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 0(f+a_2^Q
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审计词汇英汉对照 n~\; +U
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ability to continue as a going concern 持续经营能力 'SlZ-SdR
acceptability 可接受性,可接受程度 d|Wqx7t]P
acceptable level of detection risk 检查风险的可接受水平 !a:e=b7g
acceptance of engagement 接受委托 ElB[k<
accepting the engagement for the first time 首次接受委托 k;t G-~\d
access to asset 对资产的接触 6=$<
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according to 根据,依据,依照 F09%f"9
account balance 账户余额 u*=^>LD
account for 对……进行会计处理,核算;解释 oNPvks dC;
accounting 会计,会计学 5m0lk|`
accounting advisory serve 会计咨询服务 w*/@|r39
accounting firm 会计师事务所 aAGV\o{^
accounting information 会计信息,会计资料 .(cpYKFX
accounting period 会计期间 u1y>7,Z6W
accounting policies 会计政策 G93V=Bk=
accounting professional bodies 会计职业组织,会计职业团体 ?G',Qtz<K
accounting records 会计记录 d;gs1]E50
accounting responsibility 会计责任 _^(1Qb[
accounting service 会计服务 Q[NoFZ
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accounting standards 会计准则 579D
Accounting Standards for Business Enterprises 企业会计准则 jR[c3EA
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accounting system 会计系统 VPT?z
accounting treatment 会计处理 .4"BN<9
accuracy 准确性,精确性 [s]$&
additional audit procedures 追加审计程序 TS+jDs
addressee 收件人,收信人 %Y;^$%X%_
Administration of State-owned Assets (the~) 国有资产管理局 Hqs-q4G$
administrative laws and regulations 行政法规 71AYDO
adverse impact 不利影响,负面影响 H^S<bZ
adverse opinion 反对意见 +
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advisory group 咨询组,顾问组 l\V1c90m
agency fee 代理费,代理费用 `Rt w'Uz
aggregate 总计,合计为…… j[dZ*Jr_
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 }1k?t h
amend 修改,修订 +<p&Va#
amortisation 摊销 jG{?>^
analytical capacity 分析能力 8VQ!&^9!U#
analytical procedures 分析性程序 q\i&ERr
annual financial statements 年度会计报表,年度财务报表 YV|_y:-
appendix 附录,附表 LB]3-FsU+
applicable 适用的 d{NMG)`x\
applicable laws and regulations 适用的法规 PH8
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application systems 应用系统 z
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apply consistently 一贯地执行,一贯地实施 4<UAT|L^`
appropriate 适当的,合适的; OZf@cOTWK
征用,挪用 Y(1?uVYW\d
appropriate authorization 适当的授权 aL&egM*
appropriateness of audit evidence 审计证据的适当性 3zKeN:w
approval 批准,核准 P#!gP3
assertion (会计报表上的)认定;确认 M"s:*
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 Pb T2-
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asset 资产,财产 mUP!jTF
asset restructuring 资产重组 RiR],Sj
assignment of duties 职责的划分 rWNe&gFM
assistant 助理,助理人员 v07A3oj
associated company 联属公司,联营公司 yZp/P %y
association 联合,结合;协会,社团 l(Hz9
assumption 假设,假定 GQYn |vm
at a given date 在某一特定时日 ESoC7d&.K{
attestation 鉴证,公证 .K4)#oC
attestation service 鉴证服务 fCY??su*
audit adjustment 审计调整 ^}vf
audit areas 审计领域 nTGf
audit conclusion 审计结论 3D@3jyo:
audit effectiveness 审计效果 +(:Qf+:
audit efficiency 审计效率 19O
audit engagement letter 审计业务约定书 0%&}w U
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audit evidence 审计证据 dB#c$1
audit fee 审计费 4Lk<5Ho
audit files 审计档案 =BR+J9
audit findings 审计中发现的事项 zq$L[X
audit implementation stage 审计实施阶段 5
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audit mark 审计标识 i qxMTH#!
audit materiality 审计重要性 _\k?uUo&,^
audit method 审计方法 > fV"bj.
audit objective 审计目标,审计目的 l{^s4
audit of financial statements 会计报表审计,财务报表审计 ^4]=D nd%
audit opinion 审计意见 YGQ/zB^Pj
audit period 被审计期间,被审计年度 9wf"5c
audit plan 审计计划 `IBNBJy
audit planning 编制审计计划,制定审计计划,审计计划 \5<Z [#{
audit planning stage 审计计划阶段 -"H$&p~
audit procedure 审计程序 7>MG8pf3a
audit programme 审计程序表,具体审计计划 fsEQ4xN'
audit report 审计报告 ,37<FXX,
audit report with a disclaimer of opinion 拒绝表示意见审计报告 DEkv,e
audit report with a qualified opinion 有保留意见的审计报告 n;=FD;}j+
audit report with an adverse opinion 否定意见的审计报告 Xe:^<$z
audit report with dual dates 双重日期审计报告 &D-z|ZjgHi
audit reporting stage 审计报告阶段 mc2uI-W
audit responsibility 审计责任 y?r`[{L(lA
audit results 审计结果
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audit risk 审计风险 c}S<<LR
audit sampling 审计抽样 MK
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audit sampling techniques 审计抽样方法,审计抽样技术 %o\+R0K
audit strategies 审计策略 cg]Gt1SU
audit summary 审计总结,审计小结 rZB='(?
audit team 审计小组 }zkFl{/u
audit test 审计测试 s 8K.A~5 w
audit trail 审计轨迹 &CXk=Wj
audit work 审计工作 862rol
audit working paper 审计工作底稿 ,S(Z\[x0
audited financial statement 审计会计报表,已审计财务报表 g#6R
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Auditing Guidelines (the~) 审计规范指南 M(\{U"%@?
auditing standards 审计准则 0x*|X@6\
audit-oriented working paper (审计)业务类工作底稿 3
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authorisation 授权 ->IZZ5G<
authorisation of transaction 交易的授权 /4 Kd
availability 可获得性 ^ @=4HtA
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balance 余额;差额;平衡 BaP'y8dVN
balance sheet 资产负债表 SQ+r'g
bank 银行 4=y&}3om(0
bank account 银行账户,银行户头 W79.Nj2`
bank statement 银行对账单 An?#B4:
barter transaction 易货交易,以物换物交易 WO!OaC?+B,
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 6M_ W(
book of account 账目,账簿 w9"~NK8xzM
borrowing 借款,贷款,借债 %}~(%@qB>+
branch 分支,分支机构,分店 @}PX:*c
brought forward (账户余额等的)承上年,承上期,承上页 >y#qn9rV1
budget 预算 ='1hvv/
building 建筑物;大楼 }Cfl|t<5f
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 >hG*=4oh
business relation 业务关系 3gJZlH5IR
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