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 -tj#BEC[H(
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审计词汇英汉对照 >Ku4Il+36
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ability to continue as a going concern 持续经营能力 3K
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acceptability 可接受性,可接受程度 V~*Gk! +f
acceptable level of detection risk 检查风险的可接受水平 >dl5^
acceptance of engagement 接受委托 r%U6,7d=)
accepting the engagement for the first time 首次接受委托 \sNgs#{7E7
access to asset 对资产的接触 @]l|-xGCWn
according to 根据,依据,依照 I%5vI}
account balance 账户余额 _J1\c~ke"
account for 对……进行会计处理,核算;解释 wpK1nA+7N
accounting 会计,会计学 Ei!Z]jeK
accounting advisory serve 会计咨询服务 s2O()u-
accounting firm 会计师事务所 A8'RM F1
accounting information 会计信息,会计资料 Msqqjhoy
accounting period 会计期间 FK^xZ?G
accounting policies 会计政策 !mlfG"FE
accounting professional bodies 会计职业组织,会计职业团体 )U %`7(bN
accounting records 会计记录 m!FuC=e
accounting responsibility 会计责任 6$urrSQ`N0
accounting service 会计服务 1Wpu
accounting standards 会计准则 /~NX<Ye&
Accounting Standards for Business Enterprises 企业会计准则 YV.' L
accounting system 会计系统 QX=T
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accounting treatment 会计处理 I3Vu/&8f|
accuracy 准确性,精确性 !Cr3>tA
additional audit procedures 追加审计程序 xX<f4H\'
addressee 收件人,收信人 Jt8;ddz
Administration of State-owned Assets (the~) 国有资产管理局 t"VT['8
administrative laws and regulations 行政法规 _k@cs^
adverse impact 不利影响,负面影响 +``vnC
adverse opinion 反对意见 |T<aWZb^=
advisory group 咨询组,顾问组 l
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agency fee 代理费,代理费用 wn[)/*(,$(
aggregate 总计,合计为…… *Jsb~wta
alternation of document and record 变造文件和记录 w%])
alternative audit procedures 替代审计程序,备选审计程序 v@\S$qU2
amend 修改,修订 d5'Q1"{
amortisation 摊销 t%qep|
analytical capacity 分析能力 8_
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analytical procedures 分析性程序 JvAXLT
annual financial statements 年度会计报表,年度财务报表 r2RJb6
appendix 附录,附表 6e ?xu8|
applicable 适用的 BN 9e S
applicable laws and regulations 适用的法规 apL$`{>US
application systems 应用系统 5M5Bm[X
apply consistently 一贯地执行,一贯地实施 DT]4C!dh
appropriate 适当的,合适的; 0D,@^vw bK
征用,挪用 fpf]qQ
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appropriate authorization 适当的授权 !aT:0m$:9c
appropriateness of audit evidence 审计证据的适当性 YS|Dw'%g /
approval 批准,核准 H:DR?'yW
assertion (会计报表上的)认定;确认 u>
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 '4'Z
asset 资产,财产 3 yx[*'e$
asset restructuring 资产重组 JBpV'_"]
assignment of duties 职责的划分 .YF1H<gwa
assistant 助理,助理人员 }b2YX+/e$f
associated company 联属公司,联营公司 m,HE4`g
association 联合,结合;协会,社团 \TP$2i%W
assumption 假设,假定 T1Py6Q,-
at a given date 在某一特定时日 /9_%NR[
attestation 鉴证,公证 2^'Ec:|f
attestation service 鉴证服务 }d.X2?
audit adjustment 审计调整 XUP{]w`.Z
audit areas 审计领域 6{)pF
audit conclusion 审计结论 Vlx.C~WYn
audit effectiveness 审计效果 /r7xA}se^
audit efficiency 审计效率 ]
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audit engagement letter 审计业务约定书 FJ0I&FyWs
audit evidence 审计证据 GN_L"|#)=
audit fee 审计费 &{j!!LL
audit files 审计档案 F3bTFFt
audit findings 审计中发现的事项 V?EX`2S
audit implementation stage 审计实施阶段 UwUHB~<oE
audit mark 审计标识 F~Dof({:
audit materiality 审计重要性 *}]# E$
audit method 审计方法 ]gBnzh.
audit objective 审计目标,审计目的 T<*)Cdid
audit of financial statements 会计报表审计,财务报表审计 PMsb"=D
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audit opinion 审计意见 *O[/KR%
audit period 被审计期间,被审计年度 Zu"qTJE/1
audit plan 审计计划 .=eEuH
audit planning 编制审计计划,制定审计计划,审计计划 3jZGO9ttnS
audit planning stage 审计计划阶段 d[
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audit procedure 审计程序 8&EJ.CQ
audit programme 审计程序表,具体审计计划 3wfcGQn|sD
audit report 审计报告 y,
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 (u tP@d^
audit report with a qualified opinion 有保留意见的审计报告 )%^l+w+&
audit report with an adverse opinion 否定意见的审计报告 ,=+t2Bn
audit report with dual dates 双重日期审计报告 v?."`,e
audit reporting stage 审计报告阶段 i8?oe%9l
audit responsibility 审计责任 mh8fJ6j29N
audit results 审计结果 O[d#-0s
audit risk 审计风险 X$@`
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audit sampling 审计抽样 3(oMASf
audit sampling techniques 审计抽样方法,审计抽样技术 cAN!5?D\
audit strategies 审计策略 AUD)=a>
audit summary 审计总结,审计小结 Rrh6-]A
audit team 审计小组 a]p9[Nk
audit test 审计测试 #Z
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audit trail 审计轨迹 [)V~U?
audit work 审计工作 3zB'AG3b
audit working paper 审计工作底稿 8y27O
audited financial statement 审计会计报表,已审计财务报表 :a{dWgN
Auditing Guidelines (the~) 审计规范指南 {}s/p9F4
auditing standards 审计准则 i+14!LlI
audit-oriented working paper (审计)业务类工作底稿 U5C]zswL
authorisation 授权 s~{rC{9X
authorisation of transaction 交易的授权 tU?BR<q
availability 可获得性 |tAkv
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balance 余额;差额;平衡 0J+WCm`
balance sheet 资产负债表
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bank 银行 n#6{K6}k~
bank account 银行账户,银行户头 f"Iui
bank statement 银行对账单 ;~0q23{+;U
barter transaction 易货交易,以物换物交易 P%:?"t+J`;
basis of audit 审计依据 ^N^G?{EV/#
basis of preparation (会计报表的)编制基础 c>$d!IKCL
book of account 账目,账簿 _>vH%FY
borrowing 借款,贷款,借债 ^mLX}E]
branch 分支,分支机构,分店 g?80>-!bF
brought forward (账户余额等的)承上年,承上期,承上页 ;h1hz^Wq
budget 预算 (l
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building 建筑物;大楼 z]9t 5I
business conditions 业务情况,经营情况 <P#BQt f
business licence (企业等的)营业执照 sgOau\E
business relation 业务关系 t*= nI $
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