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 Ib\iT:AJ
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审计词汇英汉对照 g[Ib,la_a
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ability to continue as a going concern 持续经营能力 qg!|l7e
acceptability 可接受性,可接受程度 8p9bCE>\
acceptable level of detection risk 检查风险的可接受水平 C\nhqkn
acceptance of engagement 接受委托 T[uiPs/xD
accepting the engagement for the first time 首次接受委托 +~roU{& o
access to asset 对资产的接触 C] 9p5Hs
according to 根据,依据,依照 n9A7K$ZD@
account balance 账户余额 "D'B3; uWK
account for 对……进行会计处理,核算;解释 W4e5Rb4~f"
accounting 会计,会计学 7J|VD#DE$Y
accounting advisory serve 会计咨询服务 J6%AH?Mt
accounting firm 会计师事务所 <]4i`6{v
accounting information 会计信息,会计资料 Z@&Dki
accounting period 会计期间 Y&_&s7z
accounting policies 会计政策 6290ZNvr
accounting professional bodies 会计职业组织,会计职业团体 1Q4}'0U4
accounting records 会计记录 ZAUQJS 91E
accounting responsibility 会计责任 dd%h67J2<
accounting service 会计服务 IS[thbzkZ
accounting standards 会计准则 X
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Accounting Standards for Business Enterprises 企业会计准则 80&.JP.
accounting system 会计系统 $m+sNEAa
accounting treatment 会计处理 (85Fv&a
accuracy 准确性,精确性 ~J8pnTY
additional audit procedures 追加审计程序 vab@-=%k
addressee 收件人,收信人 6{+{lBm=y
Administration of State-owned Assets (the~) 国有资产管理局 ^;maotHn
administrative laws and regulations 行政法规 2aB^WY'tC
adverse impact 不利影响,负面影响 iMFgmM|
adverse opinion 反对意见 :ORR_f`>
advisory group 咨询组,顾问组 .G(llA}
agency fee 代理费,代理费用 199]W Hc
aggregate 总计,合计为…… (_*5oj-
alternation of document and record 变造文件和记录 ]M[#.EX
alternative audit procedures 替代审计程序,备选审计程序 s^|.Zr;,>
amend 修改,修订 3=$q
amortisation 摊销 n;p:=\uN
analytical capacity 分析能力 f1)x5N
analytical procedures 分析性程序 TsUOpEuX
annual financial statements 年度会计报表,年度财务报表 x^y" <
appendix 附录,附表 f{i8w!O"~
applicable 适用的 ;w-qHha
applicable laws and regulations 适用的法规 )0e2ic/
application systems 应用系统 @~"anqT`
apply consistently 一贯地执行,一贯地实施 ?N=m<fn
appropriate 适当的,合适的; 80 Y\|)
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appropriate authorization 适当的授权 ND,Kldji
appropriateness of audit evidence 审计证据的适当性 ^/=#UQ*k
approval 批准,核准 V &|Ed
assertion (会计报表上的)认定;确认 N0w`!<y:c
assessed level of control risk 对控制风险的评估,控制风险的评估水平 XfE -fH1j
asset 资产,财产 Ev2HGU [
asset restructuring 资产重组 ,7)C"
assignment of duties 职责的划分 za9)Q=6FD
assistant 助理,助理人员 ^eGNgE
associated company 联属公司,联营公司 [kzd(u
association 联合,结合;协会,社团 7Irau_
assumption 假设,假定 k@D0 {z
at a given date 在某一特定时日 ~h=X8-D
attestation 鉴证,公证 9lj!C
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attestation service 鉴证服务 q4$+H{xB
audit adjustment 审计调整 TLf9>=
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audit areas 审计领域 7HJS.047
audit conclusion 审计结论 <uk1?Qg
audit effectiveness 审计效果 {(#%N5
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audit efficiency 审计效率 %?hsoj&k
audit engagement letter 审计业务约定书 a7/-wk
audit evidence 审计证据 u=NSsTP&
audit fee 审计费 deeU@x`f<
audit files 审计档案 q
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audit findings 审计中发现的事项 9Sq%s
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audit implementation stage 审计实施阶段 ow;R$5G
audit mark 审计标识
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audit materiality 审计重要性 cx$Gic:4
audit method 审计方法 b7\ cxgRq
audit objective 审计目标,审计目的 oM1
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audit of financial statements 会计报表审计,财务报表审计 ,chf~-d
audit opinion 审计意见 lhYn5d)DV
audit period 被审计期间,被审计年度 !epgTN
audit plan 审计计划 \mN[gT}LHm
audit planning 编制审计计划,制定审计计划,审计计划 LsGiu9~S
audit planning stage 审计计划阶段 FNQX7O52
audit procedure 审计程序 Xvok1NM,
audit programme 审计程序表,具体审计计划 \#x}q'BC4
audit report 审计报告 @l
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Na,_
audit report with a qualified opinion 有保留意见的审计报告 @C-dG7U.P
audit report with an adverse opinion 否定意见的审计报告 Ld,5iBiO:
audit report with dual dates 双重日期审计报告 KZ
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audit reporting stage 审计报告阶段 }^K/?dM
audit responsibility 审计责任 W~B5>;y
audit results 审计结果 Lj%{y.Rj
audit risk 审计风险 j?|* LT$%7
audit sampling 审计抽样 wj|x:YZ*
audit sampling techniques 审计抽样方法,审计抽样技术 ql&*6KZ"
audit strategies 审计策略 7W9d6i)
audit summary 审计总结,审计小结 &?p:3%;Dr
audit team 审计小组 yWHiw<
audit test 审计测试 68'>Zbelb
audit trail 审计轨迹 DV]7.Bm
audit work 审计工作 1GE|Wd
audit working paper 审计工作底稿 `wTlyS3[
audited financial statement 审计会计报表,已审计财务报表 )I@L+
Auditing Guidelines (the~) 审计规范指南 r\9TMg`C
auditing standards 审计准则 I5);jgb
audit-oriented working paper (审计)业务类工作底稿 agOk*wH5
authorisation 授权 h?yG<>wI
authorisation of transaction 交易的授权 baoD(0d
availability 可获得性 l t]B#, '
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balance 余额;差额;平衡 snp v z1iS
balance sheet 资产负债表 YY4-bNj[p
bank 银行 QI!i
bank account 银行账户,银行户头 h#Ce
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bank statement 银行对账单 8C.!V =@\
barter transaction 易货交易,以物换物交易 M`,XyIn
basis of audit 审计依据 P8gXCX!>U
basis of preparation (会计报表的)编制基础 tllBCuAe
book of account 账目,账簿 H.O(*Q=
borrowing 借款,贷款,借债 EkKnUD
branch 分支,分支机构,分店 lg:y|@Y''
brought forward (账户余额等的)承上年,承上期,承上页 TL)O-
budget 预算 jV7&Y.$zF]
building 建筑物;大楼 qMS}t3X
business conditions 业务情况,经营情况 2+92Q_+
business licence (企业等的)营业执照 f!-Sz/ c#
business relation 业务关系
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