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 _]8FCO
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审计词汇英汉对照 U<J4\|1?7'
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ability to continue as a going concern 持续经营能力 }eh<F^
acceptability 可接受性,可接受程度 /tI8JXcUK
acceptable level of detection risk 检查风险的可接受水平 ]s-;*o\H
acceptance of engagement 接受委托 asqbLtQ
accepting the engagement for the first time 首次接受委托 j\&
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access to asset 对资产的接触 oLK-~[p
according to 根据,依据,依照 WrH7tz
account balance 账户余额 %LeG.~?
account for 对……进行会计处理,核算;解释 b,"gBg
accounting 会计,会计学 - &u]B$
accounting advisory serve 会计咨询服务 ]w z`j1
accounting firm 会计师事务所 a;J
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accounting information 会计信息,会计资料 $qG;^1$
accounting period 会计期间 gSQq
accounting policies 会计政策 |Qo`K%8
accounting professional bodies 会计职业组织,会计职业团体 9}^nozR,I
accounting records 会计记录 KDr?<"2L
accounting responsibility 会计责任 0dxEV]
accounting service 会计服务 Vm}OrFA
accounting standards 会计准则 ^=:e9i3u
Accounting Standards for Business Enterprises 企业会计准则 4ti\;55{W
accounting system 会计系统 !$N^Ak5#
accounting treatment 会计处理
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accuracy 准确性,精确性 9jq}`$S{
additional audit procedures 追加审计程序 As0E'n85
addressee 收件人,收信人 $SAq/VHI1]
Administration of State-owned Assets (the~) 国有资产管理局 ("0 7t/||
administrative laws and regulations 行政法规 o1C1F}gxU
adverse impact 不利影响,负面影响 u6^cLQO+
adverse opinion 反对意见 =@(&xfTC
advisory group 咨询组,顾问组 -|;{/ s5
agency fee 代理费,代理费用 ?WPuTPw{
aggregate 总计,合计为…… 91%QO?hz
alternation of document and record 变造文件和记录 Kn-cwz5
alternative audit procedures 替代审计程序,备选审计程序 -X+G_rY
amend 修改,修订 <,!8xp7,~
amortisation 摊销 &Omo\Oq&W>
analytical capacity 分析能力 s2=rj?g&(X
analytical procedures 分析性程序 YaiogA
annual financial statements 年度会计报表,年度财务报表 ]DVZeI03@
appendix 附录,附表 kT6h}d^/^
applicable 适用的 ~q]@Jp
applicable laws and regulations 适用的法规 @@~OA>^
application systems 应用系统 +KV?W+g)`
apply consistently 一贯地执行,一贯地实施 ;e,_F/@`
appropriate 适当的,合适的; ILi{5L
征用,挪用 /+^7lQo\]
appropriate authorization 适当的授权 'fpm] *ig
appropriateness of audit evidence 审计证据的适当性 nE.w
approval 批准,核准 J>_|hg=
assertion (会计报表上的)认定;确认 %N5gQXg
assessed level of control risk 对控制风险的评估,控制风险的评估水平 b(^/WCykH
asset 资产,财产 Y%<y`]I
asset restructuring 资产重组 )F_vWbg
assignment of duties 职责的划分 >YG1sMV-J
assistant 助理,助理人员 S,ZlS<Z#
associated company 联属公司,联营公司 4lrF{S8
association 联合,结合;协会,社团 ='r86vq
assumption 假设,假定 <ZmC8&Uo
at a given date 在某一特定时日 2to~=/.
attestation 鉴证,公证 =' %r"_`}
attestation service 鉴证服务 Hq<Sg4nz
audit adjustment 审计调整 F}9!k LR
audit areas 审计领域 u|]{|Ya'%
audit conclusion 审计结论 bloe|o!
audit effectiveness 审计效果 l Tpn
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audit efficiency 审计效率
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audit engagement letter 审计业务约定书 x=-dv8N?
audit evidence 审计证据 R1'tW=
audit fee 审计费 RRSkXDU}
audit files 审计档案 ,uz+/K%OA5
audit findings 审计中发现的事项 )?_x$GKY
audit implementation stage 审计实施阶段 2rxZN\gyL
audit mark 审计标识 E2.@zY|:
audit materiality 审计重要性 Q\H1=8
audit method 审计方法 GJTKqr|1O
audit objective 审计目标,审计目的 *=G~26*!V
audit of financial statements 会计报表审计,财务报表审计 _#f+@)vR
audit opinion 审计意见 GFA D
audit period 被审计期间,被审计年度 Mw{0A\6
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 =;tDYuFc!
audit planning stage 审计计划阶段 Sr$&]R]^
audit procedure 审计程序 h>0R!Rl8
audit programme 审计程序表,具体审计计划 d}d1]@Y\
audit report 审计报告 1=U(ZX+u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 6Bv!t2
audit report with a qualified opinion 有保留意见的审计报告 }uZtAH|
audit report with an adverse opinion 否定意见的审计报告 3)D' Yx
audit report with dual dates 双重日期审计报告 sGBm[lplz
audit reporting stage 审计报告阶段 w_
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audit responsibility 审计责任 BH`%3Mw
audit results 审计结果 ~Qg:_ @@\
audit risk 审计风险 u/s,#
audit sampling 审计抽样 `5SLo=~
audit sampling techniques 审计抽样方法,审计抽样技术 QmHj=s:x\
audit strategies 审计策略 /Kw}R5l
audit summary 审计总结,审计小结 ; JpsRf!
audit team 审计小组 U3UKu/Z
audit test 审计测试 x6n( BMr
audit trail 审计轨迹 !UzMuGj
audit work 审计工作 s)dL^lj;
audit working paper 审计工作底稿 eT!*_.' e
audited financial statement 审计会计报表,已审计财务报表 OEZ`5"j
Auditing Guidelines (the~) 审计规范指南 DJWm7 t
auditing standards 审计准则 k4HE'WY
audit-oriented working paper (审计)业务类工作底稿 N~=,RPjq
authorisation 授权 jH5VrN*Q
authorisation of transaction 交易的授权 1\t# *N
availability 可获得性 Y5dt/8Jo
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balance 余额;差额;平衡 h)NZG6R
balance sheet 资产负债表 4J~ZZ
bank 银行 o$4i{BL
bank account 银行账户,银行户头 "d
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bank statement 银行对账单 B,xohT
barter transaction 易货交易,以物换物交易 G5l?c@
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basis of audit 审计依据 hRU5CH/!
basis of preparation (会计报表的)编制基础 Q<c{$o
book of account 账目,账簿 jV|j]m&t
borrowing 借款,贷款,借债 z~m{'O
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branch 分支,分支机构,分店 -22]|$f
brought forward (账户余额等的)承上年,承上期,承上页 {s{b
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budget 预算 q
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building 建筑物;大楼 )qID<j#
business conditions 业务情况,经营情况 vC
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business licence (企业等的)营业执照 av8\?xmo.$
business relation 业务关系 7A,lQh
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