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 *uP;rUY
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审计词汇英汉对照 q8.Z7ux
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ability to continue as a going concern 持续经营能力 "Mv^S'?>
acceptability 可接受性,可接受程度 -
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acceptable level of detection risk 检查风险的可接受水平 lUp%1x+
acceptance of engagement 接受委托 z4` :n.
accepting the engagement for the first time 首次接受委托 ^
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access to asset 对资产的接触 +ZGH
according to 根据,依据,依照 mA_EvzXk\
account balance 账户余额 <<Y]P+uU
account for 对……进行会计处理,核算;解释 1vCp<D9<
accounting 会计,会计学 fA0wQz]u
accounting advisory serve 会计咨询服务 m^0 I3;
accounting firm 会计师事务所 X56q,jCJ{
accounting information 会计信息,会计资料 'J!Gip ,
accounting period 会计期间 p]?eIovi
accounting policies 会计政策 HU|qeSyel
accounting professional bodies 会计职业组织,会计职业团体 Ol<LL#<j4
accounting records 会计记录 M?hPlo"_
accounting responsibility 会计责任 (^sb('"
accounting service 会计服务 /R?*i@rvf
accounting standards 会计准则 Z![#Uz.z
Accounting Standards for Business Enterprises 企业会计准则 yp@cn(:~
accounting system 会计系统 .i*ja*
accounting treatment 会计处理 l&"bm C:xr
accuracy 准确性,精确性 D+oV( Pw,
additional audit procedures 追加审计程序 uC#]F@
addressee 收件人,收信人 AXi4{Q,
Administration of State-owned Assets (the~) 国有资产管理局 d{(Rs.GuP
administrative laws and regulations 行政法规 iEy2z+/"^
adverse impact 不利影响,负面影响 Wf%)::G*uR
adverse opinion 反对意见 'd;aAG
advisory group 咨询组,顾问组 V \FlKC
agency fee 代理费,代理费用 9ao?\]&t
aggregate 总计,合计为…… ~x_(v,NW
alternation of document and record 变造文件和记录 #q9BU:
alternative audit procedures 替代审计程序,备选审计程序 e%{7CR'~TD
amend 修改,修订 XRyeEwA;pp
amortisation 摊销 ~)X;z"y%b
analytical capacity 分析能力
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analytical procedures 分析性程序 j.+,c#hFo
annual financial statements 年度会计报表,年度财务报表 LUz`P6
appendix 附录,附表 4"{g{8
applicable 适用的 (5[#?_~
applicable laws and regulations 适用的法规 dr(e)eD(R>
application systems 应用系统 YhAO
apply consistently 一贯地执行,一贯地实施 KK-+vq
appropriate 适当的,合适的; ZX{eggXl
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appropriate authorization 适当的授权 V2tA!II-s
appropriateness of audit evidence 审计证据的适当性 ilQ\+xR{b
approval 批准,核准 `$3P@SO"
assertion (会计报表上的)认定;确认 AP=SCq;
assessed level of control risk 对控制风险的评估,控制风险的评估水平 G`;mSq6i
asset 资产,财产 fg1uqS1rg
asset restructuring 资产重组 *0'{n*>
assignment of duties 职责的划分
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assistant 助理,助理人员 o5Knot)Oy
associated company 联属公司,联营公司 ?q5HAIZ`
association 联合,结合;协会,社团 }:0HM8B7!
assumption 假设,假定 wc~ 9zh
at a given date 在某一特定时日 fKua om9
attestation 鉴证,公证 (ueH@A"9;
attestation service 鉴证服务 }2Im?Q
audit adjustment 审计调整 (KfdN'vW
audit areas 审计领域 +,D82V7S
audit conclusion 审计结论 AJzm/,H
audit effectiveness 审计效果 R~N%sn
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 )oS~ish
audit evidence 审计证据 _,- \;
audit fee 审计费 )*o) iN 7l
audit files 审计档案 5=4-IO6W[]
audit findings 审计中发现的事项 ^4saB+qm
audit implementation stage 审计实施阶段 g|!=@9[dv
audit mark 审计标识 ^1--7#H
audit materiality 审计重要性 O9{A)b!HB
audit method 审计方法 [Kbna>`
audit objective 审计目标,审计目的 SC2g5i`
audit of financial statements 会计报表审计,财务报表审计 |txzIc.#
audit opinion 审计意见 Mq6_Q07
audit period 被审计期间,被审计年度 EVbDI yFn
audit plan 审计计划 a$6pA@7}
audit planning 编制审计计划,制定审计计划,审计计划 /J,&G:
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audit planning stage 审计计划阶段 W*4!A\K
audit procedure 审计程序 7G_lGV_
audit programme 审计程序表,具体审计计划 fK=vLcH
audit report 审计报告 HlX7A1i/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hDEZq>&
audit report with a qualified opinion 有保留意见的审计报告 H
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audit report with an adverse opinion 否定意见的审计报告 $,Y?qn/
audit report with dual dates 双重日期审计报告 <5sfII
audit reporting stage 审计报告阶段 +,9Muf h
audit responsibility 审计责任 A
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audit results 审计结果 Z
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audit risk 审计风险 z&[[4[
audit sampling 审计抽样 y"nCT3
audit sampling techniques 审计抽样方法,审计抽样技术 ;Y(~'KF
audit strategies 审计策略 7|?Ht]
audit summary 审计总结,审计小结 .>(qZEF
audit team 审计小组 I,lzyxRP
audit test 审计测试 Y[fbm
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audit trail 审计轨迹 /
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audit work 审计工作 It^_?oiK
audit working paper 审计工作底稿 }HZ'i;~r|9
audited financial statement 审计会计报表,已审计财务报表 /p@0Q[E
Auditing Guidelines (the~) 审计规范指南 u\UI6/
auditing standards 审计准则 v8A{q
audit-oriented working paper (审计)业务类工作底稿 #Cz:l|\ i
authorisation 授权 0 f"M-x
authorisation of transaction 交易的授权 ve=
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availability 可获得性 /s`xPxvt
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balance 余额;差额;平衡 5wMEp" YHE
balance sheet 资产负债表 `3F/7$q_
bank 银行 H0mDs7
bank account 银行账户,银行户头 ,
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bank statement 银行对账单 E}=F
barter transaction 易货交易,以物换物交易 o/\z4Ri)$
basis of audit 审计依据 (%;D&
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basis of preparation (会计报表的)编制基础 7kidPAhY
book of account 账目,账簿 ,[Z;"wE
borrowing 借款,贷款,借债 2VS#=i(B^
branch 分支,分支机构,分店 7PI|~Ifi
brought forward (账户余额等的)承上年,承上期,承上页 G{oM2`c'#8
budget 预算 Ad`jV_z
building 建筑物;大楼 z3-AYQ.H
business conditions 业务情况,经营情况 q0
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business licence (企业等的)营业执照 &]/.=J
business relation 业务关系 H=9\B}
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