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 [<
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审计词汇英汉对照 D:K"J><@
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ability to continue as a going concern 持续经营能力 *EO*Gg0d
acceptability 可接受性,可接受程度 NG\'Ii:-J
acceptable level of detection risk 检查风险的可接受水平 z+M{zr
acceptance of engagement 接受委托 a{^2c!
accepting the engagement for the first time 首次接受委托 AD!w:jT9
access to asset 对资产的接触 D0
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according to 根据,依据,依照 +p _?ekV\
account balance 账户余额 F W2x
account for 对……进行会计处理,核算;解释 MowAM+?^}
accounting 会计,会计学 UZ<.R"aK
accounting advisory serve 会计咨询服务 =>o !
accounting firm 会计师事务所 !:xE
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accounting information 会计信息,会计资料 uZf
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accounting period 会计期间 *E>R1bJ8
accounting policies 会计政策 `o9:6X?RA
accounting professional bodies 会计职业组织,会计职业团体 TXd6o=
accounting records 会计记录 EAr;
accounting responsibility 会计责任 9A{D<h}yk
accounting service 会计服务 G{|"WaKW
accounting standards 会计准则 ZJFF4($qN
Accounting Standards for Business Enterprises 企业会计准则 aox@- jyr
accounting system 会计系统 ON{a'H
accounting treatment 会计处理 &&jQ4@m}j
accuracy 准确性,精确性 s7jNRY V
additional audit procedures 追加审计程序 iVVR$uzhH
addressee 收件人,收信人 KD
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Administration of State-owned Assets (the~) 国有资产管理局 5D-as9k*
administrative laws and regulations 行政法规 U7fNA7#x"
adverse impact 不利影响,负面影响 s LD Ea
adverse opinion 反对意见 ETH
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advisory group 咨询组,顾问组 lpB:lRM
agency fee 代理费,代理费用 f]sR4mhO
aggregate 总计,合计为…… pP# _B
alternation of document and record 变造文件和记录 ^K8XY@{&
alternative audit procedures 替代审计程序,备选审计程序 xe.f
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amend 修改,修订 t\2-7Ohj6
amortisation 摊销 7N5M=f.DS(
analytical capacity 分析能力 2A*,9S|Y
analytical procedures 分析性程序 gQ{<2u
annual financial statements 年度会计报表,年度财务报表 3*{l^<`:gA
appendix 附录,附表 Jv%)UR.]
applicable 适用的 ]A\qI>,
applicable laws and regulations 适用的法规 BTOl`U
application systems 应用系统 b9wC:NgQx
apply consistently 一贯地执行,一贯地实施 S<*1b 6%D
appropriate 适当的,合适的; iYdg1
征用,挪用 "-5FUKI-
appropriate authorization 适当的授权 EronNtu8i
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 %k"hzjXAw
assertion (会计报表上的)认定;确认 -IDhK}C&T
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =_6 Q26
asset 资产,财产 TgLr4Ex
asset restructuring 资产重组 _ Fk^lDI-
assignment of duties 职责的划分 BHkicb ?
assistant 助理,助理人员 t82*rCIB{
associated company 联属公司,联营公司 n~jW
association 联合,结合;协会,社团 JHg;2xm"<K
assumption 假设,假定 _S*QIbO
at a given date 在某一特定时日 /7a3*a
attestation 鉴证,公证 kA2)T,s74
attestation service 鉴证服务 l Ny<E!0
audit adjustment 审计调整 Mx3f T
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audit areas 审计领域 .G<Or`K^i
audit conclusion 审计结论 }`2+`w%uZ
audit effectiveness 审计效果 3EA_-?
audit efficiency 审计效率 . 7Pp'-hK
audit engagement letter 审计业务约定书 gA5DEit
audit evidence 审计证据 ;s4e8![o3
audit fee 审计费 or)fx/ %h
audit files 审计档案 ^g <Lu/5w
audit findings 审计中发现的事项 sAK&^
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audit implementation stage 审计实施阶段 )"00fZL
audit mark 审计标识 nAsc^Yh
audit materiality 审计重要性 -l"8L;`
audit method 审计方法 %u Dd#+{
audit objective 审计目标,审计目的 sI#h&V,9
audit of financial statements 会计报表审计,财务报表审计 )Dcee@/7S
audit opinion 审计意见 \pI
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audit period 被审计期间,被审计年度 )%:
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audit plan 审计计划 [H2su|rBI`
audit planning 编制审计计划,制定审计计划,审计计划 4i29nq^n
audit planning stage 审计计划阶段 u b@'(*
audit procedure 审计程序 i-sm 9K'ns
audit programme 审计程序表,具体审计计划 #yCnM]cEn
audit report 审计报告 |g\CS4$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 S!
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audit report with a qualified opinion 有保留意见的审计报告 `K2vG`c
audit report with an adverse opinion 否定意见的审计报告 "?Jf#
audit report with dual dates 双重日期审计报告 2T"[$iH!7
audit reporting stage 审计报告阶段 `
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audit responsibility 审计责任 .4=A:9
audit results 审计结果 MR* %lZpB
audit risk 审计风险 7#g<fh
audit sampling 审计抽样 pTYV@5|
audit sampling techniques 审计抽样方法,审计抽样技术 tkHUX!Ow;
audit strategies 审计策略 %1i *Y*wg
audit summary 审计总结,审计小结 h{PJ4U{W
audit team 审计小组 r+MqjdXG
audit test 审计测试 (j}edRUnB
audit trail 审计轨迹 z)*\njYe
audit work 审计工作 M
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audit working paper 审计工作底稿 FJB
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audited financial statement 审计会计报表,已审计财务报表 c+<gc:#jy
Auditing Guidelines (the~) 审计规范指南 !j0iLYo(*
auditing standards 审计准则 v;"
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audit-oriented working paper (审计)业务类工作底稿 b$B-LvHd1
authorisation 授权 zOL*XZ0c
authorisation of transaction 交易的授权 qh wl
availability 可获得性 ^coj ETOv
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balance 余额;差额;平衡 \j vS`+
balance sheet 资产负债表 CDFkH
bank 银行 `6G:<wX
bank account 银行账户,银行户头 \H/}|^+@
bank statement 银行对账单 liH1r1M
barter transaction 易货交易,以物换物交易 /^[K
basis of audit 审计依据 oeG?2!Zh
basis of preparation (会计报表的)编制基础 o@|kq1m8
book of account 账目,账簿 `Jl_'P}
borrowing 借款,贷款,借债 JjQTD-^
branch 分支,分支机构,分店 &_Gu'A({J
brought forward (账户余额等的)承上年,承上期,承上页 9OM&&Ue<E
budget 预算 I]N!cEr;@-
building 建筑物;大楼 `
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business conditions 业务情况,经营情况 2!Pwg0%2
business licence (企业等的)营业执照 7FP
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business relation 业务关系 `b[@GGv
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