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 tj Bv{
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审计词汇英汉对照 &5CeRx7%
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ability to continue as a going concern 持续经营能力 A=>6$L];'
acceptability 可接受性,可接受程度 O4+w2'.,
acceptable level of detection risk 检查风险的可接受水平 s`#j8>`M
acceptance of engagement 接受委托 a*@Z^5f
accepting the engagement for the first time 首次接受委托 +mel0ZStS
access to asset 对资产的接触 aQ3vG08L>
according to 根据,依据,依照 ]-]@=qYu
account balance 账户余额 Jrrk$0H^~
account for 对……进行会计处理,核算;解释 ' <jp.sZQ
accounting 会计,会计学 _25]>D$
accounting advisory serve 会计咨询服务 IBHG1<3
accounting firm 会计师事务所 t z>X'L
accounting information 会计信息,会计资料 l`G:@}P>G
accounting period 会计期间 ^,r;/c9A8
accounting policies 会计政策 p_y*-,W
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accounting professional bodies 会计职业组织,会计职业团体 %Y[/Ucdm
accounting records 会计记录 Hw3E S
accounting responsibility 会计责任 jWjK -q@Y
accounting service 会计服务 F>nrV
accounting standards 会计准则 %=>xzP(z
Accounting Standards for Business Enterprises 企业会计准则 Z%d4V<fn
accounting system 会计系统 Q9
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accounting treatment 会计处理 ^Rh ~+
accuracy 准确性,精确性 3W00,f^9
additional audit procedures 追加审计程序 ?-p aM5Q+
addressee 收件人,收信人 u8\QhUk'G
Administration of State-owned Assets (the~) 国有资产管理局 H`..)zL|
administrative laws and regulations 行政法规 6:X\vw
adverse impact 不利影响,负面影响 ) FsSXnZL
adverse opinion 反对意见 ~H.
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advisory group 咨询组,顾问组 at
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agency fee 代理费,代理费用 alD|-{Bf
aggregate 总计,合计为…… yL,B\YCf8
alternation of document and record 变造文件和记录 1e%Xyqb
alternative audit procedures 替代审计程序,备选审计程序 BAed [
amend 修改,修订 p 8rAtz>=J
amortisation 摊销 -B! TA0=oJ
analytical capacity 分析能力 TW?
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analytical procedures 分析性程序 ?XrTZ{5'
annual financial statements 年度会计报表,年度财务报表 2o}FB\4^i
appendix 附录,附表 1a4 $.
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applicable 适用的 V,,iKr@TG
applicable laws and regulations 适用的法规 k}7)pJNj
application systems 应用系统 AE~}^(G`
apply consistently 一贯地执行,一贯地实施 {[iQRYD0|
appropriate 适当的,合适的; `&DiM@Sm
征用,挪用 jt*@,+e|
appropriate authorization 适当的授权 uQ)]g
appropriateness of audit evidence 审计证据的适当性 LZ$!
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approval 批准,核准 xrd^vE
assertion (会计报表上的)认定;确认 <FLc0s
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )8PL7P84
asset 资产,财产 s47"JKf"
asset restructuring 资产重组 G9%4d;uFT
assignment of duties 职责的划分 ,\"gN5[$(
assistant 助理,助理人员 cE?J]5#^
associated company 联属公司,联营公司 (b5af_ c
association 联合,结合;协会,社团 WVFy
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assumption 假设,假定 Q4 S8NqE
at a given date 在某一特定时日 -': tpJk
attestation 鉴证,公证 <Z_`^~!
attestation service 鉴证服务 /pEkig7M
audit adjustment 审计调整 SesO$=y
audit areas 审计领域 bBL"F!.
audit conclusion 审计结论 ;#
audit effectiveness 审计效果 ^4i3 #}
audit efficiency 审计效率 v-@@>?W-
audit engagement letter 审计业务约定书 w=5qth7
audit evidence 审计证据 wVX0!y6
audit fee 审计费 3Q;l*xu
audit files 审计档案 <#Dc(VhT
audit findings 审计中发现的事项 %UhF=C
audit implementation stage 审计实施阶段 S6I8zk)Z4
audit mark 审计标识 "Y6mM_flq
audit materiality 审计重要性 ;anG
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audit method 审计方法 \U8Vsx1tl
audit objective 审计目标,审计目的 ^%.<(:k[L
audit of financial statements 会计报表审计,财务报表审计 DO;
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audit opinion 审计意见 9wzYDKN}
audit period 被审计期间,被审计年度 ;E_{Zji_e
audit plan 审计计划 j=LF1dG"
audit planning 编制审计计划,制定审计计划,审计计划 1:8: y
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audit planning stage 审计计划阶段 d)HK9T|B
audit procedure 审计程序 ^TGHWCK!t
audit programme 审计程序表,具体审计计划 1-fz564
audit report 审计报告 a gzG
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {I
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audit report with a qualified opinion 有保留意见的审计报告 P^ VNB
audit report with an adverse opinion 否定意见的审计报告 *G4;
audit report with dual dates 双重日期审计报告 ?u|g2!{_
audit reporting stage 审计报告阶段 "-oC,;yq
audit responsibility 审计责任 8jk*N
audit results 审计结果 bC|~N0b
audit risk 审计风险 -1:asM7
audit sampling 审计抽样 #
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audit sampling techniques 审计抽样方法,审计抽样技术 pOXEM1"2A
audit strategies 审计策略 *W
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audit summary 审计总结,审计小结 @2<J_Ja
audit team 审计小组 l/5/|UE9
audit test 审计测试 ~czt=
audit trail 审计轨迹 D3OV.G]`
audit work 审计工作 4$rO,W/&0
audit working paper 审计工作底稿 {iRNnh
audited financial statement 审计会计报表,已审计财务报表 o/xE
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Auditing Guidelines (the~) 审计规范指南 ~[{| s')
auditing standards 审计准则 >JhQ=j
audit-oriented working paper (审计)业务类工作底稿 "x)W3C%*S
authorisation 授权 N
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authorisation of transaction 交易的授权 $uqlJG#`
availability 可获得性 6=FuH@Q&
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balance 余额;差额;平衡 9/Ls3U?
balance sheet 资产负债表 MD,-<X)Qy
bank 银行 [,c>-jA5
bank account 银行账户,银行户头 #{(rOb6H)
bank statement 银行对账单 !PgYn
barter transaction 易货交易,以物换物交易 2WoB ;=
basis of audit 审计依据 $FoNEr&q
basis of preparation (会计报表的)编制基础 )-mB^7uXGv
book of account 账目,账簿 n~h%K7
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borrowing 借款,贷款,借债 5R4 dN=L*1
branch 分支,分支机构,分店 ZO,]h9?4
brought forward (账户余额等的)承上年,承上期,承上页 bFpwq#PDW>
budget 预算 A6d+RAx
building 建筑物;大楼 JGtdbD?Fw
business conditions 业务情况,经营情况 lxeolDl
business licence (企业等的)营业执照 ??F{Gli"C`
business relation 业务关系 ^6=nL<L
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