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 z$g
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审计词汇英汉对照 /x%h@Cn!
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 LZ#=Ks
acceptable level of detection risk 检查风险的可接受水平 JJ:p A_uX
acceptance of engagement 接受委托 ~7p!t%;$
accepting the engagement for the first time 首次接受委托 26M:D&| ZB
access to asset 对资产的接触 Zv]'9,cbk
according to 根据,依据,依照 %x'}aTa
account balance 账户余额 [8C|v61Y
account for 对……进行会计处理,核算;解释 J`6IH#54
accounting 会计,会计学 z*V 8l*
accounting advisory serve 会计咨询服务 VSx9aVPkC
accounting firm 会计师事务所 6ZO6O=KD
accounting information 会计信息,会计资料 5)5$h]Nz>
accounting period 会计期间 N5PW]
accounting policies 会计政策 epicY
accounting professional bodies 会计职业组织,会计职业团体 $-D}y:
accounting records 会计记录 1.9bU/X
accounting responsibility 会计责任 ` ~w|Xz
accounting service 会计服务 A
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accounting standards 会计准则 2LfiaHO
Accounting Standards for Business Enterprises 企业会计准则 DCsamOA~
accounting system 会计系统 jKh:}yl4
accounting treatment 会计处理 ?"F9~vx&G
accuracy 准确性,精确性 2jf73$F
additional audit procedures 追加审计程序 1Clid\T,o
addressee 收件人,收信人 = K)[3mXX
Administration of State-owned Assets (the~) 国有资产管理局 sYEh>%mo^C
administrative laws and regulations 行政法规 K`=9"v'f+
adverse impact 不利影响,负面影响 4 s
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adverse opinion 反对意见 ! k[JP+;
advisory group 咨询组,顾问组 mEm=SpO[$o
agency fee 代理费,代理费用 (himx8Uml2
aggregate 总计,合计为…… c;?J
alternation of document and record 变造文件和记录 `@q\R-`
alternative audit procedures 替代审计程序,备选审计程序 h;+{0a
amend 修改,修订 p4F%FS:`
amortisation 摊销 ?gsPHP US
analytical capacity 分析能力 vfd<qdi3p(
analytical procedures 分析性程序 .5" s[(S
annual financial statements 年度会计报表,年度财务报表 8J#U=qYei
appendix 附录,附表 XS}-@5TI
applicable 适用的 MY60
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applicable laws and regulations 适用的法规 L6?~<#-m\M
application systems 应用系统 ^w!1QH0:/
apply consistently 一贯地执行,一贯地实施 4se6+oJe
appropriate 适当的,合适的; f,|g|&C
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appropriate authorization 适当的授权 +CVB[r#hu
appropriateness of audit evidence 审计证据的适当性 Z%Pv,h'Q
approval 批准,核准 y7t'I.E[+
assertion (会计报表上的)认定;确认 v<Ywfb
assessed level of control risk 对控制风险的评估,控制风险的评估水平 b'ZzDYN
asset 资产,财产 4tEAi4H|`@
asset restructuring 资产重组 `;=-71Gn~
assignment of duties 职责的划分 rB|1<jR
assistant 助理,助理人员 f\rE{%
associated company 联属公司,联营公司 LOgFi%!6:
association 联合,结合;协会,社团 }4g$aTc
assumption 假设,假定 ih|;H:"^
at a given date 在某一特定时日
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attestation 鉴证,公证 7KHQ0
attestation service 鉴证服务 _dY5qW1p
audit adjustment 审计调整 bv;.6C(T<
audit areas 审计领域 ~?4BP%g-y
audit conclusion 审计结论
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audit effectiveness 审计效果 .kU}x3m
audit efficiency 审计效率 S"VO@)d
audit engagement letter 审计业务约定书 nQOzKw<j%
audit evidence 审计证据 v
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audit fee 审计费 [_KV;qS%/
audit files 审计档案 [8<0Q_?,
audit findings 审计中发现的事项 Bq;GO
audit implementation stage 审计实施阶段 E/hT/BOPK
audit mark 审计标识 Z
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audit materiality 审计重要性 ]HaX
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audit method 审计方法 S&'?L0
audit objective 审计目标,审计目的 ?@z/#3b
audit of financial statements 会计报表审计,财务报表审计 ;"2VU"
audit opinion 审计意见
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audit period 被审计期间,被审计年度 K^6d_b&
audit plan 审计计划 \#PZZH%
audit planning 编制审计计划,制定审计计划,审计计划 cV"Ov@_.k
audit planning stage 审计计划阶段 gKY6S?
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 QI'-I\Co
audit report 审计报告 hH9~.4+*`g
audit report with a disclaimer of opinion 拒绝表示意见审计报告 SA#01}&p
audit report with a qualified opinion 有保留意见的审计报告 em95ccs'-
audit report with an adverse opinion 否定意见的审计报告 t 9t
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audit report with dual dates 双重日期审计报告 ?(Ua+*b
audit reporting stage 审计报告阶段 3~Lsa"/
audit responsibility 审计责任 ,>01Cs=t8
audit results 审计结果 n|pdYe8\
audit risk 审计风险 oB%_yy+
audit sampling 审计抽样 u(fZ^
audit sampling techniques 审计抽样方法,审计抽样技术 [!>9K}z,=
audit strategies 审计策略 ::+;PRy_E
audit summary 审计总结,审计小结 c3Gy1#f:#2
audit team 审计小组 Z)IF3{*
audit test 审计测试 C0K:
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audit trail 审计轨迹 @}19:A<'
audit work 审计工作 QF
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audit working paper 审计工作底稿 )7]y
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audited financial statement 审计会计报表,已审计财务报表 mo3A *|U
Auditing Guidelines (the~) 审计规范指南 ZPY&q&R
auditing standards 审计准则 ]kXWeY <
audit-oriented working paper (审计)业务类工作底稿 :<s`)
authorisation 授权 MRw4?HqB
authorisation of transaction 交易的授权 Fw*O ciC
availability 可获得性 ML MetRP
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balance 余额;差额;平衡 p!~1~q6
balance sheet 资产负债表 $}r.fji,c
bank 银行 9J~\.:jH-
bank account 银行账户,银行户头 kMK0|+
bank statement 银行对账单 uO-|?{29
barter transaction 易货交易,以物换物交易 Be6+YM5Cl
basis of audit 审计依据 n*Dn{ 7v#z
basis of preparation (会计报表的)编制基础 z;dRzwL
book of account 账目,账簿 gwsIzYV
borrowing 借款,贷款,借债 =-_hq'il
branch 分支,分支机构,分店 A^p{Cq@E
brought forward (账户余额等的)承上年,承上期,承上页 dWQB1Y*N
budget 预算 A)4XQF
building 建筑物;大楼 >d=pl}-kOQ
business conditions 业务情况,经营情况 ]j>`BK>FE
business licence (企业等的)营业执照 Cc*R3vHM6
business relation 业务关系 )`(]jx!
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