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 Os*s{2OvO
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审计词汇英汉对照 rN,T}M=2
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ability to continue as a going concern 持续经营能力 6),!sO?
acceptability 可接受性,可接受程度 S~>R}=
acceptable level of detection risk 检查风险的可接受水平 *-S?bv,T'
acceptance of engagement 接受委托 W![~"7?
accepting the engagement for the first time 首次接受委托 x.sC015Id
access to asset 对资产的接触 j9X|c7|
according to 根据,依据,依照 {B4.G8%Z
account balance 账户余额 viJP6fh
account for 对……进行会计处理,核算;解释 }qR6=J+Dx
accounting 会计,会计学 y&V'GhW!dd
accounting advisory serve 会计咨询服务 ,b:~Vpb1I
accounting firm 会计师事务所 ff]fN:}V
accounting information 会计信息,会计资料 '.jYu7
accounting period 会计期间 xz~Y
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accounting policies 会计政策 u'^kpr`y
accounting professional bodies 会计职业组织,会计职业团体 F:~@
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accounting records 会计记录 e-%q!F(Bf
accounting responsibility 会计责任 /t*Q"0X5
accounting service 会计服务 csA-<}S5]b
accounting standards 会计准则 /&9R*xNST#
Accounting Standards for Business Enterprises 企业会计准则 q7I!wD9Cff
accounting system 会计系统 |7Qe
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accounting treatment 会计处理 o$Y#C{wC%
accuracy 准确性,精确性 06?d#{?M1o
additional audit procedures 追加审计程序 F3tIJz>3
addressee 收件人,收信人 }Syd*%BR[
Administration of State-owned Assets (the~) 国有资产管理局 0\,!
administrative laws and regulations 行政法规 'dqecmB
adverse impact 不利影响,负面影响 V9D q<y-y
adverse opinion 反对意见 2%*\XPt)
advisory group 咨询组,顾问组 M%
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agency fee 代理费,代理费用 ;%k C?Vzi
aggregate 总计,合计为…… D]5j?X'
alternation of document and record 变造文件和记录 #. 71O#!
alternative audit procedures 替代审计程序,备选审计程序 [Zzztn+
amend 修改,修订 R7KV
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amortisation 摊销 *!j!o%MB
analytical capacity 分析能力 ah,"c9YX
analytical procedures 分析性程序 Z:^ S
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annual financial statements 年度会计报表,年度财务报表 aMVq%{U
appendix 附录,附表 Ktu~%
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applicable 适用的 )[u'LgVN/L
applicable laws and regulations 适用的法规 FlUO3rc|
application systems 应用系统 +D
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apply consistently 一贯地执行,一贯地实施 c
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appropriate 适当的,合适的; `5"3Cj"M
征用,挪用 qJ .XI
appropriate authorization 适当的授权 qz
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appropriateness of audit evidence 审计证据的适当性 l%p,m[
approval 批准,核准 /`0>U
assertion (会计报表上的)认定;确认 G(ZEP.h`u
assessed level of control risk 对控制风险的评估,控制风险的评估水平 L$r
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asset 资产,财产 `sgW0Uf
asset restructuring 资产重组 IkG;j+=
assignment of duties 职责的划分 j WMTQLE.
assistant 助理,助理人员 k3KT'
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associated company 联属公司,联营公司
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association 联合,结合;协会,社团 :G]t=vr1
assumption 假设,假定 ;.b^&h
at a given date 在某一特定时日 -s1.v$g
attestation 鉴证,公证 _'<FBlIN
attestation service 鉴证服务 i r'C(zD=
audit adjustment 审计调整 4Xww(5?3
audit areas 审计领域 hc|#JS2H@y
audit conclusion 审计结论 YLS*uXB&.
audit effectiveness 审计效果 TKiYEh
audit efficiency 审计效率 REh\WgV!u
audit engagement letter 审计业务约定书 EXwU{Hl
audit evidence 审计证据 Z3=N= xY]
audit fee 审计费 N
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audit files 审计档案 _/u(:
audit findings 审计中发现的事项 [_}8Vv&6
audit implementation stage 审计实施阶段 /5Vv5d/Z4!
audit mark 审计标识 d+6q%U
audit materiality 审计重要性 mIPDF1=)
audit method 审计方法 Mz86bb^J
audit objective 审计目标,审计目的 \
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audit of financial statements 会计报表审计,财务报表审计 _Vf>>tuW
audit opinion 审计意见 Z[B:6\oQ
audit period 被审计期间,被审计年度 NciIqF
audit plan 审计计划 lL
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audit planning 编制审计计划,制定审计计划,审计计划 u:6R|%1fNn
audit planning stage 审计计划阶段 e,Y<$kPV
audit procedure 审计程序 TP~1-(M)}
audit programme 审计程序表,具体审计计划 c=QN!n:
audit report 审计报告 $o9@ ?2
audit report with a disclaimer of opinion 拒绝表示意见审计报告 u^#e7u
audit report with a qualified opinion 有保留意见的审计报告 q~Al[`K
audit report with an adverse opinion 否定意见的审计报告 bTZ.y.sI
audit report with dual dates 双重日期审计报告 MmePhHf
audit reporting stage 审计报告阶段 `M. I.Z_
audit responsibility 审计责任 71ab&V il
audit results 审计结果 P2|+7D:
audit risk 审计风险 YU!s;h
audit sampling 审计抽样 E@#<p-@~
audit sampling techniques 审计抽样方法,审计抽样技术 p )]x,F
audit strategies 审计策略 Hl'AnxE
audit summary 审计总结,审计小结 ^
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audit team 审计小组 Aon.Y Z
audit test 审计测试 z.?slYe[
audit trail 审计轨迹 @A<~bod
audit work 审计工作 @K}h4Yok
audit working paper 审计工作底稿 1L!jI2~x}
audited financial statement 审计会计报表,已审计财务报表 +_u~Np
Auditing Guidelines (the~) 审计规范指南 wXKt)3dm u
auditing standards 审计准则 ]0MuXiR
audit-oriented working paper (审计)业务类工作底稿 qZ
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authorisation 授权 g}uSIv^
authorisation of transaction 交易的授权 ,A)Z.OWOq
availability 可获得性 Q#.E-\=^
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balance 余额;差额;平衡 j)Kd'Va
balance sheet 资产负债表
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bank 银行 D*?LcxX
bank account 银行账户,银行户头 JNJ6HyCU
bank statement 银行对账单 q)
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barter transaction 易货交易,以物换物交易 #};Zgixo$
basis of audit 审计依据 ;:+2.//
basis of preparation (会计报表的)编制基础 e=eip?p
book of account 账目,账簿 4\g[&
borrowing 借款,贷款,借债 ]mUt[Yy:z
branch 分支,分支机构,分店 I0=L_&`)
brought forward (账户余额等的)承上年,承上期,承上页 98 ]pkqp4
budget 预算 v-^tj}jA
building 建筑物;大楼 9_e_Ne`i`?
business conditions 业务情况,经营情况 b&
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business licence (企业等的)营业执照 R*XZPzg%
business relation 业务关系 r4fg!]J;
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