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 J^v_VZ3
VHJr+BQ1K/
审计词汇英汉对照 b#P8Je`;9
hE=cgO`QU
A j'7FTVmJ
3oSQe"
Ki' EO$
ability to continue as a going concern 持续经营能力 EGs z{c[8@
acceptability 可接受性,可接受程度 K
g.E~
acceptable level of detection risk 检查风险的可接受水平 i->sw#
acceptance of engagement 接受委托 M
VdE7P
accepting the engagement for the first time 首次接受委托 o6q Qzk
access to asset 对资产的接触 ZFRKh:|
according to 根据,依据,依照 U'\\(m|
account balance 账户余额 qYpHH!!C=
account for 对……进行会计处理,核算;解释 iw#luHcJ
accounting 会计,会计学 H&GMq5)B
accounting advisory serve 会计咨询服务 04(h!@!g:
accounting firm 会计师事务所 {ng
accounting information 会计信息,会计资料 2<y -c
Q?>
accounting period 会计期间 J|ILG
accounting policies 会计政策 9oaq%Sf
accounting professional bodies 会计职业组织,会计职业团体 |sI^_RdBv
accounting records 会计记录
VC.r
accounting responsibility 会计责任 P017y&X
accounting service 会计服务 b~\![HoCMM
accounting standards 会计准则 J)R2O4OEd
Accounting Standards for Business Enterprises 企业会计准则 /O8'8 sL5
accounting system 会计系统 7Fq|Zc`P
accounting treatment 会计处理 wo*/{KFvh
accuracy 准确性,精确性 Db2G)63
additional audit procedures 追加审计程序 Jus)cO#I
addressee 收件人,收信人 F~{4)`
Administration of State-owned Assets (the~) 国有资产管理局 KR{kn[2|Q
administrative laws and regulations 行政法规 = U^B,q
adverse impact 不利影响,负面影响 L\b$1U!i
adverse opinion 反对意见 >z(6ADq
advisory group 咨询组,顾问组 HkQ2G}<
agency fee 代理费,代理费用
^@6eN]
aggregate 总计,合计为…… >`6^1j(3
alternation of document and record 变造文件和记录 sT/pA^rnnR
alternative audit procedures 替代审计程序,备选审计程序 ^c=@2#^\
amend 修改,修订 7$^V_{ej
amortisation 摊销 M]6=Rxq1:E
analytical capacity 分析能力 ]qXfgc
analytical procedures 分析性程序 1XSqgr"3
annual financial statements 年度会计报表,年度财务报表 R+^/(Ws'<
appendix 附录,附表 @
#V31im"N
applicable 适用的 "Uyw7
applicable laws and regulations 适用的法规 FMR0?\jnT
application systems 应用系统 C~l5D4D#
apply consistently 一贯地执行,一贯地实施 //WgK{Mt
appropriate 适当的,合适的; 6z/8nf +u
征用,挪用 ~>C!l k
appropriate authorization 适当的授权 M14pg0Q
appropriateness of audit evidence 审计证据的适当性 U_14CLsdG
approval 批准,核准 !D z:6r
assertion (会计报表上的)认定;确认 <q_H 3|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Y}4dW'
asset 资产,财产 1pcSfN :"1
asset restructuring 资产重组 N'^ 0:zK:
assignment of duties 职责的划分 5xRh'Jkyb
assistant 助理,助理人员 N`#v"f<~Q
associated company 联属公司,联营公司 )`g[k"yB3
association 联合,结合;协会,社团 !FO92 P16
assumption 假设,假定 ;E*ozKpm
at a given date 在某一特定时日 bf}r8$,
attestation 鉴证,公证 /0(4wZe~?
attestation service 鉴证服务 |=7%Edkd
audit adjustment 审计调整 ( /uL6W d0
audit areas 审计领域 d/7c#er
audit conclusion 审计结论 V,2O`D%
audit effectiveness 审计效果 A@`C<O ^
audit efficiency 审计效率 'W$qi@f_s
audit engagement letter 审计业务约定书 }p
"HD R>
audit evidence 审计证据 Phx/9Kk
audit fee 审计费 8l?]UFM>C
audit files 审计档案 Jq.26I=
audit findings 审计中发现的事项 S:DB%V3
audit implementation stage 审计实施阶段 2y,~i;;_
audit mark 审计标识 gs9f2t
audit materiality 审计重要性 :s8,i$Ex
audit method 审计方法 -"(e*&TJ#
audit objective 审计目标,审计目的 !WbQ`]uN/#
audit of financial statements 会计报表审计,财务报表审计 YP#OI6u
audit opinion 审计意见 iPHMyxT+S
audit period 被审计期间,被审计年度 }p&aI?-B
audit plan 审计计划 5ptbz<Xv
audit planning 编制审计计划,制定审计计划,审计计划 bk5~t'
audit planning stage 审计计划阶段 W[YcYa_tQ
audit procedure 审计程序 M`"2;
audit programme 审计程序表,具体审计计划 %3FI>\3
audit report 审计报告 B [y1RI|9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 sz}Nal$AC
audit report with a qualified opinion 有保留意见的审计报告 @89mj{
audit report with an adverse opinion 否定意见的审计报告 )m6=_q5@o
audit report with dual dates 双重日期审计报告 1f~_
# EIC
audit reporting stage 审计报告阶段 HLk/C[`u,
audit responsibility 审计责任 ~-.q<8
audit results 审计结果 rvOR[T>
audit risk 审计风险 b>fDb J0
audit sampling 审计抽样 6W3}6p
audit sampling techniques 审计抽样方法,审计抽样技术 \QHM7C T
audit strategies 审计策略 6g$+ ))g
audit summary 审计总结,审计小结 qo'pU/@
audit team 审计小组 S$V'_
audit test 审计测试 KX*e2 /0
audit trail 审计轨迹 D4`7,JC}<
audit work 审计工作 d[ {=/~0
audit working paper 审计工作底稿 L V9\
audited financial statement 审计会计报表,已审计财务报表 78 3a Z8
Auditing Guidelines (the~) 审计规范指南 ~PS%^zxyn
auditing standards 审计准则 R|tjvp-[}
audit-oriented working paper (审计)业务类工作底稿 7_A(1Lx/l7
authorisation 授权 SU x\qz)
authorisation of transaction 交易的授权 RCoz;|c`P
availability 可获得性 >
2N`l
B {%~Sbcq4F
balance 余额;差额;平衡 s;$
eq);
balance sheet 资产负债表 M~3(4
,
bank 银行 t$s)S>
bank account 银行账户,银行户头 '
Bdvqq
bank statement 银行对账单 JlGyGr^MD
barter transaction 易货交易,以物换物交易 c*LnLK/m
basis of audit 审计依据 eeuAo&L&
basis of preparation (会计报表的)编制基础 (A"oMnjWd
book of account 账目,账簿 _Z 9I')
borrowing 借款,贷款,借债 X~W5Z(w(O
branch 分支,分支机构,分店 W*VQ"CW{^]
brought forward (账户余额等的)承上年,承上期,承上页 60QElJ9D
budget 预算 8vnU!r
building 建筑物;大楼 +)ro
EJ_
business conditions 业务情况,经营情况 '
O2{0
business licence (企业等的)营业执照 RU[{!E
business relation 业务关系 !07$aQYcd
im*XS@Uj