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 UqFO|r"M
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审计词汇英汉对照 axv>6k
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ability to continue as a going concern 持续经营能力 (Y.k8";)`
acceptability 可接受性,可接受程度 jiV<
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acceptable level of detection risk 检查风险的可接受水平 ~ drS} V
acceptance of engagement 接受委托 n71r_S*
accepting the engagement for the first time 首次接受委托 V%7WUq
access to asset 对资产的接触
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according to 根据,依据,依照 6"LcJ%o
account balance 账户余额 -j#2}[J7
account for 对……进行会计处理,核算;解释 1y4|{7bb
accounting 会计,会计学 iTBx\u%{
accounting advisory serve 会计咨询服务 }>pknc?
accounting firm 会计师事务所 T]f ;km
accounting information 会计信息,会计资料 ?(' wn<
accounting period 会计期间 zsEc(
accounting policies 会计政策 G
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accounting professional bodies 会计职业组织,会计职业团体 .;y.]Z/;
accounting records 会计记录 fy>{QC\
accounting responsibility 会计责任 . oF
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accounting service 会计服务 )Ys x}vS Z
accounting standards 会计准则 A2I9R;}
Accounting Standards for Business Enterprises 企业会计准则 ,8S/t+H
accounting system 会计系统 O@T9x$
accounting treatment 会计处理 /kZebNf6H
accuracy 准确性,精确性 (Z+.45{-
additional audit procedures 追加审计程序 s[RAHU
addressee 收件人,收信人 e/KDw
Administration of State-owned Assets (the~) 国有资产管理局 ;V:i!u u
administrative laws and regulations 行政法规 (R[[Z,>w.
adverse impact 不利影响,负面影响 <prk8jSWV
adverse opinion 反对意见 1*P~!2h
advisory group 咨询组,顾问组 du
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agency fee 代理费,代理费用 CmP9Q2
aggregate 总计,合计为…… !hA-_
alternation of document and record 变造文件和记录 B?eCe}*f;B
alternative audit procedures 替代审计程序,备选审计程序 f&NgS+<K$
amend 修改,修订 B+|Kjlt
amortisation 摊销 x77*c._3v
analytical capacity 分析能力 :(E@Gf
analytical procedures 分析性程序 a{ L%7
annual financial statements 年度会计报表,年度财务报表 G*?8MTP8![
appendix 附录,附表 \0^Kram>
applicable 适用的 5c@,bIl *
applicable laws and regulations 适用的法规 n2"a{Ofhlf
application systems 应用系统 paA(C|%{
apply consistently 一贯地执行,一贯地实施 wm+};L&_
appropriate 适当的,合适的; Z\(q@3 C
征用,挪用 YU'k#\gi*
appropriate authorization 适当的授权 vz@A;t
appropriateness of audit evidence 审计证据的适当性 U45e2~1!O
approval 批准,核准 lB8-Z ow
assertion (会计报表上的)认定;确认 lne|5{h
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [7:,?$tC
asset 资产,财产 XnH05LQ
asset restructuring 资产重组 \,'m</o~,
assignment of duties 职责的划分 :p1u(hflS
assistant 助理,助理人员 =1@u
associated company 联属公司,联营公司 ,5P0S0*{
association 联合,结合;协会,社团 O0*p0J
assumption 假设,假定 mtpeRVcF
at a given date 在某一特定时日 F0m-23[H
attestation 鉴证,公证 ^
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attestation service 鉴证服务 6lZ3tdyNo
audit adjustment 审计调整 1>.Ev,X+e
audit areas 审计领域 V
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audit conclusion 审计结论
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audit effectiveness 审计效果 j}#w)M
audit efficiency 审计效率 kl"hBK#D%
audit engagement letter 审计业务约定书 W Tcw4
audit evidence 审计证据 `{gHA+B
audit fee 审计费 !K#qe Y}
audit files 审计档案 (Nq=H)cm8
audit findings 审计中发现的事项 ./XYd"p
audit implementation stage 审计实施阶段 x[|}.Ew
audit mark 审计标识 $o!zUH~'v
audit materiality 审计重要性 p0]=QH
audit method 审计方法 Hkg2P,2
audit objective 审计目标,审计目的 qRu~$K
audit of financial statements 会计报表审计,财务报表审计 qfX6TV5J}!
audit opinion 审计意见 mupT<_Y
audit period 被审计期间,被审计年度 b8H{8{wi|
audit plan 审计计划 \wmN
audit planning 编制审计计划,制定审计计划,审计计划 0RzEY!9g+
audit planning stage 审计计划阶段 W
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audit procedure 审计程序 ),_@WW;k
audit programme 审计程序表,具体审计计划
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audit report 审计报告 hy9\57_#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 AI2~Jp
audit report with a qualified opinion 有保留意见的审计报告 IM*y|UHt
audit report with an adverse opinion 否定意见的审计报告 r[e##M
audit report with dual dates 双重日期审计报告 l#&8x
audit reporting stage 审计报告阶段 //B&k`u
audit responsibility 审计责任 6]i-E>p3R
audit results 审计结果 k``_EiV4t
audit risk 审计风险 2y
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audit sampling 审计抽样 3s*mbk[J
audit sampling techniques 审计抽样方法,审计抽样技术 ,.S~
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audit strategies 审计策略 />C^WQI^
audit summary 审计总结,审计小结 53_Hl]#qZ
audit team 审计小组 ~"gA,e-)
audit test 审计测试 cF*TotU_m
audit trail 审计轨迹 .C%<P"=J4h
audit work 审计工作 aNsBcov3O
audit working paper 审计工作底稿 $yP*jO4i
audited financial statement 审计会计报表,已审计财务报表 xl{=Y< ;
Auditing Guidelines (the~) 审计规范指南 7Y lchmd
auditing standards 审计准则 \eTwXe]Pv
audit-oriented working paper (审计)业务类工作底稿 Fk7?xc
authorisation 授权 H;is
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authorisation of transaction 交易的授权 *YI98
availability 可获得性 P-[-pi@
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balance 余额;差额;平衡 /*~EO{o
balance sheet 资产负债表 qfF~D0}
bank 银行 3qgS&js 7
bank account 银行账户,银行户头 _1X!EH"
bank statement 银行对账单 m<G,[Yc
barter transaction 易货交易,以物换物交易 #&+{mCjs
basis of audit 审计依据 je\Ph5 "
basis of preparation (会计报表的)编制基础 W<{h,j8
book of account 账目,账簿 alJ)^OSIe
borrowing 借款,贷款,借债 VO5#Qg en
branch 分支,分支机构,分店 q~Hn-5H4Q
brought forward (账户余额等的)承上年,承上期,承上页 4IK( 7
budget 预算 z9f-.72"X
building 建筑物;大楼 ~i= _J3'
business conditions 业务情况,经营情况 Ha#=(9.
business licence (企业等的)营业执照 + /G2fhE
business relation 业务关系 AD>e?u
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