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 NTEN
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审计词汇英汉对照 ?\)h2oi!F5
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ability to continue as a going concern 持续经营能力 3/PvH E{R
acceptability 可接受性,可接受程度 Wffz&pR8
acceptable level of detection risk 检查风险的可接受水平 !?
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acceptance of engagement 接受委托 m\XG7uo~
accepting the engagement for the first time 首次接受委托 4*D"*kR;
access to asset 对资产的接触 MMUlA$*t
according to 根据,依据,依照 d"n"A?nXh
account balance 账户余额 ]1pB7XL
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 D1$ER>
accounting advisory serve 会计咨询服务 K- $,:28
accounting firm 会计师事务所 6B*#D.fd*
accounting information 会计信息,会计资料 6`vW4]zu
accounting period 会计期间 4UUbX
accounting policies 会计政策 rLE+t(x(0
accounting professional bodies 会计职业组织,会计职业团体 tj*/%G{Y
accounting records 会计记录 awI{%u_(nA
accounting responsibility 会计责任 HOF=qE*p
accounting service 会计服务 1/~=61msc
accounting standards 会计准则 ,<'>jaC
Accounting Standards for Business Enterprises 企业会计准则 [[w |
accounting system 会计系统 1;DRcVyS+
accounting treatment 会计处理 ?
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accuracy 准确性,精确性 =
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additional audit procedures 追加审计程序 UG=]8YY!
addressee 收件人,收信人 [qC0YM
Administration of State-owned Assets (the~) 国有资产管理局 OScqf]H
administrative laws and regulations 行政法规 &r~s3S{pQ
adverse impact 不利影响,负面影响 [3I|
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adverse opinion 反对意见 ! nvg:$.&
advisory group 咨询组,顾问组 VX82n,'=t
agency fee 代理费,代理费用
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aggregate 总计,合计为…… 5&h">_j
alternation of document and record 变造文件和记录 <9piKtb|L
alternative audit procedures 替代审计程序,备选审计程序 |q8N$m
amend 修改,修订 zA8@'`Id
amortisation 摊销 AFm9"mQrw
analytical capacity 分析能力 \@WVeFr
analytical procedures 分析性程序 Lt=32SvTn
annual financial statements 年度会计报表,年度财务报表 jU7[z$GX
appendix 附录,附表 V=dOeuYd
applicable 适用的 3l45(%g+
applicable laws and regulations 适用的法规 y(MB_B7j
application systems 应用系统 xVbRCu#Z
apply consistently 一贯地执行,一贯地实施 ux)*B}/xh
appropriate 适当的,合适的; gwQMy$
征用,挪用 ZQ+DAX*MS
appropriate authorization 适当的授权 DKu$u ]Z
appropriateness of audit evidence 审计证据的适当性 TH'8^w f
approval 批准,核准 K%+4M#jj5
assertion (会计报表上的)认定;确认 -l57!s~V
assessed level of control risk 对控制风险的评估,控制风险的评估水平 lFnYQab
asset 资产,财产 ~F@n `!c
asset restructuring 资产重组 kj[boxN
assignment of duties 职责的划分 DAP/
assistant 助理,助理人员 ^@O7d1&y
associated company 联属公司,联营公司 R"V90b Cf
association 联合,结合;协会,社团 ?z#*eoPr
assumption 假设,假定 "q+Z*
at a given date 在某一特定时日 3
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attestation 鉴证,公证 D@gC(&U/6
attestation service 鉴证服务 05T?c{ ;
audit adjustment 审计调整 2m:K
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audit areas 审计领域 p|2GPrA]aL
audit conclusion 审计结论 2O
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audit effectiveness 审计效果 Yq6 @R|u
audit efficiency 审计效率 2SC-c `9)
audit engagement letter 审计业务约定书 x>Q% hl
audit evidence 审计证据 g:)iEw>a
audit fee 审计费 lWj*tnnn[
audit files 审计档案 G6zFQ\&f
audit findings 审计中发现的事项 m\XsU?SuX
audit implementation stage 审计实施阶段 q9rm9#}[J#
audit mark 审计标识
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audit materiality 审计重要性 mz6]=]1w
audit method 审计方法
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audit objective 审计目标,审计目的 v{t
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audit of financial statements 会计报表审计,财务报表审计 AZc=Bbh
audit opinion 审计意见 n'V{
audit period 被审计期间,被审计年度 zhs@YMY
audit plan 审计计划 b.RU%Y#>\
audit planning 编制审计计划,制定审计计划,审计计划 |YROxY"ML
audit planning stage 审计计划阶段 B._YT
audit procedure 审计程序 [(x*!,=
audit programme 审计程序表,具体审计计划 UzaAL9k
audit report 审计报告 1gkpK`u(B
audit report with a disclaimer of opinion 拒绝表示意见审计报告 6R<+_e+v
audit report with a qualified opinion 有保留意见的审计报告 y*+8Z&i.:
audit report with an adverse opinion 否定意见的审计报告 FqA
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audit report with dual dates 双重日期审计报告 eZ(ThA*2=t
audit reporting stage 审计报告阶段 Dh2Cj-|
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audit responsibility 审计责任 z6@8Is
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audit results 审计结果 fm-m?=
audit risk 审计风险 G)I`
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audit sampling 审计抽样 ]dNNw`1\V
audit sampling techniques 审计抽样方法,审计抽样技术 Pb?v i<ug+
audit strategies 审计策略 ao9#E"BfM
audit summary 审计总结,审计小结 2H.g!( Oza
audit team 审计小组 /i>n1>~yn
audit test 审计测试 '[liZCg
audit trail 审计轨迹 @a@}xgn{
audit work 审计工作 $3 -QM
audit working paper 审计工作底稿 {f-O~P<Z4
audited financial statement 审计会计报表,已审计财务报表 ,b!D8{W"N
Auditing Guidelines (the~) 审计规范指南 N
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auditing standards 审计准则 MZQDFuvDxZ
audit-oriented working paper (审计)业务类工作底稿 _LwF:19Il
authorisation 授权 P1rjF:x[*
authorisation of transaction 交易的授权 d%0Gsga}
availability 可获得性 C
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balance 余额;差额;平衡 tcXXo&ZS
balance sheet 资产负债表 p=nbsS~":
bank 银行 $aJ6i7C,j}
bank account 银行账户,银行户头 ,3_Sf?
bank statement 银行对账单 2YZ>nqy
barter transaction 易货交易,以物换物交易 !hq*WtIk
basis of audit 审计依据 |E?r+]
basis of preparation (会计报表的)编制基础 >"!ScYn
book of account 账目,账簿 b_nE4>
borrowing 借款,贷款,借债 Fdhgm{Y2s
branch 分支,分支机构,分店 _"@:+f,
brought forward (账户余额等的)承上年,承上期,承上页 N gF7$@S
budget 预算 I?PqWG!O
building 建筑物;大楼 [G$ #jUt/O
business conditions 业务情况,经营情况 e,}h^^"
business licence (企业等的)营业执照
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business relation 业务关系 3A`]Rk
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