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 e&;c^Z
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审计词汇英汉对照 %bDd
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ability to continue as a going concern 持续经营能力 PO&xi9_
acceptability 可接受性,可接受程度 ;2L=WR%
acceptable level of detection risk 检查风险的可接受水平 k\ I$ve"*
acceptance of engagement 接受委托 ,J}lyvkd
accepting the engagement for the first time 首次接受委托 <R GRvv
access to asset 对资产的接触 m+OR W"o
according to 根据,依据,依照 )z/j5tnvm
account balance 账户余额 C>T6{$xkC
account for 对……进行会计处理,核算;解释 YQQ!1hw
accounting 会计,会计学 mG?a)P
accounting advisory serve 会计咨询服务 {H])Fob
accounting firm 会计师事务所 \?3];+c9
accounting information 会计信息,会计资料 CvbY2_>Nh
accounting period 会计期间 ]\#RsVX
accounting policies 会计政策 7DOAG[gH
accounting professional bodies 会计职业组织,会计职业团体 g-+p(Ll|
accounting records 会计记录 `Z%XA>
accounting responsibility 会计责任 9sYX(Fl
accounting service 会计服务 NA/+bgyuT>
accounting standards 会计准则 A8Jbl^7E+
Accounting Standards for Business Enterprises 企业会计准则 & RR
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accounting system 会计系统 tCc}}2bC&
accounting treatment 会计处理 \GMudN
accuracy 准确性,精确性 ~-W.yg6D{
additional audit procedures 追加审计程序 y:2o-SJn
addressee 收件人,收信人
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Administration of State-owned Assets (the~) 国有资产管理局 g^0
administrative laws and regulations 行政法规 R`1$z8$
adverse impact 不利影响,负面影响 L {B#x@9tQ
adverse opinion 反对意见 0HNe44oI+D
advisory group 咨询组,顾问组 #e8CuS
agency fee 代理费,代理费用 TS
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aggregate 总计,合计为…… kY_UY~E
alternation of document and record 变造文件和记录 l@j!j]nE
alternative audit procedures 替代审计程序,备选审计程序 vm4]KEyrX
amend 修改,修订 X,y$!2QI
amortisation 摊销 :"QRB#EC%
analytical capacity 分析能力 |ZZ3Qr+%S
analytical procedures 分析性程序 jBE=Ij
annual financial statements 年度会计报表,年度财务报表 JRodYXjE
appendix 附录,附表 k?S-peyRO
applicable 适用的 ;nh7Elk
applicable laws and regulations 适用的法规 Q| xPm:
application systems 应用系统 UI8M<
apply consistently 一贯地执行,一贯地实施 Mm/GIa
appropriate 适当的,合适的; pn
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appropriate authorization 适当的授权 )L#I#%
appropriateness of audit evidence 审计证据的适当性 7
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approval 批准,核准 bjvi`jyL3k
assertion (会计报表上的)认定;确认 <?Lj!JGX
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~z< ? Wh
asset 资产,财产 4p1{Ady
asset restructuring 资产重组 ~V./*CQ\c
assignment of duties 职责的划分 ^3r2Q?d\
assistant 助理,助理人员 g8qN+Gg
associated company 联属公司,联营公司 kXOlZC
association 联合,结合;协会,社团 \7/xb{z|
assumption 假设,假定 $hE X,
at a given date 在某一特定时日 T
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attestation 鉴证,公证 %*s[s0$
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attestation service 鉴证服务 (TY^
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audit adjustment 审计调整 `q5*VqIhs
audit areas 审计领域 nKHyq\
audit conclusion 审计结论 ] xH `
audit effectiveness 审计效果 FD`V39##
audit efficiency 审计效率 ZAiQofQ:2
audit engagement letter 审计业务约定书 !D6@ \
audit evidence 审计证据 1= <Qnmw
audit fee 审计费 UnO -?
audit files 审计档案 kj-Sd^
audit findings 审计中发现的事项 Y)!5Z.K
audit implementation stage 审计实施阶段 `GSfA0?
audit mark 审计标识 7,(:vjIXd
audit materiality 审计重要性 U|y+k`
audit method 审计方法 =UYc~VUYnT
audit objective 审计目标,审计目的 M"V?fn'
audit of financial statements 会计报表审计,财务报表审计 R"82=">v
audit opinion 审计意见 @,s[l1P
audit period 被审计期间,被审计年度
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audit plan 审计计划 Uh9$e
audit planning 编制审计计划,制定审计计划,审计计划 Z-/ E$j
audit planning stage 审计计划阶段 M<)HJ lr
audit procedure 审计程序 IRcZyry
audit programme 审计程序表,具体审计计划 4K4?Q+?
audit report 审计报告 PVU(RJ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,Z52dggD
audit report with a qualified opinion 有保留意见的审计报告 _$
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audit report with an adverse opinion 否定意见的审计报告 #PFf`7b,z
audit report with dual dates 双重日期审计报告 9 s>JdAw?
audit reporting stage 审计报告阶段 #|gt(p]C
audit responsibility 审计责任 H(""So7L
audit results 审计结果 fwOvlD&e
audit risk 审计风险 Dpof~o,f
audit sampling 审计抽样 WAob"`8]
audit sampling techniques 审计抽样方法,审计抽样技术 ffSecoX
audit strategies 审计策略 +='.uc_
audit summary 审计总结,审计小结 $_<,bC1[
audit team 审计小组 ,H.q%!{h_
audit test 审计测试 R[Pyrs!H
audit trail 审计轨迹 A3h[VnuG,
audit work 审计工作 y&SueU=
audit working paper 审计工作底稿 j4Lf6aUOX
audited financial statement 审计会计报表,已审计财务报表 oU{m\r
Auditing Guidelines (the~) 审计规范指南 1'}~;?_
auditing standards 审计准则 QPdhesrd-
audit-oriented working paper (审计)业务类工作底稿 ~I!7]i]"*?
authorisation 授权 J;G+6C$:
authorisation of transaction 交易的授权 #,$d!l @
availability 可获得性 WzZb-F
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balance 余额;差额;平衡 p+A#t~K
balance sheet 资产负债表 Dmn6{jyP
bank 银行 h
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bank account 银行账户,银行户头 &grT}
bank statement 银行对账单 3;#v$F8R
barter transaction 易货交易,以物换物交易 Cg-khRgLS
basis of audit 审计依据 LL.YkYu
basis of preparation (会计报表的)编制基础 dRt]9gIsx
book of account 账目,账簿 Eiwo==M
borrowing 借款,贷款,借债 KLlW\MF1
branch 分支,分支机构,分店 ,LU/xI0O
brought forward (账户余额等的)承上年,承上期,承上页 M2mte#h
budget 预算 gNN{WFHQX:
building 建筑物;大楼 r1xNU0A
business conditions 业务情况,经营情况 K^w(WE;db
business licence (企业等的)营业执照 vBKBMnSd
business relation 业务关系 nIKh<ws4z
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