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 By&ibN),
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审计词汇英汉对照 tAi
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ability to continue as a going concern 持续经营能力 2:8p>^g=
acceptability 可接受性,可接受程度 >GV(\In
acceptable level of detection risk 检查风险的可接受水平 Qp?+G~*
acceptance of engagement 接受委托 b23 5Zm
accepting the engagement for the first time 首次接受委托 e H0^d5bH
access to asset 对资产的接触 "t
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according to 根据,依据,依照 $2><4~T;|A
account balance 账户余额 be->ofUYgs
account for 对……进行会计处理,核算;解释 j=],n8_i
accounting 会计,会计学 Rr% CP[bH
accounting advisory serve 会计咨询服务 aN^x ]0P!0
accounting firm 会计师事务所 .)Wqo7/Gx
accounting information 会计信息,会计资料 *)8!~Hs
accounting period 会计期间 5`3Wua
accounting policies 会计政策 Q
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accounting professional bodies 会计职业组织,会计职业团体 Cih~cwE
accounting records 会计记录 VhfMj|
accounting responsibility 会计责任 'ZiTjv]
accounting service 会计服务 %fF0<c^-U
accounting standards 会计准则 =N~*`5|rk
Accounting Standards for Business Enterprises 企业会计准则 )%(V.?eW
accounting system 会计系统 GN=ugP 9
accounting treatment 会计处理 8*7,qX
accuracy 准确性,精确性 (+iOy/5#u
additional audit procedures 追加审计程序 E3~ Wyfd7
addressee 收件人,收信人 .7`c(9<
Administration of State-owned Assets (the~) 国有资产管理局 |Nf90.dL
administrative laws and regulations 行政法规 }2!=1|}
adverse impact 不利影响,负面影响 &BZjQK
adverse opinion 反对意见 ^sP-6 ^
advisory group 咨询组,顾问组 U;qGUqI
agency fee 代理费,代理费用 ]Jum(1Bo
aggregate 总计,合计为…… !zW22M
alternation of document and record 变造文件和记录 yh'P17N|q
alternative audit procedures 替代审计程序,备选审计程序 r9vO(m~
amend 修改,修订 7`pK=E}+
amortisation 摊销 [AA*B
analytical capacity 分析能力 qF? n&>YG
analytical procedures 分析性程序 Tw]].|^f-
annual financial statements 年度会计报表,年度财务报表 G@=H='
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appendix 附录,附表 Qk)E:
applicable 适用的 sWGc1jC?.F
applicable laws and regulations 适用的法规 AEw~LF2w
application systems 应用系统 ZR*Dl.GWY
apply consistently 一贯地执行,一贯地实施 R[bI4|t
appropriate 适当的,合适的; ] v8 .ym
征用,挪用 j` 5K7~hv
appropriate authorization 适当的授权 '<!T'l:R:/
appropriateness of audit evidence 审计证据的适当性 SKdh!*G
approval 批准,核准 |.~0Ulk,
assertion (会计报表上的)认定;确认 ibqJ'@{=e
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =}xH6^It
asset 资产,财产 Fs 95^T
asset restructuring 资产重组 T[\?fSP
assignment of duties 职责的划分 C_rA'Hy
assistant 助理,助理人员 \-nbV#{
associated company 联属公司,联营公司 "74Rn"d5
association 联合,结合;协会,社团 NN"!kuM
assumption 假设,假定 6xT"j)h
at a given date 在某一特定时日 TJ`Jqnh
attestation 鉴证,公证 ?(2^lH~6h
attestation service 鉴证服务 ^)i1b:4
audit adjustment 审计调整 C'S&
audit areas 审计领域 #bZT&YE^
audit conclusion 审计结论 H"vy[/UcR
audit effectiveness 审计效果 8;q2W
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audit efficiency 审计效率 L^%jR=
audit engagement letter 审计业务约定书 ~^ ^|]s3
audit evidence 审计证据 %kXg|9Bx!
audit fee 审计费 7dq*e4z)
audit files 审计档案 _I<LB0kgf.
audit findings 审计中发现的事项 -8%[7Z]
audit implementation stage 审计实施阶段 fZNWJo# `.
audit mark 审计标识 gBPYGci2F
audit materiality 审计重要性 o4Hp|iK&0
audit method 审计方法 %]\IC(q
audit objective 审计目标,审计目的 rzO5 3\
audit of financial statements 会计报表审计,财务报表审计 1
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audit opinion 审计意见 s+7#Tdh A
audit period 被审计期间,被审计年度 2)^gd
audit plan 审计计划 ?_BK(kL_
audit planning 编制审计计划,制定审计计划,审计计划 Jd-u?
audit planning stage 审计计划阶段 f~-Ipq;F
audit procedure 审计程序 >21f%Z
audit programme 审计程序表,具体审计计划 u0?,CQPL
audit report 审计报告 Z+M* z;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 mZ!1Vh
audit report with a qualified opinion 有保留意见的审计报告 >og-
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audit report with an adverse opinion 否定意见的审计报告 a%NSL6
audit report with dual dates 双重日期审计报告 m6iQB\ \
audit reporting stage 审计报告阶段 ])D39
audit responsibility 审计责任 jFPD SR5
audit results 审计结果 j" ~gEGfK
audit risk 审计风险 J{qpGRQNa
audit sampling 审计抽样 w^N3Ma
audit sampling techniques 审计抽样方法,审计抽样技术 {~a+dEz
audit strategies 审计策略 c_dg/!Iu
audit summary 审计总结,审计小结 E@N& Y1t
audit team 审计小组 am(jmf::
audit test 审计测试 /AhN$)(O
audit trail 审计轨迹 ZMn~QU_5
audit work 审计工作 l6z}D;4
audit working paper 审计工作底稿 SO8b~N
audited financial statement 审计会计报表,已审计财务报表 8D5v'[j-
Auditing Guidelines (the~) 审计规范指南 i-E/#zni
auditing standards 审计准则 r?:xD(}Q
audit-oriented working paper (审计)业务类工作底稿 04}" n
authorisation 授权 -JwwD6D
authorisation of transaction 交易的授权 w\(;>e@
availability 可获得性 S*9qpes-m|
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balance 余额;差额;平衡 A{,ZfX;SPO
balance sheet 资产负债表 u~\I
bank 银行 hJkF-yW
bank account 银行账户,银行户头 $#LR4 [Fq
bank statement 银行对账单 |a{~Imz{
barter transaction 易货交易,以物换物交易 w$j!89@)
basis of audit 审计依据 f>kW\uC
basis of preparation (会计报表的)编制基础 MQ7Hn;`B
book of account 账目,账簿 } R
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borrowing 借款,贷款,借债 'pQ\BH
branch 分支,分支机构,分店 6>R|B?I%
brought forward (账户余额等的)承上年,承上期,承上页 wbA<G&h~
budget 预算 ON
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building 建筑物;大楼 HI%#S&d
business conditions 业务情况,经营情况 c$AwJhl^]
business licence (企业等的)营业执照 dp~] Wx
business relation 业务关系 %K7wScz7
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