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 .aF+>#V=Q
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审计词汇英汉对照 5`0tG;
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ability to continue as a going concern 持续经营能力 Q4C28-#
acceptability 可接受性,可接受程度 JhIgqW2
acceptable level of detection risk 检查风险的可接受水平 $T
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acceptance of engagement 接受委托 cs,%Zk.xjw
accepting the engagement for the first time 首次接受委托 G=(F-U;*
access to asset 对资产的接触 C;M.dd
according to 根据,依据,依照 (@~d9PvB>
account balance 账户余额 y$
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account for 对……进行会计处理,核算;解释 Td}#o!4!
accounting 会计,会计学 }h>QkV,{2
accounting advisory serve 会计咨询服务 GAV|x]R
accounting firm 会计师事务所 5nQ*%u\$Z
accounting information 会计信息,会计资料 0[jy
accounting period 会计期间 3S ,D~L^
accounting policies 会计政策 g*TAaUs|n
accounting professional bodies 会计职业组织,会计职业团体 B<x)^[ <v
accounting records 会计记录 sd
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accounting responsibility 会计责任 Y;4nIWe
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accounting service 会计服务 x)h5W+$
accounting standards 会计准则 4l560Fb'U
Accounting Standards for Business Enterprises 企业会计准则 pS;jrq
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accounting system 会计系统 _m#M^<0n
accounting treatment 会计处理 x<4-Q6'{S
accuracy 准确性,精确性 lt[{u$
additional audit procedures 追加审计程序 ~Qeyh^wo
addressee 收件人,收信人 k/ls!e?
Administration of State-owned Assets (the~) 国有资产管理局 ANZD7v6a
administrative laws and regulations 行政法规 '/G.^Zl
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adverse impact 不利影响,负面影响 P'xq+Q
adverse opinion 反对意见 7FMO''x
advisory group 咨询组,顾问组 }mzM'9JH
agency fee 代理费,代理费用 cK"b0K/M?B
aggregate 总计,合计为…… uAwT)km
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alternation of document and record 变造文件和记录 xQ=[0!p+
alternative audit procedures 替代审计程序,备选审计程序 ]^uO3!+
amend 修改,修订 l
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amortisation 摊销 3FR'N%+
analytical capacity 分析能力 .n'z\]-/Q
analytical procedures 分析性程序 8(&Jy RT
annual financial statements 年度会计报表,年度财务报表 |9$K'+'
appendix 附录,附表 ;Z\jX[H
applicable 适用的
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applicable laws and regulations 适用的法规
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application systems 应用系统 9l5l"Wj&
apply consistently 一贯地执行,一贯地实施 p(f
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appropriate 适当的,合适的; ?KDI'>"-v
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appropriate authorization 适当的授权 6lpf
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appropriateness of audit evidence 审计证据的适当性 <E[X-S%&
approval 批准,核准 UJ3l8
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assertion (会计报表上的)认定;确认 ov.7FZ+
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =yJJq=!
asset 资产,财产 +ffs{g{
asset restructuring 资产重组 n.Iu|,?q
assignment of duties 职责的划分
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assistant 助理,助理人员 &W)Lzpx8c
associated company 联属公司,联营公司 :80!-F*\
association 联合,结合;协会,社团 )o-rg
assumption 假设,假定 dOh`F~
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at a given date 在某一特定时日 Y5M>&}N
attestation 鉴证,公证 Y;JV9{j
attestation service 鉴证服务 q{?Po;\D
audit adjustment 审计调整 Z<T%:F
audit areas 审计领域 </(bwc~2
audit conclusion 审计结论 M[Lj N
audit effectiveness 审计效果 u|t<f`ze
audit efficiency 审计效率 Rrmk\7/
audit engagement letter 审计业务约定书 O:3LA-vA
audit evidence 审计证据 zcnp?%
audit fee 审计费 ppH5>Y
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audit files 审计档案
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audit findings 审计中发现的事项 ,g\%P5
audit implementation stage 审计实施阶段 |7KW'=O
audit mark 审计标识 Rl@k~;VV
audit materiality 审计重要性 `&xo;Vnc
audit method 审计方法 ?4vf2n@
audit objective 审计目标,审计目的 +MU|XT_5|6
audit of financial statements 会计报表审计,财务报表审计 /ZlPEs)
audit opinion 审计意见 {eo4J&as
audit period 被审计期间,被审计年度 6fV%[.RR
audit plan 审计计划 )D?\ru H
audit planning 编制审计计划,制定审计计划,审计计划 AvnK?*5!@
audit planning stage 审计计划阶段 ^o^[p %
audit procedure 审计程序 ,*ZdMw!
audit programme 审计程序表,具体审计计划 L>VZ-j
audit report 审计报告 %GG:F^X#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .4P5tIn\
audit report with a qualified opinion 有保留意见的审计报告 (:v|(Gn/
audit report with an adverse opinion 否定意见的审计报告 jSNUU.lur
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 Jv(9w[
audit responsibility 审计责任 j}}:&>;
audit results 审计结果 z9OhY]PPF
audit risk 审计风险 -v"\WmcS
audit sampling 审计抽样 rK 9
audit sampling techniques 审计抽样方法,审计抽样技术 #'m&<g,
audit strategies 审计策略 wi]ya\(*yl
audit summary 审计总结,审计小结 {nTQc2T?;
audit team 审计小组 H6i4>U*
audit test 审计测试 xDv
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audit trail 审计轨迹 el
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audit work 审计工作 rS1mBrqD
audit working paper 审计工作底稿 ;o*
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audited financial statement 审计会计报表,已审计财务报表 >;a_i>[
Auditing Guidelines (the~) 审计规范指南 1UG5Q-
auditing standards 审计准则 {v{qPYNyh
audit-oriented working paper (审计)业务类工作底稿 HRP4"#9R
authorisation 授权 hwg
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authorisation of transaction 交易的授权 "";[U
availability 可获得性 .u[hK
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balance 余额;差额;平衡 wX dtY
balance sheet 资产负债表 TTB1}j+V6
bank 银行 IO/%X;Y_
bank account 银行账户,银行户头 X]up5tk~
bank statement 银行对账单 LS1r}cl
barter transaction 易货交易,以物换物交易 :6R0=oz
basis of audit 审计依据 l-|hvv5g
basis of preparation (会计报表的)编制基础 [>+}2-#
book of account 账目,账簿 bMWL^ *I
borrowing 借款,贷款,借债 m=;0NLs4
branch 分支,分支机构,分店 7)iB6RBK
brought forward (账户余额等的)承上年,承上期,承上页 d#~
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budget 预算 }py6H[
building 建筑物;大楼 q:2V w`g'
business conditions 业务情况,经营情况 !
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business licence (企业等的)营业执照 =R+z\`2
business relation 业务关系 llG^ +*Y8t
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