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 *2>&"B09`
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ability to continue as a going concern 持续经营能力 %vn"{3y>rF
acceptability 可接受性,可接受程度 6fE7W>la
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 6IN
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accepting the engagement for the first time 首次接受委托 hIYNhZv
access to asset 对资产的接触 y;m|
according to 根据,依据,依照 "=HA Y
account balance 账户余额 <VMGTBVQ
account for 对……进行会计处理,核算;解释 1SQ3-WUs
accounting 会计,会计学 1sy[@Q2b
accounting advisory serve 会计咨询服务 nSDMOyj+
accounting firm 会计师事务所 H`XUJh
accounting information 会计信息,会计资料 VD;01"#'
accounting period 会计期间 ozyX$tp
accounting policies 会计政策 (U DnsF
accounting professional bodies 会计职业组织,会计职业团体 Y Vt% 0
accounting records 会计记录 rK8lBy:<
accounting responsibility 会计责任 nmee 'oEw
accounting service 会计服务 x /(^7#u,
accounting standards 会计准则 Y,qI@n<
Accounting Standards for Business Enterprises 企业会计准则 j7Yu>cr
accounting system 会计系统 f=+m
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accounting treatment 会计处理 '0;l]/i.
accuracy 准确性,精确性 g i3F`
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additional audit procedures 追加审计程序 rET\n(AJ
addressee 收件人,收信人 aL\PGdgO
Administration of State-owned Assets (the~) 国有资产管理局 L8@f-Kk
administrative laws and regulations 行政法规 z#9aP&8 Q
adverse impact 不利影响,负面影响 (q/e1L-S
adverse opinion 反对意见 ~p6 V,Q
advisory group 咨询组,顾问组 1;bh^WMJ
agency fee 代理费,代理费用 ;DQ ZT
aggregate 总计,合计为…… `{@8Vsmy:
alternation of document and record 变造文件和记录 7uqzm
alternative audit procedures 替代审计程序,备选审计程序 B&M%I:i
amend 修改,修订 1 &jc/*Z"
amortisation 摊销 +uF>2b6'
analytical capacity 分析能力 f#>,1,S
analytical procedures 分析性程序 (!u~
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annual financial statements 年度会计报表,年度财务报表 YR\fa Vk
appendix 附录,附表 olB.*#gA
applicable 适用的 +%z>H"J.
applicable laws and regulations 适用的法规 G{~J|{t\yz
application systems 应用系统 |w~nVRb
apply consistently 一贯地执行,一贯地实施 /obfw^
appropriate 适当的,合适的; wq`s-qZu
征用,挪用 fivw~z|[@
appropriate authorization 适当的授权 Bpo4?nCl}
appropriateness of audit evidence 审计证据的适当性 V;VHv=9`o
approval 批准,核准 -
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assertion (会计报表上的)认定;确认 k!j5tsiR
assessed level of control risk 对控制风险的评估,控制风险的评估水平 dw>C@c#"
asset 资产,财产 BGZ#wru
asset restructuring 资产重组 h%na>G
assignment of duties 职责的划分 W\$`w
assistant 助理,助理人员 FW;?s+Uyx
associated company 联属公司,联营公司 #b}Z`u?@
association 联合,结合;协会,社团 ,$L4dF3
assumption 假设,假定 s*KhF'fN
at a given date 在某一特定时日 kOrZv,qFG[
attestation 鉴证,公证 _#E
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attestation service 鉴证服务 F@7jx:tI
audit adjustment 审计调整 #6aW9GO
audit areas 审计领域 23eX;gL
audit conclusion 审计结论 %bn jgy
audit effectiveness 审计效果 PCee<W_%YE
audit efficiency 审计效率 dh\'<|\K
audit engagement letter 审计业务约定书 fSj5ZsO
audit evidence 审计证据 Pl06:g2I
audit fee 审计费 8}x:`vDK
audit files 审计档案 e`_
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audit findings 审计中发现的事项 ;W
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audit implementation stage 审计实施阶段 <]t%8GB2V
audit mark 审计标识 QD&`^(X1p
audit materiality 审计重要性 ~8Fk(E_
audit method 审计方法 =!A_^;NQf
audit objective 审计目标,审计目的 A1$TXr
audit of financial statements 会计报表审计,财务报表审计 vkV0On
audit opinion 审计意见 '?' l;#^i<
audit period 被审计期间,被审计年度 :K,i\
audit plan 审计计划 cGzPI+F
audit planning 编制审计计划,制定审计计划,审计计划 ,.8KN<A2]'
audit planning stage 审计计划阶段 K:[F%e
audit procedure 审计程序 oG?Xk%7&\
audit programme 审计程序表,具体审计计划 q'F+OQb1
audit report 审计报告 Ms#M+[a
audit report with a disclaimer of opinion 拒绝表示意见审计报告 SYJD?&C;
audit report with a qualified opinion 有保留意见的审计报告 m4Qh%}9%
audit report with an adverse opinion 否定意见的审计报告 K&]G3W%V
audit report with dual dates 双重日期审计报告 R$<&ie6UQ
audit reporting stage 审计报告阶段 9d659iC
audit responsibility 审计责任 1W
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audit results 审计结果 (*'f+R`$
audit risk 审计风险 K#d`Hyx
audit sampling 审计抽样 O"9\5(w
audit sampling techniques 审计抽样方法,审计抽样技术 .f2bNnB~pP
audit strategies 审计策略 s?}e^/"v
audit summary 审计总结,审计小结 (NU
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audit team 审计小组 R4cM%l_#W
audit test 审计测试 bl;1i@Z*M
audit trail 审计轨迹 ^A/k)x6
audit work 审计工作 `p-cSxR_
audit working paper 审计工作底稿 *u [BP@vE
audited financial statement 审计会计报表,已审计财务报表 OX!tsARC@
Auditing Guidelines (the~) 审计规范指南 D2eckLT
auditing standards 审计准则 xGg )Y#
audit-oriented working paper (审计)业务类工作底稿 - % h.t+=U
authorisation 授权 j{A y\n (
authorisation of transaction 交易的授权 $k%
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availability 可获得性 P
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balance 余额;差额;平衡 ASySiHz
balance sheet 资产负债表 hx %v+/
bank 银行 D=Gtq6jd
bank account 银行账户,银行户头 WX?IYQ+
bank statement 银行对账单 f}f9@>.
barter transaction 易货交易,以物换物交易 #OD/$f_
basis of audit 审计依据 xsbE TP?
basis of preparation (会计报表的)编制基础 a~}OZ&PG
book of account 账目,账簿 IfAZn_
borrowing 借款,贷款,借债 kJsN|=
branch 分支,分支机构,分店 ;:g@zAV
brought forward (账户余额等的)承上年,承上期,承上页 vJ[^K
budget 预算 pJ"qu,w
building 建筑物;大楼 ] 72`};
business conditions 业务情况,经营情况 J
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business licence (企业等的)营业执照 .}TZxla0Zr
business relation 业务关系 <uw9DU7G
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