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 pK O\tkMJ
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审计词汇英汉对照 {xr!H-9ZAA
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ability to continue as a going concern 持续经营能力 #tG
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acceptability 可接受性,可接受程度 jTk !wm=
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 *1iJa
accepting the engagement for the first time 首次接受委托 ?b, eZ+t
access to asset 对资产的接触 :pQZ)
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according to 根据,依据,依照 _5#f9,m1
account balance 账户余额 -WP_0
account for 对……进行会计处理,核算;解释 |;{^Mci%
accounting 会计,会计学 b8)>:F
accounting advisory serve 会计咨询服务 *{:FPmDU
accounting firm 会计师事务所 y6Xfddd61
accounting information 会计信息,会计资料 Uj}iMw,
accounting period 会计期间 pc}Q_~e
accounting policies 会计政策 7dI+aJ
accounting professional bodies 会计职业组织,会计职业团体 R(@7$
accounting records 会计记录 k<ds7k1m
accounting responsibility 会计责任 `/ix[:}m^
accounting service 会计服务 hX\XNiCiK8
accounting standards 会计准则 m *8[I
Accounting Standards for Business Enterprises 企业会计准则 &O5%6Sv3d
accounting system 会计系统 LoUi Yf
accounting treatment 会计处理 \Oh9)X:I
accuracy 准确性,精确性 T#?KY
additional audit procedures 追加审计程序 4\<[y]pv
addressee 收件人,收信人 tDFN
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Administration of State-owned Assets (the~) 国有资产管理局 :
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administrative laws and regulations 行政法规 {c|nIwdB
adverse impact 不利影响,负面影响 oH!sJ&"#_
adverse opinion 反对意见 \p1H" A
advisory group 咨询组,顾问组 ^dH#n~Wx0
agency fee 代理费,代理费用 95^w" [}4Q
aggregate 总计,合计为…… a?E]-Zf
alternation of document and record 变造文件和记录 Lhu2;F\/
alternative audit procedures 替代审计程序,备选审计程序 vV.'&."g
amend 修改,修订 HH+NNSRO
amortisation 摊销 34U/"+|z
analytical capacity 分析能力 GEfX,9LF &
analytical procedures 分析性程序 .z7XYmv
annual financial statements 年度会计报表,年度财务报表 T=:&W
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appendix 附录,附表 9a2Ga
applicable 适用的 z.oDH<1
applicable laws and regulations 适用的法规 s@
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application systems 应用系统 <=n$o
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apply consistently 一贯地执行,一贯地实施 "QA CQ-
appropriate 适当的,合适的; s0v?*GRX
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appropriate authorization 适当的授权 ;Avd$&::
appropriateness of audit evidence 审计证据的适当性 P
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approval 批准,核准 hf0G-r_ow
assertion (会计报表上的)认定;确认 U#1T
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 @^}
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asset 资产,财产 yAR''>
asset restructuring 资产重组 U*,8,C
assignment of duties 职责的划分 J7t5B}}
assistant 助理,助理人员 F%bv
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associated company 联属公司,联营公司 v>.nL(VLjP
association 联合,结合;协会,社团 D<5)i)J"
assumption 假设,假定 }q T @.
at a given date 在某一特定时日 u-Ct-0
attestation 鉴证,公证 =1)yI>2e%}
attestation service 鉴证服务 _ZIaEJjH/
audit adjustment 审计调整 :+ @-F>Q
audit areas 审计领域 )<9g+^
audit conclusion 审计结论 6 +^V
audit effectiveness 审计效果 A2qus$
audit efficiency 审计效率 l@4hBq
audit engagement letter 审计业务约定书 b*qkox;j
audit evidence 审计证据 Yi&;4vC
audit fee 审计费 TbU\qc
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audit files 审计档案 uDK`;o'F
audit findings 审计中发现的事项 xT{qeHeZ9,
audit implementation stage 审计实施阶段 !
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audit mark 审计标识 2:MB u5**
audit materiality 审计重要性 I(P|
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audit method 审计方法 ?tE}89c
audit objective 审计目标,审计目的 Hs~M!eK
audit of financial statements 会计报表审计,财务报表审计 AvRZf-Geg
audit opinion 审计意见 &5Ea6j
audit period 被审计期间,被审计年度 F*>:~'%
audit plan 审计计划 jpZX5_o
audit planning 编制审计计划,制定审计计划,审计计划 QE)I7(
audit planning stage 审计计划阶段 XJ?|\=]
audit procedure 审计程序 .}kUD]pW
audit programme 审计程序表,具体审计计划 }lML..((1
audit report 审计报告 ch1EF/"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >pO[S
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audit report with a qualified opinion 有保留意见的审计报告 ?`AzgM[I
audit report with an adverse opinion 否定意见的审计报告 {z|0Y&>[=
audit report with dual dates 双重日期审计报告 8|{:N>7
audit reporting stage 审计报告阶段 1%^U=[#2`
audit responsibility 审计责任 9 }|Bs=q
audit results 审计结果 =r3Yt9
audit risk 审计风险
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audit sampling 审计抽样 N'Ywn}!js
audit sampling techniques 审计抽样方法,审计抽样技术 *'`ByS
audit strategies 审计策略 g10$pf+L
audit summary 审计总结,审计小结 f|WNPFQ$x
audit team 审计小组 cz
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audit test 审计测试 y&t&'l/m
audit trail 审计轨迹 3ypB~bNw
audit work 审计工作 UY*Hc
audit working paper 审计工作底稿 !w]!\H
audited financial statement 审计会计报表,已审计财务报表 Sq/M
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Auditing Guidelines (the~) 审计规范指南 k<ku5U1|
auditing standards 审计准则 e%`gD*8
audit-oriented working paper (审计)业务类工作底稿 :RzcK>Gub=
authorisation 授权 M
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authorisation of transaction 交易的授权 RR{]^g51
availability 可获得性 ]x:>~0/L
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balance 余额;差额;平衡 ETV|;>v
balance sheet 资产负债表 hZY+dHa]
bank 银行 FlOKTY
bank account 银行账户,银行户头 YTL [z:k}
bank statement 银行对账单 ;T/W7=4CZ
barter transaction 易货交易,以物换物交易 |iLeOztuE
basis of audit 审计依据 $n(?oyf
basis of preparation (会计报表的)编制基础 YUfuS3sX}
book of account 账目,账簿 ppN96-]^0
borrowing 借款,贷款,借债 '1~mnmiP
branch 分支,分支机构,分店 8U
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brought forward (账户余额等的)承上年,承上期,承上页 Lx8^V7X
budget 预算 [
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building 建筑物;大楼 RQy|W}d_
business conditions 业务情况,经营情况 DC]FY|ff
business licence (企业等的)营业执照 _:+W0YS
business relation 业务关系 ^TVica
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