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 2?)bpp$WZ
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审计词汇英汉对照 h.`U)6*?&N
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ability to continue as a going concern 持续经营能力 `9+>2*k
acceptability 可接受性,可接受程度 %Q0J$eC
acceptable level of detection risk 检查风险的可接受水平 C9`J6Uu
acceptance of engagement 接受委托 x9c/;Q&m
accepting the engagement for the first time 首次接受委托 0^27grU>
access to asset 对资产的接触 \U1fUrw$*
according to 根据,依据,依照 :4ndU:.L
account balance 账户余额 C#y[UM5\k;
account for 对……进行会计处理,核算;解释 |]<eJ|\=
accounting 会计,会计学 NVTNjDF%s
accounting advisory serve 会计咨询服务 TvEN0RV2
accounting firm 会计师事务所 m
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accounting information 会计信息,会计资料 QzzV+YG$(4
accounting period 会计期间 A=v^`a03I
accounting policies 会计政策 KvFGwq"X
accounting professional bodies 会计职业组织,会计职业团体 |Bv?!
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accounting records 会计记录 ~}c`r 4
accounting responsibility 会计责任 1
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accounting service 会计服务 f-V8/
accounting standards 会计准则 w_gPX0N}3n
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 tPT\uD#t
accounting treatment 会计处理 =s2dD3Fr|
accuracy 准确性,精确性 7*7Z&1*3
additional audit procedures 追加审计程序 >@2l/x8;
addressee 收件人,收信人 y11/:|
Administration of State-owned Assets (the~) 国有资产管理局 Zl0Kv*S
administrative laws and regulations 行政法规 q;))3aQe
adverse impact 不利影响,负面影响 ?D].Za^km
adverse opinion 反对意见 SX{shM2
advisory group 咨询组,顾问组 G%a8'3d,
agency fee 代理费,代理费用 :y?xS
aggregate 总计,合计为…… v}=3
alternation of document and record 变造文件和记录 Wp0e?bK_
alternative audit procedures 替代审计程序,备选审计程序 GP%83T
amend 修改,修订 e$k]z HlQ
amortisation 摊销 _.xT
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analytical capacity 分析能力 d2Z kchf
analytical procedures 分析性程序 h\ (z!7t*
annual financial statements 年度会计报表,年度财务报表 ZWC-<QO"<
appendix 附录,附表 +TzF*Np
applicable 适用的 Y *
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applicable laws and regulations 适用的法规 <&7KcvBn"4
application systems 应用系统 y\'t{>U/
apply consistently 一贯地执行,一贯地实施 qsB,yckml
appropriate 适当的,合适的; OHqc,@a;+
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appropriate authorization 适当的授权 vrtK~5K
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 00') Ol&
assertion (会计报表上的)认定;确认 }w \["r
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Dt~Jx\\
asset 资产,财产 f`5e0;zm
asset restructuring 资产重组 s!\uR.
assignment of duties 职责的划分 rh*Pl]'3z
assistant 助理,助理人员 zMfr`&%e
associated company 联属公司,联营公司 ZQT14. $L
association 联合,结合;协会,社团 pYo]lO
assumption 假设,假定 NymS8hxR
at a given date 在某一特定时日 [>P@3t(/
attestation 鉴证,公证 UV%Al)3
attestation service 鉴证服务 k+>-?S,
audit adjustment 审计调整 ^l#Z*0@><~
audit areas 审计领域 QN_Zd@K*A
audit conclusion 审计结论 bk E4{P"
audit effectiveness 审计效果
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audit efficiency 审计效率 LL5n{#)N
audit engagement letter 审计业务约定书 8(UUc>g
audit evidence 审计证据 B\a-Q,Wf
audit fee 审计费 +tL]qOBP
audit files 审计档案 }
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audit findings 审计中发现的事项 Z(p kj
audit implementation stage 审计实施阶段 ^[}^+
audit mark 审计标识 UQ#"^`=R<
audit materiality 审计重要性 xzg81sV7
audit method 审计方法 _tZT
audit objective 审计目标,审计目的 kP9DCDO`[5
audit of financial statements 会计报表审计,财务报表审计 G>{
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audit opinion 审计意见 MXY[t
audit period 被审计期间,被审计年度 +0mU) 4n/
audit plan 审计计划 SMVn2H@
audit planning 编制审计计划,制定审计计划,审计计划 !Q!==*1H
audit planning stage 审计计划阶段 &g R+D
audit procedure 审计程序 T] d9tX-
audit programme 审计程序表,具体审计计划 K!6k<
audit report 审计报告 /
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 !(PAUWS@
audit report with a qualified opinion 有保留意见的审计报告 Jg=[!j0(
audit report with an adverse opinion 否定意见的审计报告 v*'dA^Q
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 x@3Ix,b'
audit responsibility 审计责任 )Xxu-/-
audit results 审计结果 /t`s.!k
audit risk 审计风险 E(Tvj\9
audit sampling 审计抽样 =Jfo=`da
audit sampling techniques 审计抽样方法,审计抽样技术 Fyy)665x/
audit strategies 审计策略 tW;1
audit summary 审计总结,审计小结 gT$`a
audit team 审计小组 (j;s6g0
audit test 审计测试 ?sV0T)uk
audit trail 审计轨迹 F$P8"q+
audit work 审计工作 Md_S};!QN6
audit working paper 审计工作底稿 uh'{+E;=
audited financial statement 审计会计报表,已审计财务报表 K^j7T[pR
Auditing Guidelines (the~) 审计规范指南 ].=&^0cg
auditing standards 审计准则 >[;+QVr;
audit-oriented working paper (审计)业务类工作底稿 To1 .U)do
authorisation 授权 BwwOaO@L
authorisation of transaction 交易的授权 Vo^
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availability 可获得性 F)'kN2
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balance 余额;差额;平衡 s Wk92x _l
balance sheet 资产负债表 ehB (?
bank 银行 sJ[I<
bank account 银行账户,银行户头 ;5qZQ8`4
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 lt\.
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basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 Y=+pz^/"
book of account 账目,账簿 1sgI,5liUs
borrowing 借款,贷款,借债 ^$-ID6
branch 分支,分支机构,分店 YCr:nYm<f
brought forward (账户余额等的)承上年,承上期,承上页 P%MYr"<$E
budget 预算 ;oW#>!HrY
building 建筑物;大楼 %O]]La
business conditions 业务情况,经营情况 j4h6p(w{
business licence (企业等的)营业执照 &Z!O
business relation 业务关系 JB.f7-
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