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 qoT&N,/
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审计词汇英汉对照 ?FS0zc!+
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ability to continue as a going concern 持续经营能力 +F,])p4,]i
acceptability 可接受性,可接受程度 lV3k4i RH
acceptable level of detection risk 检查风险的可接受水平 JSq3)o9?/
acceptance of engagement 接受委托 2>.b~q@
accepting the engagement for the first time 首次接受委托 ?|oN}y"i
access to asset 对资产的接触 pi70^`@ 'B
according to 根据,依据,依照 sm?b,T/
account balance 账户余额 qfAnMBM1@
account for 对……进行会计处理,核算;解释 Pdh`Gu1:3
accounting 会计,会计学 n<)A5UB5-
accounting advisory serve 会计咨询服务 s7jNRY V
accounting firm 会计师事务所 "Ar|i8^G3
accounting information 会计信息,会计资料 W}7Uh
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accounting period 会计期间 q$H@W.f
accounting policies 会计政策 O\oRM2^u}
accounting professional bodies 会计职业组织,会计职业团体 qxyY2&
accounting records 会计记录 3DCR n :
accounting responsibility 会计责任 m'G=WO*%
accounting service 会计服务 f `b6E J
accounting standards 会计准则 pP# _B
Accounting Standards for Business Enterprises 企业会计准则 Dbx zqd
accounting system 会计系统 R:'&>.AUw
accounting treatment 会计处理 5KTFf6Uq
accuracy 准确性,精确性 g rI#' x
additional audit procedures 追加审计程序 03 iy[~Y2
addressee 收件人,收信人 dB&<P[$+8
Administration of State-owned Assets (the~) 国有资产管理局 -)&lsFF
administrative laws and regulations 行政法规 qUg/mdv&
adverse impact 不利影响,负面影响 T1?9E{bC8A
adverse opinion 反对意见 8"LM:0x
advisory group 咨询组,顾问组 ~rq:I<5
agency fee 代理费,代理费用 {w,^Z[<
aggregate 总计,合计为…… I@Yk &aU
alternation of document and record 变造文件和记录 *Br
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alternative audit procedures 替代审计程序,备选审计程序 2h}FotlO
amend 修改,修订 (Xzq(QV
amortisation 摊销 xudZ7
analytical capacity 分析能力 ^[+2P?^K
analytical procedures 分析性程序 wsR\qq
annual financial statements 年度会计报表,年度财务报表 wT3D9N.
appendix 附录,附表 B'O1dRj&6
applicable 适用的 Aj O{c
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applicable laws and regulations 适用的法规
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application systems 应用系统 %Zfh6Bl\X
apply consistently 一贯地执行,一贯地实施 &P*r66
appropriate 适当的,合适的; YXF^4||j.c
征用,挪用 :
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appropriate authorization 适当的授权 8A*tpMV?J
appropriateness of audit evidence 审计证据的适当性 4Pf"R~&[
approval 批准,核准 *y+K{ fM1
assertion (会计报表上的)认定;确认 ^4[QX
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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 J!Rqm!)q
asset 资产,财产 KZ=5"a
asset restructuring 资产重组 QD-Bt=S7l
assignment of duties 职责的划分 *uxKI:rB:
assistant 助理,助理人员 8@6*d.+e
associated company 联属公司,联营公司 nkN2Bqt$
association 联合,结合;协会,社团 >*|Eyv_
assumption 假设,假定 Un+- T
at a given date 在某一特定时日 a_D K"8I
attestation 鉴证,公证 qM>Dt
attestation service 鉴证服务 O|9Nl*rXz
audit adjustment 审计调整 4VA]S
audit areas 审计领域 "HJQAy?W
audit conclusion 审计结论 gxVJH'[V5
audit effectiveness 审计效果 ^Y8G}Z|
audit efficiency 审计效率 l{kacfk#
audit engagement letter 审计业务约定书 b$*G&d5
audit evidence 审计证据 ~X;sa,)L1+
audit fee 审计费 ?f5||^7
audit files 审计档案 @}%kSn5y:
audit findings 审计中发现的事项 i1HO>X:ea
audit implementation stage 审计实施阶段 sI#h&V,9
audit mark 审计标识 }$@K
audit materiality 审计重要性 g ZES}]N
audit method 审计方法 #
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audit objective 审计目标,审计目的 #TgP:t]p
audit of financial statements 会计报表审计,财务报表审计 5["n] i
audit opinion 审计意见 0h('@Hb.K#
audit period 被审计期间,被审计年度 #S|On[Q!
audit plan 审计计划 'Rv.6>xqc
audit planning 编制审计计划,制定审计计划,审计计划 *@YQr]~
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audit planning stage 审计计划阶段 R^K:hKQ
audit procedure 审计程序 1aUu:#c
audit programme 审计程序表,具体审计计划 $7Tj<;TV
audit report 审计报告 |g\CS4$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +:J:S"G
audit report with a qualified opinion 有保留意见的审计报告 EYZ,GT-I
audit report with an adverse opinion 否定意见的审计报告 B+'w'e$6
audit report with dual dates 双重日期审计报告 fKs3H?|
audit reporting stage 审计报告阶段 BK.RYS
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audit responsibility 审计责任 2%pe.stQ
audit results 审计结果 X
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audit risk 审计风险 sJ_3tjs)
audit sampling 审计抽样 D6P/39}W
audit sampling techniques 审计抽样方法,审计抽样技术 MR* %lZpB
audit strategies 审计策略 ggHl{cl)
audit summary 审计总结,审计小结 s%N6^}N
audit team 审计小组 z+?48}
audit test 审计测试 JNA_*3'
audit trail 审计轨迹 EOGz;:b&
audit work 审计工作 q(5
audit working paper 审计工作底稿 "N=q>jaX
audited financial statement 审计会计报表,已审计财务报表 ]mi)x63^
Auditing Guidelines (the~) 审计规范指南 hnv0Loe.IW
auditing standards 审计准则 tkdyR1-
audit-oriented working paper (审计)业务类工作底稿 ;FjI!V
authorisation 授权 %bhFl,tL
authorisation of transaction 交易的授权 \@7 4I7
availability 可获得性 WjBtL52
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balance 余额;差额;平衡 B=i%Z_r]w
balance sheet 资产负债表 rT{2
bank 银行 1[".
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bank account 银行账户,银行户头 j<vU[J+gx~
bank statement 银行对账单 dQ Ao~]B
barter transaction 易货交易,以物换物交易 @
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basis of audit 审计依据 Wp=&nh
basis of preparation (会计报表的)编制基础 PE+{
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book of account 账目,账簿 ~rbJtz
borrowing 借款,贷款,借债 < 'r<MA<
branch 分支,分支机构,分店 .wuRT>4G)G
brought forward (账户余额等的)承上年,承上期,承上页 M3q7{w*bM
budget 预算 RSF@ Oo{
building 建筑物;大楼 #Xun>0
business conditions 业务情况,经营情况 %U&
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business licence (企业等的)营业执照 TfA;4^
business relation 业务关系 (/J %Huy
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