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 +'I8COoiv%
_d<\@Tkw
审计词汇英汉对照 1'* {VmM
lc0Z fC
A k?=V?JWY
JGk,u6K7
mH3{<^Z6
ability to continue as a going concern 持续经营能力 #D!3a%u0
acceptability 可接受性,可接受程度 k4nA+k<WI`
acceptable level of detection risk 检查风险的可接受水平 or]s
acceptance of engagement 接受委托 FkT% -I
accepting the engagement for the first time 首次接受委托 e 3>k"
access to asset 对资产的接触 5(OF~mX#
according to 根据,依据,依照 ~LzTqMHM
account balance 账户余额 ?jzadC el
account for 对……进行会计处理,核算;解释 xE.=\UzJ
accounting 会计,会计学 }~5xlg$B<<
accounting advisory serve 会计咨询服务 ihhnB
accounting firm 会计师事务所 !P
rO~
accounting information 会计信息,会计资料 x]U (EX`t$
accounting period 会计期间 N,_ej@L8
accounting policies 会计政策 9/|i.2&
accounting professional bodies 会计职业组织,会计职业团体 I!Za2?
accounting records 会计记录 IN]bAd8"
accounting responsibility 会计责任 B[MZP
v)
accounting service 会计服务 =U".L
accounting standards 会计准则 egi?Qg
Accounting Standards for Business Enterprises 企业会计准则 E]Hl&t/}
accounting system 会计系统 !ZV#~t:)
accounting treatment 会计处理 `0Q:d'
accuracy 准确性,精确性 J0|}u1?l
additional audit procedures 追加审计程序 Y<.
F/iaH
addressee 收件人,收信人 c#;LH5KI
Administration of State-owned Assets (the~) 国有资产管理局 \9k{"4jX\
administrative laws and regulations 行政法规 &f qmO>M
adverse impact 不利影响,负面影响 vR~*r6hX8
adverse opinion 反对意见 @kwD$%*0
advisory group 咨询组,顾问组 +CNRSq"
agency fee 代理费,代理费用 @]#+`pZ4A
aggregate 总计,合计为…… (^Do#3
alternation of document and record 变造文件和记录 =-pss 47
alternative audit procedures 替代审计程序,备选审计程序 |/lIasI
amend 修改,修订 @+X}O/74
amortisation 摊销 e@,,;YO#4
analytical capacity 分析能力 7<^D7
analytical procedures 分析性程序 P [nWmY
annual financial statements 年度会计报表,年度财务报表 mLY *
appendix 附录,附表 D&9j$#9Rh
applicable 适用的 5\Y/s o=
applicable laws and regulations 适用的法规 _zmx
application systems 应用系统 #CQ>d8&
apply consistently 一贯地执行,一贯地实施 '\*Rw]bR|
appropriate 适当的,合适的; 3Yj}ra}
征用,挪用 c8"I]Qc7
appropriate authorization 适当的授权 \
bT]?.si
appropriateness of audit evidence 审计证据的适当性 JcVq%~{M
approval 批准,核准 *u{.K:.I
assertion (会计报表上的)认定;确认 }5tn
assessed level of control risk 对控制风险的评估,控制风险的评估水平 /?XfVhA:
A
asset 资产,财产 V!U[N.&$
asset restructuring 资产重组 >;3c;nf
assignment of duties 职责的划分 b);}x1L.T
assistant 助理,助理人员
=;/h{
t
associated company 联属公司,联营公司 V_W=MWs&+
association 联合,结合;协会,社团 !d0@^JbM"
assumption 假设,假定 n
~3c<{coZ
at a given date 在某一特定时日 .RWBn~b#I
attestation 鉴证,公证 z:G9Uu3H(
attestation service 鉴证服务 +tN-X'u##
audit adjustment 审计调整 `A^} X
audit areas 审计领域 L2h+[f
audit conclusion 审计结论 `(a^=e5
audit effectiveness 审计效果 ^ KjqS\<
audit efficiency 审计效率 +Ae.>%}
audit engagement letter 审计业务约定书 ::`j@ ]
audit evidence 审计证据 Hf-F-~E
audit fee 审计费 V7@xr
M
audit files 审计档案 T+
t-0k
audit findings 审计中发现的事项 5#F+-9r
audit implementation stage 审计实施阶段 4QVd{
audit mark 审计标识 /&dt!.WY^
audit materiality 审计重要性 si;]C~X*
audit method 审计方法 fIcv}
Y
audit objective 审计目标,审计目的 r4lG 5dV
audit of financial statements 会计报表审计,财务报表审计 =%
JDo
audit opinion 审计意见 Bm7GU`j"
audit period 被审计期间,被审计年度 (os7Q?
audit plan 审计计划 XN0Y#l
audit planning 编制审计计划,制定审计计划,审计计划 dCK-"#T!
audit planning stage 审计计划阶段 ^9RBG#ud
audit procedure 审计程序 Vi|jkyC8
audit programme 审计程序表,具体审计计划 3*TS
4xX
audit report 审计报告 I(CI')Q
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #?=cg]v_
audit report with a qualified opinion 有保留意见的审计报告 D?'y)](
audit report with an adverse opinion 否定意见的审计报告 NE4fQi?3
audit report with dual dates 双重日期审计报告 m&%b;%,J
audit reporting stage 审计报告阶段 /YbL{G
)j}
audit responsibility 审计责任 K]oPh:E
audit results 审计结果 Y"jDZG?
audit risk 审计风险 ;~bn@T-
audit sampling 审计抽样 <<1oc{i
audit sampling techniques 审计抽样方法,审计抽样技术 5xHiq&d.E
audit strategies 审计策略 ^hgAgP{{
audit summary 审计总结,审计小结 ES2qX]I
audit team 审计小组 D.6dPzu`
audit test 审计测试 0R]CI
audit trail 审计轨迹 $OD5t5eTsM
audit work 审计工作 &B4U)
audit working paper 审计工作底稿 z>:7}=H0
audited financial statement 审计会计报表,已审计财务报表 +*DX(v"BH
Auditing Guidelines (the~) 审计规范指南 l}2WW1b(
auditing standards 审计准则 f)x}_dw%
audit-oriented working paper (审计)业务类工作底稿 }BrE|'.j'
authorisation 授权 k#(cZ
authorisation of transaction 交易的授权 YM|S<
availability 可获得性 Q ?
t
B |7$h@KF=S
balance 余额;差额;平衡 hI8C XG
balance sheet 资产负债表 dE]"^O#Mc
bank 银行 (r4VIlap
bank account 银行账户,银行户头 `RcNqPY#S
bank statement 银行对账单 %}!}2s.A
barter transaction 易货交易,以物换物交易 @;}H<&"
basis of audit 审计依据 1znV>PO!
basis of preparation (会计报表的)编制基础 A%1=6
book of account 账目,账簿 SEIu4
l$E
borrowing 借款,贷款,借债 vWH>k+9&X
branch 分支,分支机构,分店 Cpcd`y=IN
brought forward (账户余额等的)承上年,承上期,承上页 ;NeP&)Td
budget 预算 7nz+n#
building 建筑物;大楼 m[j3s=Gr
business conditions 业务情况,经营情况 |q2lTbJ
business licence (企业等的)营业执照 g4~qcI=a
business relation 业务关系 ..!-)q'?
)<F\IM