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 w&7-:."1i
S:En9E
审计词汇英汉对照 V3u[{^^f
zU9G:jH
A bvMa|;f1
;ip"V 0`
{rG`Upp
ability to continue as a going concern 持续经营能力 ]'F{uDm[
acceptability 可接受性,可接受程度 JL4\%
acceptable level of detection risk 检查风险的可接受水平 kMHupROj
acceptance of engagement 接受委托 dik+BBu5z
accepting the engagement for the first time 首次接受委托
m b\}F9
access to asset 对资产的接触 #D$vH
according to 根据,依据,依照 U8z$=Wo
account balance 账户余额 {zc<:^r^
account for 对……进行会计处理,核算;解释 ,HxsU,xiG
accounting 会计,会计学 #w4=kWJ[
accounting advisory serve 会计咨询服务 I9`R LSn
accounting firm 会计师事务所 ~_Tm S9
accounting information 会计信息,会计资料 ;y7V-sf
accounting period 会计期间 ,xew3c'(W
accounting policies 会计政策 ^ )Lh5
accounting professional bodies 会计职业组织,会计职业团体 F-)lRGw
accounting records 会计记录 :H$D-pbJ4
accounting responsibility 会计责任 (c<Krc
h
accounting service 会计服务 Ab<4F7
accounting standards 会计准则 `A)9
Accounting Standards for Business Enterprises 企业会计准则 onM ~*E
accounting system 会计系统
7)IBIlV
accounting treatment 会计处理 |yi3y `f
accuracy 准确性,精确性 :Gh*
d)
additional audit procedures 追加审计程序 e'oM%G[
addressee 收件人,收信人 ,R1`/aRy
Administration of State-owned Assets (the~) 国有资产管理局 Ey77]\
administrative laws and regulations 行政法规 .-;K$'YG
adverse impact 不利影响,负面影响 5O
Ob(
adverse opinion 反对意见 p1Q[c0NMK
advisory group 咨询组,顾问组 0}Y
R=
agency fee 代理费,代理费用 9lA@ K[
aggregate 总计,合计为…… HM])m>KeT
alternation of document and record 变造文件和记录 {6v
|d{V+e
alternative audit procedures 替代审计程序,备选审计程序 kyQ%qBv ^
amend 修改,修订 Tw{H+B"uVz
amortisation 摊销 qwu++9BM
analytical capacity 分析能力 O /wl";-
analytical procedures 分析性程序 8{HeHU
annual financial statements 年度会计报表,年度财务报表 #dDsI]E)
appendix 附录,附表 *J!oV0#1
applicable 适用的 5r<%xanXW/
applicable laws and regulations 适用的法规 xa`&/W
>
application systems 应用系统 ObIi$uJX
apply consistently 一贯地执行,一贯地实施 Tv<iHHp
appropriate 适当的,合适的; (XJehdB0
征用,挪用 C|Bk'<MI
appropriate authorization 适当的授权 >w jWX{&?
appropriateness of audit evidence 审计证据的适当性 (}fbs/8\p
approval 批准,核准 OE-$P
assertion (会计报表上的)认定;确认 n37C"qJ/i
assessed level of control risk 对控制风险的评估,控制风险的评估水平 fMr6ZmB
asset 资产,财产 V; 1r
asset restructuring 资产重组 Wxg,y{(`
assignment of duties 职责的划分 *$x/(!UE
assistant 助理,助理人员 =iRi9r'l
associated company 联属公司,联营公司 5nr}5bum
association 联合,结合;协会,社团 GBvB0kC) c
assumption 假设,假定 5+GW%U/
at a given date 在某一特定时日 }$V]00
X
attestation 鉴证,公证 l!\C"f1o,
attestation service 鉴证服务 ](NSpU|*
audit adjustment 审计调整 g/so3F%v
.
audit areas 审计领域 L1`^~m|
audit conclusion 审计结论 Q;{yIa$ $
audit effectiveness 审计效果 |v8 >22y
audit efficiency 审计效率 GEwgwenv
audit engagement letter 审计业务约定书 %}P^B^O
audit evidence 审计证据 )$yqJ6y5
audit fee 审计费 /a6\G.C5
audit files 审计档案 R!
?8F4G
audit findings 审计中发现的事项 ]Ole#L
z}Q
audit implementation stage 审计实施阶段 T1;yw1/m5\
audit mark 审计标识 RMDs~
audit materiality 审计重要性 BD,JBu]
audit method 审计方法 KO<fN,DR
audit objective 审计目标,审计目的 dY/=-ymW
audit of financial statements 会计报表审计,财务报表审计 JGSeu =)
audit opinion 审计意见 OekcU%C
audit period 被审计期间,被审计年度 O{&5 /xBA
audit plan 审计计划 iwCnW7:
audit planning 编制审计计划,制定审计计划,审计计划 "j3Yu4_ks
audit planning stage 审计计划阶段 8iD_md_[
audit procedure 审计程序 pq*b"Jku1
audit programme 审计程序表,具体审计计划 \P!v9LX(
audit report 审计报告 3j0/&O
N
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .txgb
audit report with a qualified opinion 有保留意见的审计报告 p*W4^2(d
audit report with an adverse opinion 否定意见的审计报告 >DQl&:-)t
audit report with dual dates 双重日期审计报告 ('W#r"
audit reporting stage 审计报告阶段 q#I/N$F
audit responsibility 审计责任 ]1%H.pF
audit results 审计结果 B+ GPTQSTb
audit risk 审计风险 n<\^&_a
audit sampling 审计抽样 :q;vZ6Xd
audit sampling techniques 审计抽样方法,审计抽样技术
b`E0tZcJ
audit strategies 审计策略 J'Yj_
audit summary 审计总结,审计小结 W+a>*#*
audit team 审计小组 9+9}^B5@A
audit test 审计测试 >9F,=63A
audit trail 审计轨迹 8;p6~&).C~
audit work 审计工作 H0
km*5Sn
audit working paper 审计工作底稿 aC X](sN
audited financial statement 审计会计报表,已审计财务报表 H]"Z_n_
Auditing Guidelines (the~) 审计规范指南 .Q?cNSWU
auditing standards 审计准则 0 '~Jr\4
audit-oriented working paper (审计)业务类工作底稿 A2uSH@4
authorisation 授权 I5Foh|)
authorisation of transaction 交易的授权 Q0,]Q ]_
availability 可获得性 oj$D3
B R8Lp8!F'
balance 余额;差额;平衡 +uKlg#wqc
balance sheet 资产负债表 s}`ydwSg8
bank 银行 z>vzXM
bank account 银行账户,银行户头 w@X<</`
bank statement 银行对账单 N+b"LZc
barter transaction 易货交易,以物换物交易 -'&MT