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 </9@RO
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审计词汇英汉对照 #lO~n.+P
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ability to continue as a going concern 持续经营能力 v}BXH4 &Y
acceptability 可接受性,可接受程度 dn:/8~B"X
acceptable level of detection risk 检查风险的可接受水平 {}N=pL8MS
acceptance of engagement 接受委托 <,I]=+A
accepting the engagement for the first time 首次接受委托 TqTz
access to asset 对资产的接触 i=X
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according to 根据,依据,依照 {Q
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account balance 账户余额 HR$;QHl~F
account for 对……进行会计处理,核算;解释 {=
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accounting 会计,会计学 @&GfCg5Cb
accounting advisory serve 会计咨询服务 ]6z ;
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accounting firm 会计师事务所 Vl%jpjqP
accounting information 会计信息,会计资料 p
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accounting period 会计期间 AIw< 5lW
accounting policies 会计政策 IHvrx:7
accounting professional bodies 会计职业组织,会计职业团体 G~KYFNHr
accounting records 会计记录
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accounting responsibility 会计责任 xoyH5ZK@
accounting service 会计服务 )@a_|q@V
accounting standards 会计准则 <K
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Accounting Standards for Business Enterprises 企业会计准则 hvOl9W>
accounting system 会计系统 #Hi$squJ
accounting treatment 会计处理 EN{o3@ O'
accuracy 准确性,精确性 AQIBg9y7
additional audit procedures 追加审计程序 q-TDg0
addressee 收件人,收信人 %rq/&
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Administration of State-owned Assets (the~) 国有资产管理局 zt/N)5\
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administrative laws and regulations 行政法规 DBk]2W|i
adverse impact 不利影响,负面影响 Pj{Y
adverse opinion 反对意见 B8.uzX'p
advisory group 咨询组,顾问组 ,@0D_&JAl
agency fee 代理费,代理费用 \TnRn(Kw
aggregate 总计,合计为…… p@iU9K\,
alternation of document and record 变造文件和记录 sG8G}f
alternative audit procedures 替代审计程序,备选审计程序 SCo; Ek
amend 修改,修订 C5x*t Q|
amortisation 摊销 ;T*o
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analytical capacity 分析能力 ]8dzTEjk
analytical procedures 分析性程序 ^!sIEL
annual financial statements 年度会计报表,年度财务报表 !i5~>p|4@
appendix 附录,附表 QI*<MF,1
applicable 适用的 Qkb=KS%z
applicable laws and regulations 适用的法规 WWG+0jQ9
application systems 应用系统 xvTz|Y
apply consistently 一贯地执行,一贯地实施 <Xl/U^B
appropriate 适当的,合适的; Q Zv}\C-c
征用,挪用 JUdQ Q
appropriate authorization 适当的授权 SmVL?wf
appropriateness of audit evidence 审计证据的适当性 d34BJ<
approval 批准,核准 Z,7VOf6g
assertion (会计报表上的)认定;确认 !8OgaMngzF
assessed level of control risk 对控制风险的评估,控制风险的评估水平 (Fs{~4T
asset 资产,财产 dq^vK
asset restructuring 资产重组 Q?/qQ}nNw
assignment of duties 职责的划分 <BjrW]pM
assistant 助理,助理人员 W(\^6S)
associated company 联属公司,联营公司 6o<(,\ad[
association 联合,结合;协会,社团 OU'm0Jlk
assumption 假设,假定 \@m^w"Ij
at a given date 在某一特定时日 5]~451
attestation 鉴证,公证 BV=~!tsl
attestation service 鉴证服务 ~Aw.=Yi=
audit adjustment 审计调整 HMmB90P`
audit areas 审计领域 '^%k TNn
audit conclusion 审计结论 s"B2Whe
audit effectiveness 审计效果 DIF-%X5
audit efficiency 审计效率 do:IkjU~
audit engagement letter 审计业务约定书 y-N]{!
audit evidence 审计证据 h]pz12Yf
audit fee 审计费 -_ <z_IL\%
audit files 审计档案 %jn)=;\
audit findings 审计中发现的事项 3@\J#mR
audit implementation stage 审计实施阶段 R*DQLBWc
audit mark 审计标识 hGJANA
audit materiality 审计重要性 p} {H%L
audit method 审计方法 \IZY\WU}2
audit objective 审计目标,审计目的 d
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audit of financial statements 会计报表审计,财务报表审计 ;@xlrj+
audit opinion 审计意见 IPf>9#L
audit period 被审计期间,被审计年度 `k`P;(:
audit plan 审计计划 # p2`9o
audit planning 编制审计计划,制定审计计划,审计计划 `G`yA%
audit planning stage 审计计划阶段 <nc6&+
audit procedure 审计程序 ym_p49
audit programme 审计程序表,具体审计计划 J?C:@Q
audit report 审计报告 '^M.;Giz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G_<4% HM
audit report with a qualified opinion 有保留意见的审计报告 5i+cjT2
audit report with an adverse opinion 否定意见的审计报告 LB`{35b-
audit report with dual dates 双重日期审计报告 yt<h!k$ _P
audit reporting stage 审计报告阶段 GglGFXOL-
audit responsibility 审计责任 L
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audit results 审计结果 V.Tn1i-v
audit risk 审计风险 =YY 7V!
audit sampling 审计抽样 qHnX)
audit sampling techniques 审计抽样方法,审计抽样技术 B>g(i=E
audit strategies 审计策略 Z@}qL1
audit summary 审计总结,审计小结
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audit team 审计小组 e,
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audit test 审计测试 HI7w@V8Ed
audit trail 审计轨迹 IKV!0-={!z
audit work 审计工作 |-L7qZu%
audit working paper 审计工作底稿 */2nh%>$
audited financial statement 审计会计报表,已审计财务报表 p>B-Ubu
Auditing Guidelines (the~) 审计规范指南 .y<u+)
auditing standards 审计准则 /36gf
audit-oriented working paper (审计)业务类工作底稿 SEVB.;
authorisation 授权 F^81?Fi.
authorisation of transaction 交易的授权 %OOkPda
availability 可获得性 sou~m,#
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balance 余额;差额;平衡 51Vqbtj^
balance sheet 资产负债表 dz!m8D0
bank 银行 4AMe>s
bank account 银行账户,银行户头 Cz
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bank statement 银行对账单 Y&
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barter transaction 易货交易,以物换物交易 h'?v(k!
basis of audit 审计依据 w!'y,yb%
basis of preparation (会计报表的)编制基础 [+Fajo;0
book of account 账目,账簿 d0-4KN2
borrowing 借款,贷款,借债 \&b 9
branch 分支,分支机构,分店 Ft?eqDS1
brought forward (账户余额等的)承上年,承上期,承上页 %uCsCl
budget 预算 `jSe gG'
building 建筑物;大楼 Vl;zd=
business conditions 业务情况,经营情况 R9!U _RH
business licence (企业等的)营业执照 .+kg1=s
business relation 业务关系 %-a;HGbZn
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