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 7~;)N$d\
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审计词汇英汉对照 b1G6'~U -
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ability to continue as a going concern 持续经营能力 4~8-^^
acceptability 可接受性,可接受程度 ?y__ Vr
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acceptable level of detection risk 检查风险的可接受水平 h iK}&
acceptance of engagement 接受委托 K /%5\h
accepting the engagement for the first time 首次接受委托 [.w `r>kZI
access to asset 对资产的接触 hjhZ":I.
according to 根据,依据,依照 rq1zvuUx
account balance 账户余额 0uIBaW3s
account for 对……进行会计处理,核算;解释 F`,Hf Cb\
accounting 会计,会计学 8k+k\V{
accounting advisory serve 会计咨询服务 t;u)_C,bmP
accounting firm 会计师事务所 L+eK)Q
accounting information 会计信息,会计资料
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accounting period 会计期间 `$FB[Z} &
accounting policies 会计政策 T_#8i^;D
accounting professional bodies 会计职业组织,会计职业团体 S~&9DQN
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accounting records 会计记录 =kCiJ8q|
accounting responsibility 会计责任 F&B E+b/#
accounting service 会计服务 E,cQ9}/
accounting standards 会计准则 J25/Iy*byG
Accounting Standards for Business Enterprises 企业会计准则 @\M^Zuo
accounting system 会计系统 }J2f$l>R
accounting treatment 会计处理 hh2&FI
accuracy 准确性,精确性 P#
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additional audit procedures 追加审计程序 c#>:U,j
addressee 收件人,收信人 i6y=3k
Administration of State-owned Assets (the~) 国有资产管理局 TtQd#mSI\
administrative laws and regulations 行政法规 :nfy=*M#
adverse impact 不利影响,负面影响 .F[5{XV
adverse opinion 反对意见 qT&zg@m
advisory group 咨询组,顾问组 9[lk=1.qN
agency fee 代理费,代理费用 bH :C/P<x
aggregate 总计,合计为…… 'pO-h,{TS
alternation of document and record 变造文件和记录 de[NIDA;`
alternative audit procedures 替代审计程序,备选审计程序 ed`7GZB
amend 修改,修订 BB ::zBg
amortisation 摊销 7]i6 Gk
analytical capacity 分析能力 2=%]Ax"R
analytical procedures 分析性程序 ?_v_*+b_
annual financial statements 年度会计报表,年度财务报表 3JqGLR`z3
appendix 附录,附表 !DV0u)k(
applicable 适用的 z4zPR?%:
applicable laws and regulations 适用的法规 {xTh!ih2-
application systems 应用系统 r=p^~tuyxr
apply consistently 一贯地执行,一贯地实施 [HQ/MkP-Z
appropriate 适当的,合适的; oa[O~z{~
征用,挪用 ,]y_[]636
appropriate authorization 适当的授权 3C'6
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appropriateness of audit evidence 审计证据的适当性 M&sQnPFH
approval 批准,核准 &7\fj
assertion (会计报表上的)认定;确认 6E(..fo:"
assessed level of control risk 对控制风险的评估,控制风险的评估水平 JNP6qM
asset 资产,财产 {Z
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asset restructuring 资产重组 M a3}w-=;
assignment of duties 职责的划分 3II*NANeg
assistant 助理,助理人员 gA3f@7}d
associated company 联属公司,联营公司 #&?}h)Jr'
association 联合,结合;协会,社团 =Lnip<t>ja
assumption 假设,假定 "v0SvV<7
at a given date 在某一特定时日
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attestation 鉴证,公证 qv4r!x
attestation service 鉴证服务 Vn\jUEC
audit adjustment 审计调整 $Il
audit areas 审计领域 {M=*>P]E
audit conclusion 审计结论 v yt|x5
audit effectiveness 审计效果 @=Dc(5`[
audit efficiency 审计效率 WGyPyG#Fl
audit engagement letter 审计业务约定书 H^vA}F`
audit evidence 审计证据 bQ&%6'ck
audit fee 审计费 C~.T[Mlu
audit files 审计档案 Prc1U)nfo
audit findings 审计中发现的事项 6z:/ma^
audit implementation stage 审计实施阶段 'Asr,[]?
audit mark 审计标识 'q RQO(9&m
audit materiality 审计重要性 fvV"H{V,
audit method 审计方法 %|>D{q6C
audit objective 审计目标,审计目的 2]FRIy
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audit of financial statements 会计报表审计,财务报表审计 nw
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audit opinion 审计意见 -"^xg"
audit period 被审计期间,被审计年度 2uV5hSHYe
audit plan 审计计划 3Wx\Liw,
audit planning 编制审计计划,制定审计计划,审计计划 SMfa(+V I
audit planning stage 审计计划阶段 `0MQL@B
audit procedure 审计程序 BHErc\ITP
audit programme 审计程序表,具体审计计划 z+CX$.Z
audit report 审计报告 MD3iWgM
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7#7|+%W0
audit report with a qualified opinion 有保留意见的审计报告 ,dVJAV7v
audit report with an adverse opinion 否定意见的审计报告 ! CJ*zZ*
audit report with dual dates 双重日期审计报告 Q}a(vlZ
audit reporting stage 审计报告阶段 9`? M-U
audit responsibility 审计责任 h~
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audit results 审计结果 F" 4;nU
audit risk 审计风险 nV`W0r(f'
audit sampling 审计抽样 u,N<U t
audit sampling techniques 审计抽样方法,审计抽样技术 R|``A5zQ
audit strategies 审计策略 YbP}d&L
audit summary 审计总结,审计小结 *M+ CA_I(
audit team 审计小组 #gRtCoew
audit test 审计测试 RgLk AHA
audit trail 审计轨迹 gutf[Ksu
audit work 审计工作 Jb]22]
audit working paper 审计工作底稿 fP;2qho
audited financial statement 审计会计报表,已审计财务报表 f(.t0{Etq
Auditing Guidelines (the~) 审计规范指南 9DaoMOPEI
auditing standards 审计准则 -ei+r#
audit-oriented working paper (审计)业务类工作底稿 \\$wg
authorisation 授权 @S?D
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authorisation of transaction 交易的授权 89a`WV@}
availability 可获得性 <M M(Z
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balance 余额;差额;平衡 e4Xo(EY &
balance sheet 资产负债表 8t1,_,2'
bank 银行 =xRxr@
bank account 银行账户,银行户头 <*5` TE0J
bank statement 银行对账单 7hfa?Mcz
barter transaction 易货交易,以物换物交易 ^1`T_+#[s
basis of audit 审计依据 jQY
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basis of preparation (会计报表的)编制基础 ~0Xx]
book of account 账目,账簿 <x\I*%(
borrowing 借款,贷款,借债 onF?;>[
branch 分支,分支机构,分店 y\}<N6
brought forward (账户余额等的)承上年,承上期,承上页 ]hlYmT
budget 预算 ~ ]^<*R
building 建筑物;大楼 # 3gdT
business conditions 业务情况,经营情况 UjH+BC+9`b
business licence (企业等的)营业执照 6|ENDd[
business relation 业务关系 81Ityd-}
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