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 rd0Fd+t/
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ability to continue as a going concern 持续经营能力 :'wxm3f
acceptability 可接受性,可接受程度 wicsf<]
acceptable level of detection risk 检查风险的可接受水平 5PeYQ-B|
acceptance of engagement 接受委托 (LTu=1
accepting the engagement for the first time 首次接受委托 R4;1LZ8XzS
access to asset 对资产的接触 +I5\`By=
according to 根据,依据,依照 j}.gK6Yq*
account balance 账户余额 wX)'1H):T
account for 对……进行会计处理,核算;解释 va
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accounting 会计,会计学 " J9
accounting advisory serve 会计咨询服务 d)uuA;n
accounting firm 会计师事务所 Vn5%%?]J
accounting information 会计信息,会计资料 wry`2_c
accounting period 会计期间 s3A(`heoq
accounting policies 会计政策 Wtu-g**KN
accounting professional bodies 会计职业组织,会计职业团体 p]S'pzh
accounting records 会计记录 F>{bVPh
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accounting responsibility 会计责任 YM;ro5_KF
accounting service 会计服务 W gyRK2#!
accounting standards 会计准则 d>F7i~W
Accounting Standards for Business Enterprises 企业会计准则 T U_'1
accounting system 会计系统 =:g\I6'a
accounting treatment 会计处理 hJ8&OCR }
accuracy 准确性,精确性 gnN>
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additional audit procedures 追加审计程序 Y S7lB
addressee 收件人,收信人 $,Xn@4
Administration of State-owned Assets (the~) 国有资产管理局 .CEC
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administrative laws and regulations 行政法规 A7YCSjB
adverse impact 不利影响,负面影响 c}OveR$'&
adverse opinion 反对意见 LkYcFD
advisory group 咨询组,顾问组 PtuRXx
agency fee 代理费,代理费用 U>!TM##1QD
aggregate 总计,合计为…… xS@
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alternation of document and record 变造文件和记录 oO[eer_S-
alternative audit procedures 替代审计程序,备选审计程序 r+%3Y:dZE
amend 修改,修订 JzywSQ
amortisation 摊销 yj_/:eX
analytical capacity 分析能力 hb8oq3*x
analytical procedures 分析性程序 4Wz1O$*
annual financial statements 年度会计报表,年度财务报表 8HLL3H0
appendix 附录,附表 5,XEN$^
applicable 适用的 $9\8?gS
applicable laws and regulations 适用的法规 qh>An;:u
application systems 应用系统 Y_]y :H
apply consistently 一贯地执行,一贯地实施 X n0HJ^"_
appropriate 适当的,合适的; oNXYBeu+
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appropriate authorization 适当的授权 ).,twf58
appropriateness of audit evidence 审计证据的适当性 !8|r$mN8
approval 批准,核准 $Xo_8SX,
assertion (会计报表上的)认定;确认 nl2Lqu1
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ]+ub
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asset 资产,财产 oD2! [&
asset restructuring 资产重组 ;FwUUKj
assignment of duties 职责的划分 iDDq<a.A
assistant 助理,助理人员 g0jfLv
associated company 联属公司,联营公司 .&]3wB~
association 联合,结合;协会,社团 #QlxEs#%
assumption 假设,假定 mgjcA5z
at a given date 在某一特定时日 L=#B>Eu
attestation 鉴证,公证 uh9b!8
attestation service 鉴证服务 )$Ib6tYY
audit adjustment 审计调整 p\~ a=
audit areas 审计领域 P)y2'JKL
audit conclusion 审计结论 s3ASA.*
audit effectiveness 审计效果 jm&[8
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audit efficiency 审计效率 #
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audit engagement letter 审计业务约定书 BuM#&]s
audit evidence 审计证据 p79QEIbk=
audit fee 审计费 a>#$&&oQ0
audit files 审计档案 5<GeAW8ns]
audit findings 审计中发现的事项 BHz_1+d
audit implementation stage 审计实施阶段 s!gVY!0
audit mark 审计标识 .I{u[
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audit materiality 审计重要性 hb1h.F
audit method 审计方法 VZamR}x
audit objective 审计目标,审计目的 :k_)Bh?+
audit of financial statements 会计报表审计,财务报表审计 0 "@J*e#
audit opinion 审计意见 56c3tgVF
audit period 被审计期间,被审计年度 NV{= tAR
audit plan 审计计划 [xfg6
audit planning 编制审计计划,制定审计计划,审计计划 NmpNme
audit planning stage 审计计划阶段 @aj
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audit procedure 审计程序 yhK9rcJq6}
audit programme 审计程序表,具体审计计划 Y -BZV |
audit report 审计报告 fUq}dAs*K
audit report with a disclaimer of opinion 拒绝表示意见审计报告 CO
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audit report with a qualified opinion 有保留意见的审计报告 [4;_8-[Nv
audit report with an adverse opinion 否定意见的审计报告 mOjjw_3gq
audit report with dual dates 双重日期审计报告 'q/C: Yo
audit reporting stage 审计报告阶段 "_dJ4<8
audit responsibility 审计责任 *mn9CVZ(}M
audit results 审计结果 ):+^893)
audit risk 审计风险 o}w
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audit sampling 审计抽样 (Ww
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audit sampling techniques 审计抽样方法,审计抽样技术 (ux9"r^g;x
audit strategies 审计策略 |tY6+T}
audit summary 审计总结,审计小结 RAEN
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audit team 审计小组 kiin7 8W
audit test 审计测试 $WE_aNfja
audit trail 审计轨迹 2,|@a\H
audit work 审计工作 ]=|iO~WN
audit working paper 审计工作底稿 `"~ X1;
audited financial statement 审计会计报表,已审计财务报表 rP6k}
Auditing Guidelines (the~) 审计规范指南 /'v!{m
auditing standards 审计准则 Uq%|v
audit-oriented working paper (审计)业务类工作底稿 ~d3BVKP5
authorisation 授权 LBpAR|
authorisation of transaction 交易的授权 &&}c R:U,
availability 可获得性 I2z7}*<u
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balance 余额;差额;平衡 sdewz(xskj
balance sheet 资产负债表 Jx&+e,OST
bank 银行 Z
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bank account 银行账户,银行户头 ]YDqmIW
bank statement 银行对账单 HW6Cz>WxOW
barter transaction 易货交易,以物换物交易 >qI:
basis of audit 审计依据 bx" .<q (
basis of preparation (会计报表的)编制基础 3U?^49bJ
book of account 账目,账簿 jNIz:_c-~
borrowing 借款,贷款,借债 i-k(/Y0
branch 分支,分支机构,分店 <dk9n}y<,
brought forward (账户余额等的)承上年,承上期,承上页 T(q Hi?Y
budget 预算 #TP Y
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building 建筑物;大楼 zlh
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business conditions 业务情况,经营情况 FQJFq6l
business licence (企业等的)营业执照 6|Rj
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business relation 业务关系 iVqF]2>
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