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 Nb>|9nu
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审计词汇英汉对照 8Z4d<DIJ
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ability to continue as a going concern 持续经营能力 i6-q%%]6
acceptability 可接受性,可接受程度 TYw0#ZXo
acceptable level of detection risk 检查风险的可接受水平 g.kpUs
acceptance of engagement 接受委托 3P6pQm'.f
accepting the engagement for the first time 首次接受委托 #]vq
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access to asset 对资产的接触 >-r\]/^
according to 根据,依据,依照 7I/Sfmqy"O
account balance 账户余额 SIKy8?Fn
account for 对……进行会计处理,核算;解释 s{NEP/QQJ
accounting 会计,会计学 'X_iiR8n@p
accounting advisory serve 会计咨询服务 ::uD%a zd
accounting firm 会计师事务所 X"(!\{ySI;
accounting information 会计信息,会计资料 sRE$*^i
accounting period 会计期间 u'd+:uH
accounting policies 会计政策 NZe3
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accounting professional bodies 会计职业组织,会计职业团体 &O#a==F!(
accounting records 会计记录 b\7-u-
accounting responsibility 会计责任 HPCzh
accounting service 会计服务 Wcz{": [
accounting standards 会计准则 Q`7!~qV0=
Accounting Standards for Business Enterprises 企业会计准则 [zm&}$nnN
accounting system 会计系统 A]Zp1XEG
accounting treatment 会计处理 T$06DS
accuracy 准确性,精确性 [@";\C_I
additional audit procedures 追加审计程序 VD,F?L!
addressee 收件人,收信人 mbsdiab#N
Administration of State-owned Assets (the~) 国有资产管理局 H.7gSB 1
administrative laws and regulations 行政法规 C0jmjZ%w@
adverse impact 不利影响,负面影响 ldM [8
adverse opinion 反对意见 :t(gD8 ;
advisory group 咨询组,顾问组 G`R Ed-Z[
agency fee 代理费,代理费用
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aggregate 总计,合计为…… ~B:Lai4"
alternation of document and record 变造文件和记录 :u'X
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alternative audit procedures 替代审计程序,备选审计程序 Q# }} 1}Ja
amend 修改,修订 ci+Pg9sS
amortisation 摊销 n8w|8[uV^
analytical capacity 分析能力 ,vrdtL
analytical procedures 分析性程序 $9y]>R
annual financial statements 年度会计报表,年度财务报表 Nn
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appendix 附录,附表 EQyRP.
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applicable 适用的 Gc~A,_(
applicable laws and regulations 适用的法规 $.QnM
application systems 应用系统 =gGK24 3
apply consistently 一贯地执行,一贯地实施 ba%[!
appropriate 适当的,合适的; 6NO=N
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征用,挪用 .Ap[C? mV
appropriate authorization 适当的授权 )"&-vg<
appropriateness of audit evidence 审计证据的适当性 \C
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approval 批准,核准 3SpDV'}
assertion (会计报表上的)认定;确认 (
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 BXa1[7Z
asset 资产,财产 !}"npUgE
asset restructuring 资产重组 Al3Hu-Hf;`
assignment of duties 职责的划分 |}es+<P
assistant 助理,助理人员 <.l5>mgkCw
associated company 联属公司,联营公司 .#zx[Io
association 联合,结合;协会,社团 R=i$*6}a
assumption 假设,假定 MQQiQ 2
at a given date 在某一特定时日 GL@s~_;T6
attestation 鉴证,公证 bC$n+G>6k
attestation service 鉴证服务 2N5N^S
audit adjustment 审计调整 c500:OSB
audit areas 审计领域 B6 x5E
audit conclusion 审计结论 ZZ!d:1'7
audit effectiveness 审计效果 f4/!iiS}r
audit efficiency 审计效率 Yl&eeM
audit engagement letter 审计业务约定书 oFoG+H"&7\
audit evidence 审计证据 Kw(/#C:$
audit fee 审计费 56>Zqtp*
audit files 审计档案 V3yO_Iqa
audit findings 审计中发现的事项 &m'O :ZS2
audit implementation stage 审计实施阶段 xE9^4-Px*
audit mark 审计标识 *B#OLx
audit materiality 审计重要性 1Lqs>*
audit method 审计方法 J0@m
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audit objective 审计目标,审计目的 >Eik>dQ a
audit of financial statements 会计报表审计,财务报表审计 k,X)PQc
audit opinion 审计意见 VEpIAC4
audit period 被审计期间,被审计年度 5G(y
audit plan 审计计划 ]
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audit planning 编制审计计划,制定审计计划,审计计划 q1r\60M
audit planning stage 审计计划阶段 /iy2j8:z
audit procedure 审计程序 HZ[&ZNTa
audit programme 审计程序表,具体审计计划 U,RIr8 G
audit report 审计报告 mTZlrkT
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 JR
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audit report with an adverse opinion 否定意见的审计报告 hh+GW*'~
audit report with dual dates 双重日期审计报告 [DGq{(O
audit reporting stage 审计报告阶段 b2U[W#
audit responsibility 审计责任 {EW}Wd
audit results 审计结果 wLkHU"'
audit risk 审计风险 x ~Se-#$
audit sampling 审计抽样 3i>$g3G
audit sampling techniques 审计抽样方法,审计抽样技术 MMhd -B1O&
audit strategies 审计策略 ai#EFo+#
audit summary 审计总结,审计小结 lCd^|E
audit team 审计小组 u>k;PUH4
audit test 审计测试 +=\S "e[F
audit trail 审计轨迹 [0/ ?(i|
audit work 审计工作 eC[g"Ef
audit working paper 审计工作底稿 :w:5;cmV
audited financial statement 审计会计报表,已审计财务报表 Qksw+ZjY#{
Auditing Guidelines (the~) 审计规范指南 jG)>{D
auditing standards 审计准则 u:g(x+u4:
audit-oriented working paper (审计)业务类工作底稿 tE>3.0U0Q
authorisation 授权 kwWO1=ikz@
authorisation of transaction 交易的授权 t:m
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availability 可获得性 7:bqh$3!s
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balance 余额;差额;平衡 KgAc0pz{7H
balance sheet 资产负债表 [jAhw>
bank 银行 |7|mnOBdDf
bank account 银行账户,银行户头 ?ZTB u[
bank statement 银行对账单 <=A&y5o
barter transaction 易货交易,以物换物交易 _NA]=
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basis of audit 审计依据 ~Ja>x`5
basis of preparation (会计报表的)编制基础 FAPgXmFzx
book of account 账目,账簿 P-+ ^YN,
borrowing 借款,贷款,借债 jLb3{}0
branch 分支,分支机构,分店 35&&*$Jm
brought forward (账户余额等的)承上年,承上期,承上页 >V;<K?5B`W
budget 预算 T0tG1/O\
building 建筑物;大楼 Z>CFH9
business conditions 业务情况,经营情况 _r^&.'q
business licence (企业等的)营业执照 HnOF_Twq
business relation 业务关系 YJ1P5u:
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