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 %t0
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审计词汇英汉对照 nnmn@t(%r
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ability to continue as a going concern 持续经营能力 o#{D;'
acceptability 可接受性,可接受程度 Wy%q9x]}
acceptable level of detection risk 检查风险的可接受水平 )t{oyBT
acceptance of engagement 接受委托 59";{"sw
accepting the engagement for the first time 首次接受委托 m~9Qx`fi`
access to asset 对资产的接触 #Nxk3He]8
according to 根据,依据,依照 Qi|jL*mj&
account balance 账户余额 )W'l^R4W
account for 对……进行会计处理,核算;解释 1T
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accounting 会计,会计学 |XxA Fje
accounting advisory serve 会计咨询服务 cb l@V 1
accounting firm 会计师事务所 fGJPZe
accounting information 会计信息,会计资料 #NVtZs!V/
accounting period 会计期间 q{ov62t`
accounting policies 会计政策 [JFmhLP9
accounting professional bodies 会计职业组织,会计职业团体 In|:6YDL&
accounting records 会计记录 $rDeI-)S
accounting responsibility 会计责任 %'j)~
accounting service 会计服务 Y((s<]7
accounting standards 会计准则 ^.,pq?_
Accounting Standards for Business Enterprises 企业会计准则 eX9{ wb(
accounting system 会计系统 (7x5
accounting treatment 会计处理 L,.Ae
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accuracy 准确性,精确性
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additional audit procedures 追加审计程序 [
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addressee 收件人,收信人 bL
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Administration of State-owned Assets (the~) 国有资产管理局 nnIBN4
administrative laws and regulations 行政法规 dg 0`0k
adverse impact 不利影响,负面影响 Mn $TWhg'
adverse opinion 反对意见 Nh~ Hh(
advisory group 咨询组,顾问组 sM({u/
agency fee 代理费,代理费用 &^4\Rx_I
aggregate 总计,合计为…… 9 )u*IGj
alternation of document and record 变造文件和记录 QRXsLdf$$
alternative audit procedures 替代审计程序,备选审计程序 elb|=J`M0
amend 修改,修订
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amortisation 摊销 =6imrRaaV
analytical capacity 分析能力 CQ2{5
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 Wm4@+}
appendix 附录,附表 Dna0M0
applicable 适用的 3N(s)N_P M
applicable laws and regulations 适用的法规 )I{41/_YA
application systems 应用系统 /HgdTyR)
apply consistently 一贯地执行,一贯地实施 R9D<lX0%
appropriate 适当的,合适的; #_y#sDfzh
征用,挪用 !>
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appropriate authorization 适当的授权 (=0W[@k
appropriateness of audit evidence 审计证据的适当性 M hNzmI&`
approval 批准,核准 z`((l#(
assertion (会计报表上的)认定;确认 t>f<4~%MJ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 5Fm.] /
asset 资产,财产 =2pGbD;*
asset restructuring 资产重组 G>&=rmK"
assignment of duties 职责的划分 (;P)oB"
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assistant 助理,助理人员 BKfcK>%g
associated company 联属公司,联营公司 KZzOs9 s
association 联合,结合;协会,社团 :j9{n ,F
assumption 假设,假定 \-N
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at a given date 在某一特定时日 {&8
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attestation 鉴证,公证 _ 0%sYkUc
attestation service 鉴证服务 !p4w
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audit adjustment 审计调整 z:bxnM2\
audit areas 审计领域 (%"M% Qko
audit conclusion 审计结论 {NXc<0a(
audit effectiveness 审计效果 $q]((@i.
audit efficiency 审计效率 Rv
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audit engagement letter 审计业务约定书 MFcN.M
audit evidence 审计证据 ~T>_}Q[M2p
audit fee 审计费 T[B@7$Dp*
audit files 审计档案 /4+M0P l
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 16)@<7b]J
audit mark 审计标识 9+U%k(9
audit materiality 审计重要性 S{{D G
audit method 审计方法 v5i[jM8
audit objective 审计目标,审计目的 E{sTxOI$
audit of financial statements 会计报表审计,财务报表审计 GM|gm-t<@
audit opinion 审计意见 ^;n,C+
audit period 被审计期间,被审计年度 Pc
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audit plan 审计计划 #>GUfhou)
audit planning 编制审计计划,制定审计计划,审计计划 ]R\k@a|G
audit planning stage 审计计划阶段 qyGVyi3
audit procedure 审计程序 R<lj$_72Q
audit programme 审计程序表,具体审计计划 He^+>XIam
audit report 审计报告 EC$wi|i
audit report with a disclaimer of opinion 拒绝表示意见审计报告 cW;to Q!P
audit report with a qualified opinion 有保留意见的审计报告 0DhF3]
audit report with an adverse opinion 否定意见的审计报告 "12.Bi.O"[
audit report with dual dates 双重日期审计报告 )X
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audit reporting stage 审计报告阶段 tKrr5SRb
audit responsibility 审计责任 )VQ:L:1t(
audit results 审计结果 'W usEME
audit risk 审计风险 1B
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audit sampling 审计抽样 }MW*xtGV
audit sampling techniques 审计抽样方法,审计抽样技术 xcwyn\93)
audit strategies 审计策略 EMzJJe{Cv
audit summary 审计总结,审计小结 RzQ1Wq
audit team 审计小组 v' .:?9
audit test 审计测试 96T.xT>&
audit trail 审计轨迹 ,n TC7V
audit work 审计工作 `DIIJ<;g
audit working paper 审计工作底稿 RoSh|$JF
audited financial statement 审计会计报表,已审计财务报表 > xkl7D
Auditing Guidelines (the~) 审计规范指南 g*F?
auditing standards 审计准则 R8P7JY[h
audit-oriented working paper (审计)业务类工作底稿 ?Z
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authorisation 授权 Q
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authorisation of transaction 交易的授权 7kx)/Rw\B
availability 可获得性 ]WR+>)ERb
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balance 余额;差额;平衡 dX{|-;6vm
balance sheet 资产负债表 ]?S\So+
bank 银行 J?Brnf.
bank account 银行账户,银行户头 uS<7X7|!0
bank statement 银行对账单 E ;65k Z
barter transaction 易货交易,以物换物交易 =:n>yZ3T
basis of audit 审计依据 `
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basis of preparation (会计报表的)编制基础 vg"y$%
book of account 账目,账簿 f305 yo
borrowing 借款,贷款,借债 U(3+*'8r,1
branch 分支,分支机构,分店 D% }?l
brought forward (账户余额等的)承上年,承上期,承上页 nx`!BNL'V
budget 预算 fs+l
building 建筑物;大楼 I-oI,c%+
business conditions 业务情况,经营情况 rlk0t159
business licence (企业等的)营业执照 )(~4fA5j)
business relation 业务关系 mv|eEz)r
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