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 3P*"$ fH
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审计词汇英汉对照 [5]*
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ability to continue as a going concern 持续经营能力 =/N0^
acceptability 可接受性,可接受程度 <*opVy^
acceptable level of detection risk 检查风险的可接受水平 "; ?^gA
acceptance of engagement 接受委托 s3)T}52
accepting the engagement for the first time 首次接受委托 ibgF,N
access to asset 对资产的接触 w'Jo).OW~
according to 根据,依据,依照 .a|ROjd!
account balance 账户余额 d`KW]HJw
account for 对……进行会计处理,核算;解释 "oCXG`.k&
accounting 会计,会计学 HF%)ip+
accounting advisory serve 会计咨询服务 ! ?m8UE
accounting firm 会计师事务所 Rx4O?7;
accounting information 会计信息,会计资料 -PHqD
accounting period 会计期间 iu'r c/=V
accounting policies 会计政策 9riKSp:5
accounting professional bodies 会计职业组织,会计职业团体 ":
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accounting records 会计记录 Xx=.;FYk
accounting responsibility 会计责任 28o!>*
accounting service 会计服务 _MGhG{p7t
accounting standards 会计准则 }x:nhy`
Accounting Standards for Business Enterprises 企业会计准则 J]Qbg7|
accounting system 会计系统 cK2Us+h
accounting treatment 会计处理 7A>glZ/x
accuracy 准确性,精确性 -MeO|HWm
additional audit procedures 追加审计程序 b.v^:M
addressee 收件人,收信人 j*1O(p+
Administration of State-owned Assets (the~) 国有资产管理局 iLkP@OYgQ
administrative laws and regulations 行政法规 r/6h}
adverse impact 不利影响,负面影响 JOH=)+x
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adverse opinion 反对意见 2<+9lk
advisory group 咨询组,顾问组 AlT04H
agency fee 代理费,代理费用 AY%Y,<a
aggregate 总计,合计为…… W_G'wU3R
alternation of document and record 变造文件和记录 GwZ(3
alternative audit procedures 替代审计程序,备选审计程序 n&}ILLc
amend 修改,修订 RLbxNn
amortisation 摊销 8Vqh1<
analytical capacity 分析能力 }Z\PE0
analytical procedures 分析性程序 g R)
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annual financial statements 年度会计报表,年度财务报表 +wg|~Lef h
appendix 附录,附表 eMDraJv@
applicable 适用的 T>s3s5Y
applicable laws and regulations 适用的法规 C9FQo7
application systems 应用系统 @C6.~OiP
apply consistently 一贯地执行,一贯地实施 W%cJ#R[o
appropriate 适当的,合适的; .TetN}w
征用,挪用 /CN`U7:E
appropriate authorization 适当的授权 Gd%E337d
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准
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assertion (会计报表上的)认定;确认 ?)B\0` %*'
assessed level of control risk 对控制风险的评估,控制风险的评估水平 u@-x3%W
asset 资产,财产 )F)
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asset restructuring 资产重组 2N:|B O>
assignment of duties 职责的划分 weky
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assistant 助理,助理人员 Do5)ilt
associated company 联属公司,联营公司 k),.
association 联合,结合;协会,社团 %2D9]L2Up
assumption 假设,假定 Th)Z?\8zk
at a given date 在某一特定时日 d%:
attestation 鉴证,公证 ix]t>2r
attestation service 鉴证服务 `aW>h8$I)
audit adjustment 审计调整 rt[w
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audit areas 审计领域 qE&R.I!o
audit conclusion 审计结论 ?
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audit effectiveness 审计效果 L^0s
audit efficiency 审计效率 F"<TV&xf
audit engagement letter 审计业务约定书 %nfaU~IqK
audit evidence 审计证据 ^xwnX=Np
audit fee 审计费 G&HCOR!h
audit files 审计档案 k*3F7']8
audit findings 审计中发现的事项 yy%'9E ldc
audit implementation stage 审计实施阶段 ]FNqNZ
audit mark 审计标识 TxD,A0
audit materiality 审计重要性 %`[Oz[V
audit method 审计方法 J
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audit objective 审计目标,审计目的 r2]KP(T8|
audit of financial statements 会计报表审计,财务报表审计 E9IU,P6a
audit opinion 审计意见 Z4 +6'
audit period 被审计期间,被审计年度 ~S, R`wo
audit plan 审计计划 wjm _bEi
audit planning 编制审计计划,制定审计计划,审计计划 j r<`@
audit planning stage 审计计划阶段 Pn*+g!`
audit procedure 审计程序 :mwJJIjUW
audit programme 审计程序表,具体审计计划 OJGEX}3'
audit report 审计报告 %9!,PeRe
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,33[/j
audit report with a qualified opinion 有保留意见的审计报告 Is $I;`
audit report with an adverse opinion 否定意见的审计报告 ;ctJ9"_g
audit report with dual dates 双重日期审计报告 tJ
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audit reporting stage 审计报告阶段 1sqBBd"=PY
audit responsibility 审计责任 `H.~#$
audit results 审计结果 VM1`:1Z:$
audit risk 审计风险 '
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audit sampling 审计抽样 Qt@_C*,P
audit sampling techniques 审计抽样方法,审计抽样技术 \L"Vx9xT
audit strategies 审计策略 7)`U%
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audit summary 审计总结,审计小结 F?wfh7q
audit team 审计小组 ")t
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audit test 审计测试 G98P<cyD
audit trail 审计轨迹 S~9K'\vO
audit work 审计工作 [zO:[i 7
audit working paper 审计工作底稿 Nm.H
audited financial statement 审计会计报表,已审计财务报表 ZPieL&uV`
Auditing Guidelines (the~) 审计规范指南 {hzU
auditing standards 审计准则 ?+]prbt)
audit-oriented working paper (审计)业务类工作底稿 6fozc2h@x%
authorisation 授权 l$PSID
authorisation of transaction 交易的授权 s\k4<d5
availability 可获得性 sO,%Ok1
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balance 余额;差额;平衡 3 %ppvvQ
balance sheet 资产负债表 mIK-a{?G
bank 银行 '@$YX*[
bank account 银行账户,银行户头 Nq`@ >Ml
bank statement 银行对账单 ;#F/2UgHB
barter transaction 易货交易,以物换物交易 G% |$3
basis of audit 审计依据 L9| 55z
basis of preparation (会计报表的)编制基础 qgT~yDm
book of account 账目,账簿 ZPktZ
borrowing 借款,贷款,借债 0h[pw
branch 分支,分支机构,分店 Xu4C*]A>
brought forward (账户余额等的)承上年,承上期,承上页 -|ho
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budget 预算 jT~PwDSFt3
building 建筑物;大楼 M.|cl#
business conditions 业务情况,经营情况 u3"0K['3
business licence (企业等的)营业执照 0Jz5i4B
business relation 业务关系 n9
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