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 Trz@~d/[,n
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审计词汇英汉对照 ,M
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ability to continue as a going concern 持续经营能力 dk4CpN
acceptability 可接受性,可接受程度 68C%B9.b'
acceptable level of detection risk 检查风险的可接受水平 30
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acceptance of engagement 接受委托 _H7x9
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accepting the engagement for the first time 首次接受委托 DAr1
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access to asset 对资产的接触 4yA+h2
according to 根据,依据,依照 U$D65B4=
account balance 账户余额 l L@XM2"
account for 对……进行会计处理,核算;解释 M\Ye<Tk
accounting 会计,会计学 eiaFaYe\
accounting advisory serve 会计咨询服务 [MM~H0=s
accounting firm 会计师事务所 O23k:=Av
accounting information 会计信息,会计资料 YHygo#4=8
accounting period 会计期间 SP_75BJ
accounting policies 会计政策 w;:*P
accounting professional bodies 会计职业组织,会计职业团体 ,Ae6/D$h/
accounting records 会计记录 E,x+JeKV
accounting responsibility 会计责任 `%9 uE(
accounting service 会计服务 bI9~jWgGp
accounting standards 会计准则 ~H<6gN<j(.
Accounting Standards for Business Enterprises 企业会计准则 oDA XiY$u
accounting system 会计系统 yEoF4bt
accounting treatment 会计处理 >rmqBDKaQ
accuracy 准确性,精确性 >7T'OC
additional audit procedures 追加审计程序 k|PN0&J
addressee 收件人,收信人 paE[rS\
Administration of State-owned Assets (the~) 国有资产管理局 J$w<$5UY
administrative laws and regulations 行政法规 `MN4uC
adverse impact 不利影响,负面影响 0{p#j~ZhC
adverse opinion 反对意见 RmeD$>7
advisory group 咨询组,顾问组 |a`Sc%
agency fee 代理费,代理费用 ?(F6#"/E
aggregate 总计,合计为…… .glA
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alternation of document and record 变造文件和记录 $2M$?4S/T
alternative audit procedures 替代审计程序,备选审计程序 Em
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amend 修改,修订 Y>dzR)~3[
amortisation 摊销 h#
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analytical capacity 分析能力
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analytical procedures 分析性程序 J7Hl\Q[D1
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 n&
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applicable 适用的 }9# r0Vja
applicable laws and regulations 适用的法规 !v_|zoCEj
application systems 应用系统 0#s"e}@v
apply consistently 一贯地执行,一贯地实施 G+"t/?/
appropriate 适当的,合适的; DIfaVo/"
征用,挪用 J~zUp(>K
appropriate authorization 适当的授权 '/n1IM$7
appropriateness of audit evidence 审计证据的适当性 6"5A%{J
approval 批准,核准 gpvYb7Of0
assertion (会计报表上的)认定;确认 *-=(Q`3
assessed level of control risk 对控制风险的评估,控制风险的评估水平 bL+_j}{:N
asset 资产,财产 _~J
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asset restructuring 资产重组 %G/hD
assignment of duties 职责的划分 K6/Q}W
assistant 助理,助理人员 )D5"ap]fX
associated company 联属公司,联营公司 ):6 8%,
association 联合,结合;协会,社团 ~IfJwBn-i
assumption 假设,假定 b"uu
at a given date 在某一特定时日 0$)>D==
attestation 鉴证,公证 Ky!Y"
attestation service 鉴证服务 i$:*Pb3mV
audit adjustment 审计调整 ;!mzyb*
audit areas 审计领域 M4oy
audit conclusion 审计结论 Vvn2 Ep
audit effectiveness 审计效果 gmO!
audit efficiency 审计效率 JPc+rfF
audit engagement letter 审计业务约定书 R'bTN|Cq
audit evidence 审计证据 FxtQXu-g
audit fee 审计费 ,c$_t+
audit files 审计档案 ;4^Rx
audit findings 审计中发现的事项 \378rQU
audit implementation stage 审计实施阶段 +`7i'ff
audit mark 审计标识 ~ Ei $nV
audit materiality 审计重要性 g1/[eoZzk
audit method 审计方法 D3Ig>gKo?m
audit objective 审计目标,审计目的 5T_n %vz
audit of financial statements 会计报表审计,财务报表审计 nwB_8mN|
audit opinion 审计意见 Pw7]r<Q
audit period 被审计期间,被审计年度 <ro7vPKNa
audit plan 审计计划 q77;ZPfs8
audit planning 编制审计计划,制定审计计划,审计计划 "3)C'WlEy/
audit planning stage 审计计划阶段 x=hiQ>BIO0
audit procedure 审计程序 pMx*F@&nU
audit programme 审计程序表,具体审计计划 uGf@
audit report 审计报告 h5{'Q$Erl
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <;eW=HT+uq
audit report with a qualified opinion 有保留意见的审计报告 j ^j1
audit report with an adverse opinion 否定意见的审计报告 DnMwUykF>0
audit report with dual dates 双重日期审计报告 szZr4y<8|1
audit reporting stage 审计报告阶段 ]Yn D
audit responsibility 审计责任 /yDz/>ID\
audit results 审计结果 w(*vj
audit risk 审计风险 TluW-S
audit sampling 审计抽样 UqFO|r"M
audit sampling techniques 审计抽样方法,审计抽样技术 BOb">6C
audit strategies 审计策略 %Q__!D[
audit summary 审计总结,审计小结 |"X*@s\'
audit team 审计小组 RE7?KR>
audit test 审计测试 }{K)
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audit trail 审计轨迹 $<dH?%!7
audit work 审计工作 AW%#O\N
audit working paper 审计工作底稿 (Ft+uuG
audited financial statement 审计会计报表,已审计财务报表 Ga-k
Auditing Guidelines (the~) 审计规范指南 F 5bj=mI
auditing standards 审计准则 b@gc{R}7
audit-oriented working paper (审计)业务类工作底稿 Xk~D$~4<
authorisation 授权 4C6YO
authorisation of transaction 交易的授权 9-VNp;V
availability 可获得性 qOIyub
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balance 余额;差额;平衡 )0.kv2o.
balance sheet 资产负债表 b$d;Qx
bank 银行 '1P
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bank account 银行账户,银行户头 ="1Ind@w!
bank statement 银行对账单 k_L7 kvpt
barter transaction 易货交易,以物换物交易 9|^2",V
basis of audit 审计依据 ~WeM TXF>y
basis of preparation (会计报表的)编制基础 Z,
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book of account 账目,账簿 u:6Ic)7'
borrowing 借款,贷款,借债 |sJ[0z
branch 分支,分支机构,分店 :)-Sk$
brought forward (账户余额等的)承上年,承上期,承上页 ,8S/t+H
budget 预算 .KB^3pOpx
building 建筑物;大楼 [N
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business conditions 业务情况,经营情况 }Sm(]y
business licence (企业等的)营业执照 XO>KZV7)
business relation 业务关系 dc+>m,3$
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