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 :{l_FY436
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审计词汇英汉对照 =>v#4zFd
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ability to continue as a going concern 持续经营能力 flbd0NB
acceptability 可接受性,可接受程度 ;$wVu|&
acceptable level of detection risk 检查风险的可接受水平 N5
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acceptance of engagement 接受委托 Z=o2H Bm7
accepting the engagement for the first time 首次接受委托 (iX+{a%"
access to asset 对资产的接触 K
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according to 根据,依据,依照 !z3jTv
account balance 账户余额 x
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account for 对……进行会计处理,核算;解释 kxhWq:[c
accounting 会计,会计学 _A9AEi'.
accounting advisory serve 会计咨询服务 @K!T,U
accounting firm 会计师事务所 =-n}[Y}A
accounting information 会计信息,会计资料 :':s@gqr
accounting period 会计期间 e6$W Qd`O
accounting policies 会计政策 "]Xc`
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accounting professional bodies 会计职业组织,会计职业团体 {hrX'2:ClT
accounting records 会计记录 i<Zc"v;
accounting responsibility 会计责任 B
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accounting service 会计服务 "@0]G<H
accounting standards 会计准则 7;wd(
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Accounting Standards for Business Enterprises 企业会计准则 . 3T3EX|G
accounting system 会计系统 4>e&f&y~
accounting treatment 会计处理 7~.9=I'A
accuracy 准确性,精确性 ;85>xHK
additional audit procedures 追加审计程序 &d^m 1
addressee 收件人,收信人 .}~_a76
Administration of State-owned Assets (the~) 国有资产管理局 +VOK%8,p
administrative laws and regulations 行政法规 @`- 4G2IU}
adverse impact 不利影响,负面影响 lzVq1@B
adverse opinion 反对意见 yl
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advisory group 咨询组,顾问组 w_K1]<Q*
agency fee 代理费,代理费用 JU&c.p
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aggregate 总计,合计为…… HY:o+ciH'
alternation of document and record 变造文件和记录 w%jII{@,
alternative audit procedures 替代审计程序,备选审计程序 00~mOK;1
amend 修改,修订 _F|Ek ;y%
amortisation 摊销 wjB:5~n50k
analytical capacity 分析能力 GH$ pKB
analytical procedures 分析性程序 !wh8'X*
annual financial statements 年度会计报表,年度财务报表 ~U&AI1t+J
appendix 附录,附表 Cjlk
applicable 适用的 Z o(rTCZX
applicable laws and regulations 适用的法规 f?X)k,m
application systems 应用系统 YO}<Ytx
apply consistently 一贯地执行,一贯地实施 6A+nS=
appropriate 适当的,合适的; $}<e|3_
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appropriate authorization 适当的授权 +Q"4Migbe@
appropriateness of audit evidence 审计证据的适当性 P8/0H(,
approval 批准,核准 #BH*Z(
assertion (会计报表上的)认定;确认 "'?>fe\qG
assessed level of control risk 对控制风险的评估,控制风险的评估水平 T'Dv.h
asset 资产,财产 a~y'RyA
asset restructuring 资产重组 B>P{A7Q
assignment of duties 职责的划分 }y gD3:vN7
assistant 助理,助理人员 DT&@
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associated company 联属公司,联营公司 >7DhTM-A
association 联合,结合;协会,社团 ~6LN6}~|.
assumption 假设,假定 )|#sfHv7
at a given date 在某一特定时日 5">Z'+8
attestation 鉴证,公证 8$Y9ORs4
attestation service 鉴证服务 di )L[<$DY
audit adjustment 审计调整 'YSHi\z ](
audit areas 审计领域 Y9XEP7
audit conclusion 审计结论 1\I}2;
audit effectiveness 审计效果 AFE~
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audit efficiency 审计效率 0{-q#/
audit engagement letter 审计业务约定书 V1B5w_^>h'
audit evidence 审计证据 NU2;X (z[
audit fee 审计费 C,|,-CY
audit files 审计档案 =fFP5e ['
audit findings 审计中发现的事项 qF;|bF
audit implementation stage 审计实施阶段 ?hy&
audit mark 审计标识 IF:;`r@%
audit materiality 审计重要性 )bscBj@
audit method 审计方法 =U?dbSf1*
audit objective 审计目标,审计目的 WCixKYq
audit of financial statements 会计报表审计,财务报表审计 _
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audit opinion 审计意见 PB\x3pV!}
audit period 被审计期间,被审计年度 kc&U'&RgY
audit plan 审计计划 'm
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audit planning 编制审计计划,制定审计计划,审计计划 2`=7_v
audit planning stage 审计计划阶段 YS"=yye3e
audit procedure 审计程序 pIqeXY
audit programme 审计程序表,具体审计计划 Y`a3t
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audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 E+;7>ja
audit report with a qualified opinion 有保留意见的审计报告 86F1.ve
audit report with an adverse opinion 否定意见的审计报告 I9ep`X6Y
audit report with dual dates 双重日期审计报告 P( 8OQL:
audit reporting stage 审计报告阶段 {9q4)R}G
audit responsibility 审计责任 |aq"#Ml)
audit results 审计结果 nb%6X82Q
audit risk 审计风险 -6B4sZpzD
audit sampling 审计抽样 DEZveQr=
audit sampling techniques 审计抽样方法,审计抽样技术 vUM4S26"NT
audit strategies 审计策略 XlR@pr6tw
audit summary 审计总结,审计小结 c\AfaK^KF
audit team 审计小组 C]A.i2o8
audit test 审计测试 A2Gevj?F$
audit trail 审计轨迹 [Z$[rOF
audit work 审计工作 20Wg=p9L
audit working paper 审计工作底稿 v`
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audited financial statement 审计会计报表,已审计财务报表 Uz]|N6`
Auditing Guidelines (the~) 审计规范指南 :"/d|i`T
auditing standards 审计准则 9'bwWBf7
audit-oriented working paper (审计)业务类工作底稿 (<C3Vts))
authorisation 授权 {_v#~595
authorisation of transaction 交易的授权 Ig>(m49d
availability 可获得性 }*]-jWt1J\
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balance 余额;差额;平衡 6T`i/".
balance sheet 资产负债表 $6poFo)U+
bank 银行 nAdf=D'P
bank account 银行账户,银行户头 l,5+@i`5i
bank statement 银行对账单 t"oeQ*d%
barter transaction 易货交易,以物换物交易 .%
basis of audit 审计依据 kE1TP]|
basis of preparation (会计报表的)编制基础 2<}%kQ`
book of account 账目,账簿 e+fN6v5pU
borrowing 借款,贷款,借债 =@~Y12o?%
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 T]~xj4
budget 预算 5`p.#
building 建筑物;大楼 uoh7Sz5!^
business conditions 业务情况,经营情况 "VMz]ybi^
business licence (企业等的)营业执照 @f3E`8
business relation 业务关系 ;
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