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 = 9!|%j
+R2+?v6
审计词汇英汉对照 3j7Na#<tL3
Z{}+7P
A b!4Z~d0=
PJF1+I.%c#
/e;E+
ability to continue as a going concern 持续经营能力 3C
gmZ7[
acceptability 可接受性,可接受程度 OPuty/^!Gw
acceptable level of detection risk 检查风险的可接受水平 KXf(v4
acceptance of engagement 接受委托 Zg&o][T
accepting the engagement for the first time 首次接受委托 O|AY2QH\
access to asset 对资产的接触 ]|_UpP8EP
according to 根据,依据,依照 ^xX1G_{
account balance 账户余额 )}$]~
f4R
account for 对……进行会计处理,核算;解释 2|A?9aE%0
accounting 会计,会计学 Ay@/{RZz
accounting advisory serve 会计咨询服务 @%"r69\
accounting firm 会计师事务所 ('z:XW96
accounting information 会计信息,会计资料 Y(&rlL(sPK
accounting period 会计期间 "lRxatM
accounting policies 会计政策 -, uT8'
accounting professional bodies 会计职业组织,会计职业团体 3}2;*:p4Y
accounting records 会计记录 _$KEE|9
accounting responsibility 会计责任 $d*PY_
accounting service 会计服务 #b9V&/ln
accounting standards 会计准则 (Xl+Zi>\{
Accounting Standards for Business Enterprises 企业会计准则 {,B.OM)J
accounting system 会计系统 y>>)Yo&|
accounting treatment 会计处理 ,L=lg,lH^
accuracy 准确性,精确性 ?mHu eX
additional audit procedures 追加审计程序 \GPTGi5A
addressee 收件人,收信人 8o i{%C&-
Administration of State-owned Assets (the~) 国有资产管理局 l:+$K s
administrative laws and regulations 行政法规 zJ30ZY:
adverse impact 不利影响,负面影响 (L*<CV
adverse opinion 反对意见 #.{ddY{
advisory group 咨询组,顾问组 Q9Vj8JO"{
agency fee 代理费,代理费用
WH_
W:
aggregate 总计,合计为……
az[# q
alternation of document and record 变造文件和记录 O>"T*
alternative audit procedures 替代审计程序,备选审计程序 cD t|v~
amend 修改,修订 4rLc]
>
amortisation 摊销 zF@[S
analytical capacity 分析能力 H`s[=Y,m
analytical procedures 分析性程序 fTt\@"V
annual financial statements 年度会计报表,年度财务报表 VG_xNM
appendix 附录,附表 4_-L1WH
applicable 适用的 u7SC_3R
applicable laws and regulations 适用的法规 O7oq1JI]Y
application systems 应用系统 VwKfM MI8
apply consistently 一贯地执行,一贯地实施 ~ycWcZi>
appropriate 适当的,合适的; 3el/,v|qj
征用,挪用 w7c0j
If{
appropriate authorization 适当的授权 twhT6wz"
appropriateness of audit evidence 审计证据的适当性 AC*SmQ\>!
approval 批准,核准 y3':x[d
assertion (会计报表上的)认定;确认 \M;cF"e-S
assessed level of control risk 对控制风险的评估,控制风险的评估水平 J1w,;T\55
asset 资产,财产 Y;"jsK{$
asset restructuring 资产重组 t?H
sfN
assignment of duties 职责的划分 D?FmlDTr[
assistant 助理,助理人员 RI<&cgWn+<
associated company 联属公司,联营公司 |AXV4{j_i
association 联合,结合;协会,社团 {:#c1d2@8
assumption 假设,假定 " {X0&
at a given date 在某一特定时日 V4&a+MJ@
attestation 鉴证,公证 `>GXJ~:D["
attestation service 鉴证服务 mU]p
K5
audit adjustment 审计调整 $Wu|4]o>9
audit areas 审计领域 mV0u:ws
audit conclusion 审计结论 F:sUGM,
audit effectiveness 审计效果 m@']%X*(,
audit efficiency 审计效率 ,$Cr9R&/
audit engagement letter 审计业务约定书 ?Y 5Vje[^
audit evidence 审计证据 "xNP"S
audit fee 审计费 -p"}K~lt:
audit files 审计档案 gnYo/q=K
audit findings 审计中发现的事项 &dPI<HlM
audit implementation stage 审计实施阶段 m/
q`k
audit mark 审计标识 +6x}yc:yd
audit materiality 审计重要性 _gEojuaN
audit method 审计方法 8|nc($}~
audit objective 审计目标,审计目的 >S8
n8U
audit of financial statements 会计报表审计,财务报表审计 !DUOi4I
audit opinion 审计意见
??P%.
audit period 被审计期间,被审计年度 &fsk ESV0
audit plan 审计计划 @yj~5Gf(j
audit planning 编制审计计划,制定审计计划,审计计划 :2V|(:^'
audit planning stage 审计计划阶段 $1FnjL5u
audit procedure 审计程序 4,f`C0>"
audit programme 审计程序表,具体审计计划 w}s5=>QG%
audit report 审计报告 e jR_3K^
audit report with a disclaimer of opinion 拒绝表示意见审计报告 WM%w_,Z
audit report with a qualified opinion 有保留意见的审计报告 v(6[z)A0
audit report with an adverse opinion 否定意见的审计报告 ~pHuh#>
audit report with dual dates 双重日期审计报告 :9e4(7~ona
audit reporting stage 审计报告阶段 ,M:[GuXD<
audit responsibility 审计责任 I%($,kd}s
audit results 审计结果 a|(|!=
audit risk 审计风险 A
H=%6oT2
audit sampling 审计抽样 1]Cdfj6@
audit sampling techniques 审计抽样方法,审计抽样技术 ~'|^|*}~Dj
audit strategies 审计策略 S<jiy<|`
audit summary 审计总结,审计小结 }|&^Sg%95
audit team 审计小组 KdD~;Ap$
audit test 审计测试 1Y%lt5,*
audit trail 审计轨迹 FLZ9Rg
audit work 审计工作 WJI}~/z;C
audit working paper 审计工作底稿 `[e0_g\
audited financial statement 审计会计报表,已审计财务报表 =*{7G*tS
Auditing Guidelines (the~) 审计规范指南 A'Z!l20_
auditing standards 审计准则 CpK:u!
Dn
audit-oriented working paper (审计)业务类工作底稿 fqBz"l>5A
authorisation 授权 s>1\bio*I
authorisation of transaction 交易的授权 FS!9 j8
availability 可获得性 &g>MZ"Z|
B J1w3g,
balance 余额;差额;平衡
E(wS6
balance sheet 资产负债表 {NcJL< ;tS
bank 银行 :hcOceNz
bank account 银行账户,银行户头 l8:!{I?s=
bank statement 银行对账单 _yF@k~
h
barter transaction 易货交易,以物换物交易 /sn
}Q-Zy2
basis of audit 审计依据 "kC6G%
basis of preparation (会计报表的)编制基础 DC8\v+K
book of account 账目,账簿 hsJ^Au=})w
borrowing 借款,贷款,借债 HR?bnkv|id
branch 分支,分支机构,分店 f,|;eF-Z
brought forward (账户余额等的)承上年,承上期,承上页 y~Yv^'Epf
budget 预算 `z.sWF|f!O
building 建筑物;大楼 -m[ tYp,q
business conditions 业务情况,经营情况 6`%|-o
:
business licence (企业等的)营业执照 CIsX$W
business relation 业务关系 c}|} o^
4=`1C-v?q