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 AK} wSXF
|Xlpgdiu
审计词汇英汉对照 k$j>_U? P
D({%FQ"
A @GK0j"
_
pMe'fC~*
-uHD|
}
ability to continue as a going concern 持续经营能力 {.K>9#^m
acceptability 可接受性,可接受程度 GBFYa6\4sT
acceptable level of detection risk 检查风险的可接受水平 #;#
V1
acceptance of engagement 接受委托 O=?WI
accepting the engagement for the first time 首次接受委托 uK2MC?LP
access to asset 对资产的接触 ?YOH9%_cs
according to 根据,依据,依照 '%vb&a!.6
account balance 账户余额 Az8>^|@
account for 对……进行会计处理,核算;解释 vT#zc
)j
accounting 会计,会计学 ?|s1Cuc
accounting advisory serve 会计咨询服务 hOx'uO`x(
accounting firm 会计师事务所 p
'M5]G
accounting information 会计信息,会计资料 YIvJN
accounting period 会计期间
0GK<l
accounting policies 会计政策 0&mOu #l
accounting professional bodies 会计职业组织,会计职业团体 6sJN@dFA
accounting records 会计记录 ^2rNty,nH
accounting responsibility 会计责任 S!j=hj@qW
accounting service 会计服务 ]d=SkOq
accounting standards 会计准则 4C\>JGZvq
Accounting Standards for Business Enterprises 企业会计准则 7O^ySy"l
accounting system 会计系统 SV0E7qX
accounting treatment 会计处理 _~ZNX+4
accuracy 准确性,精确性 /g BB
additional audit procedures 追加审计程序 4|9M8ocR
addressee 收件人,收信人 ze@NqCF
Administration of State-owned Assets (the~) 国有资产管理局 MF)Xc\}0p
administrative laws and regulations 行政法规 xb1 i{d
adverse impact 不利影响,负面影响 tpOMKh.`
adverse opinion 反对意见 rJ|Q%utYz
advisory group 咨询组,顾问组 CZe0kH^:{
agency fee 代理费,代理费用 YB
qu7&
aggregate 总计,合计为…… r9McCebIW
alternation of document and record 变造文件和记录 :vZ8n6J[
alternative audit procedures 替代审计程序,备选审计程序 kv{uf$X*ve
amend 修改,修订 YNyaz\L
amortisation 摊销 i`U:uwW`
analytical capacity 分析能力 (99P9\[p
analytical procedures 分析性程序 (&HAjB
annual financial statements 年度会计报表,年度财务报表 Q\|72NWS
appendix 附录,附表 ufyqfI
D
applicable 适用的 ()a(PvEO
applicable laws and regulations 适用的法规 ,#:* dl
application systems 应用系统 a+sHW<QeS
apply consistently 一贯地执行,一贯地实施 5#3/
appropriate 适当的,合适的; G-
wQ
weJ9
征用,挪用 S<HR6Xw
appropriate authorization 适当的授权 AlT41v~6
appropriateness of audit evidence 审计证据的适当性 03$-U0.;-
approval 批准,核准 &
D0suK#
assertion (会计报表上的)认定;确认 zO8`xrN!
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~b;l08 <
asset 资产,财产 &~gqEl6RF
asset restructuring 资产重组 itClCEOA
assignment of duties 职责的划分 R1OC7q
assistant 助理,助理人员 {@, } M
associated company 联属公司,联营公司 /J!C2
association 联合,结合;协会,社团
q/w<>u
assumption 假设,假定 uTgBnv(
Y*
at a given date 在某一特定时日 acr@erk
attestation 鉴证,公证 ['~j1!/;6
attestation service 鉴证服务 `2`Nu:r^
audit adjustment 审计调整 Rj6:.KEJ
audit areas 审计领域 9ZFvN*Zf'
audit conclusion 审计结论 &S[tI$
audit effectiveness 审计效果 t9T3e
audit efficiency 审计效率 64xq@_+
audit engagement letter 审计业务约定书 WvSh i=
audit evidence 审计证据 5(e?,B }
audit fee 审计费
Z)}q=NjA
audit files 审计档案 Xvu|ss
audit findings 审计中发现的事项 5dOA^P@`,M
audit implementation stage 审计实施阶段 6QS[mWU
audit mark 审计标识 jusP
aAdW
audit materiality 审计重要性 vl59|W6
audit method 审计方法 }%LwaRT
audit objective 审计目标,审计目的 U U!M/QJ
audit of financial statements 会计报表审计,财务报表审计 tk3%0XZH
audit opinion 审计意见 bU'{U0lM
audit period 被审计期间,被审计年度 M7z>ugk"
audit plan 审计计划 +bK[3KG4F5
audit planning 编制审计计划,制定审计计划,审计计划 'A@[a_
audit planning stage 审计计划阶段 KQ'fp:5|/@
audit procedure 审计程序 k<W n
audit programme 审计程序表,具体审计计划 .s$#: ls?
audit report 审计报告 "a;z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 S~^0
_?
audit report with a qualified opinion 有保留意见的审计报告 K8E:8`_cx
audit report with an adverse opinion 否定意见的审计报告 +LddW0h+=8
audit report with dual dates 双重日期审计报告 h
$)thW
audit reporting stage 审计报告阶段 +<&\*VR
audit responsibility 审计责任 2y;
|6`
audit results 审计结果 pl62mp!
audit risk 审计风险 pc
w!e_"+
audit sampling 审计抽样 `< 8Fc`;[
audit sampling techniques 审计抽样方法,审计抽样技术 ,Nl
]rmI
audit strategies 审计策略
2{naSiaq
audit summary 审计总结,审计小结 g*$
0G
audit team 审计小组 ?m-kpW8
audit test 审计测试 L8
-
audit trail 审计轨迹 [{3WHS.
audit work 审计工作 ]P/eg$u'I
audit working paper 审计工作底稿 G#V5E)Dx
audited financial statement 审计会计报表,已审计财务报表 5wXe^G
Auditing Guidelines (the~) 审计规范指南 ,Ie~zZE&
auditing standards 审计准则 EN@LB2
audit-oriented working paper (审计)业务类工作底稿 ^9T6Ix{=
authorisation 授权 'Rk~bAX
authorisation of transaction 交易的授权 $$YLAgO4
availability 可获得性 oH~ZqX.3
B TnET1$@qr*
balance 余额;差额;平衡 k f~71G+
balance sheet 资产负债表 FxOhF03\=[
bank 银行 I0ycLx
bank account 银行账户,银行户头 n0:+D
R
bank statement 银行对账单 3}O.B
r|
barter transaction 易货交易,以物换物交易 i gzISYC_
basis of audit 审计依据 Y{y #us1
basis of preparation (会计报表的)编制基础 o:C:obiQbu
book of account 账目,账簿 01I5,Dm
borrowing 借款,贷款,借债 A?Jm59{w
branch 分支,分支机构,分店 QC>I<j&`!
brought forward (账户余额等的)承上年,承上期,承上页 )CS7>Vx
budget 预算 z79L2lJn
building 建筑物;大楼 oQ!} @CaN|
business conditions 业务情况,经营情况 6$wS7Cu
business licence (企业等的)营业执照 R= HN>(U
business relation 业务关系 G[u_Uu=>
:K{`0U&l5