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 KAE %Wwjr
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审计词汇英汉对照 =pmG.>Si
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ability to continue as a going concern 持续经营能力 k9H}nP$F
acceptability 可接受性,可接受程度 Q~f]?a`
acceptable level of detection risk 检查风险的可接受水平 on8$Kc
acceptance of engagement 接受委托 '-f` 5 X
accepting the engagement for the first time 首次接受委托 {G3Ok++hc
access to asset 对资产的接触 pheu4
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according to 根据,依据,依照 %}N01P|X>
account balance 账户余额 #+Bz$CO
account for 对……进行会计处理,核算;解释 z7?SuJ
accounting 会计,会计学 )R<93`q
accounting advisory serve 会计咨询服务 gGCr~
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accounting firm 会计师事务所 xa_ IdkV
accounting information 会计信息,会计资料 gIRZ kT`
accounting period 会计期间 +Q5'
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accounting policies 会计政策 `%Kj+^|DS
accounting professional bodies 会计职业组织,会计职业团体 dj] O
accounting records 会计记录 $aT '~|?
accounting responsibility 会计责任
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accounting service 会计服务 !W&|kvT^
accounting standards 会计准则 1xkk5\3]
Accounting Standards for Business Enterprises 企业会计准则 r&v!2A]:
accounting system 会计系统 \cX9!lHl
accounting treatment 会计处理 kda*rl~c
accuracy 准确性,精确性 )~$ejS
additional audit procedures 追加审计程序 &uaSp,L
addressee 收件人,收信人 *b{Hj'H aH
Administration of State-owned Assets (the~) 国有资产管理局 B&KIM{j\
administrative laws and regulations 行政法规 Cv>~%<
adverse impact 不利影响,负面影响 4\V/A+<W
adverse opinion 反对意见 )2d1@]6#
advisory group 咨询组,顾问组 )9/iH(
agency fee 代理费,代理费用 Xe`$SNM
aggregate 总计,合计为…… .3XSF$;
alternation of document and record 变造文件和记录 M`=\ijUwN
alternative audit procedures 替代审计程序,备选审计程序 $b^ niL
amend 修改,修订 uJ1oo| sn
amortisation 摊销 *<{hLf
analytical capacity 分析能力 !3c+}j-j
analytical procedures 分析性程序 r4 5}o
annual financial statements 年度会计报表,年度财务报表 sy(bL_%
appendix 附录,附表 8&+u+@H
applicable 适用的 .}!.:
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applicable laws and regulations 适用的法规 O]="ggq&
application systems 应用系统 3S>rc0]6
apply consistently 一贯地执行,一贯地实施 Om7 '_}
appropriate 适当的,合适的; 9w0v?%%_
征用,挪用 eA(FWO
appropriate authorization 适当的授权 :zfMRg
appropriateness of audit evidence 审计证据的适当性 ~S
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approval 批准,核准 8<6@O
assertion (会计报表上的)认定;确认 `5x0p a
assessed level of control risk 对控制风险的评估,控制风险的评估水平 VJr ~h
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asset 资产,财产 $S?x
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asset restructuring 资产重组 i(# Fjp
assignment of duties 职责的划分 *
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assistant 助理,助理人员 Ka)aBU9
associated company 联属公司,联营公司 Y!(w. G
association 联合,结合;协会,社团 "Rf|o6!d
assumption 假设,假定 (YPG4:[
at a given date 在某一特定时日 B/~ubw
attestation 鉴证,公证 HyQ(9cn|
attestation service 鉴证服务 `i~J0#P
audit adjustment 审计调整 BT -Y9j
audit areas 审计领域 &=Y%4vq
audit conclusion 审计结论 Vq
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audit effectiveness 审计效果 ^s=F<_{
audit efficiency 审计效率 oq>jCOVh
audit engagement letter 审计业务约定书
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audit evidence 审计证据 3c`
audit fee 审计费 op&j4R
audit files 审计档案 9(a*0H
audit findings 审计中发现的事项 F
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audit implementation stage 审计实施阶段 OMjx,@9
audit mark 审计标识 gV5mERK
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audit materiality 审计重要性 G"
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audit method 审计方法 8-O:e
audit objective 审计目标,审计目的 i
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audit of financial statements 会计报表审计,财务报表审计 ']X0g{%
audit opinion 审计意见 PIsXX#`7;
audit period 被审计期间,被审计年度 ypA 9WF
audit plan 审计计划 K_X(j$2Xc
audit planning 编制审计计划,制定审计计划,审计计划 ]jmZ5h#[
audit planning stage 审计计划阶段 W,t`DMC
audit procedure 审计程序 r6:nYyF$)v
audit programme 审计程序表,具体审计计划 P^BSl7cT
audit report 审计报告 f[OJqk
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ufA0H
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audit report with a qualified opinion 有保留意见的审计报告 ^h<ElK
audit report with an adverse opinion 否定意见的审计报告 [Fd[(
audit report with dual dates 双重日期审计报告 Pn}oSCo
audit reporting stage 审计报告阶段 #D+.z)iZn
audit responsibility 审计责任 ar`}+2Qh0
audit results 审计结果 > 3l3
audit risk 审计风险 l2
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audit sampling 审计抽样 p,)pz_M
audit sampling techniques 审计抽样方法,审计抽样技术 fAT
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audit strategies 审计策略 s*>B"#En
audit summary 审计总结,审计小结 $A: ?o?"7}
audit team 审计小组 -K5
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audit test 审计测试 vb\R~%@T,
audit trail 审计轨迹 'sjks sy.3
audit work 审计工作 \AD|;tA\vE
audit working paper 审计工作底稿 MG,?,1_ &
audited financial statement 审计会计报表,已审计财务报表 ,z$U=uo
Auditing Guidelines (the~) 审计规范指南 lYrW"(2
auditing standards 审计准则 yMb.~A^$J
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 s:sk`~2<gd
authorisation of transaction 交易的授权 %bTXu1
availability 可获得性 4e|(= W`
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balance 余额;差额;平衡 YtT:\#D
balance sheet 资产负债表 B o[aiT
bank 银行 :\#/T,K"
bank account 银行账户,银行户头 =I)Ex)
bank statement 银行对账单 9q<?xO
barter transaction 易货交易,以物换物交易 RLF]Wa,
basis of audit 审计依据 f{R/rb&iB
basis of preparation (会计报表的)编制基础 Sna
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book of account 账目,账簿 ARi
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borrowing 借款,贷款,借债 O#b%&s"o
branch 分支,分支机构,分店 y]%Io]!d
brought forward (账户余额等的)承上年,承上期,承上页 Z
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budget 预算 8.D9OpU
building 建筑物;大楼 n{.SNipU
business conditions 业务情况,经营情况 d?OsVT;U
business licence (企业等的)营业执照 izP>w*/nO
business relation 业务关系 ;c>IM]
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