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 [f_4%Now
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审计词汇英汉对照 rO_|_nV[
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ability to continue as a going concern 持续经营能力 3Zr'Mn
acceptability 可接受性,可接受程度 GN7\p)
acceptable level of detection risk 检查风险的可接受水平 {3jV ,S
acceptance of engagement 接受委托 #Cwzk{p(
accepting the engagement for the first time 首次接受委托 S$=e %c
access to asset 对资产的接触 I T.'`!T
according to 根据,依据,依照 A3\%t@y
account balance 账户余额 /c`s$h4-
account for 对……进行会计处理,核算;解释 ylV.ZoY6
accounting 会计,会计学 EB/.M+~a
accounting advisory serve 会计咨询服务 !Q`vOVSUD
accounting firm 会计师事务所 :3FJe
accounting information 会计信息,会计资料 f;Iaf#V_
accounting period 会计期间 z3RlD"F1
accounting policies 会计政策 yf2I%\p}
accounting professional bodies 会计职业组织,会计职业团体 JOR ?xCc
accounting records 会计记录 ]<V,5'xh
accounting responsibility 会计责任 nDdF(|Qt
accounting service 会计服务 @iW^OVpp<8
accounting standards 会计准则 EmaVd+Sw
Accounting Standards for Business Enterprises 企业会计准则 xnyp'O8yk
accounting system 会计系统 Gk.;<
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accounting treatment 会计处理 F(-1m A&-
accuracy 准确性,精确性 p6VHa$[
additional audit procedures 追加审计程序 k 5<[N2D|!
addressee 收件人,收信人 mXX9Aa>
Administration of State-owned Assets (the~) 国有资产管理局 33R_JM{
administrative laws and regulations 行政法规 D92#&,KD
adverse impact 不利影响,负面影响 \F|L y >g
adverse opinion 反对意见 Jkc1ih`^
advisory group 咨询组,顾问组 jslfq@5v
agency fee 代理费,代理费用 0(uNFyIG
aggregate 总计,合计为…… 64#6L.Q-c
alternation of document and record 变造文件和记录 [n53eC
alternative audit procedures 替代审计程序,备选审计程序 tRqg')y
amend 修改,修订 ZQd\!K8y^Q
amortisation 摊销 \"E-z.wW=
analytical capacity 分析能力 |_Y[931<
analytical procedures 分析性程序 JG2)-x;9
annual financial statements 年度会计报表,年度财务报表 ]Z@+
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appendix 附录,附表 gFsnL*L0
applicable 适用的 ''@upZBJ
applicable laws and regulations 适用的法规 \Z +O9T%
application systems 应用系统 9$9Pv%F:j
apply consistently 一贯地执行,一贯地实施 :QSCky*i
appropriate 适当的,合适的; ]t69a4&,#9
征用,挪用 1I#S?RSb
appropriate authorization 适当的授权 iNTw;ov
appropriateness of audit evidence 审计证据的适当性 +
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approval 批准,核准 Wcgy:4K3
assertion (会计报表上的)认定;确认 H:~41f[
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 ty8\@l
asset restructuring 资产重组 nDR)UR
assignment of duties 职责的划分 Q(
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assistant 助理,助理人员 }v'jFIkhI
associated company 联属公司,联营公司 $X.X_
association 联合,结合;协会,社团 DhQYjC[
assumption 假设,假定 N6GvzmG#g
at a given date 在某一特定时日 |JpLMUG
attestation 鉴证,公证 iU5Aj:U3
attestation service 鉴证服务 ]}g;q*!J
audit adjustment 审计调整 EZm6WvlxSI
audit areas 审计领域 x)X=sX.
audit conclusion 审计结论 :v_H;UU
audit effectiveness 审计效果 0]v:Ix
audit efficiency 审计效率 =R M=@X
audit engagement letter 审计业务约定书 /Z:\=0`
audit evidence 审计证据 cuJ%;q=;
audit fee 审计费 |eEcEu?/b
audit files 审计档案 ^9})@,(D
audit findings 审计中发现的事项 Y.O/~ af
audit implementation stage 审计实施阶段 =6mnXpM.
audit mark 审计标识 Kn]c4h}@b5
audit materiality 审计重要性 2:(h17So
audit method 审计方法 bK)gB!
audit objective 审计目标,审计目的 W$x'+t5H
audit of financial statements 会计报表审计,财务报表审计 ")l_>y?
audit opinion 审计意见 !aSu;Ln
audit period 被审计期间,被审计年度 p;S<WJv k
audit plan 审计计划 oG! S(95
audit planning 编制审计计划,制定审计计划,审计计划 E%CJM+r!
audit planning stage 审计计划阶段 MIcF"fB![
audit procedure 审计程序 @"*8nV#
audit programme 审计程序表,具体审计计划 J%?'Q{
audit report 审计报告 WcyN,5
audit report with a disclaimer of opinion 拒绝表示意见审计报告 v{ F/Bifo
audit report with a qualified opinion 有保留意见的审计报告 L< MIl[z7
audit report with an adverse opinion 否定意见的审计报告 yNk9KK )
audit report with dual dates 双重日期审计报告 +U(m b
audit reporting stage 审计报告阶段 */B-%*#I.
audit responsibility 审计责任 :les
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audit results 审计结果 P:z 5/??2S
audit risk 审计风险 5feCA ,v7
audit sampling 审计抽样 .\0PyV(
audit sampling techniques 审计抽样方法,审计抽样技术 zOR
audit strategies 审计策略 jgLCs)=5hV
audit summary 审计总结,审计小结
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audit team 审计小组 iJg3`1@j
audit test 审计测试 )v!>U<eprD
audit trail 审计轨迹 NX?J
audit work 审计工作 W/O&
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audit working paper 审计工作底稿 *i[^-
audited financial statement 审计会计报表,已审计财务报表 .P[
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Auditing Guidelines (the~) 审计规范指南 Z3K~C_0Cnu
auditing standards 审计准则 K0xZZ`
audit-oriented working paper (审计)业务类工作底稿 l\W[WQPh
authorisation 授权 *g$egipfF
authorisation of transaction 交易的授权 hP4*S^l
availability 可获得性 ~=5 vc''
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balance 余额;差额;平衡 {
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balance sheet 资产负债表 IrU}%ZVV
bank 银行 hSmu"a,S
bank account 银行账户,银行户头 gB!K{ Io'
bank statement 银行对账单 B]K@'#
barter transaction 易货交易,以物换物交易 /? n 9c;w
basis of audit 审计依据 MtAD&+3$
basis of preparation (会计报表的)编制基础 |BD]K0
book of account 账目,账簿 gt3;Xi
borrowing 借款,贷款,借债 hB#z8D
branch 分支,分支机构,分店 v*Qr(4
brought forward (账户余额等的)承上年,承上期,承上页 i"uAT$x e
budget 预算 g)+45w*+5
building 建筑物;大楼 '|r('CIBN/
business conditions 业务情况,经营情况 s9 '*Vm
business licence (企业等的)营业执照 0:^L>MO
business relation 业务关系 J7R+|GTcx
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