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 1$A7
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审计词汇英汉对照 C71\9K*X
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A 5!tiu4LU
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ability to continue as a going concern 持续经营能力 d z-
acceptability 可接受性,可接受程度 v; =|-y
acceptable level of detection risk 检查风险的可接受水平 N,oN3mFF
acceptance of engagement 接受委托 ZKk*2EK]2z
accepting the engagement for the first time 首次接受委托 J.t tJOP
access to asset 对资产的接触 ggQB Q/ L
according to 根据,依据,依照 E:!qncL:
account balance 账户余额 Oo-%;l`&
account for 对……进行会计处理,核算;解释 zJxO\
accounting 会计,会计学 E;*JD x
accounting advisory serve 会计咨询服务 TmH'_t.*T~
accounting firm 会计师事务所 1I^uq>r
accounting information 会计信息,会计资料 Vm_<eyI2
accounting period 会计期间 pz
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accounting policies 会计政策 *F_ dP
accounting professional bodies 会计职业组织,会计职业团体 3M@!?=|U
accounting records 会计记录 v"Z`#Bi
accounting responsibility 会计责任 {(00,6M)i
accounting service 会计服务 w%Bo7 'o)V
accounting standards 会计准则 @0v%5@
Accounting Standards for Business Enterprises 企业会计准则 Y<h [5
accounting system 会计系统 <0
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accounting treatment 会计处理 |^&j'k+A
accuracy 准确性,精确性 FxK2 1
additional audit procedures 追加审计程序 I"_``*/1
addressee 收件人,收信人 -C
Administration of State-owned Assets (the~) 国有资产管理局 7K.in3M(
administrative laws and regulations 行政法规 C=y[WsT
adverse impact 不利影响,负面影响 vwc)d{ND
adverse opinion 反对意见 cW|M4`
advisory group 咨询组,顾问组 8Ev,9
agency fee 代理费,代理费用 8`$lsD
aggregate 总计,合计为…… Q*GJ
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alternation of document and record 变造文件和记录 eG
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alternative audit procedures 替代审计程序,备选审计程序 kN'.e*
amend 修改,修订 A/xo'G
amortisation 摊销 $@R[$/
analytical capacity 分析能力 O=A(x m#
analytical procedures 分析性程序 q|EE
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annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 i^O(JC
applicable 适用的 DXH"`1[-
applicable laws and regulations 适用的法规 :SUU)jLq
application systems 应用系统 h^`!kp
apply consistently 一贯地执行,一贯地实施 !.^%*6f
appropriate 适当的,合适的; G\I DgPj`
征用,挪用 5Vj t!%?r
appropriate authorization 适当的授权 CnvM>]
appropriateness of audit evidence 审计证据的适当性 3WTNWz#h
approval 批准,核准 *pZhwO!D
assertion (会计报表上的)认定;确认 |J_kS90=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 .=u8`,sO
asset 资产,财产 x9lG$0k:V
asset restructuring 资产重组 X
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assignment of duties 职责的划分 .dr-I7&!
assistant 助理,助理人员 SFaG`
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associated company 联属公司,联营公司 a2vZ'
association 联合,结合;协会,社团 'T_Vm%
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assumption 假设,假定 HK/T`p#
at a given date 在某一特定时日 B0&W wa:
attestation 鉴证,公证
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attestation service 鉴证服务 E#T6rd P
audit adjustment 审计调整 2y"|l
audit areas 审计领域 c-ud $0)c
audit conclusion 审计结论 zdh&,!] F6
audit effectiveness 审计效果 F(5(cr 7K
audit efficiency 审计效率 vnrP;T=^
audit engagement letter 审计业务约定书 DNu^4#r
audit evidence 审计证据 |oL}c!0vs
audit fee 审计费 iFi6,V*PRt
audit files 审计档案 2/coa+Qkv]
audit findings 审计中发现的事项 7/:C[J4GTN
audit implementation stage 审计实施阶段 W-ctx"9DS
audit mark 审计标识 Mjr19_.S
audit materiality 审计重要性 7w_cKR1;
audit method 审计方法 ._$tNGI4
audit objective 审计目标,审计目的 10C,\
audit of financial statements 会计报表审计,财务报表审计 ,o\-'
audit opinion 审计意见 RdtF5#\z
audit period 被审计期间,被审计年度
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audit plan 审计计划 zt23on2
audit planning 编制审计计划,制定审计计划,审计计划 n!Dy-)!`O
audit planning stage 审计计划阶段 a#_=c>h;
audit procedure 审计程序 )uJu.foE
audit programme 审计程序表,具体审计计划 h\@\*Xz<v
audit report 审计报告 2^*a$OJ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Z^'i16
audit report with a qualified opinion 有保留意见的审计报告 qVpV ZH!
audit report with an adverse opinion 否定意见的审计报告 DviR D[+q"
audit report with dual dates 双重日期审计报告 X`n)]~
audit reporting stage 审计报告阶段 t[yu3U
audit responsibility 审计责任 lebwGW,!
audit results 审计结果 Tw{}Ht_Qq
audit risk 审计风险 ]3%(
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audit sampling 审计抽样 VPAi[<FzOG
audit sampling techniques 审计抽样方法,审计抽样技术 5R?[My
audit strategies 审计策略 63EwV p/|
audit summary 审计总结,审计小结 n*Q~<`T
audit team 审计小组 bIR&e E
audit test 审计测试 1F*3K3T {
audit trail 审计轨迹
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audit work 审计工作 7tEkQZMDI
audit working paper 审计工作底稿 {&bjjM
audited financial statement 审计会计报表,已审计财务报表 {4%B^+}T
Auditing Guidelines (the~) 审计规范指南 )e1&[0
auditing standards 审计准则 6~t;&)6J
audit-oriented working paper (审计)业务类工作底稿 KO ~_
authorisation 授权 ^^O @ [
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authorisation of transaction 交易的授权 pel{ ;r
availability 可获得性 hS?pc<~`#
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balance 余额;差额;平衡 }#0i1]n$D
balance sheet 资产负债表 D
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bank 银行 K
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bank account 银行账户,银行户头 FM80F_G^z
bank statement 银行对账单 2EU((Q`>=(
barter transaction 易货交易,以物换物交易 *j9hjq0j
basis of audit 审计依据 ^E)*i#."4
basis of preparation (会计报表的)编制基础 Bc^%1
book of account 账目,账簿 8`0/?MZ)
borrowing 借款,贷款,借债 T=NF5kj-=
branch 分支,分支机构,分店 vzr?#FG
brought forward (账户余额等的)承上年,承上期,承上页 mHiV};$
budget 预算 6G^x%s
building 建筑物;大楼 )yOdRRP
business conditions 业务情况,经营情况 h.~:UR*
business licence (企业等的)营业执照 IO*}N"
business relation 业务关系 qir/Sa'[
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