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 IXnb]q.
B`i$Wt<7
审计词汇英汉对照 u t$c)_
e,(a6X
A I?
B,sl_w
6
Ew@L<v
*ot>WVB
ability to continue as a going concern 持续经营能力 I!P4(3skAB
acceptability 可接受性,可接受程度 GMl"{Oxo&
acceptable level of detection risk 检查风险的可接受水平 7'z(~3D
acceptance of engagement 接受委托 S_6g~PHsr
accepting the engagement for the first time 首次接受委托 A_Rrcsl4
access to asset 对资产的接触 Lbcy:E*g
according to 根据,依据,依照 1w
`2Dt
account balance 账户余额 e!GZSk
account for 对……进行会计处理,核算;解释 vB.l0!c\e_
accounting 会计,会计学 =J](.78
accounting advisory serve 会计咨询服务 6hO-H&r++
accounting firm 会计师事务所 1RLym9JN
accounting information 会计信息,会计资料 V43TO
accounting period 会计期间 p}u
ncIod
accounting policies 会计政策 6#U^<`
accounting professional bodies 会计职业组织,会计职业团体 ++b$E&lYU
accounting records 会计记录 w9MoT.kI}
accounting responsibility 会计责任 \Wr,<Y
accounting service 会计服务 kO1}?dWpa
accounting standards 会计准则 nq1
'F
Accounting Standards for Business Enterprises 企业会计准则 /&r|ec5
accounting system 会计系统 yI&9\fn
accounting treatment 会计处理 *$S#o#5
accuracy 准确性,精确性 /N6}*0Ru
additional audit procedures 追加审计程序 O#)jr-vXdV
addressee 收件人,收信人 @ &pqt6/t
Administration of State-owned Assets (the~) 国有资产管理局 rh66_eV
administrative laws and regulations 行政法规 ##cnFQCB
adverse impact 不利影响,负面影响 (,B#t7ka
adverse opinion 反对意见 Or8kp/d
advisory group 咨询组,顾问组 x:fW~!Xc6
agency fee 代理费,代理费用 y \D=Z
N@
aggregate 总计,合计为…… D/CIA8h3
alternation of document and record 变造文件和记录 r{_ >ldjq
alternative audit procedures 替代审计程序,备选审计程序 &l m#
amend 修改,修订 XRxj W
amortisation 摊销 :QPf~\w?
analytical capacity 分析能力 uR$i48}
analytical procedures 分析性程序 I-DXb
M
annual financial statements 年度会计报表,年度财务报表 V%*b@zv
appendix 附录,附表 ^AL2H'
applicable 适用的 ]A^4}CK^<
applicable laws and regulations 适用的法规 ml0*1Dw
application systems 应用系统 O6X"RsI}
apply consistently 一贯地执行,一贯地实施 B$XwTJ>
appropriate 适当的,合适的; [c~kF+8
征用,挪用 rzUlO5?R=
appropriate authorization 适当的授权 qtMD CXZ^n
appropriateness of audit evidence 审计证据的适当性 Yf}xwpuLk
approval 批准,核准 36vgX=}
assertion (会计报表上的)认定;确认 JeCg|@
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Dvc&RG
asset 资产,财产 TB!(('
asset restructuring 资产重组 #+k*1Jg
assignment of duties 职责的划分 E=$p^s
assistant 助理,助理人员 e#S0Fk)z
associated company 联属公司,联营公司 ]PR#W_&q
association 联合,结合;协会,社团 D+RiM~LH8
assumption 假设,假定 oyvKag
at a given date 在某一特定时日 -oP'4QVb
attestation 鉴证,公证 $n!K6fkX%
attestation service 鉴证服务 }ptq
)p
audit adjustment 审计调整 Kr-G{b_Pp
audit areas 审计领域 ;+/o?:AH
audit conclusion 审计结论 />44]A<
audit effectiveness 审计效果 (Un_!)
audit efficiency 审计效率 69G`2_eKCp
audit engagement letter 审计业务约定书 JSr$-C
fH
audit evidence 审计证据 ~ G6"3"
audit fee 审计费 t:)ERT")
audit files 审计档案 'hqBo|
audit findings 审计中发现的事项 ~}"]&%Q{J
audit implementation stage 审计实施阶段 Ig6T
g ?
audit mark 审计标识 eE@&ze>X
audit materiality 审计重要性 y[?-@7i
audit method 审计方法 SF[FmN!^^
audit objective 审计目标,审计目的 bZ1 78>J]
audit of financial statements 会计报表审计,财务报表审计 E3aDDFDH
audit opinion 审计意见 .(CP. d
audit period 被审计期间,被审计年度 $?P22"/p
audit plan 审计计划 _O"mfXl6
audit planning 编制审计计划,制定审计计划,审计计划 &--ej
|n
audit planning stage 审计计划阶段 $O)3q
$|
audit procedure 审计程序 S* *oA 6
audit programme 审计程序表,具体审计计划 x[3A+
audit report 审计报告 /Q{P3:k
audit report with a disclaimer of opinion 拒绝表示意见审计报告 tmUFT
audit report with a qualified opinion 有保留意见的审计报告 RQB
4s^t
audit report with an adverse opinion 否定意见的审计报告 T r0B[QF
audit report with dual dates 双重日期审计报告 Z\}K{#
audit reporting stage 审计报告阶段 tptN6Isuh
audit responsibility 审计责任 D B E4&
audit results 审计结果 umi5Wb<
audit risk 审计风险 fw6UhG
audit sampling 审计抽样 \>QF(J [8
audit sampling techniques 审计抽样方法,审计抽样技术 /3 B
$(
audit strategies 审计策略 j _L@U2i
audit summary 审计总结,审计小结 r.ZF_^y}+
audit team 审计小组 0tg8~H3yy
audit test 审计测试 \*f;X aa
audit trail 审计轨迹 mZz="ZLa:
audit work 审计工作 Y5ZZ3Ati
audit working paper 审计工作底稿 PjA6Ji;Hu
audited financial statement 审计会计报表,已审计财务报表 c(;a=n(E#
Auditing Guidelines (the~) 审计规范指南 YjOs}TD lx
auditing standards 审计准则 4;`oUt
'.
audit-oriented working paper (审计)业务类工作底稿 )B,|@ynu
authorisation 授权 3"n\8#X{
authorisation of transaction 交易的授权 I`KQ|h0%
availability 可获得性 UhA"nt0
B VA*y|Q6
balance 余额;差额;平衡 X4l@woh%
balance sheet 资产负债表 QTX8
L
bank 银行 B33$pUk
bank account 银行账户,银行户头 &F STpBu
bank statement 银行对账单 W"^wnGa@a
barter transaction 易货交易,以物换物交易 M])dJ9&e
basis of audit 审计依据 <Rh
6r}f
basis of preparation (会计报表的)编制基础 s*
U1
book of account 账目,账簿 M" ^PW,k
borrowing 借款,贷款,借债 Um#Wu]i
branch 分支,分支机构,分店 5%sE]Y#
brought forward (账户余额等的)承上年,承上期,承上页 _4^R9Bt
budget 预算 !aO` AC=5u
building 建筑物;大楼 (jU6GJRP
business conditions 业务情况,经营情况 ?v>ET2wD
business licence (企业等的)营业执照 `W/sP\3
business relation 业务关系 sBrI}[oyx
[kE."#