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 Ez|N
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审计词汇英汉对照 9
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ability to continue as a going concern 持续经营能力 o|h=M/
acceptability 可接受性,可接受程度 ^PNDxtd|v
acceptable level of detection risk 检查风险的可接受水平 a`xAk^w+
acceptance of engagement 接受委托 Vu.=,G
accepting the engagement for the first time 首次接受委托 YT+b{
access to asset 对资产的接触 } uS0N$4
according to 根据,依据,依照 /_m)D;!y
account balance 账户余额 yYJ_;Va
account for 对……进行会计处理,核算;解释 d"Zu10
accounting 会计,会计学 ZtO$kK%q;
accounting advisory serve 会计咨询服务 a
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accounting firm 会计师事务所 H5Eso*v@
accounting information 会计信息,会计资料 [nig^8
accounting period 会计期间 ^4
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accounting policies 会计政策 ;&CLb`<y
accounting professional bodies 会计职业组织,会计职业团体 /Z?o%/bw:
accounting records 会计记录 =U*D.p*%f
accounting responsibility 会计责任 vc"!3x-G*
accounting service 会计服务 RN-gZ{AW
accounting standards 会计准则 u@e.5_:S)
Accounting Standards for Business Enterprises 企业会计准则 gC2}?nq*
accounting system 会计系统 *V',@NH#Os
accounting treatment 会计处理 uT,i&
accuracy 准确性,精确性 B@M9oNWHu
additional audit procedures 追加审计程序 (CIcM3|9C
addressee 收件人,收信人 f:+/=MW
Administration of State-owned Assets (the~) 国有资产管理局 7OmT^jV2
administrative laws and regulations 行政法规 i!}k5k*Z
adverse impact 不利影响,负面影响 }ZVond$y4
adverse opinion 反对意见 3ArHaAv{y
advisory group 咨询组,顾问组 GgY8\>u
agency fee 代理费,代理费用 LXX('d
aggregate 总计,合计为…… Hj
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alternation of document and record 变造文件和记录 Z qn$ >mG-
alternative audit procedures 替代审计程序,备选审计程序 03 gbcNo
amend 修改,修订 W>a}g[Ad
amortisation 摊销 )/'Wbo
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analytical capacity 分析能力 o+{,>t
analytical procedures 分析性程序 J.h` 0$!
annual financial statements 年度会计报表,年度财务报表 *nU5PSs
appendix 附录,附表 |#o' =whTl
applicable 适用的 aXj
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applicable laws and regulations 适用的法规 _1E c54D
application systems 应用系统 "|Q.{(|kO1
apply consistently 一贯地执行,一贯地实施 1+$F= M~
appropriate 适当的,合适的; jw{N#QDh
征用,挪用 |OCiq|#
appropriate authorization 适当的授权 r2\%/9uO
appropriateness of audit evidence 审计证据的适当性 >&;J/ME
approval 批准,核准 *d=}HO
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assertion (会计报表上的)认定;确认 HL"c yxe
assessed level of control risk 对控制风险的评估,控制风险的评估水平 xK_UkB-$i
asset 资产,财产 |x1OWm1:<
asset restructuring 资产重组 *B!Ox}CI.L
assignment of duties 职责的划分 b>p_w%d[[J
assistant 助理,助理人员 lfM vNv
associated company 联属公司,联营公司 Ywhhs
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association 联合,结合;协会,社团 :Y /aT[
assumption 假设,假定 `Z,WKus
at a given date 在某一特定时日 q]: 72+
attestation 鉴证,公证 #1$4<o#M
attestation service 鉴证服务 ZPw4S2yw3.
audit adjustment 审计调整 WMC^G2 n
audit areas 审计领域 p3 5)K5V
audit conclusion 审计结论 aPxSC>p
audit effectiveness 审计效果 wX)'1H):T
audit efficiency 审计效率 GEy7Vb)
audit engagement letter 审计业务约定书 Q +l{> sL
audit evidence 审计证据 kum@cA
audit fee 审计费 wwdmz;0S
audit files 审计档案 ib(|}7Je
audit findings 审计中发现的事项 9J7yR}2-F
audit implementation stage 审计实施阶段 IIY_Q9in
audit mark 审计标识 Ao?b1VYy/
audit materiality 审计重要性 Bv~^keuj3t
audit method 审计方法 2H$](k?
audit objective 审计目标,审计目的 %52e^,//
audit of financial statements 会计报表审计,财务报表审计 A nl1+
audit opinion 审计意见 geK;r0(f
audit period 被审计期间,被审计年度 .?NfV%vv
audit plan 审计计划 p9i7<X2&
audit planning 编制审计计划,制定审计计划,审计计划 x/{-U05
audit planning stage 审计计划阶段 cu}(
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audit procedure 审计程序 KtAEM;g
audit programme 审计程序表,具体审计计划 4`l$0m@>
audit report 审计报告 y g(Na
audit report with a disclaimer of opinion 拒绝表示意见审计报告 -<x%
audit report with a qualified opinion 有保留意见的审计报告 ^NU_Tp:2^
audit report with an adverse opinion 否定意见的审计报告 dl=)\mSFjF
audit report with dual dates 双重日期审计报告 Cw:|(`9
audit reporting stage 审计报告阶段 [.|& /O
audit responsibility 审计责任 JzywSQ
audit results 审计结果 `/m]K~~
audit risk 审计风险 -]KgLgJ
audit sampling 审计抽样 aO1.9
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audit sampling techniques 审计抽样方法,审计抽样技术 7<70\6
audit strategies 审计策略 Ma?uB8o+~
audit summary 审计总结,审计小结 m
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audit team 审计小组 Oi|cTZ@A-
audit test 审计测试 2|ee` "`
audit trail 审计轨迹 ~ a2A"#f
audit work 审计工作 7n .A QII
audit working paper 审计工作底稿 c[M
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audited financial statement 审计会计报表,已审计财务报表 ^[[@P(e>
Auditing Guidelines (the~) 审计规范指南 lv]U)p
auditing standards 审计准则 ZJbaioc\
audit-oriented working paper (审计)业务类工作底稿 k"[AV2UW1
authorisation 授权 ,DHH5sDCn
authorisation of transaction 交易的授权 ?@x$ h
availability 可获得性 dAG@'A\f
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balance 余额;差额;平衡 hs+)a%A3G
balance sheet 资产负债表 ]2"UR_x
bank 银行 >N!
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bank account 银行账户,银行户头 2IHS)kkT|
bank statement 银行对账单 _\dC<K *>
barter transaction 易货交易,以物换物交易 ~,s'-
basis of audit 审计依据 ;LC|1_ '
basis of preparation (会计报表的)编制基础 PQ!'<
book of account 账目,账簿 Ye|gW=FUR
borrowing 借款,贷款,借债 arKf9`9
branch 分支,分支机构,分店 Da! fwth
brought forward (账户余额等的)承上年,承上期,承上页 r4FSQ$[9w
budget 预算 s$f9?(,.Ay
building 建筑物;大楼 aTHf+;
business conditions 业务情况,经营情况 O
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business licence (企业等的)营业执照 gYho$E
business relation 业务关系 lgt&kdc%o
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