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 GblA9F7
t5Sy V:fP
审计词汇英汉对照 fuW\bo3
Cp\6W[2+B
A Z{*\S0^ST
sJKI!
!aUs>1i
ability to continue as a going concern 持续经营能力 i$Ul(?
acceptability 可接受性,可接受程度 g>%o #P7
acceptable level of detection risk 检查风险的可接受水平 x>K Or,f
acceptance of engagement 接受委托 2Ah#<k-gC;
accepting the engagement for the first time 首次接受委托 p
T?}Kc
access to asset 对资产的接触 cVv=*81\
according to 根据,依据,依照 v&\Q8!r_
account balance 账户余额 <sbu;dQ`
account for 对……进行会计处理,核算;解释 Q0sI(V#
accounting 会计,会计学 Z-%\
<zT
accounting advisory serve 会计咨询服务 \doUTr R
accounting firm 会计师事务所 ,)cM3n
u
accounting information 会计信息,会计资料 SO/c}vnBB
accounting period 会计期间 H*n-_{h"t
accounting policies 会计政策 &A
Nf!*<\E
accounting professional bodies 会计职业组织,会计职业团体 )_90UwWpj
accounting records 会计记录 aqZi:icFa
accounting responsibility 会计责任 9cbd~mM{
accounting service 会计服务 jVe1b1rt~3
accounting standards 会计准则 LBeF&sb6
Accounting Standards for Business Enterprises 企业会计准则 e+7"/icK
accounting system 会计系统 [>I<#_^~
accounting treatment 会计处理 l:~/<`o
accuracy 准确性,精确性 ;fTKfa
additional audit procedures 追加审计程序 tAd%#:K
addressee 收件人,收信人 I9A~Ye
5O&
Administration of State-owned Assets (the~) 国有资产管理局 %6 zBSje
administrative laws and regulations 行政法规 ,&A7iO
adverse impact 不利影响,负面影响 au(D66VO
adverse opinion 反对意见 v4TQX<0s
advisory group 咨询组,顾问组 <d Wv?<o
agency fee 代理费,代理费用 N{!i=A
aggregate 总计,合计为…… ,Fl)^Gl8?
alternation of document and record 变造文件和记录 EU 6 oQ
alternative audit procedures 替代审计程序,备选审计程序 2QcOR4_V
amend 修改,修订 b~P`qj[
amortisation 摊销 QO:!p5^:
analytical capacity 分析能力 |*xA8&/
analytical procedures 分析性程序 z|J_b"u4
annual financial statements 年度会计报表,年度财务报表 H7Rx>h_
appendix 附录,附表 h+H%?:FX
applicable 适用的 ! I:%0D
applicable laws and regulations 适用的法规 s]0{a.Cpv
application systems 应用系统 oSKXt}sh
apply consistently 一贯地执行,一贯地实施 xj)F55e?
appropriate 适当的,合适的; O`kl\K*R7
征用,挪用 e2Pcm_Ahv*
appropriate authorization 适当的授权 D/gw .XYL
appropriateness of audit evidence 审计证据的适当性 m])y.T
approval 批准,核准 net@j#}j-
assertion (会计报表上的)认定;确认 B"w?;EeV.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 wU36sCo
asset 资产,财产 Y5Bo|*b
asset restructuring 资产重组 `$IK`O
assignment of duties 职责的划分 u~:y\/Y6
assistant 助理,助理人员 y14;%aQN
associated company 联属公司,联营公司 |^I0dR/w:
association 联合,结合;协会,社团 gs[uD5oo<
assumption 假设,假定 k"%~"9
at a given date 在某一特定时日 2zA4vZkbcw
attestation 鉴证,公证 p4rL}Jm&
attestation service 鉴证服务 \:'/'^=#|
audit adjustment 审计调整 Rok7n1gW
audit areas 审计领域 [S%_In
audit conclusion 审计结论 NNR`!Pty
audit effectiveness 审计效果 .VJMz4$]
O
audit efficiency 审计效率 8'[7
)I=
audit engagement letter 审计业务约定书 ^/>(6>S^M
audit evidence 审计证据 i#/Jr=
audit fee 审计费 \)904W5R
audit files 审计档案 IPKbMlV#d
audit findings 审计中发现的事项 9&2O9Nz6
audit implementation stage 审计实施阶段 X7MM2V
audit mark 审计标识 U$.@]F4&
audit materiality 审计重要性 ek\ xx
audit method 审计方法 LmrfN?5
audit objective 审计目标,审计目的 y2d
CEmhY
audit of financial statements 会计报表审计,财务报表审计 10~k2{
Z
audit opinion 审计意见 [ ({nj`
audit period 被审计期间,被审计年度 }eU*(
}<^
audit plan 审计计划 kZ
.gO
audit planning 编制审计计划,制定审计计划,审计计划 7kLz[N6Ll
audit planning stage 审计计划阶段 /{l$sBUL
audit procedure 审计程序 `2WFk8) F
audit programme 审计程序表,具体审计计划 t#})Awy^R
audit report 审计报告 ]@c+]{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ^ogt+6c
audit report with a qualified opinion 有保留意见的审计报告 286;=rN]*
audit report with an adverse opinion 否定意见的审计报告 bHYy }weZ
audit report with dual dates 双重日期审计报告 LgU_LcoM*
audit reporting stage 审计报告阶段 F#Ryu~,"
audit responsibility 审计责任 8 +/rlHp
audit results 审计结果 bdrg(d6
audit risk 审计风险 %D34/=(X
audit sampling 审计抽样 S(lO(gY
audit sampling techniques 审计抽样方法,审计抽样技术
z+wA
rPxc
audit strategies 审计策略 G@\1E+Ip
audit summary 审计总结,审计小结 }O5i/#.lR
audit team 审计小组 +F` S>U
audit test 审计测试 #e1>H1eU
audit trail 审计轨迹 Wx}8T[A}
audit work 审计工作 X1|njJGO1
audit working paper 审计工作底稿 qp}
Cqi
audited financial statement 审计会计报表,已审计财务报表 %QGC8Tz
Auditing Guidelines (the~) 审计规范指南 ]L $\
#
auditing standards 审计准则 ) 1f~ dR88
audit-oriented working paper (审计)业务类工作底稿 RDi]2
authorisation 授权 ~s*)f.l
authorisation of transaction 交易的授权 NjScc%@y
availability 可获得性 8 &LQzwa
B Su7?;Oh/yI
balance 余额;差额;平衡 _$YkM,
balance sheet 资产负债表 =,=A,kI[;
bank 银行 Y'S%O/$
bank account 银行账户,银行户头 ,t?B+$E
bank statement 银行对账单 8@Q$'TT6}
barter transaction 易货交易,以物换物交易 R6 .hA_ih
basis of audit 审计依据 \BTODZ:h
basis of preparation (会计报表的)编制基础 xp)sBM7A
book of account 账目,账簿 9G#n 0&wRJ
borrowing 借款,贷款,借债 f!uw zHA`?
branch 分支,分支机构,分店 Q800y??&J
brought forward (账户余额等的)承上年,承上期,承上页 u(>^3PJ+
budget 预算 ]"hFC<w
building 建筑物;大楼 m@2QnA[4
business conditions 业务情况,经营情况 '(f* 2eE:
business licence (企业等的)营业执照 Uw. `7b>B
business relation 业务关系 =JEv,ZGT3
mbTEp*H