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 \fX0&l;T9\
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审计词汇英汉对照 {RG4 m{#9
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ability to continue as a going concern 持续经营能力 y\a@'LFL
acceptability 可接受性,可接受程度 3shRrCL0mf
acceptable level of detection risk 检查风险的可接受水平 [-ONs
acceptance of engagement 接受委托 !?AgAsSmc
accepting the engagement for the first time 首次接受委托 _*K=Z,a;\
access to asset 对资产的接触 $-J0ou8~
according to 根据,依据,依照 ,@\$PyJ
account balance 账户余额 ":qhO0
account for 对……进行会计处理,核算;解释 xbVvK+
accounting 会计,会计学 9Dat
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accounting advisory serve 会计咨询服务 [8kufMY|
accounting firm 会计师事务所 ec8iZ8h8
accounting information 会计信息,会计资料 [9<c;&$LU
accounting period 会计期间 Q1Jw7R#?l
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 G+_Q7-o&d6
accounting records 会计记录 k},@2#W]
accounting responsibility 会计责任 J!\Cs1!f
accounting service 会计服务 `>HM<Nn-0
accounting standards 会计准则 U"qR6
Accounting Standards for Business Enterprises 企业会计准则 K2Z]MpLD
accounting system 会计系统 +.czj,Sq
accounting treatment 会计处理 j7(S=
accuracy 准确性,精确性 %%-?~rjI
additional audit procedures 追加审计程序 k<Y}BvAYB
addressee 收件人,收信人 Th'B5:`
Administration of State-owned Assets (the~) 国有资产管理局 ]QJN` ;b0
administrative laws and regulations 行政法规 KUV(vAY,
adverse impact 不利影响,负面影响 M~?2g.o'D
adverse opinion 反对意见 >~F_/Z'5
advisory group 咨询组,顾问组 pu"m(9
agency fee 代理费,代理费用 =q\Ghqj1
aggregate 总计,合计为…… 'K!u}py
alternation of document and record 变造文件和记录 p2=+cS"HC
alternative audit procedures 替代审计程序,备选审计程序 Ii.?|
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amend 修改,修订 su}n3NsJ
amortisation 摊销 1B0+dxN`
analytical capacity 分析能力 Md*~hb8J
analytical procedures 分析性程序 0Tv0:c>8;(
annual financial statements 年度会计报表,年度财务报表 t}Q
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appendix 附录,附表 (drDC1\
applicable 适用的 9K:ICXm
applicable laws and regulations 适用的法规 r\j*?m ]
application systems 应用系统 mNQ~9OJ1
apply consistently 一贯地执行,一贯地实施 (nDen5Q|
appropriate 适当的,合适的; 2lu A F2
征用,挪用 d71|(`&
appropriate authorization 适当的授权 ev4f9Fhu
appropriateness of audit evidence 审计证据的适当性 U
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approval 批准,核准 BO%aCK&
assertion (会计报表上的)认定;确认 Z,"f2UJ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 UhX)?'J
asset 资产,财产 W<c95QD.
asset restructuring 资产重组 }m -A #4.
assignment of duties 职责的划分 xf7_|l
assistant 助理,助理人员 m\.(
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associated company 联属公司,联营公司 l+r3|b
association 联合,结合;协会,社团 4(D1/8
assumption 假设,假定 -+HD5Hc
at a given date 在某一特定时日 Hp(wR'(g&
attestation 鉴证,公证 7L4~yazmK
attestation service 鉴证服务 Qn!KL0w
audit adjustment 审计调整 /J5)_>R:
audit areas 审计领域 .At^b4#(
audit conclusion 审计结论 th^&wp
audit effectiveness 审计效果 ]Vm:iF#5P
audit efficiency 审计效率 3EA+tG4KnO
audit engagement letter 审计业务约定书 kQ99{lH,5
audit evidence 审计证据 dr gCr:Gf
audit fee 审计费 \sEH)$R'
audit files 审计档案 _@D"XL#L
audit findings 审计中发现的事项 V6!1(|
audit implementation stage 审计实施阶段 2]V&]s8Wi=
audit mark 审计标识 MC~<jJ,
audit materiality 审计重要性 nJ|
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audit method 审计方法 |ERf3
audit objective 审计目标,审计目的 WzqYBa
audit of financial statements 会计报表审计,财务报表审计 oIv\Xdc8 1
audit opinion 审计意见 SH5a&OVZhn
audit period 被审计期间,被审计年度 "KKw\i
audit plan 审计计划 /=[hRn@)A
audit planning 编制审计计划,制定审计计划,审计计划 5_[we1$P
audit planning stage 审计计划阶段
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audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 VT2f\d[Q
audit report 审计报告 &Vy.)0
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _-:
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audit report with a qualified opinion 有保留意见的审计报告 miB+'n"zS
audit report with an adverse opinion 否定意见的审计报告 _W
audit report with dual dates 双重日期审计报告 zrL +:/t
audit reporting stage 审计报告阶段 ?_j]w%Hz
audit responsibility 审计责任 A(D3wctdr
audit results 审计结果 HXb_k1n
audit risk 审计风险 V)Ze>Pp
audit sampling 审计抽样 sI5S)^'IQ
audit sampling techniques 审计抽样方法,审计抽样技术 .c]@xoC
audit strategies 审计策略 fn,
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audit summary 审计总结,审计小结 eZ|_wB'r
audit team 审计小组 !7n`-#)
audit test 审计测试 b6d}<b9#
audit trail 审计轨迹 Sv\399(
audit work 审计工作 Ov@vNj&
audit working paper 审计工作底稿 OV/
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audited financial statement 审计会计报表,已审计财务报表 >^GAfvW
Auditing Guidelines (the~) 审计规范指南 a49t/
auditing standards 审计准则 U
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audit-oriented working paper (审计)业务类工作底稿 i}/Het+(
authorisation 授权 T-y5U},
authorisation of transaction 交易的授权 _BI[F
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availability 可获得性 IqCh4y3
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balance 余额;差额;平衡 "J{A}g[
balance sheet 资产负债表 jP\5bg-}
bank 银行 4l@aga
bank account 银行账户,银行户头 yJ*g ;
bank statement 银行对账单 ,0aRHy_^
barter transaction 易货交易,以物换物交易 qoSZ+ khS$
basis of audit 审计依据 `B/74Wa3q
basis of preparation (会计报表的)编制基础 num2HtU&%
book of account 账目,账簿 TGZr
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borrowing 借款,贷款,借债 Ao, <G.>R
branch 分支,分支机构,分店 Qov*xRO6
brought forward (账户余额等的)承上年,承上期,承上页 %+oV-o\ #A
budget 预算 hu5o{8[
building 建筑物;大楼 D22A)0+_
business conditions 业务情况,经营情况 P\%aJ'f~
business licence (企业等的)营业执照 Tbj}04;I
business relation 业务关系 a)'
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