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 } LC
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审计词汇英汉对照 ?ZGsh7<k
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ability to continue as a going concern 持续经营能力 7$g$p&,VX
acceptability 可接受性,可接受程度 0,m]W)
acceptable level of detection risk 检查风险的可接受水平 +'5I8FE-
acceptance of engagement 接受委托 XKws_
accepting the engagement for the first time 首次接受委托 Pf,@U'f|
access to asset 对资产的接触 _4)z:?G5
according to 根据,依据,依照 h/{1(c}
account balance 账户余额 R3a}YwJFXF
account for 对……进行会计处理,核算;解释 Ng !d6]
accounting 会计,会计学 Xj{fM\,"9
accounting advisory serve 会计咨询服务 6i+,/vr
accounting firm 会计师事务所 x$o^;2Z
accounting information 会计信息,会计资料 1,;zX^
accounting period 会计期间 "OwVCym?
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 Ic_NQ<8
accounting records 会计记录 ti%RE:*
accounting responsibility 会计责任 ihwJBN>(
accounting service 会计服务 4c(Em+4
accounting standards 会计准则 N2'aC}
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Accounting Standards for Business Enterprises 企业会计准则 mgVYKZWL-i
accounting system 会计系统 ARf{hiV6Wt
accounting treatment 会计处理 _9 '_w&
accuracy 准确性,精确性 B1!xr-kC
additional audit procedures 追加审计程序 m#8PX$_
addressee 收件人,收信人 _ pz}
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 <nqv)g"u0
adverse impact 不利影响,负面影响 w5%i
adverse opinion 反对意见 OrM1eP"I
advisory group 咨询组,顾问组 YcDKRyrt
agency fee 代理费,代理费用 b=/'cQ
aggregate 总计,合计为…… LYR
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alternation of document and record 变造文件和记录 HLwMo&*rA
alternative audit procedures 替代审计程序,备选审计程序 :(X3?%
amend 修改,修订 uz{RV_IX7
amortisation 摊销
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analytical capacity 分析能力 C[
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analytical procedures 分析性程序 PgK7CG7G
annual financial statements 年度会计报表,年度财务报表 ]nB|8k=J
appendix 附录,附表 3rKJ<(-2/
applicable 适用的 \|{/.R
applicable laws and regulations 适用的法规 m?<E >-bI
application systems 应用系统 1s.2z[B~
apply consistently 一贯地执行,一贯地实施 If,p!L
appropriate 适当的,合适的; m!%aB{e
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appropriate authorization 适当的授权 xxu
appropriateness of audit evidence 审计证据的适当性 rniM[7K
approval 批准,核准 edq,:
assertion (会计报表上的)认定;确认 i
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 u7[}pf$}
asset 资产,财产 7:<w)Al!
asset restructuring 资产重组 ={ms@/e/T
assignment of duties 职责的划分 [MFnS",7c
assistant 助理,助理人员 ,.W7Z~z
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 [|KvlOvP
assumption 假设,假定 ~:b5UIAk
at a given date 在某一特定时日 'Urx83
attestation 鉴证,公证 &61h*
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attestation service 鉴证服务 PTF|"^k+
audit adjustment 审计调整 |i(@1 l
audit areas 审计领域 L>`inrpz=w
audit conclusion 审计结论 :9|CpC`.
audit effectiveness 审计效果 `:gXQmt
audit efficiency 审计效率 BS?rKtdm(
audit engagement letter 审计业务约定书 TaG(sRI
audit evidence 审计证据 /7R0w
audit fee 审计费 @
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audit files 审计档案 aqP"Y9l
audit findings 审计中发现的事项 )%I62<N,z
audit implementation stage 审计实施阶段 nsXyReWka
audit mark 审计标识 LII4sf]
audit materiality 审计重要性 0w".o!2\U{
audit method 审计方法 5Kkp1K$M
audit objective 审计目标,审计目的 9,wU[=. 0
audit of financial statements 会计报表审计,财务报表审计 E>1%7"
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audit opinion 审计意见 nhB.>ReAi
audit period 被审计期间,被审计年度 )Q~K\bJf
audit plan 审计计划 xtd1>|
audit planning 编制审计计划,制定审计计划,审计计划 Wl{}>F`W[
audit planning stage 审计计划阶段 810uxw{\
audit procedure 审计程序 CuYSvW
audit programme 审计程序表,具体审计计划 i)MJP
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audit report 审计报告 "
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 KD8,a+GL
audit report with a qualified opinion 有保留意见的审计报告 %xN91j["
audit report with an adverse opinion 否定意见的审计报告 $_u)~O4$
audit report with dual dates 双重日期审计报告 P?M WT]fY
audit reporting stage 审计报告阶段 {xQ(xy
audit responsibility 审计责任 _vOSOnU
audit results 审计结果 wN$u^]
audit risk 审计风险 kO'NT:
audit sampling 审计抽样 4nD U-P#f
audit sampling techniques 审计抽样方法,审计抽样技术 6;}W)S
audit strategies 审计策略 g$9s}\6B
audit summary 审计总结,审计小结 '+\.&'A
audit team 审计小组 2]_fNCNLN
audit test 审计测试 I~>Ye<g#
audit trail 审计轨迹 MMyJAGh
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audit work 审计工作
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audit working paper 审计工作底稿 [_3L
audited financial statement 审计会计报表,已审计财务报表 dJ=z'?|%g
Auditing Guidelines (the~) 审计规范指南 DZU} p
auditing standards 审计准则 X[$FjKZh=F
audit-oriented working paper (审计)业务类工作底稿 F'JceU
authorisation 授权 I:o.
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authorisation of transaction 交易的授权 .Za)S5U
availability 可获得性 f2
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balance 余额;差额;平衡 Y~-P9
balance sheet 资产负债表
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bank 银行 ??? ;H
bank account 银行账户,银行户头 W< :7z
bank statement 银行对账单 Nr0}*8#j
barter transaction 易货交易,以物换物交易 G>j4b}e
basis of audit 审计依据 @x/D8HK2
basis of preparation (会计报表的)编制基础 \t%rIr
book of account 账目,账簿 4
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borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 @SH$QUM(
brought forward (账户余额等的)承上年,承上期,承上页 c>yqq'
budget 预算 >jg"y
building 建筑物;大楼 J4q_}^/2w
business conditions 业务情况,经营情况 N&-J,p~
business licence (企业等的)营业执照 'mE!,KeS;
business relation 业务关系 pcO0xrI
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