程度 ^+70<#Xc
acceptable level of detection risk 检查风险的可接受水平 ")#<y@Rv
acceptance of engagement 接受委托 tV;%J4E'
accepting the engagement for the first time 首次接受委托 cSP*f0n,eo
access to asset 对资产的接触 P @%
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according to 根据,依据,依照 y&T&1o
account balance 账户余额 ]n1dp2aH
account for 对……进行会计处理,核算;解释 ,8Iv9M}2
accounting 会计,会计学 5CYo7mJ6+
accounting advisory serve 会计咨询服务 Y#V8(DTyH
accounting firm 会计师事务所 B~WtZ-%
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accounting information 会计信息,会计资料 =Ov7C[(
accounting period 会计期间 iAO5"(>}?
accounting policies 会计政策 =odkz}bU
accounting professional bodies 会计职业组织,会计职业团体 ~fN%WZ;_
accounting records 会计记录 =5]n\"/
accounting responsibility 会计责任
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accounting service 会计服务 nn~YK
accounting standards 会计准则 pJpNO$$w
Accounting Standards for Business Enterprises 企业会计准则 C*Vd -U
accounting system 会计系统 &vUq}r%P
accounting treatment 会计处理 b}z`BRCc
accuracy 准确性,精确性 (-yl|NFBw
additional audit procedures 追加审计程序 |cbd6e{!
addressee 收件人,收信人 Jn}n*t3
Administration of State-owned Assets (the~) 国有资产管理局 )6oGF>o>
administrative laws and regulations 行政法规 c-]fKj7
adverse impact 不利影响,负面影响 &K%aw
adverse opinion 反对意见
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advisory group 咨询组,顾问组 [uuj?Rbd
agency fee 代理费,代理费用 {+T/GBF-K=
aggregate 总计,合计为…… &k>aP0k"
alternation of document and record 变造文件和记录 >=,uau7
alternative audit procedures 替代审计程序,备选审计程序 Ggm` ~fS
amend 修改,修订 >wON\N0V_
amortisation 摊销 D9ufoa&ua
analytical capacity 分析能力 <>&=n+i
analytical procedures 分析性程序 6Z:YT&,f
annual financial statements 年度会计报表,年度财务报表 :KE/!]z
appendix 附录,附表 ^JeMuU
applicable 适用的 f4t.f*#
applicable laws and regulations 适用的法规 '?Bg;Z'L %
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 n2-0.
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appropriate 适当的,合适的; #*$p-I=
征用,挪用 sRRI3y@
appropriate authorization 适当的授权 &_-](w`
appropriateness of audit evidence 审计证据的适当性 ?bX
approval 批准,核准 O12Q8Oj!0
assertion (会计报表上的)认定;确认 t%0?N<9YkU
assessed level of control risk 对控制风险的评估,控制风险的评估水平 >l1r,/\\
asset 资产,财产 W:s@L#-
asset restructuring 资产重组 Ww9;UP'G
assignment of duties 职责的划分 kyUl{Zj
assistant 助理,助理人员 zQ)+/e(8
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 htJuGfDx1
assumption 假设,假定 YcM;S
at a given date 在某一特定时日 b{[*N
attestation 鉴证,公证 H[&@}v,L
attestation service 鉴证服务 t8J/\f=
audit adjustment 审计调整 |"7Pv
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audit areas 审计领域 ,Qc.;4s-
audit conclusion 审计结论 a:!uORQby
audit effectiveness 审计效果 'x%x'9OP
audit efficiency 审计效率 E%pz9gcSx
audit engagement letter 审计业务约定书 :h5J r8
audit evidence 审计证据 GrI&?=S^
audit fee 审计费 v548ysE)
audit files 审计档案 Zr/r2
audit findings 审计中发现的事项 %vqT#+x
audit implementation stage 审计实施阶段 fj']?a!m
audit mark 审计标识 a|qsQ'1,;
audit materiality 审计重要性 RI.2F*|
audit method 审计方法 Jbw!:x
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audit objective 审计目标,审计目的 EQ
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audit of financial statements 会计报表审计,财务报表审计 bg7n
audit opinion 审计意见 {w5Z7s0
audit period 被审计期间,被审计年度 DZ`k[Z.VZ
audit plan 审计计划 F'W>
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audit planning 编制审计计划,制定审计计划,审计计划 4('JwZw\!
audit planning stage 审计计划阶段 K&`Awv
audit procedure 审计程序 |r=DBd3
audit programme 审计程序表,具体审计计划 #uvJH8)D
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 iD_TP
audit report with a qualified opinion 有保留意见的审计报告 ?Myh7
audit report with an adverse opinion 否定意见的审计报告 L]-w;ll-
audit report with dual dates 双重日期审计报告 uH{'gd,q8
audit reporting stage 审计报告阶段 3)E(RyQA3
audit responsibility 审计责任 ,)#.a%EKA
audit results 审计结果 -Zy)5NB-tZ
audit risk 审计风险 X0i3 _RVa
audit sampling 审计抽样 s-D?)
audit sampling techniques 审计抽样方法,审计抽样技术 aj7dH5SZl
audit strategies 审计策略 B@cz
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audit summary 审计总结,审计小结 5P+YK\~
audit team 审计小组 wh6&>m#r
audit test 审计测试 {*xBm#
audit trail 审计轨迹 ZgYZwc&-
audit work 审计工作
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audit working paper 审计工作底稿 |rPAC![=
audited financial statement 审计会计报表,已审计财务报表 hPO>,j^
Auditing Guidelines (the~) 审计规范指南 4XG]z_+I
auditing standards 审计准则 uLW/f=7L
audit-oriented working paper (审计)业务类工作底稿 Q"}s>]k3_
authorisation 授权 CT"Fk'B'
authorisation of transaction 交易的授权 Q1V2pP+=@
availability 可获得性 /tC9G@Hl
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balance 余额;差额;平衡 [b1hC ~I;
balance sheet 资产负债表 PrnrXl
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bank 银行 +TX/g
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bank account 银行账户,银行户头 c E76L%O
bank statement 银行对账单 3M*Y= ?pI
barter transaction 易货交易,以物换物交易 P;GprJ`l
basis of audit 审计依据 Vyt
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basis of preparation (会计报表的)编制基础 fM":f|
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book of account 账目,账簿 {nRUH*(d9
borrowing 借款,贷款,借债 ^, wnp@
branch 分支,分支机构,分店 %V_eJC""?
brought forward (账户余额等的)承上年,承上期,承上页 ,}7_[b)&V
budget 预算 Gpu_=9vzv
building 建筑物;大楼 ]
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business conditions 业务情况,经营情况 9ECS,r*B
business licence (企业等的)营业执照 (#u{ U=
business relation 业务关系 ~CFMIQ et
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