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 1dE|q{
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ability to continue as a going concern 持续经营能力 l`V^d
acceptability 可接受性,可接受程度 {0?]weN*
acceptable level of detection risk 检查风险的可接受水平 NZaMF.
acceptance of engagement 接受委托 J
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accepting the engagement for the first time 首次接受委托 ;q;}2
access to asset 对资产的接触 D'UYHc{
according to 根据,依据,依照 o'hwyXy/S
account balance 账户余额 {] Zet}2
account for 对……进行会计处理,核算;解释 ]y52%RAKI
accounting 会计,会计学 /bBFPrW
accounting advisory serve 会计咨询服务 uY"Bgz:=d
accounting firm 会计师事务所 >ow5aOlQ&
accounting information 会计信息,会计资料 !#' y#
accounting period 会计期间 Ug=)_~
accounting policies 会计政策 ^~65M/
accounting professional bodies 会计职业组织,会计职业团体 Rv^
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accounting records 会计记录 #1#?k
accounting responsibility 会计责任 &nXa/XIZ_
accounting service 会计服务 u,f$cR
accounting standards 会计准则 "n
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Accounting Standards for Business Enterprises 企业会计准则 &|j^?ro6
accounting system 会计系统 JPt0k
accounting treatment 会计处理 +|
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accuracy 准确性,精确性 #sg^l
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additional audit procedures 追加审计程序 lA1l
addressee 收件人,收信人 y G{;kJ P
Administration of State-owned Assets (the~) 国有资产管理局 /E|
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administrative laws and regulations 行政法规 )K"7=TvY
adverse impact 不利影响,负面影响 c7[+gc5}
adverse opinion 反对意见 %Q2<bj]
advisory group 咨询组,顾问组 )c"m:3D@
agency fee 代理费,代理费用 6Pzz= ai<
aggregate 总计,合计为…… ]DV=/RpJ9B
alternation of document and record 变造文件和记录 ^7zXi xp
alternative audit procedures 替代审计程序,备选审计程序 rERHfr`OU
amend 修改,修订 QaAWO
amortisation 摊销 pZA0Go2!IN
analytical capacity 分析能力 ? 016
analytical procedures 分析性程序 k#Bq8d
annual financial statements 年度会计报表,年度财务报表 +_E\Omcw
appendix 附录,附表 wFHbz9|@I
applicable 适用的 Z
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applicable laws and regulations 适用的法规 tI-u@
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application systems 应用系统 'GJ'Vli
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; p\&Lbu
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appropriate authorization 适当的授权 Y8$,So>~
appropriateness of audit evidence 审计证据的适当性 xD|CQo}:
approval 批准,核准 6_#:LFke
assertion (会计报表上的)认定;确认 74u_YA<"
assessed level of control risk 对控制风险的评估,控制风险的评估水平 @UG%B7
asset 资产,财产 ( ;(DI^Un8
asset restructuring 资产重组 9R6]OL)p
assignment of duties 职责的划分 2&+Nr+P
assistant 助理,助理人员 ja_.{Zv
associated company 联属公司,联营公司 p+pBk$4
association 联合,结合;协会,社团 |_ u
assumption 假设,假定 FO/[7ZH
at a given date 在某一特定时日 ztRe\(9bL
attestation 鉴证,公证 =8!FY"c*
attestation service 鉴证服务 ]3/_?n-"`
audit adjustment 审计调整 g
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audit areas 审计领域 8qi6>}A
audit conclusion 审计结论 e71dNL'$
audit effectiveness 审计效果 )^^Eh=Kbj
audit efficiency 审计效率 ys#V_ysb
audit engagement letter 审计业务约定书 f'>2
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audit evidence 审计证据 Pgp`g.$<
audit fee 审计费 `YinhO:Z
audit files 审计档案 1m5=Nu
audit findings 审计中发现的事项 `1T?\
audit implementation stage 审计实施阶段 D') m8:>
audit mark 审计标识
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audit materiality 审计重要性 (Q /Kp*a
audit method 审计方法
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audit objective 审计目标,审计目的 TcP
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audit of financial statements 会计报表审计,财务报表审计 `c
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audit opinion 审计意见 6L)]nE0^
audit period 被审计期间,被审计年度 M'"@l$[QM
audit plan 审计计划 9:\YEs"
audit planning 编制审计计划,制定审计计划,审计计划 cp&- 6 w+
audit planning stage 审计计划阶段 (r ]3tGp
audit procedure 审计程序 W_sAk~uK/
audit programme 审计程序表,具体审计计划 x2M'!VK>n1
audit report 审计报告 U~)i&":sN
audit report with a disclaimer of opinion 拒绝表示意见审计报告 0';U3:=i,
audit report with a qualified opinion 有保留意见的审计报告 !jIpgs5
audit report with an adverse opinion 否定意见的审计报告 a0]n>C`~
audit report with dual dates 双重日期审计报告 ;<9 dND
audit reporting stage 审计报告阶段 >Wbt_%dKy
audit responsibility 审计责任 #go!"HL
audit results 审计结果 "")I1iO
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audit risk 审计风险 rphfW:
audit sampling 审计抽样 u0M? l
audit sampling techniques 审计抽样方法,审计抽样技术 =mq
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audit strategies 审计策略 dg?[gD8!4&
audit summary 审计总结,审计小结 Xaca=tsO
audit team 审计小组 6u'+#nm
audit test 审计测试 <1L?Xhoc6
audit trail 审计轨迹 $<~o,e-4
audit work 审计工作 .8O.
audit working paper 审计工作底稿 tsLi5;KA]
audited financial statement 审计会计报表,已审计财务报表 # R
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Auditing Guidelines (the~) 审计规范指南 >C1**GQ
auditing standards 审计准则 k$u/6lw]IB
audit-oriented working paper (审计)业务类工作底稿 %nmD>QCe
authorisation 授权 b\dzB\,&
authorisation of transaction 交易的授权 EzXGb
availability 可获得性 rerl-T<3
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balance 余额;差额;平衡 n'&Cr0{
balance sheet 资产负债表 -S ASn
bank 银行 2[
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bank account 银行账户,银行户头 k6pXc<]8
bank statement 银行对账单 +].Zs<