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 G}~b
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审计词汇英汉对照 J.`.lQ$z
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A K<_H`k*x
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ability to continue as a going concern 持续经营能力 bm7$D Kp#
acceptability 可接受性,可接受程度 -)<Nd:A
acceptable level of detection risk 检查风险的可接受水平 |s`q+ U -
acceptance of engagement 接受委托 Ap> n4~
accepting the engagement for the first time 首次接受委托 AAl`bhx'n
access to asset 对资产的接触 qC|re!K
according to 根据,依据,依照 %F/tbXy{
account balance 账户余额 )d1,}o
account for 对……进行会计处理,核算;解释 y.eBFf
accounting 会计,会计学 %I=J8$B]f
accounting advisory serve 会计咨询服务 4Y/!V[
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 W]*wxzf!5z
accounting period 会计期间 YGn:_9
accounting policies 会计政策 Hm^p^,}_x
accounting professional bodies 会计职业组织,会计职业团体 (c*Dvpo1
accounting records 会计记录 Ywr{/
accounting responsibility 会计责任 1wM
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accounting service 会计服务 yI;Qb7|^
accounting standards 会计准则 d$Xvax,C
Accounting Standards for Business Enterprises 企业会计准则 / L8=8
accounting system 会计系统 0nuFWV
accounting treatment 会计处理
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accuracy 准确性,精确性 rYqvG
additional audit procedures 追加审计程序 _[7uLWyC9
addressee 收件人,收信人 Dx%fW`
Administration of State-owned Assets (the~) 国有资产管理局 m
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administrative laws and regulations 行政法规 }?^G=IP4(
adverse impact 不利影响,负面影响 j?(QieBH
adverse opinion 反对意见 w$!n8Aqs
advisory group 咨询组,顾问组 h 2zCX
agency fee 代理费,代理费用 YD%Kd&es
aggregate 总计,合计为…… G7<X l}
alternation of document and record 变造文件和记录 6bn-NY:i
alternative audit procedures 替代审计程序,备选审计程序 HTG;'$H^
amend 修改,修订 EIfrZg7R
amortisation 摊销 :U>
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analytical capacity 分析能力 5%$#3LT|
analytical procedures 分析性程序 BkF[nL*|
annual financial statements 年度会计报表,年度财务报表 WveFB%@`;
appendix 附录,附表 "8I4]'
applicable 适用的 '$V
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applicable laws and regulations 适用的法规 g/J!U8W"
application systems 应用系统 YGO@X(ej,
apply consistently 一贯地执行,一贯地实施 ;sf/tX
appropriate 适当的,合适的; k|D!0^HE[
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appropriate authorization 适当的授权 CAA~VEUL
appropriateness of audit evidence 审计证据的适当性 y()( 8L
approval 批准,核准 V_kE"W)
assertion (会计报表上的)认定;确认 Y(f-e,
assessed level of control risk 对控制风险的评估,控制风险的评估水平 >vU
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asset 资产,财产 (r4\dp&
asset restructuring 资产重组 *GhR
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assignment of duties 职责的划分 [8w2U%}]
assistant 助理,助理人员 ;<A/e
associated company 联属公司,联营公司 L9@jmh*E
association 联合,结合;协会,社团 NC}#P<U
assumption 假设,假定 4@I]PG
at a given date 在某一特定时日 v#FUD-Z
attestation 鉴证,公证 a6d KQ3D
attestation service 鉴证服务 ~e<<aTwN
audit adjustment 审计调整 q
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audit areas 审计领域 LayU)TIt
audit conclusion 审计结论 2'U9!.o
audit effectiveness 审计效果 A@O
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audit efficiency 审计效率 @gc"-V*-/
audit engagement letter 审计业务约定书 8E+l;2
audit evidence 审计证据 O)R0,OPb
audit fee 审计费 *&]l
audit files 审计档案 cw.7YiU
audit findings 审计中发现的事项 hd;I x%tq>
audit implementation stage 审计实施阶段 `,Gk1~Wv
audit mark 审计标识 /(aX>_7jg
audit materiality 审计重要性 s|'L0` <B
audit method 审计方法 !*gAGt_
audit objective 审计目标,审计目的 Hi9z<l=$
audit of financial statements 会计报表审计,财务报表审计 ,0bM*qob
audit opinion 审计意见 (T01hR&
audit period 被审计期间,被审计年度 Bl];^W^P
audit plan 审计计划 Cj+=9Dc
audit planning 编制审计计划,制定审计计划,审计计划 CdO-xL6F
audit planning stage 审计计划阶段 `uHpj`EU
audit procedure 审计程序 3)a29uc:U
audit programme 审计程序表,具体审计计划 ex458^N_
audit report 审计报告 }i:'f2/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *lAdS]I
audit report with a qualified opinion 有保留意见的审计报告 E,@UM$alP
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 w ZAXfNA
audit reporting stage 审计报告阶段 P;&p[[7
audit responsibility 审计责任 =
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audit results 审计结果 KT71%?
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audit risk 审计风险 (K6StNtN
audit sampling 审计抽样 ($>0&w
audit sampling techniques 审计抽样方法,审计抽样技术 ,IE0+!I
audit strategies 审计策略 XD }_9p
audit summary 审计总结,审计小结 [Gy'0P(EQ
audit team 审计小组 em}Qv3*#
audit test 审计测试 K3DJ"NJ<Ji
audit trail 审计轨迹
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audit work 审计工作 <v k$eB8EC
audit working paper 审计工作底稿 |81N/]EER
audited financial statement 审计会计报表,已审计财务报表 I;H9<o5
Auditing Guidelines (the~) 审计规范指南 a HL '(<
auditing standards 审计准则 ,&]`
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audit-oriented working paper (审计)业务类工作底稿 %)Dd{|c
authorisation 授权 GuvF
authorisation of transaction 交易的授权 79g>7<vp
availability 可获得性 1C=P #MU`
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balance 余额;差额;平衡 1o 78e2B
balance sheet 资产负债表 d/rz0L
bank 银行 `0|&T;7
bank account 银行账户,银行户头 , vyx`wDd
bank statement 银行对账单 .6o y>4
barter transaction 易货交易,以物换物交易 D
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basis of audit 审计依据 \'Kj.EO{?$
basis of preparation (会计报表的)编制基础 e~]e9-L>I
book of account 账目,账簿 g8A{aHb1}
borrowing 借款,贷款,借债 y/hv
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branch 分支,分支机构,分店 a' o8n6i
brought forward (账户余额等的)承上年,承上期,承上页 y4rJ-
budget 预算 d ovwB`5
building 建筑物;大楼 _4B iF?1
business conditions 业务情况,经营情况 9= $,] M
business licence (企业等的)营业执照 _6zP]|VBr
business relation 业务关系 j
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