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 y!?l;xMS
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审计词汇英汉对照 L(i*v5?
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ability to continue as a going concern 持续经营能力 x0!5z1KQh
acceptability 可接受性,可接受程度 KW.QVBuVO#
acceptable level of detection risk 检查风险的可接受水平 NuqWezJm&
acceptance of engagement 接受委托 gr")Jw7
accepting the engagement for the first time 首次接受委托 '9MtIcNb
access to asset 对资产的接触 idr,s\$>
according to 根据,依据,依照 +\a`:QET
account balance 账户余额 9V=bV=4:
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 A+lP]Oy0S
accounting advisory serve 会计咨询服务 4^0L2BVcv
accounting firm 会计师事务所 UldG0+1d
accounting information 会计信息,会计资料 `9
accounting period 会计期间 d= -/'_'
accounting policies 会计政策 t3)nG8>
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accounting professional bodies 会计职业组织,会计职业团体 t<6`?\Gk
accounting records 会计记录 [fU2$(mT+
accounting responsibility 会计责任 RqIic\a
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accounting service 会计服务 9j[%Y?
accounting standards 会计准则 `_6!nkq8
Accounting Standards for Business Enterprises 企业会计准则 ;O
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accounting system 会计系统 e'c~;Z\A
accounting treatment 会计处理 FasA f(3
accuracy 准确性,精确性 ,afh]#
additional audit procedures 追加审计程序 3P!Jw7e
addressee 收件人,收信人 ~ YKBxt
Administration of State-owned Assets (the~) 国有资产管理局 n(gw%w+\7
administrative laws and regulations 行政法规 qd B@P
adverse impact 不利影响,负面影响 ]&3UF?
adverse opinion 反对意见 J['paHSF
advisory group 咨询组,顾问组 I T)rhi:
agency fee 代理费,代理费用 K bY5
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aggregate 总计,合计为…… k@eU #c5c
alternation of document and record 变造文件和记录 hY.zwotH
alternative audit procedures 替代审计程序,备选审计程序 *FkG32k
amend 修改,修订 Z%Nl<i
amortisation 摊销 qF{u+Ms
analytical capacity 分析能力 AWP CJmr
analytical procedures 分析性程序 'Dq!o[2y
annual financial statements 年度会计报表,年度财务报表 $e; _N4d^
appendix 附录,附表 I-NzGx2u
applicable 适用的 VN[h0+n4Th
applicable laws and regulations 适用的法规 38dXfl
application systems 应用系统 Y" s1z<?
apply consistently 一贯地执行,一贯地实施 vv
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appropriate 适当的,合适的; P+sxlf:0
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appropriate authorization 适当的授权 8Hf!@p6R+
appropriateness of audit evidence 审计证据的适当性 Nw}y_Qf{
approval 批准,核准 v?)-KtX|
assertion (会计报表上的)认定;确认 )z9)oM\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 A-O@e
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asset 资产,财产 XQhBnam%
asset restructuring 资产重组 SLL%XF~/Sb
assignment of duties 职责的划分 H'E>QT
assistant 助理,助理人员
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associated company 联属公司,联营公司 *]fBd<(8
association 联合,结合;协会,社团 =uZ[
assumption 假设,假定 m<wng2`NTv
at a given date 在某一特定时日 31LXzQvFG
attestation 鉴证,公证 ln7{c #lE
attestation service 鉴证服务 &,xN$
audit adjustment 审计调整 5Cd>p<
audit areas 审计领域 8oG0tX3i
audit conclusion 审计结论
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audit effectiveness 审计效果 #J]u3*Tn|
audit efficiency 审计效率 ]l>)Di#*o
audit engagement letter 审计业务约定书 @
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audit evidence 审计证据 jRS0(8
audit fee 审计费 "_JGe#=
audit files 审计档案 ?y
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audit findings 审计中发现的事项 NaS
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audit implementation stage 审计实施阶段 lvIKL!;H
audit mark 审计标识 V?v,q'? $
audit materiality 审计重要性 R74kt36M
audit method 审计方法 ^ad
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audit objective 审计目标,审计目的 LQ"56PP<
audit of financial statements 会计报表审计,财务报表审计 1Tf"<Dp
audit opinion 审计意见
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audit period 被审计期间,被审计年度 sTO*
audit plan 审计计划 w{Wz^=';
audit planning 编制审计计划,制定审计计划,审计计划 6)m}e?D>
audit planning stage 审计计划阶段 7_taqcj
audit procedure 审计程序 h8oG5|Y
audit programme 审计程序表,具体审计计划 bo rt2k
audit report 审计报告 @gQ{*dN
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {%xwoMVc+
audit report with a qualified opinion 有保留意见的审计报告 ~AxA ,
audit report with an adverse opinion 否定意见的审计报告 3(':4Tas
audit report with dual dates 双重日期审计报告 Qwb=N
audit reporting stage 审计报告阶段 }s=D,_}m
audit responsibility 审计责任 gmy$_4+6o
audit results 审计结果 zR(}X8fP
audit risk 审计风险 ^#2w::Ds}!
audit sampling 审计抽样 ahA21W`k
audit sampling techniques 审计抽样方法,审计抽样技术 W XDl\*n
audit strategies 审计策略 f(
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audit summary 审计总结,审计小结 xSZgQF~
audit team 审计小组 v!T%xUb0
audit test 审计测试 |ul25/B
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audit trail 审计轨迹 yazC2Enes8
audit work 审计工作 V} Y %9V
audit working paper 审计工作底稿 Y 9]
audited financial statement 审计会计报表,已审计财务报表 sPn[FuT>+s
Auditing Guidelines (the~) 审计规范指南 )f9f_^;
auditing standards 审计准则 QWv+Ja
audit-oriented working paper (审计)业务类工作底稿 y^tuybpZY<
authorisation 授权 [op!:K0
authorisation of transaction 交易的授权 f8kPbpV,
availability 可获得性 q?g4**C
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balance 余额;差额;平衡 9nlfb~F~P
balance sheet 资产负债表 C
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bank 银行 C1^=se
bank account 银行账户,银行户头 e )l<D)
bank statement 银行对账单 tM]
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barter transaction 易货交易,以物换物交易 )#zc$D^U
basis of audit 审计依据 cq+|fg~Yy
basis of preparation (会计报表的)编制基础 5*u0VabC<
book of account 账目,账簿 5v"QKI
borrowing 借款,贷款,借债 %4Cs
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branch 分支,分支机构,分店 %N_5p'W
brought forward (账户余额等的)承上年,承上期,承上页 }z1aKa9
budget 预算 6lOT5C eJ"
building 建筑物;大楼 ya3A^&:
business conditions 业务情况,经营情况 H=[
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business licence (企业等的)营业执照 wgxr8;8`q
business relation 业务关系 n#Xi Co_\
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