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 -L1{0{Z
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审计词汇英汉对照 F-UY~i8
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ability to continue as a going concern 持续经营能力 o )Ob}j
acceptability 可接受性,可接受程度 IjJ3C
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acceptable level of detection risk 检查风险的可接受水平 QJ>+!p*
acceptance of engagement 接受委托 gd/W8*NFR
accepting the engagement for the first time 首次接受委托 wQ4/eQ*
access to asset 对资产的接触 2Hy $SSH
according to 根据,依据,依照 H }</a%y
account balance 账户余额 >E[cl\5$E
account for 对……进行会计处理,核算;解释 =(.HO:#
accounting 会计,会计学 wArNWBM
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 Y~fds#y0
accounting information 会计信息,会计资料 ^om(6JL2
accounting period 会计期间 3mr9}P9;
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 U*[/F)!
accounting records 会计记录 au0)yg*V1
accounting responsibility 会计责任 )[G5qTO
accounting service 会计服务 F9-xp7T
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 FW=oP>f]w
accounting system 会计系统 Z`q?p E>R
accounting treatment 会计处理 F4Z+)'oDr,
accuracy 准确性,精确性 VY Va8[}
additional audit procedures 追加审计程序 e"[o2=v;5
addressee 收件人,收信人 R9fM9
Administration of State-owned Assets (the~) 国有资产管理局 5wiU4-{
administrative laws and regulations 行政法规 m_ '
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adverse impact 不利影响,负面影响 n uhKM.a{
adverse opinion 反对意见 ]NG`MZ
advisory group 咨询组,顾问组 Ol D]*=.cO
agency fee 代理费,代理费用 u=
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aggregate 总计,合计为…… ~Ci|G3BW
alternation of document and record 变造文件和记录 |BF4F5wC?
alternative audit procedures 替代审计程序,备选审计程序 A;q}SO%b
amend 修改,修订 T+N%KRl
amortisation 摊销 4CfPa6_
analytical capacity 分析能力 /<
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analytical procedures 分析性程序 hJ+>Xm@@!
annual financial statements 年度会计报表,年度财务报表 ;la(Q~#
appendix 附录,附表 O .m;a_
applicable 适用的 >/ W:*^g)
applicable laws and regulations 适用的法规 Rb|\!
application systems 应用系统 9.D'!
apply consistently 一贯地执行,一贯地实施 K7U`
appropriate 适当的,合适的; zF3fpEKe
征用,挪用 %R-"5?eTtu
appropriate authorization 适当的授权 (lTM^3
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appropriateness of audit evidence 审计证据的适当性 ;~#rdL
approval 批准,核准 -HS(<V=a?k
assertion (会计报表上的)认定;确认 yG2j!D
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a
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asset 资产,财产 ^)D[ W(*
asset restructuring 资产重组 v; &-]ka
assignment of duties 职责的划分 *";,HG?|Iz
assistant 助理,助理人员 d7N}-nsB
associated company 联属公司,联营公司 FF)F%o+:w
association 联合,结合;协会,社团 j<Lj1P3
assumption 假设,假定 x.xfMM2n
at a given date 在某一特定时日 _Cj u C`7
attestation 鉴证,公证 2u/~#Rt&*
attestation service 鉴证服务 bL ] *K$
audit adjustment 审计调整 <p-R{}8
audit areas 审计领域 ^ejU=0+cN
audit conclusion 审计结论 3a"4Fn
audit effectiveness 审计效果 A +
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audit efficiency 审计效率
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audit engagement letter 审计业务约定书 {ajaM'x
audit evidence 审计证据 Ky|d RbK,
audit fee 审计费 S
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audit files 审计档案 HYZ94[Ti
audit findings 审计中发现的事项 #\GWYWkR
audit implementation stage 审计实施阶段 {%)bxk6
audit mark 审计标识 hwSn?bkw
audit materiality 审计重要性 wFnI M2a,
audit method 审计方法 )F8G q,
audit objective 审计目标,审计目的 =3_I;Lw
audit of financial statements 会计报表审计,财务报表审计 ,mx>)}l95
audit opinion 审计意见 &S>m+m'
audit period 被审计期间,被审计年度 %J5zfNe)&
audit plan 审计计划 KtG|m'\D
audit planning 编制审计计划,制定审计计划,审计计划 V{HP8f91
audit planning stage 审计计划阶段 2$V]XSe
audit procedure 审计程序 f-E]!\Pg
audit programme 审计程序表,具体审计计划 C1:efa<wV
audit report 审计报告 t5\~Z}G8
audit report with a disclaimer of opinion 拒绝表示意见审计报告 oe=^CeW"
audit report with a qualified opinion 有保留意见的审计报告 y)0r%=
audit report with an adverse opinion 否定意见的审计报告 3P2H!r
audit report with dual dates 双重日期审计报告 WZOi,
audit reporting stage 审计报告阶段 qL/4mM0
audit responsibility 审计责任 Uf}s6#
audit results 审计结果 AcqsXBKd
audit risk 审计风险 R^.E";/h
audit sampling 审计抽样 OlL
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audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 jQxv`H
audit summary 审计总结,审计小结
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audit team 审计小组 5
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audit test 审计测试
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audit trail 审计轨迹 TRW
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audit work 审计工作 9tDo5
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audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 J!b
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Auditing Guidelines (the~) 审计规范指南 ~Gx"gK0
auditing standards 审计准则 LmE%`qNg
audit-oriented working paper (审计)业务类工作底稿 Q x}\[
authorisation 授权 kTZ`RW&0
authorisation of transaction 交易的授权 aKkL0
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availability 可获得性 DgQw`D)+
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balance 余额;差额;平衡 e <2?O
balance sheet 资产负债表 A\nL(Nd
bank 银行 fs_6`Xt
bank account 银行账户,银行户头 a NhI<.v
bank statement 银行对账单 7D
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barter transaction 易货交易,以物换物交易 :y^0]In
basis of audit 审计依据 $9k7A 8K
basis of preparation (会计报表的)编制基础 4iMo&E<
book of account 账目,账簿 "
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borrowing 借款,贷款,借债 dF$a52LS
branch 分支,分支机构,分店 yxP(|
brought forward (账户余额等的)承上年,承上期,承上页 do@`(f3g
budget 预算 -T3 z@k
building 建筑物;大楼 \ <b-I
business conditions 业务情况,经营情况 2Hl0besm
business licence (企业等的)营业执照 }q7rR:g
business relation 业务关系 lJ1_Zs `
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