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 <(JsB'TK
r<oI4px
审计词汇英汉对照 I`%=&l[v_5
_^RN
C)ol
A {zGIQG9
xaerMr
9xg_M=72
ability to continue as a going concern 持续经营能力 K.2M=Q
acceptability 可接受性,可接受程度 &F}1\6{fL
acceptable level of detection risk 检查风险的可接受水平 We]X+>BlO
acceptance of engagement 接受委托 34C
^vBp
accepting the engagement for the first time 首次接受委托 F_~-o,\
access to asset 对资产的接触 Xl6)&
according to 根据,依据,依照 qD\%8l.]Z
account balance 账户余额 skcMGEB
account for 对……进行会计处理,核算;解释 UBRMV
s
accounting 会计,会计学 kXC.rgal
accounting advisory serve 会计咨询服务 $UjSP
accounting firm 会计师事务所 H/V%DO
accounting information 会计信息,会计资料 !9"R4~4
accounting period 会计期间 .Qh8I+Q%
accounting policies 会计政策 LM'` U-/e$
accounting professional bodies 会计职业组织,会计职业团体 }bznx[4?I
accounting records 会计记录 l@*/1O)v
accounting responsibility 会计责任 2al~`
accounting service 会计服务 ud:?~?j&w
accounting standards 会计准则 MatC2-aV1
Accounting Standards for Business Enterprises 企业会计准则 "|DR"rr'j
accounting system 会计系统 @sKAsn
accounting treatment 会计处理 +>qBK}`
accuracy 准确性,精确性
oQ;f`JC^
additional audit procedures 追加审计程序 1MJ]Gh]5
addressee 收件人,收信人 UKK}$B
Administration of State-owned Assets (the~) 国有资产管理局 -e(2?Xq9
administrative laws and regulations 行政法规 w#mnGD
adverse impact 不利影响,负面影响 (&MSP
adverse opinion 反对意见 l3MbCBX2
advisory group 咨询组,顾问组 z% /ww
7H
agency fee 代理费,代理费用 ;D8Nya>%
aggregate 总计,合计为…… M]` Q4\
alternation of document and record 变造文件和记录 xN"KSQpu
alternative audit procedures 替代审计程序,备选审计程序 N/?MsrZw
amend 修改,修订 _R(5?rG,
amortisation 摊销 Y)u}+Yg
analytical capacity 分析能力 ($
(1KE
analytical procedures 分析性程序 L)nVNY@Mc
annual financial statements 年度会计报表,年度财务报表 UuT[UB=x5
appendix 附录,附表 K[sM)_I
applicable 适用的 ['km'5uZ^
applicable laws and regulations 适用的法规 =cC]8Pz?
application systems 应用系统 , D1[}Lr=K
apply consistently 一贯地执行,一贯地实施 ex!^&7Q(
appropriate 适当的,合适的; T4!]^_t^
征用,挪用 LVEVCpp@
appropriate authorization 适当的授权
18A&[6"!
appropriateness of audit evidence 审计证据的适当性 $Qy(ed
approval 批准,核准 ^Js9E
assertion (会计报表上的)认定;确认 d7^XP
assessed level of control risk 对控制风险的评估,控制风险的评估水平 f,L
asset 资产,财产 <Ab:yD`K!
asset restructuring 资产重组 6$6NVq
assignment of duties 职责的划分 \[oHt:$do
assistant 助理,助理人员 93WYZNpX
associated company 联属公司,联营公司 [d&Faa[`
association 联合,结合;协会,社团 {hg$?4IyQ
assumption 假设,假定 5ZKnxEW,(
at a given date 在某一特定时日 =
-VV`
attestation 鉴证,公证 Lv^ j
l
attestation service 鉴证服务 0KQ8;&a|
audit adjustment 审计调整 * Yr-:s9J9
audit areas 审计领域 =h_gj >
audit conclusion 审计结论 YqJIp. Z
audit effectiveness 审计效果 2@&|hd=-
audit efficiency 审计效率 >(*jbL]p
audit engagement letter 审计业务约定书 ;ZqFrHI M`
audit evidence 审计证据 D1Sl+NOV
audit fee 审计费 ^n2w
6U0
audit files 审计档案 w%_BX3GTO
audit findings 审计中发现的事项 |TUpv*pq
audit implementation stage 审计实施阶段 {PVu3W
audit mark 审计标识 ;:e,C@Fm
audit materiality 审计重要性 iE Oyc59
audit method 审计方法 VDPN1+1*
audit objective 审计目标,审计目的 U KJY.W!w4
audit of financial statements 会计报表审计,财务报表审计 XP` kf]9
audit opinion 审计意见 aBI
]' D;
audit period 被审计期间,被审计年度 V0AX1?H~ w
audit plan 审计计划 ^]DWrmy
audit planning 编制审计计划,制定审计计划,审计计划 OX`n`+^D
audit planning stage 审计计划阶段 sR9F:
audit procedure 审计程序 ~/x42|t
audit programme 审计程序表,具体审计计划 $"FdS,*qKl
audit report 审计报告 jFXU
xf
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4AM*KI
audit report with a qualified opinion 有保留意见的审计报告 @ubz?5
audit report with an adverse opinion 否定意见的审计报告 1%@~J\qF
audit report with dual dates 双重日期审计报告 )mPlB.
audit reporting stage 审计报告阶段 |d 3agfS[n
audit responsibility 审计责任 <di_2hN
audit results 审计结果 9>#|~P&FE
audit risk 审计风险 |i`@!NrFL
audit sampling 审计抽样 (Lo2fY5
audit sampling techniques 审计抽样方法,审计抽样技术
[dJ\|=
audit strategies 审计策略 A%PPG+IfA
audit summary 审计总结,审计小结 B~NC
audit team 审计小组 ".)_kt[
audit test 审计测试 V3o AZ34)
audit trail 审计轨迹 *[5
audit work 审计工作 Ax0,7,8y
audit working paper 审计工作底稿 f$>orVm%.
audited financial statement 审计会计报表,已审计财务报表 V
d0GTpB?1
Auditing Guidelines (the~) 审计规范指南 vOK;l0%
auditing standards 审计准则 =eqI]rVj^
audit-oriented working paper (审计)业务类工作底稿 }SV3PdE
authorisation 授权 5G<CDgl^!
authorisation of transaction 交易的授权 @EY}iK~
availability 可获得性 `+.I
B upDQNG>d
balance 余额;差额;平衡 Ng"vBycy
balance sheet 资产负债表 gHx-m2N
bank 银行 _o.Z`]
bank account 银行账户,银行户头 !T*B{+|
bank statement 银行对账单 %-l:_A
barter transaction 易货交易,以物换物交易 [!&k?.*;<
basis of audit 审计依据 z\tJ~
basis of preparation (会计报表的)编制基础 OkZ! ZS
h
book of account 账目,账簿 X6.O;
borrowing 借款,贷款,借债
lAk1ncx
branch 分支,分支机构,分店 qYiAwK$
brought forward (账户余额等的)承上年,承上期,承上页 5G!U'.gr
budget 预算 5Mr;6
]I<
building 建筑物;大楼 $Jm2,Yv
business conditions 业务情况,经营情况 =.E(p)fz
business licence (企业等的)营业执照 y^=oY
L
business relation 业务关系 1[l>D1F?
l,u{:JC