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 ^" ?a)KC
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审计词汇英汉对照 MW rhVn{R
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ability to continue as a going concern 持续经营能力 `Pj7:[."[
acceptability 可接受性,可接受程度 Fh)xm* u(
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 xk>cdgt
accepting the engagement for the first time 首次接受委托 `Ze$Bd\
access to asset 对资产的接触 G2I%^.s
according to 根据,依据,依照 v;
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account balance 账户余额 >KrI}>!9r
account for 对……进行会计处理,核算;解释 ]
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accounting 会计,会计学 7:vl -ZW
accounting advisory serve 会计咨询服务 A~vx,|I
accounting firm 会计师事务所 5O]tkHYR
accounting information 会计信息,会计资料 /fT"WaTEK
accounting period 会计期间 aanS^t0
accounting policies 会计政策 1PdG1'
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 _4Eq_w`
accounting responsibility 会计责任 7 "'PfP4c
accounting service 会计服务 -avxH?;?7
accounting standards 会计准则 A? B+
Accounting Standards for Business Enterprises 企业会计准则 Q<V1`e
accounting system 会计系统 6?M/71
accounting treatment 会计处理 ;AOLbmb)H4
accuracy 准确性,精确性 Het"x
additional audit procedures 追加审计程序 tb~E.Lm\
addressee 收件人,收信人 KQ]sUNH
Administration of State-owned Assets (the~) 国有资产管理局 |A*4Fuc&
administrative laws and regulations 行政法规 sv%E5@
adverse impact 不利影响,负面影响 D^%IFwU^
adverse opinion 反对意见 ^ fC2o%3^
advisory group 咨询组,顾问组 7M~ /
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agency fee 代理费,代理费用 G9okl9;od
aggregate 总计,合计为…… N(4y}-w$
alternation of document and record 变造文件和记录 6}R*7iMs
alternative audit procedures 替代审计程序,备选审计程序 l@GJcCufE
amend 修改,修订 Iv
amortisation 摊销 #p*uk
analytical capacity 分析能力 gkxHfm
analytical procedures 分析性程序 rM= :{
annual financial statements 年度会计报表,年度财务报表 k6(</uRj
appendix 附录,附表 dYD;Z<l
applicable 适用的 uQ_C<ii"W
applicable laws and regulations 适用的法规 9rz$c, Y(
application systems 应用系统 ZPE-
apply consistently 一贯地执行,一贯地实施 m0^ "fMV
appropriate 适当的,合适的; v+{{j|x=
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appropriate authorization 适当的授权 Yn [
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appropriateness of audit evidence 审计证据的适当性 <v -YMk@
approval 批准,核准 Gf#l ^yr
assertion (会计报表上的)认定;确认 tc`3-goX
assessed level of control risk 对控制风险的评估,控制风险的评估水平 s/hWhaS<
asset 资产,财产 ZHZxr
asset restructuring 资产重组 Hm>cKPZ)
assignment of duties 职责的划分 %+Nng<_U\T
assistant 助理,助理人员 L$O\fhO?
associated company 联属公司,联营公司 ;Z0&sFm
association 联合,结合;协会,社团 :X}SuM?c
assumption 假设,假定 r@r*|50
at a given date 在某一特定时日 !$1qnsz
attestation 鉴证,公证 %.`u2'^
attestation service 鉴证服务 ,_YI:xie|c
audit adjustment 审计调整 sdO8;v>
audit areas 审计领域 .GJbrz
audit conclusion 审计结论 I^f|U
audit effectiveness 审计效果 .F@Lx45
audit efficiency 审计效率 Heh&;c
audit engagement letter 审计业务约定书 E-X
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audit evidence 审计证据 $#n9C79Z@
audit fee 审计费 4t =Kt
audit files 审计档案 m_Ed[h/I
audit findings 审计中发现的事项 iT{4-j7|P4
audit implementation stage 审计实施阶段 V#$QKn`;
audit mark 审计标识 25`W"x_
audit materiality 审计重要性 YC 4
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audit method 审计方法 >H;m[
audit objective 审计目标,审计目的 /y{fD
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audit of financial statements 会计报表审计,财务报表审计 ~cp=B>*(
audit opinion 审计意见 W f"$
audit period 被审计期间,被审计年度 '+$r7?dKP
audit plan 审计计划 6P>Y2xV:
audit planning 编制审计计划,制定审计计划,审计计划 Jxe 5y3*
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audit planning stage 审计计划阶段 vjGJRk|XED
audit procedure 审计程序 <7ANXHuSW
audit programme 审计程序表,具体审计计划 5|eX@?QF58
audit report 审计报告 3 $%#n*
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Y1r'\@L w
audit report with a qualified opinion 有保留意见的审计报告 k0I$x:c
audit report with an adverse opinion 否定意见的审计报告 ->51t
audit report with dual dates 双重日期审计报告 J&h59dm-
audit reporting stage 审计报告阶段 : 9(kU
audit responsibility 审计责任 3C!|!N1Hn
audit results 审计结果 ~ u1~%
audit risk 审计风险 ulN1z
audit sampling 审计抽样 GjW(&p$&
audit sampling techniques 审计抽样方法,审计抽样技术 V+1c<LwT
audit strategies 审计策略 }03
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audit summary 审计总结,审计小结 H(n
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audit team 审计小组 V}<<?_
audit test 审计测试 Z)xcx
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audit trail 审计轨迹 LE
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audit work 审计工作 W?E01"p
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 dbEXlm
Auditing Guidelines (the~) 审计规范指南 UK^w;w2F
auditing standards 审计准则 \NDW@!X
audit-oriented working paper (审计)业务类工作底稿 "&D0Sd@[?
authorisation 授权 Gl{'a1
authorisation of transaction 交易的授权 tq}sedYhee
availability 可获得性 w-)JCdS6Tb
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balance 余额;差额;平衡 g$ )0E<
balance sheet 资产负债表 aDz%
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bank 银行 |QbCFihn
bank account 银行账户,银行户头 7W},5c
bank statement 银行对账单 C<:wSS^@1
barter transaction 易货交易,以物换物交易 @~$=96^
basis of audit 审计依据 c{D<+XM
basis of preparation (会计报表的)编制基础 zBTxM
book of account 账目,账簿 h){ #dU+&
borrowing 借款,贷款,借债 8%4v6No&*
branch 分支,分支机构,分店 ^oC>,%7
brought forward (账户余额等的)承上年,承上期,承上页 U"@p3$2QW
budget 预算 N!?~Dgw
building 建筑物;大楼 8TH;6-RT
business conditions 业务情况,经营情况 wb#[&2i
business licence (企业等的)营业执照 h-Ks:pcR
business relation 业务关系 c+ZdfdR
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