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 $ztsb V}
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审计词汇英汉对照 B`mJT*B[
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ability to continue as a going concern 持续经营能力 nq{/fD(2
acceptability 可接受性,可接受程度 5VV}w R
acceptable level of detection risk 检查风险的可接受水平 MOD&3>NI
acceptance of engagement 接受委托 7Jlkn=9e:
accepting the engagement for the first time 首次接受委托 ZwDL
access to asset 对资产的接触 Q7uJ9Y{X
according to 根据,依据,依照 JjS+'A$A5
account balance 账户余额 .j:,WF<"l5
account for 对……进行会计处理,核算;解释 q2X::Yqk
accounting 会计,会计学 6=;:[
accounting advisory serve 会计咨询服务 8Nzn%0(Q
accounting firm 会计师事务所 -iiX!@
accounting information 会计信息,会计资料 Q!P%duO
accounting period 会计期间 z&gmaYwq
accounting policies 会计政策 :dt[ #
accounting professional bodies 会计职业组织,会计职业团体 Y$L`
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accounting records 会计记录 ^^V3nT2rR3
accounting responsibility 会计责任 vR\E;V
accounting service 会计服务 A5Hx$.Z
accounting standards 会计准则 QH-CZ6
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Accounting Standards for Business Enterprises 企业会计准则 kK=VG<
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accounting system 会计系统 M>i(p%
accounting treatment 会计处理 ? uYO]!VC
accuracy 准确性,精确性 (C.
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additional audit procedures 追加审计程序 bX$z)]KKu
addressee 收件人,收信人 .u)KP*_
Administration of State-owned Assets (the~) 国有资产管理局 eaFkDl
administrative laws and regulations 行政法规 kD#n/RBgf
adverse impact 不利影响,负面影响 Q("
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adverse opinion 反对意见 } [#8>T
advisory group 咨询组,顾问组 %k#+nad
agency fee 代理费,代理费用 P7-k!p"
aggregate 总计,合计为…… Ve(<s
alternation of document and record 变造文件和记录 nG'Yo8I^5
alternative audit procedures 替代审计程序,备选审计程序 5$=[x!x
amend 修改,修订
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amortisation 摊销 4<($Z
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analytical capacity 分析能力 ` &A`&-nc=
analytical procedures 分析性程序 L"'=[O~
annual financial statements 年度会计报表,年度财务报表 BHY-fb@R]H
appendix 附录,附表 aLg,-@
applicable 适用的 !kSemDC
applicable laws and regulations 适用的法规 Bb=r?;zjO
application systems 应用系统 -
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apply consistently 一贯地执行,一贯地实施 7"Xy8]i{z
appropriate 适当的,合适的; &MpLm&
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appropriate authorization 适当的授权 qefp3&ls
appropriateness of audit evidence 审计证据的适当性 4dbX!0u1l
approval 批准,核准 'b.jKkW7
assertion (会计报表上的)认定;确认 J6CSu7Voa
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?c?@j}=?yY
asset 资产,财产 {LiJ=Ebt
asset restructuring 资产重组 \NNA"
assignment of duties 职责的划分 C[,h!
assistant 助理,助理人员 +1wEoU.l2
associated company 联属公司,联营公司 KRxJ2
association 联合,结合;协会,社团 .8QhJHwd
assumption 假设,假定 ~a_hOKU5
at a given date 在某一特定时日 X.#*+k3s0
attestation 鉴证,公证 LhAN( [
attestation service 鉴证服务 FC+-|1?C
audit adjustment 审计调整 U1:m=!S;x
audit areas 审计领域 ;cVK2'
audit conclusion 审计结论 B5 /8LEWw
audit effectiveness 审计效果 MX]#|hEeQ
audit efficiency 审计效率 8d*S9p,/
audit engagement letter 审计业务约定书 S!A:/(^WB
audit evidence 审计证据 V<WWtu;3
audit fee 审计费 F2zo
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audit files 审计档案 6|p8_[
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audit findings 审计中发现的事项 YQD`4ND
audit implementation stage 审计实施阶段 cy@oAoBq
audit mark 审计标识 fa]8v
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audit materiality 审计重要性 bDDP:INm.
audit method 审计方法 R>"pJbS;L
audit objective 审计目标,审计目的 .*N,x(V
audit of financial statements 会计报表审计,财务报表审计 B4un6-<i
audit opinion 审计意见 w(bvs&`{uC
audit period 被审计期间,被审计年度 eY`z\I
audit plan 审计计划 $|7"9W}m*
audit planning 编制审计计划,制定审计计划,审计计划 $zOV*O2
audit planning stage 审计计划阶段 jk`U7G*
audit procedure 审计程序 z2V ->UK)
audit programme 审计程序表,具体审计计划 @8 c@H#H
audit report 审计报告 }'vQUGu8z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 GdC=>\]
audit report with a qualified opinion 有保留意见的审计报告 2.nT k
audit report with an adverse opinion 否定意见的审计报告 AM?ZhM
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 c@,1?q1
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audit responsibility 审计责任 x(>XM:|
audit results 审计结果 @B0fRG y
audit risk 审计风险 1
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audit sampling 审计抽样 y=9fuGL6
audit sampling techniques 审计抽样方法,审计抽样技术 E<LH-_$
audit strategies 审计策略 +mG"m hF
audit summary 审计总结,审计小结 ,r3`u2)
audit team 审计小组 Y|mtQE?c
audit test 审计测试 F+G+XtOS
audit trail 审计轨迹 IV&5a]j
audit work 审计工作 PM@_ZJ'x
audit working paper 审计工作底稿 dgQ<>+9]6
audited financial statement 审计会计报表,已审计财务报表 nd\$Y
Auditing Guidelines (the~) 审计规范指南 wy|b Hkr_
auditing standards 审计准则 M`7lYw\Or!
audit-oriented working paper (审计)业务类工作底稿 M.SF}U
authorisation 授权 _$A?
authorisation of transaction 交易的授权 r+Sv(KS4i^
availability 可获得性 7&etnQJ{
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balance 余额;差额;平衡 d?5oJ'JU
balance sheet 资产负债表 "w 4^i!\
bank 银行 zBca$Vp
bank account 银行账户,银行户头 A~{vja0?
bank statement 银行对账单 Z[!kEW
barter transaction 易货交易,以物换物交易 L5:1dF
basis of audit 审计依据 \1?'JdN
basis of preparation (会计报表的)编制基础 EFU)0IAL[
book of account 账目,账簿 y:zNf?6&
borrowing 借款,贷款,借债 ) F -8
branch 分支,分支机构,分店 v"Bm4+c&0
brought forward (账户余额等的)承上年,承上期,承上页 P7X3>5<;q
budget 预算 '4GN%xi
building 建筑物;大楼 "KCG']DF
business conditions 业务情况,经营情况 (3K,f4S@
business licence (企业等的)营业执照 sc-+?i
business relation 业务关系 #3>jgluM'
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