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 #BK\cIr
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审计词汇英汉对照 V^Wo%e7#u[
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ability to continue as a going concern 持续经营能力 I^ W
acceptability 可接受性,可接受程度 .Ajs0 T2
acceptable level of detection risk 检查风险的可接受水平 Nt42v
acceptance of engagement 接受委托 <Q)6N!Tp^
accepting the engagement for the first time 首次接受委托 =!3G ,qV
access to asset 对资产的接触 e#`wsht
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according to 根据,依据,依照 ~ar8e
account balance 账户余额 `T $lTP
account for 对……进行会计处理,核算;解释 $x;wnXXXM
accounting 会计,会计学 ` +]9+:tS
accounting advisory serve 会计咨询服务 V.J[Uwf
accounting firm 会计师事务所 l= 5kd.{
accounting information 会计信息,会计资料 mj :8ZZ
accounting period 会计期间 j6Acd~y\2
accounting policies 会计政策 V/i&8UMw
accounting professional bodies 会计职业组织,会计职业团体 jTk !wm=
accounting records 会计记录
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accounting responsibility 会计责任 }8 A]
accounting service 会计服务 @;x|+@
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accounting standards 会计准则 ]5D?Sc#-
Accounting Standards for Business Enterprises 企业会计准则 Uxx=$
accounting system 会计系统 l'-dB
accounting treatment 会计处理 6TS+z7S81L
accuracy 准确性,精确性 A" `62
additional audit procedures 追加审计程序 {>>ozB.
addressee 收件人,收信人 0+IJ, ;Wx
Administration of State-owned Assets (the~) 国有资产管理局 '7[{ISBXU
administrative laws and regulations 行政法规 Z[KXDQn8
adverse impact 不利影响,负面影响 4VLrl8$K
adverse opinion 反对意见 R^P~iAO
advisory group 咨询组,顾问组 <jU[&~p
agency fee 代理费,代理费用 VkFTIyt
aggregate 总计,合计为…… 1R9hA7y&,/
alternation of document and record 变造文件和记录 7~TE=t
alternative audit procedures 替代审计程序,备选审计程序 Q(gu"
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amend 修改,修订 yNdtq\h
amortisation 摊销 ;hNnF&l
analytical capacity 分析能力 MdT'xYomzQ
analytical procedures 分析性程序 uc~PKU?tO
annual financial statements 年度会计报表,年度财务报表 Zeyhr\T
appendix 附录,附表 7}(LO^,A
applicable 适用的 KZeRbq2jJ
applicable laws and regulations 适用的法规 _={*<E
application systems 应用系统 $6atr-Pb
apply consistently 一贯地执行,一贯地实施 rs2~spN;h
appropriate 适当的,合适的; ga^O]yK
征用,挪用 a^i`DrX
appropriate authorization 适当的授权 P"W$ZX
appropriateness of audit evidence 审计证据的适当性 L<]j&
approval 批准,核准 yi%A*q~MT
assertion (会计报表上的)认定;确认 @5Q}o3.zA-
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |//cA2@.
asset 资产,财产 <I'kJ{"
asset restructuring 资产重组 9a2Ga
assignment of duties 职责的划分 z.oDH<1
assistant 助理,助理人员 s@
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associated company 联属公司,联营公司 <=n$o
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association 联合,结合;协会,社团 "QA CQ-
assumption 假设,假定 ?I)-ez
at a given date 在某一特定时日 HY9H?T
attestation 鉴证,公证 j(6:
attestation service 鉴证服务 sIdo(`8$
audit adjustment 审计调整 r|cl6s!P
audit areas 审计领域 [ivz/r(Rj
audit conclusion 审计结论 ^"K
audit effectiveness 审计效果 qdm5dQ (c
audit efficiency 审计效率 b_cnVlN[
audit engagement letter 审计业务约定书 cH'*J/
audit evidence 审计证据 4fw>(d(2
audit fee 审计费 016l$K4
audit files 审计档案 g}|a-
audit findings 审计中发现的事项 ui`xgR\6Rh
audit implementation stage 审计实施阶段 5.F.mUO
audit mark 审计标识 `23&vGk}
audit materiality 审计重要性 =A9>Ej
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audit method 审计方法 e{U`^ao`F8
audit objective 审计目标,审计目的 A2qus$
audit of financial statements 会计报表审计,财务报表审计 |uV1S^!A
audit opinion 审计意见 "2+>!G RQ
audit period 被审计期间,被审计年度 nVw]0Yl
audit plan 审计计划 &1893#V
audit planning 编制审计计划,制定审计计划,审计计划 W"AWhi{h
audit planning stage 审计计划阶段 #B"ki{Se*
audit procedure 审计程序 Y1+4ppZ
audit programme 审计程序表,具体审计计划 fo&q/;l\
audit report 审计报告 *ZyIbT
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {o+aEMhM
audit report with a qualified opinion 有保留意见的审计报告 _s (0P*
audit report with an adverse opinion 否定意见的审计报告 [=u8$5/a
audit report with dual dates 双重日期审计报告 oh%T4$
audit reporting stage 审计报告阶段 < Upn~tH
audit responsibility 审计责任 *pw:oTO
audit results 审计结果 |^C?~g
audit risk 审计风险 >#*]/t
audit sampling 审计抽样 %>Z=#1h/a
audit sampling techniques 审计抽样方法,审计抽样技术 +cheLc
audit strategies 审计策略 )NRY9\H
audit summary 审计总结,审计小结 ?+D_*'65D
audit team 审计小组 $@Zb]gavt?
audit test 审计测试 yopEqO
audit trail 审计轨迹 Lg|j0-"N
audit work 审计工作 R+P,kD?
audit working paper 审计工作底稿 4otB1{
audited financial statement 审计会计报表,已审计财务报表 5dT-{c%w4
Auditing Guidelines (the~) 审计规范指南 g10$pf+L
auditing standards 审计准则 f|WNPFQ$x
audit-oriented working paper (审计)业务类工作底稿 fW!~*Q
authorisation 授权 y&t&'l/m
authorisation of transaction 交易的授权 3ypB~bNw
availability 可获得性 \yNjsG@,
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balance 余额;差额;平衡 n
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balance sheet 资产负债表 k<ku5U1|
bank 银行 e%`gD*8
bank account 银行账户,银行户头 &at>pV3_
bank statement 银行对账单 ~e{AgY)
barter transaction 易货交易,以物换物交易 7.CzS
basis of audit 审计依据 3%{XJ
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basis of preparation (会计报表的)编制基础 :35J<oG
book of account 账目,账簿 YNn,{Xi
borrowing 借款,贷款,借债 3Fo,F
branch 分支,分支机构,分店 H&[ CSc
brought forward (账户余额等的)承上年,承上期,承上页 YTL [z:k}
budget 预算 ;T/W7=4CZ
building 建筑物;大楼 ggVB8QN{
business conditions 业务情况,经营情况 lEQ63)Z
business licence (企业等的)营业执照 j^llO1i/
business relation 业务关系 6aK'%K
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