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 _OK!/T*FBt
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审计词汇英汉对照 HLqDI lL
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ability to continue as a going concern 持续经营能力 $6d5W=u$H
acceptability 可接受性,可接受程度 0 n|>/i
acceptable level of detection risk 检查风险的可接受水平 xzf/W+.>.
acceptance of engagement 接受委托 Io('kCOR;
accepting the engagement for the first time 首次接受委托 yx7y3TSq
access to asset 对资产的接触 b>' c
according to 根据,依据,依照 pQ8f$I#v
account balance 账户余额 }3-`e3
account for 对……进行会计处理,核算;解释 T|5uywA|
accounting 会计,会计学 l?HC-_Pbh
accounting advisory serve 会计咨询服务 1WI^RlWd(
accounting firm 会计师事务所 ]zI*}(adu
accounting information 会计信息,会计资料 9zpOp-K6
accounting period 会计期间 |#B)`r8
accounting policies 会计政策 $wk(4W8E
accounting professional bodies 会计职业组织,会计职业团体 HUel
accounting records 会计记录 j<h0
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accounting responsibility 会计责任 ^>z+e"PQA
accounting service 会计服务 ?VyiR40-Cx
accounting standards 会计准则 [6nN]U~ Y
Accounting Standards for Business Enterprises 企业会计准则 /^`do3a}
accounting system 会计系统 p)~EG=p
accounting treatment 会计处理 c >xHaA:V
accuracy 准确性,精确性 TR:4$92:H
additional audit procedures 追加审计程序 U \F ?{/
addressee 收件人,收信人 Qo80u?*
Administration of State-owned Assets (the~) 国有资产管理局 F*y7
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administrative laws and regulations 行政法规 z/pxZB~"
adverse impact 不利影响,负面影响 =3GgfU5k
adverse opinion 反对意见 d;).| .}P
advisory group 咨询组,顾问组 Yb'%J@T}
agency fee 代理费,代理费用 O/oLQoH
aggregate 总计,合计为…… so@ijl4{
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alternation of document and record 变造文件和记录 x,
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alternative audit procedures 替代审计程序,备选审计程序 @680.+Kw
amend 修改,修订 :7s2M
amortisation 摊销 gbFHH,@
analytical capacity 分析能力 |sAl k,8s
analytical procedures 分析性程序 ZD4:'m`T/
annual financial statements 年度会计报表,年度财务报表 W'v
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appendix 附录,附表 O
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applicable 适用的 IG!(q%Gf
applicable laws and regulations 适用的法规 <{z-<D;
application systems 应用系统 K>#QC
apply consistently 一贯地执行,一贯地实施 c(s: f@ 1
appropriate 适当的,合适的; es\Fn#?O
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appropriate authorization 适当的授权 >ni0:^vp
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 c']m5q39'
assertion (会计报表上的)认定;确认 +]e) :J
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Rvd'uIJ
asset 资产,财产 (b7',:_U7
asset restructuring 资产重组 c+
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assignment of duties 职责的划分 b\UE+\a&
assistant 助理,助理人员 {-hu""x>
associated company 联属公司,联营公司 Dp?lgw
association 联合,结合;协会,社团 ~b6c:db3
assumption 假设,假定 W A#y&
at a given date 在某一特定时日 |Pv)&'B"
attestation 鉴证,公证 GFvLd:p` [
attestation service 鉴证服务 Rvy
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audit adjustment 审计调整 r(g#3i4Q
audit areas 审计领域 m-Qy6"eW
audit conclusion 审计结论 ZSLvr-,D
audit effectiveness 审计效果 GGsAisF"N
audit efficiency 审计效率 Y"TrF(C
audit engagement letter 审计业务约定书 }eSrJgF4M
audit evidence 审计证据 SgQ(#y|vV
audit fee 审计费 QvlVjDIy
audit files 审计档案 #`%V/ #YK
audit findings 审计中发现的事项 Ys<z%
audit implementation stage 审计实施阶段 1 ;Uc-<
audit mark 审计标识 t V2o9!N4
audit materiality 审计重要性 oKPG0iM:
audit method 审计方法 %kuUQ%W1
audit objective 审计目标,审计目的 ?2K~']\S
audit of financial statements 会计报表审计,财务报表审计 IB^vEY!`6_
audit opinion 审计意见 -=qHwcId
audit period 被审计期间,被审计年度 }-p-(
audit plan 审计计划 -`
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audit planning 编制审计计划,制定审计计划,审计计划 %]o/p_<
audit planning stage 审计计划阶段 O{EbL5p
audit procedure 审计程序 .+5;AtN
audit programme 审计程序表,具体审计计划 {]O.?Yru?
audit report 审计报告 ov1#BeQ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 BuOe'$F
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audit report with a qualified opinion 有保留意见的审计报告 %Ybr5
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audit report with an adverse opinion 否定意见的审计报告 S"@@BQ#mf
audit report with dual dates 双重日期审计报告 HC|
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audit reporting stage 审计报告阶段 b6@0?_n
audit responsibility 审计责任 zRB LkrC
audit results 审计结果 g+-^6UG
audit risk 审计风险 ~oRT@E
audit sampling 审计抽样 N"zl7 .E
audit sampling techniques 审计抽样方法,审计抽样技术 p@wtT"Y
audit strategies 审计策略 _!%@V=
audit summary 审计总结,审计小结 Q!h+1fb
audit team 审计小组 9jllW[`2F
audit test 审计测试 2>m"CG
audit trail 审计轨迹 SGpe \P ]k
audit work 审计工作 }'h\;8y
audit working paper 审计工作底稿 a@#<qf8g
audited financial statement 审计会计报表,已审计财务报表 )#,a'~w
Auditing Guidelines (the~) 审计规范指南 e/$M6l$Q*4
auditing standards 审计准则 od*#)
audit-oriented working paper (审计)业务类工作底稿 iAXF;'|W
authorisation 授权 eH%i8a
authorisation of transaction 交易的授权 k-sBf Jy\
availability 可获得性 Sy^@v%P'A
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balance 余额;差额;平衡 \(U|&
balance sheet 资产负债表 <@;bxSUx
bank 银行 /1.gv~`+
bank account 银行账户,银行户头 3(1UIu
bank statement 银行对账单 PrF('PH7i
barter transaction 易货交易,以物换物交易 x#t?`
basis of audit 审计依据 sfsK[c5bm
basis of preparation (会计报表的)编制基础 #y1M1O g
book of account 账目,账簿 pe
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borrowing 借款,贷款,借债 J$&2GAi
branch 分支,分支机构,分店 ^%qQ)>I=j
brought forward (账户余额等的)承上年,承上期,承上页 i
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budget 预算 /km0[M
building 建筑物;大楼 u89Q2\z~"M
business conditions 业务情况,经营情况 dDl_Pyg4K
business licence (企业等的)营业执照 1
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business relation 业务关系 3C2~heO>|
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