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 f+QDjJ?z
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审计词汇英汉对照 eI5W; Q4
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ability to continue as a going concern 持续经营能力 \e?w8R.6w^
acceptability 可接受性,可接受程度 QUc&f+~
acceptable level of detection risk 检查风险的可接受水平 CX>QP&Gj
acceptance of engagement 接受委托 o{K#LP
accepting the engagement for the first time 首次接受委托 'd< 1;Ayw
access to asset 对资产的接触 z"{Ji{>%=
according to 根据,依据,依照 Aq &H-g]s
account balance 账户余额 MrS~u
account for 对……进行会计处理,核算;解释 0"c(n0L
accounting 会计,会计学 mH4Jl1S&
accounting advisory serve 会计咨询服务 sYyya:ykxT
accounting firm 会计师事务所 1jj.oa]
accounting information 会计信息,会计资料 4Mjcx.21
accounting period 会计期间 _^] :tL6
accounting policies 会计政策 Q\Nz^~dQ:Y
accounting professional bodies 会计职业组织,会计职业团体 f
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accounting records 会计记录 Uv=hxV[7y
accounting responsibility 会计责任 <cR]-Yr~
accounting service 会计服务 zCpXF<_C
accounting standards 会计准则 Lq5Eu$;r
Accounting Standards for Business Enterprises 企业会计准则 C;eM:v0A[
accounting system 会计系统 h%%dRi
accounting treatment 会计处理 um
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accuracy 准确性,精确性 aK'%E3!~=x
additional audit procedures 追加审计程序 OQ by=} A
addressee 收件人,收信人 ZfWF2%]<
Administration of State-owned Assets (the~) 国有资产管理局 ,*{9
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administrative laws and regulations 行政法规 P&8QKX3
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adverse impact 不利影响,负面影响 lRA!
adverse opinion 反对意见 ':?MFkYC
advisory group 咨询组,顾问组 J[4IO
agency fee 代理费,代理费用 ZS?4<lXF
aggregate 总计,合计为…… Kd^,N
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alternation of document and record 变造文件和记录 (n~GKcA
alternative audit procedures 替代审计程序,备选审计程序 #p|7\Y
amend 修改,修订 PQ`~qM:3st
amortisation 摊销 oxgh;v*
analytical capacity 分析能力 ^/v!hq_#%&
analytical procedures 分析性程序 'wP\VCL2>
annual financial statements 年度会计报表,年度财务报表 ^)[jBUT
appendix 附录,附表 "_36W
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applicable 适用的 PLDp=T%
applicable laws and regulations 适用的法规 .VfBwTh7q8
application systems 应用系统 VA@t8H,
apply consistently 一贯地执行,一贯地实施 SRpPLY{:F
appropriate 适当的,合适的; tGh!5EZ6`
征用,挪用 a2`|6M;
appropriate authorization 适当的授权 N'e3<
appropriateness of audit evidence 审计证据的适当性 uMM?s?q
approval 批准,核准 !TdbD56
assertion (会计报表上的)认定;确认 2ID]it\5
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [%yCnt
asset 资产,财产 y6 _,U/9
asset restructuring 资产重组 N\WEp?%~
assignment of duties 职责的划分 *^-~J/
assistant 助理,助理人员 Q GQ}I
associated company 联属公司,联营公司 IA?v[xu
association 联合,结合;协会,社团 YU24wTe;k
assumption 假设,假定 uS,XQy2
at a given date 在某一特定时日 ojQjx|Q}
attestation 鉴证,公证 h`%}5})=
attestation service 鉴证服务 2 K&5Kt/
audit adjustment 审计调整 &KZr`"cT#
audit areas 审计领域 kc&MO`2 W\
audit conclusion 审计结论 f6-OR]R5
audit effectiveness 审计效果 j_2yTz"G-
audit efficiency 审计效率 &^!vi2$5}
audit engagement letter 审计业务约定书 {Kkut?5
audit evidence 审计证据 .q7|z3@,
audit fee 审计费 bB`p-1
audit files 审计档案 \z>L,U
audit findings 审计中发现的事项 Yr9!</;T
audit implementation stage 审计实施阶段 5t&;>-A'?'
audit mark 审计标识 j* \gD
audit materiality 审计重要性 ?#rejA:
audit method 审计方法 Y$ To)qo
audit objective 审计目标,审计目的 y&$v@]t1
audit of financial statements 会计报表审计,财务报表审计 DU>#eR0G
audit opinion 审计意见 \ZPmPu9^(
audit period 被审计期间,被审计年度 /kKF|Hg`c
audit plan 审计计划 ",gWO8T
audit planning 编制审计计划,制定审计计划,审计计划 %uW
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audit planning stage 审计计划阶段 eL7\})!W
audit procedure 审计程序 kX)Xo`^Ys
audit programme 审计程序表,具体审计计划 g1TMyIUt[
audit report 审计报告 =u#xPI0:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]NrA2i?
audit report with a qualified opinion 有保留意见的审计报告 J$X{4
audit report with an adverse opinion 否定意见的审计报告 :yTpjC-S]
audit report with dual dates 双重日期审计报告 bW9a_m yE
audit reporting stage 审计报告阶段 ;j]-;wg-;
audit responsibility 审计责任 {x
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audit results 审计结果 vUU)zZB~
audit risk 审计风险 }JePEmj
audit sampling 审计抽样 N4JJA+
audit sampling techniques 审计抽样方法,审计抽样技术 WG0Ne;Ho
audit strategies 审计策略 &n)=OConge
audit summary 审计总结,审计小结 )LP=IT
audit team 审计小组 z|:3,$~sN
audit test 审计测试 i)pAFv<$,
audit trail 审计轨迹 R;68C6 4
audit work 审计工作 Rt^~db
audit working paper 审计工作底稿 ..g?po
audited financial statement 审计会计报表,已审计财务报表 D[5Qd)PIL
Auditing Guidelines (the~) 审计规范指南 L6-zQztn
auditing standards 审计准则 !l
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audit-oriented working paper (审计)业务类工作底稿 }c$@0x;YQ
authorisation 授权 !b0ANIp
authorisation of transaction 交易的授权 D|`I"N[<
availability 可获得性 a$r<%a6
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balance 余额;差额;平衡 &2EimP
balance sheet 资产负债表 /d\#|[S
bank 银行 /Dl{I7W
bank account 银行账户,银行户头 ~RRp5x _
bank statement 银行对账单 zFn-VEJ)
barter transaction 易货交易,以物换物交易 6ofi8(n[
basis of audit 审计依据 v l{G;[6
basis of preparation (会计报表的)编制基础 1D6F
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book of account 账目,账簿 y@ 'm D*z
borrowing 借款,贷款,借债 -t:~d:
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 B?cn5
budget 预算 >8*J ;(:W
building 建筑物;大楼 +l "z
business conditions 业务情况,经营情况 wInJ!1
business licence (企业等的)营业执照 sr+Y"R
business relation 业务关系 dF?:&oP]
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