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 *=$Jv1"Q
+
G9 ;X=c
审计词汇英汉对照 ,*+F*:o(m
{<v?Z_!68
A GASDkVoij
ol^OvG:TQ
^{DXin 1O`
ability to continue as a going concern 持续经营能力 ?.LS_e_0
acceptability 可接受性,可接受程度 Ty}'A(U
acceptable level of detection risk 检查风险的可接受水平 [GyW1-p33w
acceptance of engagement 接受委托 yS0!#AG
accepting the engagement for the first time 首次接受委托 q3z<v:=1y
access to asset 对资产的接触 Z]@my,+Z;
according to 根据,依据,依照 "@xI
account balance 账户余额 ||;V5iR:
account for 对……进行会计处理,核算;解释 2y>~<
S
accounting 会计,会计学 (OLj E]9;
accounting advisory serve 会计咨询服务 +4Aj/$%[q
accounting firm 会计师事务所 Eh^c4x
accounting information 会计信息,会计资料 [d`J2^z}
accounting period 会计期间 I%ivY
accounting policies 会计政策 [i==
Tp
accounting professional bodies 会计职业组织,会计职业团体 8doKB<#_+=
accounting records 会计记录 AU -,
accounting responsibility 会计责任 h8&VaJ
accounting service 会计服务 c$Z3P%aP'V
accounting standards 会计准则 Sb+^~M
Accounting Standards for Business Enterprises 企业会计准则 _D1Uc|
accounting system 会计系统 !i,Eo-[Z
accounting treatment 会计处理 v-B{7
~=#Z
accuracy 准确性,精确性 dY5 m) ?
additional audit procedures 追加审计程序 J: vq)G\F
addressee 收件人,收信人 oCg|*
c|+
Administration of State-owned Assets (the~) 国有资产管理局 CBN,~wzP*
administrative laws and regulations 行政法规 ]$oo1ssZ1
adverse impact 不利影响,负面影响 o,>9|EMQZ
adverse opinion 反对意见 wj!YYBH
advisory group 咨询组,顾问组 RZoSP(6
agency fee 代理费,代理费用 J~Uq'1?
aggregate 总计,合计为…… <tXk\cOg
alternation of document and record 变造文件和记录 4
3V{q
alternative audit procedures 替代审计程序,备选审计程序 wXZ"}uT<}
amend 修改,修订 eS-akx^@
amortisation 摊销 MKPxF@N(
analytical capacity 分析能力 [1nfSW
analytical procedures 分析性程序 <| 8N\FU{
annual financial statements 年度会计报表,年度财务报表 Q=9Ce@[
appendix 附录,附表 :%7y6V*
applicable 适用的 \e+h">`WgX
applicable laws and regulations 适用的法规 NXo$rf:
application systems 应用系统 0`UI^Y~Q
apply consistently 一贯地执行,一贯地实施 ;
l`
us
appropriate 适当的,合适的; >!sxX = <
征用,挪用 N iw~0"-V
appropriate authorization 适当的授权 *lyy |3z
appropriateness of audit evidence 审计证据的适当性 6i'GM`>w
approval 批准,核准 GB,f'Afl
assertion (会计报表上的)认定;确认 3N c#6VI
assessed level of control risk 对控制风险的评估,控制风险的评估水平 \ GYrPf$
asset 资产,财产 ZZq]I
asset restructuring 资产重组 *ThP->&:(
assignment of duties 职责的划分 #djby}hi
assistant 助理,助理人员 WN#S%G:Q)
associated company 联属公司,联营公司 B0E`C
association 联合,结合;协会,社团 ;$,b
w5
assumption 假设,假定 ~H`m"4zQ
at a given date 在某一特定时日 +*uaB
attestation 鉴证,公证 (%~^Kmfb0
attestation service 鉴证服务 SG\6qE~
audit adjustment 审计调整 9`y@2/!Y
audit areas 审计领域 pLj[b4p9
audit conclusion 审计结论 gZq
_BY_U
audit effectiveness 审计效果 tE'^O<
K
audit efficiency 审计效率 K}|zKTh:?
audit engagement letter 审计业务约定书 B70
3{k
audit evidence 审计证据 #No3}O;"g
audit fee 审计费 HOt,G
_{
audit files 审计档案 &?g!)O
audit findings 审计中发现的事项 sg`
audit implementation stage 审计实施阶段 %\"<lyD
audit mark 审计标识 Ls<^z@I
audit materiality 审计重要性 {ooztC
audit method 审计方法 (vP<}
audit objective 审计目标,审计目的 6 &Lr/J76
audit of financial statements 会计报表审计,财务报表审计
+~(SeTY
audit opinion 审计意见 w.VjGPp
audit period 被审计期间,被审计年度 )DB\du
audit plan 审计计划 ;gGq\c
audit planning 编制审计计划,制定审计计划,审计计划 _=Z?5{7S>
audit planning stage 审计计划阶段 %(&$CmS@
audit procedure 审计程序 +[vIocu
audit programme 审计程序表,具体审计计划 {ty)2
audit report 审计报告 9Js+*,t
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :a/l9 m(
audit report with a qualified opinion 有保留意见的审计报告 f+!k:}K
audit report with an adverse opinion 否定意见的审计报告 {x{~%)-
audit report with dual dates 双重日期审计报告 w**~k]In
audit reporting stage 审计报告阶段 %u}#|+8}
audit responsibility 审计责任 zfrNM9C
audit results 审计结果 tm&,u*6$W?
audit risk 审计风险 :
&bJMzB
audit sampling 审计抽样 `=V p 0tPI
audit sampling techniques 审计抽样方法,审计抽样技术 z~"Q_gme
audit strategies 审计策略 brCXimG&jo
audit summary 审计总结,审计小结 :6MV@{;PJ
audit team 审计小组 iC{(vL0P+
audit test 审计测试 WD55(
audit trail 审计轨迹 YdDP;,
DA
audit work 审计工作 mW2 D"-s
audit working paper 审计工作底稿 n:|a;/{I]9
audited financial statement 审计会计报表,已审计财务报表 577#A, O
Auditing Guidelines (the~) 审计规范指南 w_h{6Kc<
auditing standards 审计准则 qv^P
audit-oriented working paper (审计)业务类工作底稿 gky+.EP.
authorisation 授权 ZIN1y;dJ
authorisation of transaction 交易的授权 /!?b&N/d)
availability 可获得性 EXMW,
B ,wf:Fr
balance 余额;差额;平衡 $Qz<
:?D
balance sheet 资产负债表 :.9Y
bank 银行 jW]"Um-]
bank account 银行账户,银行户头 AJ+\Qs(0
bank statement 银行对账单 zLgc j(;
barter transaction 易货交易,以物换物交易 )T6:@n^]h
basis of audit 审计依据 E{0e5. {
basis of preparation (会计报表的)编制基础 $l2`@ia"
book of account 账目,账簿 et2;{Tb,5
borrowing 借款,贷款,借债 vw 6$v
branch 分支,分支机构,分店 Wv|CJN;4
brought forward (账户余额等的)承上年,承上期,承上页 mqHcD8X
budget 预算 uI$n7\G!
building 建筑物;大楼 Atb`Q'Yrw
business conditions 业务情况,经营情况 Iprt
ZqiL
business licence (企业等的)营业执照 AR!v%Z49i
business relation 业务关系 wFF,rUV
7]} I