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 PCA4k.,T
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审计词汇英汉对照 kJU2C=m@e2
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ability to continue as a going concern 持续经营能力 @ Qe0! (_=
acceptability 可接受性,可接受程度 pH;%ELZ
acceptable level of detection risk 检查风险的可接受水平 hH.G#-JO
acceptance of engagement 接受委托 x`s>*^
accepting the engagement for the first time 首次接受委托 }V>T M{
access to asset 对资产的接触 st*gs-8jJ;
according to 根据,依据,依照 \V:^h[ad
account balance 账户余额 [[ZJ]^n,
account for 对……进行会计处理,核算;解释 4-w{BZu
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accounting 会计,会计学 P>T"cv
accounting advisory serve 会计咨询服务 3|7QUld
accounting firm 会计师事务所 3`HV(5U[
accounting information 会计信息,会计资料 iU-j"&L5
accounting period 会计期间 %O<BfIZ
accounting policies 会计政策 1C.VnzRnJ
accounting professional bodies 会计职业组织,会计职业团体 M|-)GvR$J
accounting records 会计记录 Kw}'W
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accounting responsibility 会计责任 ~&O%N
accounting service 会计服务 G}*hM$F
accounting standards 会计准则 ~[: 2I
Accounting Standards for Business Enterprises 企业会计准则 *Ex|9FCt$
accounting system 会计系统 =Qq+4F)MD
accounting treatment 会计处理 Xj*Wu_
accuracy 准确性,精确性 |ZBw<f
additional audit procedures 追加审计程序 9mgIUjz
addressee 收件人,收信人 AW .F3hN)
Administration of State-owned Assets (the~) 国有资产管理局 E7hhew
administrative laws and regulations 行政法规 $
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adverse impact 不利影响,负面影响 J,G
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adverse opinion 反对意见 8t`?#8D}
advisory group 咨询组,顾问组 B!yr!DWv
agency fee 代理费,代理费用 3T
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aggregate 总计,合计为…… $e\M_hp*J
alternation of document and record 变造文件和记录 R]dg_Da
alternative audit procedures 替代审计程序,备选审计程序 t)
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amend 修改,修订 PH"%kCI:
amortisation 摊销 )[ ,A_3E
analytical capacity 分析能力 0V]s:S
analytical procedures 分析性程序 $M#>9QHhc
annual financial statements 年度会计报表,年度财务报表 @o^Ww
appendix 附录,附表 o
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applicable 适用的 67TwPvh
applicable laws and regulations 适用的法规 Ymgw-NJ;(
application systems 应用系统 DlT{`
apply consistently 一贯地执行,一贯地实施 _wcNgFx
appropriate 适当的,合适的; H]!"Zq k
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appropriate authorization 适当的授权 f?b"i A(6
appropriateness of audit evidence 审计证据的适当性 'S~5"6r
approval 批准,核准 #g=XUZ/"
assertion (会计报表上的)认定;确认 u>$t'
assessed level of control risk 对控制风险的评估,控制风险的评估水平 m*;ERK
asset 资产,财产 +V+a4lU14
asset restructuring 资产重组 bcR_E5x$
assignment of duties 职责的划分 ':W[ A
assistant 助理,助理人员 zzz3Bq~
associated company 联属公司,联营公司 F?cK-.
association 联合,结合;协会,社团 iLz@5Zj8
assumption 假设,假定 8Y3I0S
at a given date 在某一特定时日 5r_|yu
attestation 鉴证,公证 _U0f=m
attestation service 鉴证服务 S$3JMFA
audit adjustment 审计调整 "j-CZ\]U|
audit areas 审计领域 jal-9NV)!
audit conclusion 审计结论 9kojLqCT
audit effectiveness 审计效果 __@BUK{ q
audit efficiency 审计效率 G`zm@QL
audit engagement letter 审计业务约定书 .ByuN
audit evidence 审计证据 ;]fs'LH
audit fee 审计费 l@\FWWQ
audit files 审计档案 s(^mZ
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audit findings 审计中发现的事项 P$sxr
audit implementation stage 审计实施阶段 X|[`P<'N<
audit mark 审计标识 q =Il|Nb>
audit materiality 审计重要性 ]~%6JJN7
audit method 审计方法 [2koe.?(
audit objective 审计目标,审计目的 :!/8Hv
audit of financial statements 会计报表审计,财务报表审计 Mlq.?-QgIL
audit opinion 审计意见 |' .
audit period 被审计期间,被审计年度 *J{+1Ev~$p
audit plan 审计计划 Q^I\cAIB
audit planning 编制审计计划,制定审计计划,审计计划 W l16`9
audit planning stage 审计计划阶段 e*!kZAf
audit procedure 审计程序 o.\oA6P_
audit programme 审计程序表,具体审计计划 {|\.i
audit report 审计报告 4~=l}H>&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~v83pu1!2s
audit report with a qualified opinion 有保留意见的审计报告 5?L<N:;J_
audit report with an adverse opinion 否定意见的审计报告 d"NLE'R
audit report with dual dates 双重日期审计报告 T Ge_G_'o
audit reporting stage 审计报告阶段 rH>)oThA#
audit responsibility 审计责任 WKU=.sY
audit results 审计结果 iO[<1?
audit risk 审计风险 {PmZ9
audit sampling 审计抽样 b[7]F
audit sampling techniques 审计抽样方法,审计抽样技术 8X0z~&
audit strategies 审计策略 " Jr-J#gg
audit summary 审计总结,审计小结 }`"6aM
audit team 审计小组 Vg23!E
audit test 审计测试 ??T#QQ
audit trail 审计轨迹 d %#b:(,
audit work 审计工作 wAd9
audit working paper 审计工作底稿 B?qjkP
audited financial statement 审计会计报表,已审计财务报表 1.X@;
Auditing Guidelines (the~) 审计规范指南 xKC[=E>z
auditing standards 审计准则 z] Ue|%K
audit-oriented working paper (审计)业务类工作底稿 \;-|-8Q
authorisation 授权 ty`DJO=Omj
authorisation of transaction 交易的授权 g1o8._f.
availability 可获得性 |CzSU1ma
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balance 余额;差额;平衡 H.2QKws^F
balance sheet 资产负债表 HmwT~
bank 银行
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bank account 银行账户,银行户头 j5ve2LiFV%
bank statement 银行对账单 >*n0n!vF
barter transaction 易货交易,以物换物交易 XrPfotj1
basis of audit 审计依据 T#)P`q
basis of preparation (会计报表的)编制基础 3Y~>qGQwh
book of account 账目,账簿 /=, nGk>
borrowing 借款,贷款,借债 :eg4z )
branch 分支,分支机构,分店 JG,%qFlk
brought forward (账户余额等的)承上年,承上期,承上页 aATA9V
budget 预算 rD>f|kA?L
building 建筑物;大楼 <9%R\_@$H
business conditions 业务情况,经营情况 \15nSB
business licence (企业等的)营业执照 2Gdd*=4z
business relation 业务关系 )/EO&F
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