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 "GoNTM5h
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ability to continue as a going concern 持续经营能力 x bF*4;^SI
acceptability 可接受性,可接受程度 y
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acceptable level of detection risk 检查风险的可接受水平 e"(l
acceptance of engagement 接受委托 I$0J
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accepting the engagement for the first time 首次接受委托 tdg.vYMDPC
access to asset 对资产的接触 =
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according to 根据,依据,依照 ]$(::'pmK
account balance 账户余额 6dTq&GZ\
account for 对……进行会计处理,核算;解释 GXB4&Q!C
accounting 会计,会计学 _.0c~\VA
accounting advisory serve 会计咨询服务 d{+H|$L`
accounting firm 会计师事务所 <$Q\vCR
accounting information 会计信息,会计资料 Ib.`2@o&
accounting period 会计期间 kb1{;c:
accounting policies 会计政策 n
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accounting professional bodies 会计职业组织,会计职业团体 AfW63;kH
accounting records 会计记录 <b"ynoM.A
accounting responsibility 会计责任 ut%t`Y(
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accounting service 会计服务 )l*H$8
accounting standards 会计准则 ~LGkc
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Accounting Standards for Business Enterprises 企业会计准则 =MO2M~e!
accounting system 会计系统 m! &bK5+*
accounting treatment 会计处理 ^zkTV_,cRp
accuracy 准确性,精确性 fEc}c.!5
additional audit procedures 追加审计程序 ep<A
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addressee 收件人,收信人 Ga~N7
Administration of State-owned Assets (the~) 国有资产管理局 Qfo'w%px
administrative laws and regulations 行政法规 vFY/o,b \
adverse impact 不利影响,负面影响 %lNWaA
adverse opinion 反对意见 '"QC^Joz
advisory group 咨询组,顾问组 {"8\~r &b
agency fee 代理费,代理费用 p%Ae"#_X%
aggregate 总计,合计为…… ^T"9ZBkb
alternation of document and record 变造文件和记录 V[,/Hw~d%
alternative audit procedures 替代审计程序,备选审计程序 ie^:PcU
amend 修改,修订 C3-l(
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amortisation 摊销
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analytical capacity 分析能力 'dM &~LSQ
analytical procedures 分析性程序 A@*P4E`xp
annual financial statements 年度会计报表,年度财务报表 8h9t8?
appendix 附录,附表 _m;cX!+~_
applicable 适用的 b_ Sh
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applicable laws and regulations 适用的法规 l;U9dO}/[
application systems 应用系统 -_'M
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apply consistently 一贯地执行,一贯地实施 f2[z)j7
appropriate 适当的,合适的; R0+v5E
征用,挪用 VuFMjY
appropriate authorization 适当的授权 @;_r`AT7
appropriateness of audit evidence 审计证据的适当性 lJoMJS;S]}
approval 批准,核准 !.iu_xJ
assertion (会计报表上的)认定;确认 (xK=/()}q
assessed level of control risk 对控制风险的评估,控制风险的评估水平 aAO[Y"-:,Y
asset 资产,财产 cRz7.9-<
asset restructuring 资产重组 N J:]jd
assignment of duties 职责的划分 $f>Mz|j
assistant 助理,助理人员 <oV
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associated company 联属公司,联营公司 : Ey
association 联合,结合;协会,社团 l0Jpf9Aue
assumption 假设,假定 <
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at a given date 在某一特定时日 xuO5|{h
attestation 鉴证,公证 -Qo`UL.}
attestation service 鉴证服务 +^<CJNDL9
audit adjustment 审计调整 MdU_zY(c
audit areas 审计领域 a}#[mw@m=
audit conclusion 审计结论 oe`oUnN
audit effectiveness 审计效果 :Y
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audit efficiency 审计效率 S +|aCRS
audit engagement letter 审计业务约定书 t-dN:
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audit evidence 审计证据 g]iWD;61
audit fee 审计费 gm8L
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audit files 审计档案 K>Fo+f
audit findings 审计中发现的事项 IkH]W!_+
audit implementation stage 审计实施阶段 kP%'{
audit mark 审计标识 9C[3w[G~C
audit materiality 审计重要性 bjPI:j*XU
audit method 审计方法 fS-#dJC";`
audit objective 审计目标,审计目的 N:0/8jmmO
audit of financial statements 会计报表审计,财务报表审计 xZtA) Bp
audit opinion 审计意见 -`]B4Nt6
audit period 被审计期间,被审计年度 sq*R)cZ
audit plan 审计计划 .qy._C2(
audit planning 编制审计计划,制定审计计划,审计计划 wke$
audit planning stage 审计计划阶段 &of
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audit procedure 审计程序 c;
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audit programme 审计程序表,具体审计计划 C5i]n? )S
audit report 审计报告 "vH@b_>9|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 5'\/gvxIC
audit report with a qualified opinion 有保留意见的审计报告 Gw!jYnU
audit report with an adverse opinion 否定意见的审计报告 k<"ZNQm$.
audit report with dual dates 双重日期审计报告 @`k!7?
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audit reporting stage 审计报告阶段 Mb3,!
audit responsibility 审计责任 f|?i6.N>f
audit results 审计结果 LGK0V!W
audit risk 审计风险 IyOujdKa
audit sampling 审计抽样 gsc/IUk
audit sampling techniques 审计抽样方法,审计抽样技术 y2\, L
audit strategies 审计策略 !-x^b.${B
audit summary 审计总结,审计小结 eN>=x40
audit team 审计小组 $b\Gl=YX^
audit test 审计测试 |GL#E"[&'
audit trail 审计轨迹 7R<<}dA]
audit work 审计工作 0Z2![n
audit working paper 审计工作底稿 D!J
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audited financial statement 审计会计报表,已审计财务报表 mY(~94{d
Auditing Guidelines (the~) 审计规范指南 p4<&N MG
auditing standards 审计准则 [@#P3g\:>W
audit-oriented working paper (审计)业务类工作底稿 &kXf)xc<~
authorisation 授权 !s\-i6S>
authorisation of transaction 交易的授权 vwZ2kk!|i
availability 可获得性 \M="R-&b
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balance 余额;差额;平衡 0u
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balance sheet 资产负债表 p:k>!8.Qho
bank 银行 SR%h=`t
bank account 银行账户,银行户头 %l,p />r
bank statement 银行对账单 s4;SA
barter transaction 易货交易,以物换物交易 #`);UAf
basis of audit 审计依据 cQu1WgQ
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basis of preparation (会计报表的)编制基础 pHni"iT
book of account 账目,账簿 `DC)U1
borrowing 借款,贷款,借债 <2diO=
branch 分支,分支机构,分店 Pf]6'?kQ
brought forward (账户余额等的)承上年,承上期,承上页 epW;]>
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budget 预算 )]n:y M
building 建筑物;大楼 DWHl,w;[z`
business conditions 业务情况,经营情况 &0K
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business licence (企业等的)营业执照 ss236&
business relation 业务关系 o9<jj
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