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 Epm%/ {sHV
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审计词汇英汉对照 hB1Gtc4n
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ability to continue as a going concern 持续经营能力 oh%/\Xu
acceptability 可接受性,可接受程度 mF
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acceptable level of detection risk 检查风险的可接受水平 ?{KC@c*c
acceptance of engagement 接受委托 vy{YGT
accepting the engagement for the first time 首次接受委托 mP+rPDGp
access to asset 对资产的接触 tRzo}_+N
according to 根据,依据,依照 JNSH'9!n6
account balance 账户余额 nH(Hk%~
account for 对……进行会计处理,核算;解释 &k0c|q]
accounting 会计,会计学 r57rH
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accounting advisory serve 会计咨询服务 TM$Ek^fQ.
accounting firm 会计师事务所 xyaU!E*
accounting information 会计信息,会计资料 }c;h:CE#
accounting period 会计期间 ba"a!#wA
accounting policies 会计政策 t.]c44RY
accounting professional bodies 会计职业组织,会计职业团体 fH[:S9@
accounting records 会计记录 [0-zJy|,
accounting responsibility 会计责任 VkDFR
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accounting service 会计服务 ^`Qh*:T$
accounting standards 会计准则 zP;1mN
Accounting Standards for Business Enterprises 企业会计准则 G[[NDK
accounting system 会计系统 )`gE-udR
accounting treatment 会计处理 t.tdY
accuracy 准确性,精确性 +H8;*uZ|k,
additional audit procedures 追加审计程序 j,CMcP7A -
addressee 收件人,收信人 o]@g%_3X
Administration of State-owned Assets (the~) 国有资产管理局 zV=(e( [
administrative laws and regulations 行政法规 "K*+8IO2
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 oO)KhA?
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advisory group 咨询组,顾问组 X>6VucH{\
agency fee 代理费,代理费用 L7&|
aggregate 总计,合计为…… q'p>__Ox
alternation of document and record 变造文件和记录 q{t"=@lX01
alternative audit procedures 替代审计程序,备选审计程序 @5-+>\Hd^t
amend 修改,修订 ds9`AiCW>
amortisation 摊销 N~A#itmdx
analytical capacity 分析能力 *>XY' -;2e
analytical procedures 分析性程序 G
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annual financial statements 年度会计报表,年度财务报表 lZupn?
appendix 附录,附表 E~|`Q6&Y
applicable 适用的 .DkDMg1US
applicable laws and regulations 适用的法规 "yCek
application systems 应用系统 y|+ltA K
apply consistently 一贯地执行,一贯地实施 AH(O"v`
appropriate 适当的,合适的; V-(LHv
征用,挪用 <#9zc'ED:
appropriate authorization 适当的授权 7#R&
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appropriateness of audit evidence 审计证据的适当性 y'k4>,`9e
approval 批准,核准 I({ 7a i
assertion (会计报表上的)认定;确认 ;,h*s,i
assessed level of control risk 对控制风险的评估,控制风险的评估水平 _(\\>'1q!
asset 资产,财产 q61
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asset restructuring 资产重组 T7.u7@V2
assignment of duties 职责的划分 K,IPVjS
assistant 助理,助理人员 ]41G!'E=
associated company 联属公司,联营公司 $u4esg
association 联合,结合;协会,社团 wzMWuA4vX
assumption 假设,假定 m~Dq0 T
at a given date 在某一特定时日 ku'%+svD
attestation 鉴证,公证 []Z| *+=Q
attestation service 鉴证服务 [vaG{4m
audit adjustment 审计调整 IfZaK([
audit areas 审计领域 nWK"i\2#G
audit conclusion 审计结论 TJB0O]@3
audit effectiveness 审计效果 vN7ihe[C
audit efficiency 审计效率 ^~5tntb.
audit engagement letter 审计业务约定书 =P+S]<O
audit evidence 审计证据 HC8{);
audit fee 审计费 lm&C!{K
audit files 审计档案 #U&G$E`7
audit findings 审计中发现的事项 9_ Qm_
audit implementation stage 审计实施阶段 ,9#G/nF
audit mark 审计标识 ,U'Er#U
audit materiality 审计重要性 ii*Ty!Sa
audit method 审计方法 {-S0m=
audit objective 审计目标,审计目的 _TB\@)\
audit of financial statements 会计报表审计,财务报表审计 T"Q4vk,3*J
audit opinion 审计意见 zoOm[X=?3
audit period 被审计期间,被审计年度 5Tpn`2F
audit plan 审计计划 !@/?pXt|
audit planning 编制审计计划,制定审计计划,审计计划 Vb 4Qt#o
audit planning stage 审计计划阶段 (cYc03"
audit procedure 审计程序 h3p 3~xq
audit programme 审计程序表,具体审计计划 4:<0i0)5
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 <UQ:1W8>B
audit report with a qualified opinion 有保留意见的审计报告 %4L|#^7:
audit report with an adverse opinion 否定意见的审计报告 Sjr(e
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audit report with dual dates 双重日期审计报告 !4jS=Lhe>
audit reporting stage 审计报告阶段 YQN=.Wtc
audit responsibility 审计责任 z<<` 1wqg
audit results 审计结果 ^[%~cG
audit risk 审计风险 x el&8 `
audit sampling 审计抽样 s !8]CV>
audit sampling techniques 审计抽样方法,审计抽样技术 6w}:w?=6
audit strategies 审计策略 o-O/M S
audit summary 审计总结,审计小结 .<42-IEc
audit team 审计小组 fJE ki>1
audit test 审计测试 EmY4>lr
audit trail 审计轨迹 |x<
audit work 审计工作 il-&d]AP
audit working paper 审计工作底稿 \k1Wh-3
audited financial statement 审计会计报表,已审计财务报表 ydns_Z
Auditing Guidelines (the~) 审计规范指南 =,@SZsM*B
auditing standards 审计准则 Zc9
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audit-oriented working paper (审计)业务类工作底稿 82)d.>
authorisation 授权 C#I),LE|d{
authorisation of transaction 交易的授权 )edM@beY_
availability 可获得性 e-}PJ%!,T
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balance 余额;差额;平衡 (`!|
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balance sheet 资产负债表 ?|hzAF"U
bank 银行 N'`*#UI+
bank account 银行账户,银行户头 bY>o%LL-
bank statement 银行对账单 >M1/m=a
barter transaction 易货交易,以物换物交易 @6D<D6`
basis of audit 审计依据 ufR |
basis of preparation (会计报表的)编制基础 `z=MI66Nl
book of account 账目,账簿 Jx>P%>+<j
borrowing 借款,贷款,借债 A:NY:#uC
branch 分支,分支机构,分店 x9_ Lt4
brought forward (账户余额等的)承上年,承上期,承上页 v}_$9&|S
budget 预算 2hu6
building 建筑物;大楼 2#!$f_
business conditions 业务情况,经营情况 g{J
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business licence (企业等的)营业执照 FD@! z
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business relation 业务关系 @s
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