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 (pd$?
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审计词汇英汉对照 'v~'NWfd
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ability to continue as a going concern 持续经营能力 > 0MP[
acceptability 可接受性,可接受程度 8YQuq.(>a
acceptable level of detection risk 检查风险的可接受水平 0_gN]>,9n
acceptance of engagement 接受委托 I[Lg0H8
accepting the engagement for the first time 首次接受委托 hr
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access to asset 对资产的接触 3-
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according to 根据,依据,依照 8m?(* [[
account balance 账户余额 UxTLr-db^
account for 对……进行会计处理,核算;解释 9kH~=`: ?
accounting 会计,会计学 FOsd{Fw
accounting advisory serve 会计咨询服务 fd&Fn=!
accounting firm 会计师事务所 KFd
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accounting information 会计信息,会计资料 qY#*LqV
accounting period 会计期间 "/aZ*mkjfJ
accounting policies 会计政策 Xb%q9Z
accounting professional bodies 会计职业组织,会计职业团体 A-CU%G9
accounting records 会计记录 t<p#u=jOa
accounting responsibility 会计责任 ?ZlXh51
accounting service 会计服务 +?{"Q#.>;
accounting standards 会计准则 G;G*!nlWf
Accounting Standards for Business Enterprises 企业会计准则 o+E~iCu5
accounting system 会计系统 1_]X
accounting treatment 会计处理 cmG27\c RO
accuracy 准确性,精确性 \34vE@V*
additional audit procedures 追加审计程序 .KA-=$~J1
addressee 收件人,收信人 4^L;]v,|7
Administration of State-owned Assets (the~) 国有资产管理局 u /F!8#
administrative laws and regulations 行政法规 s|Mo
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adverse impact 不利影响,负面影响 o72r `2
adverse opinion 反对意见 'v6@5t19j
advisory group 咨询组,顾问组 XjG S.&'I
agency fee 代理费,代理费用 OTXZdAv
aggregate 总计,合计为…… c4tw)O-X
alternation of document and record 变造文件和记录 \)~d,M}kK
alternative audit procedures 替代审计程序,备选审计程序 D;p
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amend 修改,修订 }
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amortisation 摊销 t`Z'TqP R
analytical capacity 分析能力 k:Pn.<
analytical procedures 分析性程序 PAYw:/(P
annual financial statements 年度会计报表,年度财务报表 Pao^>rj
appendix 附录,附表 BIWe Hx
applicable 适用的 ,UY1.tR(
applicable laws and regulations 适用的法规 `}Zqmfs
application systems 应用系统 QRQZ{m
apply consistently 一贯地执行,一贯地实施 l)%PvLbL
appropriate 适当的,合适的; [Yt{h9
征用,挪用 fN&\8SPE
appropriate authorization 适当的授权 qIi
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appropriateness of audit evidence 审计证据的适当性 xb,d,(^ ]R
approval 批准,核准 EqW~K@
assertion (会计报表上的)认定;确认 FH,]'
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Dkz/hg:q
asset 资产,财产 FiUQ2w4
asset restructuring 资产重组 -5<[oBL;
assignment of duties 职责的划分 f{P1.?a
assistant 助理,助理人员 X4V>qHV72
associated company 联属公司,联营公司 <fUo@]Lv
association 联合,结合;协会,社团 Cyg2o<O@
assumption 假设,假定 l_h:S`z.
at a given date 在某一特定时日 \d@5*q
attestation 鉴证,公证 |MwV4^
attestation service 鉴证服务 E-z5mX.2
audit adjustment 审计调整 <V&0
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audit areas 审计领域 AP&//b,^M
audit conclusion 审计结论 =1IK"BA2?
audit effectiveness 审计效果 z?o8h
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audit efficiency 审计效率 E4X6f
audit engagement letter 审计业务约定书 "-Q+!byh
audit evidence 审计证据 ot}erC2~
audit fee 审计费 6("_}9ZOc
audit files 审计档案 b84l`J
audit findings 审计中发现的事项 mLhM_=
audit implementation stage 审计实施阶段 K[z)ts-
audit mark 审计标识 2HeX( rB
audit materiality 审计重要性 I"Zp^j
audit method 审计方法 Nfa&r
audit objective 审计目标,审计目的 F3|^b{'zO
audit of financial statements 会计报表审计,财务报表审计 HRf;bKZ
audit opinion 审计意见 6w^P{%ul
audit period 被审计期间,被审计年度 [H h-F#|R
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 "_WN[jm
audit planning stage 审计计划阶段 J2z/XHS
audit procedure 审计程序 q'mh*
audit programme 审计程序表,具体审计计划 #V>R#Oh}
audit report 审计报告 : K|
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 QOWGQl%!
audit report with a qualified opinion 有保留意见的审计报告 &6sF wK
audit report with an adverse opinion 否定意见的审计报告 g|~px$<iY
audit report with dual dates 双重日期审计报告 vIV|y>;g
audit reporting stage 审计报告阶段 -|.NwGh
audit responsibility 审计责任 p<fCGU
audit results 审计结果 4XpWDfa.}
audit risk 审计风险 ,L<JG
audit sampling 审计抽样 _Y; TS1u
audit sampling techniques 审计抽样方法,审计抽样技术 PT
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audit strategies 审计策略 7e"}ojt$
audit summary 审计总结,审计小结 6K.2VY#
audit team 审计小组 `zQuhD 8W
audit test 审计测试 $TIeeTB
audit trail 审计轨迹 rW?Wd
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audit work 审计工作 '`jGr+K,wU
audit working paper 审计工作底稿 \g}]u(zg%
audited financial statement 审计会计报表,已审计财务报表 s$M(-"mg
Auditing Guidelines (the~) 审计规范指南 @|
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auditing standards 审计准则 /QXUD.(
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audit-oriented working paper (审计)业务类工作底稿 m{q'RAw
authorisation 授权 ` Ig5*X4|
authorisation of transaction 交易的授权 3TwjC:Yhv2
availability 可获得性 Q#g`D,:o%~
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balance 余额;差额;平衡 $)M3fZ$#
balance sheet 资产负债表 C~En0 G1
bank 银行 ]_s3<&R
bank account 银行账户,银行户头 \YvG+7a
bank statement 银行对账单 ~]KdsT(=_
barter transaction 易货交易,以物换物交易 4"P9z}y=i
basis of audit 审计依据 &_L@hsm
basis of preparation (会计报表的)编制基础 -@> {q/
book of account 账目,账簿 Hv;xaT<}V
borrowing 借款,贷款,借债 D[$ "nc/
branch 分支,分支机构,分店 [Sm<X
brought forward (账户余额等的)承上年,承上期,承上页 R$&;
budget 预算 63fYX"
building 建筑物;大楼 jq~`rE
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business conditions 业务情况,经营情况 65LtCQ}
business licence (企业等的)营业执照 o#qdgZ
business relation 业务关系 07 LyB\l~
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