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 iBKb/Oi6
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ability to continue as a going concern 持续经营能力 (@KoqwVWc
acceptability 可接受性,可接受程度 %_b^!FR
acceptable level of detection risk 检查风险的可接受水平 UK"}}nO@e
acceptance of engagement 接受委托 Zp7yaz3y
accepting the engagement for the first time 首次接受委托 (Pk"
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access to asset 对资产的接触 J7'f@X~nM
according to 根据,依据,依照 n%0]V Xx#
account balance 账户余额 d1~_?V'r]
account for 对……进行会计处理,核算;解释 VDByj "%
accounting 会计,会计学 " K 8&{=
accounting advisory serve 会计咨询服务 *t#s$Ga
accounting firm 会计师事务所 I #M%%5e
accounting information 会计信息,会计资料 ?o~:'Z
accounting period 会计期间 VX^o"9Ntl
accounting policies 会计政策 jFuC=6aF
accounting professional bodies 会计职业组织,会计职业团体 Y8)E]D
accounting records 会计记录 \Y!T>nWn)I
accounting responsibility 会计责任
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accounting service 会计服务 &jV9*
accounting standards 会计准则 -,~;qSs
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 \!+-4,CbZY
accounting treatment 会计处理 vix&E`0yD
accuracy 准确性,精确性 "t[M'[ `C
additional audit procedures 追加审计程序 Fw_
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addressee 收件人,收信人 .q0218l:dF
Administration of State-owned Assets (the~) 国有资产管理局 -A/ds1=;
administrative laws and regulations 行政法规 7$!`p,@we/
adverse impact 不利影响,负面影响 1Yc%0L(
adverse opinion 反对意见 9z5"y|$
advisory group 咨询组,顾问组 Sao>P[
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agency fee 代理费,代理费用 CY*ngi &
aggregate 总计,合计为…… v!NB~"LQ
alternation of document and record 变造文件和记录 "s F Xl
alternative audit procedures 替代审计程序,备选审计程序 DE*MdfP0
amend 修改,修订 ],;D2]<s
amortisation 摊销 )\{'fF
analytical capacity 分析能力 cPpu
analytical procedures 分析性程序 p=!#],[
annual financial statements 年度会计报表,年度财务报表 v~^ks{
appendix 附录,附表 t*{,G
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applicable 适用的 9o-!ecx}
applicable laws and regulations 适用的法规 )46
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application systems 应用系统 %mY|
apply consistently 一贯地执行,一贯地实施 #F_'}?09%
appropriate 适当的,合适的; [RAj3Fr0
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appropriate authorization 适当的授权 jja{*PZ6H
appropriateness of audit evidence 审计证据的适当性 ZlthYuJ
approval 批准,核准 eYJ{LPo
assertion (会计报表上的)认定;确认 B|cA[
assessed level of control risk 对控制风险的评估,控制风险的评估水平 :
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asset 资产,财产 n!GWqle
asset restructuring 资产重组 X?tj$
assignment of duties 职责的划分 ]EB6+x!G
assistant 助理,助理人员 4\p$4Hs}
associated company 联属公司,联营公司 h^}_YaT\
association 联合,结合;协会,社团 ecn}iN
assumption 假设,假定 O$a#2p&
at a given date 在某一特定时日 Rn
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attestation 鉴证,公证 bfFmTI$,
attestation service 鉴证服务 S8\+XJ
audit adjustment 审计调整 q1 H=/[a
audit areas 审计领域 cp$.,V
audit conclusion 审计结论 \CcmePTN#x
audit effectiveness 审计效果 2=>*O
audit efficiency 审计效率 XZ}de%U1
audit engagement letter 审计业务约定书 L>SZgmV+
audit evidence 审计证据 /:U1!9.y
audit fee 审计费 f%c06Un=
audit files 审计档案 3 h#s([uL
audit findings 审计中发现的事项 {={^6@
audit implementation stage 审计实施阶段 ;t}'X[U
audit mark 审计标识 0z/h+,
audit materiality 审计重要性 =(%*LY!Xc
audit method 审计方法 : (cb2j(C
audit objective 审计目标,审计目的 l{8CISO*
audit of financial statements 会计报表审计,财务报表审计 S#k{e72 *
audit opinion 审计意见 `%|u!
audit period 被审计期间,被审计年度 L^lS^P
audit plan 审计计划 B$ui:R/ t
audit planning 编制审计计划,制定审计计划,审计计划 ?4,@,
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audit planning stage 审计计划阶段 o~= iy
audit procedure 审计程序 D -6
audit programme 审计程序表,具体审计计划 oew|23Ytb
audit report 审计报告 )]73S@P(=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `aIG;@Z
audit report with a qualified opinion 有保留意见的审计报告 m$?.Yig?
audit report with an adverse opinion 否定意见的审计报告 H"_v+N5=
audit report with dual dates 双重日期审计报告 L_^`k4ct
audit reporting stage 审计报告阶段 d<#p %$A4
audit responsibility 审计责任 *%X.ym'
audit results 审计结果 Mq@}snp"S
audit risk 审计风险 i-b1d'?Rb
audit sampling 审计抽样 I:F
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audit sampling techniques 审计抽样方法,审计抽样技术 .:8[wI_f
audit strategies 审计策略 \7yJ\I
audit summary 审计总结,审计小结 q3+I<qsAz
audit team 审计小组 mf}\s]_c
audit test 审计测试 2 l(Dee Y
audit trail 审计轨迹 p'}lN|"{O
audit work 审计工作 (-\]A|
audit working paper 审计工作底稿 8'KMxR
audited financial statement 审计会计报表,已审计财务报表 ilv _D~|
Auditing Guidelines (the~) 审计规范指南 ;u,rtEMy;
auditing standards 审计准则 gGI8t@t:
audit-oriented working paper (审计)业务类工作底稿 (etUEb^}T
authorisation 授权 Ir/:d]N*
authorisation of transaction 交易的授权 pw3(t
availability 可获得性 ;|!MI'Af
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balance 余额;差额;平衡 +#~O'r]%GG
balance sheet 资产负债表 q[P~L`h S
bank 银行 80}4/8
bank account 银行账户,银行户头 )!eEO [\d
bank statement 银行对账单 M6_-f ;.
barter transaction 易货交易,以物换物交易 &$F[/[Ds+
basis of audit 审计依据 ?I[h~vr6.
basis of preparation (会计报表的)编制基础 _dr*`yXi
book of account 账目,账簿 9:-T@u
borrowing 借款,贷款,借债 ]YsR E>
branch 分支,分支机构,分店 %K?iNe
brought forward (账户余额等的)承上年,承上期,承上页 0~]QIdu{AR
budget 预算 cz#_<8'N
building 建筑物;大楼 Q 2"WV
business conditions 业务情况,经营情况 '0RRFO
business licence (企业等的)营业执照 yp p 4L|R
business relation 业务关系 f>niFPW"
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