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 Lk#8G>U
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审计词汇英汉对照 P-U9FKrt
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ability to continue as a going concern 持续经营能力 %m )vQ\Vtx
acceptability 可接受性,可接受程度 }6b" JoC
acceptable level of detection risk 检查风险的可接受水平 4sMA'fG
acceptance of engagement 接受委托 *5m4j=-
accepting the engagement for the first time 首次接受委托 RA^6c![
access to asset 对资产的接触 yI$KBx/]n
according to 根据,依据,依照 k}18
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account balance 账户余额 B:oE&Ahh{
account for 对……进行会计处理,核算;解释 Bre:_>*
accounting 会计,会计学 dT?mMTKn+
accounting advisory serve 会计咨询服务 2:GS(%~
accounting firm 会计师事务所 #l 7(WG
accounting information 会计信息,会计资料 Op<,e{[]
accounting period 会计期间 4fSGc8
accounting policies 会计政策 mH6\8I
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 Z@(m.&ZRx
accounting responsibility 会计责任 7G':h0i8
accounting service 会计服务 ;2N:
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accounting standards 会计准则 T]oVNy
Accounting Standards for Business Enterprises 企业会计准则 `?=Y^+*!-
accounting system 会计系统 *E.uqu>I
accounting treatment 会计处理 Xnc?oT+
accuracy 准确性,精确性 gUGMoXSTI|
additional audit procedures 追加审计程序 ,)?!p_*@:
addressee 收件人,收信人 5LaF'>1yY
Administration of State-owned Assets (the~) 国有资产管理局 yi.GD~69
administrative laws and regulations 行政法规 "*8>` 6 E
adverse impact 不利影响,负面影响 L
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adverse opinion 反对意见 zt!)7HBo
advisory group 咨询组,顾问组 vFwhe!
agency fee 代理费,代理费用 i4Da 'Uk
aggregate 总计,合计为…… Fzmc#?
alternation of document and record 变造文件和记录 Fe L !%z
alternative audit procedures 替代审计程序,备选审计程序 FQ_a=v
amend 修改,修订 5J~@jPU
amortisation 摊销 {&TP&_|H
analytical capacity 分析能力 YgV" *~
analytical procedures 分析性程序 1$_|h@
annual financial statements 年度会计报表,年度财务报表 |Ml~_m
appendix 附录,附表 3;?DKRIcX
applicable 适用的 _J&IL!S2
applicable laws and regulations 适用的法规 Rt.2]eZEJ
application systems 应用系统 4OOI$J$Jh
apply consistently 一贯地执行,一贯地实施 r;~7$B)
appropriate 适当的,合适的; v`&>m'
征用,挪用 ;q?WU>
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appropriate authorization 适当的授权 ?Gx-q+H
appropriateness of audit evidence 审计证据的适当性 `D $ "K1u
approval 批准,核准 }Jo}K)>!
assertion (会计报表上的)认定;确认 o%E-K=a
assessed level of control risk 对控制风险的评估,控制风险的评估水平 X? 7s
asset 资产,财产 ^6@6BYf)
asset restructuring 资产重组 xey?.2K1A
assignment of duties 职责的划分 h9Tst)iRi
assistant 助理,助理人员 >)t-Zh:n
associated company 联属公司,联营公司 +8}8b_bgH
association 联合,结合;协会,社团 B-p ]
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assumption 假设,假定 O:j=L{,d^
at a given date 在某一特定时日 $Zn>W@\
attestation 鉴证,公证 9]gV#uF
attestation service 鉴证服务 h'B0rVQia>
audit adjustment 审计调整 mXT{c=N)w
audit areas 审计领域 J3 xi5S
audit conclusion 审计结论 +WE<S)z<
audit effectiveness 审计效果 0`4Fa^o]h
audit efficiency 审计效率 R^6]v`j;
audit engagement letter 审计业务约定书
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audit evidence 审计证据 F;ELsg
audit fee 审计费 zP>=K
audit files 审计档案 ]#;u]
audit findings 审计中发现的事项 ZMEYF!jN
audit implementation stage 审计实施阶段 lm8<0*;,
audit mark 审计标识 .Fx-$Yqy
audit materiality 审计重要性 Og1Hg
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audit method 审计方法 GLA4O)
audit objective 审计目标,审计目的 Q
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audit of financial statements 会计报表审计,财务报表审计 ]Wn=Oc{F
audit opinion 审计意见 'XI-x[w
audit period 被审计期间,被审计年度 }F-,PSH
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audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 i\zN1T_
audit planning stage 审计计划阶段 P\3H<?@4
audit procedure 审计程序 T,uJO<
audit programme 审计程序表,具体审计计划 F\ %PB p
audit report 审计报告 @4wN-T+1
audit report with a disclaimer of opinion 拒绝表示意见审计报告 rsD?
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audit report with a qualified opinion 有保留意见的审计报告 /Z2 g>
audit report with an adverse opinion 否定意见的审计报告 @<$_X1)s
audit report with dual dates 双重日期审计报告 ,#.9^J
audit reporting stage 审计报告阶段 `L
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audit responsibility 审计责任 Uc0Sb
audit results 审计结果 5N[H@%>QO
audit risk 审计风险 )2?A|f8
audit sampling 审计抽样 uDMyO<\
audit sampling techniques 审计抽样方法,审计抽样技术 to#T+d.(v
audit strategies 审计策略 ]4[^S.T=
audit summary 审计总结,审计小结 |DUOyQ
audit team 审计小组 i%otvDn1
audit test 审计测试 jN%+)Kj0C)
audit trail 审计轨迹 W;T(q~XK
audit work 审计工作 xHaoSs*C9
audit working paper 审计工作底稿 &!?qSi~V
audited financial statement 审计会计报表,已审计财务报表 =UV=F/Af^
Auditing Guidelines (the~) 审计规范指南 iI@(Bl]
auditing standards 审计准则 #1[Q?e4,0
audit-oriented working paper (审计)业务类工作底稿 ?>iZ){0,
authorisation 授权 eB5<N?;s
authorisation of transaction 交易的授权 S%7%@Qs"%
availability 可获得性 IWnyqt(k
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balance 余额;差额;平衡 wb6$R};?
balance sheet 资产负债表 ^" 4u1
bank 银行 *Edr\P
bank account 银行账户,银行户头 h<FEe~
bank statement 银行对账单 EK}QjY[i
barter transaction 易货交易,以物换物交易 4(p,@e31
basis of audit 审计依据 fVxRK\a\\
basis of preparation (会计报表的)编制基础 l`vr({A
book of account 账目,账簿 y0
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borrowing 借款,贷款,借债 1#jvr_ ga
branch 分支,分支机构,分店 TmdRB8N
brought forward (账户余额等的)承上年,承上期,承上页 V2*m/J
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budget 预算 3L%g2`
building 建筑物;大楼 Kvh6D"
business conditions 业务情况,经营情况 K9Bi2/N
business licence (企业等的)营业执照 l(?Yx
business relation 业务关系 Bk8 '*O/)
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