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 O#
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审计词汇英汉对照 J<-2dvq
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ability to continue as a going concern 持续经营能力 T#ehJq 5
acceptability 可接受性,可接受程度 iCdq-r/r!6
acceptable level of detection risk 检查风险的可接受水平 w"AO~LF
acceptance of engagement 接受委托 e!P]$em|1E
accepting the engagement for the first time 首次接受委托 gs
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access to asset 对资产的接触 W <M\b#
according to 根据,依据,依照 &?M'(` ~
account balance 账户余额 m_b_)/
account for 对……进行会计处理,核算;解释 BV
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accounting 会计,会计学 r-ljT<f%J[
accounting advisory serve 会计咨询服务 tx]!|x" F
accounting firm 会计师事务所 jN{+$ @cI
accounting information 会计信息,会计资料 ~"22X`;h[G
accounting period 会计期间 Vc&xXtm[v
accounting policies 会计政策 T^H`$;\
accounting professional bodies 会计职业组织,会计职业团体 1G
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accounting records 会计记录 79}Qj7
accounting responsibility 会计责任 ]Ab$IK
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accounting service 会计服务 6B@{X^6y
accounting standards 会计准则 !==C@cH<N
Accounting Standards for Business Enterprises 企业会计准则 Kbcr-89Gv~
accounting system 会计系统 &W?
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accounting treatment 会计处理 ty b
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accuracy 准确性,精确性 I
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additional audit procedures 追加审计程序 H#B97IGT
addressee 收件人,收信人 *7K)J8kq
Administration of State-owned Assets (the~) 国有资产管理局 gF&HJF 0x
administrative laws and regulations 行政法规 A~#w gLGn
adverse impact 不利影响,负面影响 3/*<i
adverse opinion 反对意见 m ?jF:]^
advisory group 咨询组,顾问组 :{x
agency fee 代理费,代理费用 Df0m
aggregate 总计,合计为…… v}&J*}_XZ
alternation of document and record 变造文件和记录 W)2ZeH*
alternative audit procedures 替代审计程序,备选审计程序 WGI4DzKa
amend 修改,修订 Pql;5
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amortisation 摊销 Q9sxI}D )R
analytical capacity 分析能力 9P# <T7
analytical procedures 分析性程序 ?o_D#gG*
annual financial statements 年度会计报表,年度财务报表 JV;-P=o1B
appendix 附录,附表 Fr]B]Hj
applicable 适用的 dPyZzMes=
applicable laws and regulations 适用的法规 zzZK S
application systems 应用系统 kcZz WG|n
apply consistently 一贯地执行,一贯地实施 z>O =. Ku6
appropriate 适当的,合适的; 9pq-"?vHY0
征用,挪用 sU;aA0kz
appropriate authorization 适当的授权 EALgBv>#ZL
appropriateness of audit evidence 审计证据的适当性 l5l#LsaQb
approval 批准,核准 a'YK1QX
assertion (会计报表上的)认定;确认 _A=Pr_kN
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3<ry/{#%
asset 资产,财产 O"f|gc)GLz
asset restructuring 资产重组
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assignment of duties 职责的划分 n]snD1?KX
assistant 助理,助理人员 ~\[\S!"
associated company 联属公司,联营公司 XV:icY
association 联合,结合;协会,社团 @M8vPH
assumption 假设,假定 btv.M
at a given date 在某一特定时日 8B|B[,`
attestation 鉴证,公证 nVv=smVOt
attestation service 鉴证服务 ec"+Il
audit adjustment 审计调整 xQ@gh
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audit areas 审计领域 #~:@H&f790
audit conclusion 审计结论 .eG_>2'1
audit effectiveness 审计效果 o 9{~F`{p
audit efficiency 审计效率 jt4c*0z
audit engagement letter 审计业务约定书 cA25FD
audit evidence 审计证据 !&@!:=X,
audit fee 审计费 }?=4pGsI
audit files 审计档案 pXq5|,aC
audit findings 审计中发现的事项 av4g/7=
audit implementation stage 审计实施阶段 1bpjj'2%x
audit mark 审计标识 z*OQ4_
audit materiality 审计重要性 S_Ug=8r4
audit method 审计方法 g;t>jgX
audit objective 审计目标,审计目的 i8>^{GODR
audit of financial statements 会计报表审计,财务报表审计 -+Ab[
audit opinion 审计意见 V]0~BV
audit period 被审计期间,被审计年度 9zD^4j7
audit plan 审计计划 6YpP/
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audit planning 编制审计计划,制定审计计划,审计计划 SKrkB~%z
audit planning stage 审计计划阶段 ~t.M!vk
audit procedure 审计程序 ahqsbNu1
audit programme 审计程序表,具体审计计划 3Fl
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audit report 审计报告 ~91) DNaE
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Qr$Ay3#
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audit report with a qualified opinion 有保留意见的审计报告 LSW1,}/B
audit report with an adverse opinion 否定意见的审计报告 q8P$Md-=b1
audit report with dual dates 双重日期审计报告 P xiJ R[a
audit reporting stage 审计报告阶段 :
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audit responsibility 审计责任 <ZgbmRY8
audit results 审计结果 @G:aW\Z
audit risk 审计风险
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audit sampling 审计抽样 QzX|c&&>u2
audit sampling techniques 审计抽样方法,审计抽样技术 L[cl$pYV
audit strategies 审计策略 oJbMUEQQq
audit summary 审计总结,审计小结 8sGaq [
audit team 审计小组 3F|#nq
audit test 审计测试 x,>r}I>^Q
audit trail 审计轨迹 !;~6nYY
audit work 审计工作 R3ru<u>k&
audit working paper 审计工作底稿 $l<(*,,l
audited financial statement 审计会计报表,已审计财务报表 cR"?EQ] `N
Auditing Guidelines (the~) 审计规范指南 lgaE2`0 [3
auditing standards 审计准则 ]Y@B= 5e/
audit-oriented working paper (审计)业务类工作底稿 "0#d F:qt
authorisation 授权 mq*Efb)!
authorisation of transaction 交易的授权 c2d=dGP>~f
availability 可获得性 :{ Q[kYj
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balance 余额;差额;平衡
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balance sheet 资产负债表 UgjY
bank 银行 ^E349c-|
bank account 银行账户,银行户头 )Me$BK>
bank statement 银行对账单 U5x&?n<
barter transaction 易货交易,以物换物交易 szW85{<+
basis of audit 审计依据 w5tcO%+k1
basis of preparation (会计报表的)编制基础 5$.e5y<&(
book of account 账目,账簿 Y6r<+#V
borrowing 借款,贷款,借债 380M&Guh
branch 分支,分支机构,分店 $m)[
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brought forward (账户余额等的)承上年,承上期,承上页 sAec*Q(R
budget 预算 Uc<j{U
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building 建筑物;大楼 oz[:
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business conditions 业务情况,经营情况 x\MzMQ#Bf
business licence (企业等的)营业执照 iR(jCD?) Y
business relation 业务关系 pwG" _|h
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