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 <amdPo+2D
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审计词汇英汉对照 kUQdi%3yY;
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ability to continue as a going concern 持续经营能力 N.|uPq$R
acceptability 可接受性,可接受程度 $qfNEAmDf\
acceptable level of detection risk 检查风险的可接受水平 k{.`=j
acceptance of engagement 接受委托 9vJ'9Z2\
accepting the engagement for the first time 首次接受委托 qb>mU
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access to asset 对资产的接触 uDsof?z
according to 根据,依据,依照 :DR}lOi`
account balance 账户余额 p|VgtQ/)%
account for 对……进行会计处理,核算;解释 Hy#<fKz`!
accounting 会计,会计学 +BkmI\
accounting advisory serve 会计咨询服务 SMbhJ}\O
accounting firm 会计师事务所 *N3X"2X:
accounting information 会计信息,会计资料 /|aD,JVN"
accounting period 会计期间 AJR`ohh
accounting policies 会计政策 T`SpIdzB.
accounting professional bodies 会计职业组织,会计职业团体 f>jAu;S
accounting records 会计记录 Ah1fcXED
accounting responsibility 会计责任 wd0 *"c@
accounting service 会计服务 /\|Behif
accounting standards 会计准则 I9E]zoj8
Accounting Standards for Business Enterprises 企业会计准则 -+Ab[
accounting system 会计系统 V]0~BV
accounting treatment 会计处理 }pL#C
accuracy 准确性,精确性 6YpP/
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additional audit procedures 追加审计程序 SKrkB~%z
addressee 收件人,收信人 sboX<
Administration of State-owned Assets (the~) 国有资产管理局 ylBjuD+
administrative laws and regulations 行政法规 @#KZ2^
adverse impact 不利影响,负面影响 }@avGt;v
adverse opinion 反对意见 ;_?RPWZ;MO
advisory group 咨询组,顾问组 }
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agency fee 代理费,代理费用 Tq`rc"&7u
aggregate 总计,合计为…… LGF5yRk
alternation of document and record 变造文件和记录 2N[S*#~*e
alternative audit procedures 替代审计程序,备选审计程序 Fun+L@:;
amend 修改,修订 J:JkX>n%k=
amortisation 摊销 gDBdaxR<
analytical capacity 分析能力 6A*k
analytical procedures 分析性程序 QzX|c&&>u2
annual financial statements 年度会计报表,年度财务报表 |)IS[:X
appendix 附录,附表 oJbMUEQQq
applicable 适用的 CJ#1
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applicable laws and regulations 适用的法规 4l`"P~=
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application systems 应用系统 {8Uk]
apply consistently 一贯地执行,一贯地实施 D+xHTQNTL
appropriate 适当的,合适的; nK;
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appropriate authorization 适当的授权 8^ezqd`
appropriateness of audit evidence 审计证据的适当性 i\z ,)xp
approval 批准,核准 k^v P|*eu
assertion (会计报表上的)认定;确认 Zm~oV?6
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6N {|;R@2
asset 资产,财产 S1oP_A[|
asset restructuring 资产重组 1Wy0#?L
assignment of duties 职责的划分 #gd`X|<Ch
assistant 助理,助理人员 (!^; ar^
associated company 联属公司,联营公司 yJGM"$
association 联合,结合;协会,社团 MH=;[ | N
assumption 假设,假定 d1=fA%pJ
at a given date 在某一特定时日 1T@#gE["Ic
attestation 鉴证,公证 TSHQ>kP
attestation service 鉴证服务 cop \o4ia
audit adjustment 审计调整 R@Kzdeo
audit areas 审计领域 tj=l!
audit conclusion 审计结论 sGs_w:Hn
audit effectiveness 审计效果 ;R8pVj!1f
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 ;u
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audit evidence 审计证据 )S2GPn7
audit fee 审计费 }Uc)iNU
audit files 审计档案 LIZsDTU
audit findings 审计中发现的事项 POtwT">z
audit implementation stage 审计实施阶段 @XRN#_{
audit mark 审计标识 }4A $j{\
audit materiality 审计重要性 smTPca)7s
audit method 审计方法 /a:sWmxMT
audit objective 审计目标,审计目的 a-<&(jV
audit of financial statements 会计报表审计,财务报表审计 m0zbG1OE
audit opinion 审计意见 9C2
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audit period 被审计期间,被审计年度 ! >l)*jN8
audit plan 审计计划 z.%K5vrO>
audit planning 编制审计计划,制定审计计划,审计计划 _Nmc1azS
audit planning stage 审计计划阶段 @+P7BE}
audit procedure 审计程序 P>s3Rh3:
audit programme 审计程序表,具体审计计划 wW?/`>@
audit report 审计报告 o@!Uds0
audit report with a disclaimer of opinion 拒绝表示意见审计报告 m^M sp:T,
audit report with a qualified opinion 有保留意见的审计报告 suP/I?4'@
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 TCI%Ox|a
audit reporting stage 审计报告阶段 RC>79e/u<
audit responsibility 审计责任 -SGoE=
audit results 审计结果 e0; KmQjG
audit risk 审计风险 ;('(Yn7~
audit sampling 审计抽样 9p{7x[ C
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 xYUC|c1Q9
audit summary 审计总结,审计小结 %SHgXd#X
audit team 审计小组 z;#]xC
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audit test 审计测试 { *&Wc Os
audit trail 审计轨迹 _)U[c;^6
audit work 审计工作 zm7IkYF
audit working paper 审计工作底稿 8+yCP_Y4
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 7)U08"
auditing standards 审计准则 2LqJ.HH
audit-oriented working paper (审计)业务类工作底稿 mufJ@Y S#
authorisation 授权 /3`(Ki{
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authorisation of transaction 交易的授权 ,/uVq G
availability 可获得性 n
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balance 余额;差额;平衡 [W#M(`}D
balance sheet 资产负债表 }mx>3G{d
bank 银行 8,DY0PGP
bank account 银行账户,银行户头 JsZLBq*lP
bank statement 银行对账单 }Jr!aM'
barter transaction 易货交易,以物换物交易 6*uWRjt
basis of audit 审计依据 (+w>hCI
basis of preparation (会计报表的)编制基础 F
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book of account 账目,账簿 a\@k5?
borrowing 借款,贷款,借债 5_\+8A*
branch 分支,分支机构,分店 fDU_eyt/Z'
brought forward (账户余额等的)承上年,承上期,承上页 p}:"@6
budget 预算 []I_r=
building 建筑物;大楼 9iy3 dy^
business conditions 业务情况,经营情况 z
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business licence (企业等的)营业执照 t<DZW#
business relation 业务关系 &4R-5i2a
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