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 f;[\'_.*
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审计词汇英汉对照 rX-
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ability to continue as a going concern 持续经营能力 d'4^c,d
acceptability 可接受性,可接受程度 HFr#Ql>g
acceptable level of detection risk 检查风险的可接受水平 O$2= Z
acceptance of engagement 接受委托 @.PVUP
accepting the engagement for the first time 首次接受委托 VOj{&O2c
access to asset 对资产的接触 m3cO{
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according to 根据,依据,依照 #fy#G}c
account balance 账户余额 U
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account for 对……进行会计处理,核算;解释 ? ^EB"{
accounting 会计,会计学 &K1\"
accounting advisory serve 会计咨询服务 1Rr
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accounting firm 会计师事务所
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accounting information 会计信息,会计资料 u9.x31^
accounting period 会计期间 zi-;7lT
accounting policies 会计政策 HH\6gs]u
accounting professional bodies 会计职业组织,会计职业团体 VeJ
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accounting records 会计记录 | m^qA](M
accounting responsibility 会计责任 WxN@&g(
accounting service 会计服务 eC9nOwp]xH
accounting standards 会计准则 !OVTs3}
Accounting Standards for Business Enterprises 企业会计准则 !zd]6YL$
accounting system 会计系统 j"8 f,er
accounting treatment 会计处理 {Q&@vbw'
accuracy 准确性,精确性 L=7U#Q/DE
additional audit procedures 追加审计程序 F)W7,^=X>-
addressee 收件人,收信人 x"n!nT%Z
Administration of State-owned Assets (the~) 国有资产管理局 k3-'!dW<
administrative laws and regulations 行政法规 _;;'/rs
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adverse impact 不利影响,负面影响 MQ9Nn|4
adverse opinion 反对意见 `*A!vO8
advisory group 咨询组,顾问组 DP(JsZ}
agency fee 代理费,代理费用 %[x oA)0!
aggregate 总计,合计为…… Au q)
alternation of document and record 变造文件和记录 "|2|Vju%
alternative audit procedures 替代审计程序,备选审计程序 R::0.*FF
amend 修改,修订 \Bg;^6U
amortisation 摊销 Ddf7wszW
analytical capacity 分析能力 u x[h\Tp
analytical procedures 分析性程序 2WP73:'t
annual financial statements 年度会计报表,年度财务报表 AI$r
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appendix 附录,附表 4QK~qAi
applicable 适用的 rRTAWAs%T
applicable laws and regulations 适用的法规 Pl@3=s!~>~
application systems 应用系统 d!V;\w
apply consistently 一贯地执行,一贯地实施 our$Ka31
appropriate 适当的,合适的; h83;}>
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appropriate authorization 适当的授权 ZB+N[VJs)
appropriateness of audit evidence 审计证据的适当性 X&B2&e;
approval 批准,核准 -P+@n)?T6
assertion (会计报表上的)认定;确认 <Ae1YHUY
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &8l
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asset 资产,财产 mSw$?
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asset restructuring 资产重组 x=UwyZ
assignment of duties 职责的划分 M![aty@
assistant 助理,助理人员 #~&SkIhBE
associated company 联属公司,联营公司 -,M*j|
association 联合,结合;协会,社团 H`js1b1n
assumption 假设,假定 h";0i:
at a given date 在某一特定时日 J 8/]&Ow
attestation 鉴证,公证 #HMJBQ4v#
attestation service 鉴证服务 m&GxLT6
audit adjustment 审计调整 &\3k(j
audit areas 审计领域 =@98Gl9!
audit conclusion 审计结论 !+&Rn\e%7
audit effectiveness 审计效果 $VWeo#b
audit efficiency 审计效率 #].n0[
audit engagement letter 审计业务约定书 @Axwj
audit evidence 审计证据 -Y*"!8
audit fee 审计费 Ig9gGI,
audit files 审计档案 //SH=>w2
audit findings 审计中发现的事项 .
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audit implementation stage 审计实施阶段 P1<Y7+n
audit mark 审计标识 6`KAl rH
audit materiality 审计重要性 >L\
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audit method 审计方法 MwoU>+XB
audit objective 审计目标,审计目的 :8}iZ.
audit of financial statements 会计报表审计,财务报表审计 t0[H_
audit opinion 审计意见 &P+7Um(
audit period 被审计期间,被审计年度 mSn>
audit plan 审计计划 q*^Y8s~3I
audit planning 编制审计计划,制定审计计划,审计计划 K$S:V=y%r7
audit planning stage 审计计划阶段 `MMh"# xN
audit procedure 审计程序 dQ4VpR9|;
audit programme 审计程序表,具体审计计划 T
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audit report 审计报告 *z2G(Uac
audit report with a disclaimer of opinion 拒绝表示意见审计报告 y*Egt `W
audit report with a qualified opinion 有保留意见的审计报告 bITc9Hqc
audit report with an adverse opinion 否定意见的审计报告 byj}36LN62
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 'baew8Q#
audit responsibility 审计责任
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audit results 审计结果 `yjHLg
audit risk 审计风险 @a AR99 M
audit sampling 审计抽样 MXSN
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audit sampling techniques 审计抽样方法,审计抽样技术 0?)U?=>]p
audit strategies 审计策略 ()< E?D=
audit summary 审计总结,审计小结 kB|jN~
audit team 审计小组 ^DL}J>F9G
audit test 审计测试 d(.e%[`
audit trail 审计轨迹 $T\W'WR>
audit work 审计工作 ?(9/V7HQ.5
audit working paper 审计工作底稿 \a:#e%]qz9
audited financial statement 审计会计报表,已审计财务报表 H%,jB<-.A
Auditing Guidelines (the~) 审计规范指南 (=v :@\r
auditing standards 审计准则 ^/|agQ7D2
audit-oriented working paper (审计)业务类工作底稿 K[tQ>C@s2
authorisation 授权 s}MD;V&
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authorisation of transaction 交易的授权 r(ej=aR
availability 可获得性 08J[9a0[
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balance 余额;差额;平衡 'j^A87\M_
balance sheet 资产负债表 hE|Z~5\Y,>
bank 银行 ?2hS<qXX
bank account 银行账户,银行户头 axJuJ`+Y
bank statement 银行对账单 m `"^d #
barter transaction 易货交易,以物换物交易 VR86ok
basis of audit 审计依据 :n'$Txf
basis of preparation (会计报表的)编制基础 gB4&pPN
book of account 账目,账簿 AJk0jh\.j%
borrowing 借款,贷款,借债 en"]u,!
branch 分支,分支机构,分店 \8Mn[G9TL
brought forward (账户余额等的)承上年,承上期,承上页 yc4?'k!
budget 预算 +_.k\CRms
building 建筑物;大楼 YCv)DW;
business conditions 业务情况,经营情况 mAycfa
business licence (企业等的)营业执照 `Gct_6
business relation 业务关系 v'R{lXE
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