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 Z|k>)pv@
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审计词汇英汉对照 `{GI^kgJ9
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ability to continue as a going concern 持续经营能力 8uq`^l%KkZ
acceptability 可接受性,可接受程度 :k
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acceptable level of detection risk 检查风险的可接受水平 .%x%b6EI
acceptance of engagement 接受委托 YooPHeQ
accepting the engagement for the first time 首次接受委托 V }?MP-.c
access to asset 对资产的接触 ??u*qO:p
according to 根据,依据,依照 Z,Z4Sp
account balance 账户余额 Wq}Y|0c
account for 对……进行会计处理,核算;解释 q@(M
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accounting 会计,会计学 HZJ)q`1E
accounting advisory serve 会计咨询服务 |@*3
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accounting firm 会计师事务所 )nM<qaI{
accounting information 会计信息,会计资料 +$;*" o
accounting period 会计期间 61
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accounting policies 会计政策 Q dPqcw4+X
accounting professional bodies 会计职业组织,会计职业团体 FJCL K#-
accounting records 会计记录 S8Ec.]T
accounting responsibility 会计责任 bK69Rb@\A
accounting service 会计服务 gx ]5)O
accounting standards 会计准则 GVK c4HGt
Accounting Standards for Business Enterprises 企业会计准则 N}\%r&KR=
accounting system 会计系统 W_bp~Wu
accounting treatment 会计处理 qvs&*lBY
accuracy 准确性,精确性 V7}]39m(s
additional audit procedures 追加审计程序 fuQk}OW{
addressee 收件人,收信人 #M5pQ&yZy
Administration of State-owned Assets (the~) 国有资产管理局 AdgZau[Y6
administrative laws and regulations 行政法规 vXLGdv::
adverse impact 不利影响,负面影响 r>;(\_@
adverse opinion 反对意见 fG_<HJS(~
advisory group 咨询组,顾问组 ^(+@uuBx
agency fee 代理费,代理费用 3o^~6A
aggregate 总计,合计为…… 4o69t
alternation of document and record 变造文件和记录 Xf%vfAf
alternative audit procedures 替代审计程序,备选审计程序 F6Ne?[b
amend 修改,修订 ;BmPP,
amortisation 摊销 )zv"<>Q 6
analytical capacity 分析能力 %u!)1oOIz
analytical procedures 分析性程序 jb83Y>
annual financial statements 年度会计报表,年度财务报表 &WJ;s*
appendix 附录,附表 '(fzznRH
applicable 适用的 l
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applicable laws and regulations 适用的法规 [R(d Cq>
application systems 应用系统 9
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apply consistently 一贯地执行,一贯地实施 6c[Slq!KA
appropriate 适当的,合适的; U_C[9Z'P
征用,挪用 3S=$ng
appropriate authorization 适当的授权 vtw97G
appropriateness of audit evidence 审计证据的适当性 }Dx5W9Ri"
approval 批准,核准 OD6dMql
assertion (会计报表上的)认定;确认 -_^#7]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !IC@^kkh{
asset 资产,财产 KSve_CBOh
asset restructuring 资产重组 =:
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assignment of duties 职责的划分 9ePR6WS4
assistant 助理,助理人员 2=
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associated company 联属公司,联营公司 qS/
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association 联合,结合;协会,社团 E^C [G)7n
assumption 假设,假定 IO{iQ-Mg
at a given date 在某一特定时日 5;CqGzgoP
attestation 鉴证,公证 #:E^($v
attestation service 鉴证服务 'byao03
audit adjustment 审计调整 ,Yu2K`
audit areas 审计领域 *],=!
audit conclusion 审计结论 Ij?Qs{V
audit effectiveness 审计效果 1B`JvNtd
audit efficiency 审计效率 @@5JuI-!
audit engagement letter 审计业务约定书 <Q@{6
audit evidence 审计证据 r"W<1Hu
audit fee 审计费 IN=l|Q$8f
audit files 审计档案 / xb37,
audit findings 审计中发现的事项 $AF,4Ir-b+
audit implementation stage 审计实施阶段 LM*m>n*
audit mark 审计标识 |]'gd)%S\
audit materiality 审计重要性 3^`.bm4 ^
audit method 审计方法 0Ci:w|J
audit objective 审计目标,审计目的 %:.IG.`d
audit of financial statements 会计报表审计,财务报表审计 J:dNV<A^
audit opinion 审计意见 fiQ/ &]|5
audit period 被审计期间,被审计年度 $%zM Z
audit plan 审计计划 b
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audit planning 编制审计计划,制定审计计划,审计计划 =/kT|
audit planning stage 审计计划阶段 @#::C@V]
audit procedure 审计程序 -c
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audit programme 审计程序表,具体审计计划 _Kv;hR>
audit report 审计报告 1Ba.'~:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *lyRy/POB
audit report with a qualified opinion 有保留意见的审计报告 :9W)CwZ)V
audit report with an adverse opinion 否定意见的审计报告 Tl
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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 xz){RkVzP
audit responsibility 审计责任 z<u@::
audit results 审计结果 Dw&_6\F
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audit risk 审计风险 gx=2]~O1(
audit sampling 审计抽样 WZf}1.Mh*
audit sampling techniques 审计抽样方法,审计抽样技术 Za'}26
audit strategies 审计策略 "FXT8Qxg
audit summary 审计总结,审计小结 x<>In"QV
audit team 审计小组 ^fhkWx 4i
audit test 审计测试 Y4)=D@JI
audit trail 审计轨迹 ol@LLT_m
audit work 审计工作 _j?/O)M
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audit working paper 审计工作底稿 aZL
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audited financial statement 审计会计报表,已审计财务报表 KTjf2/
Auditing Guidelines (the~) 审计规范指南 $jN,]N~
auditing standards 审计准则 a WMEo`O%
audit-oriented working paper (审计)业务类工作底稿 j6&7tK,
authorisation 授权 UP@-@syGw
authorisation of transaction 交易的授权 W_ubgCB
availability 可获得性 YCu9dBeVS
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balance 余额;差额;平衡 ek]CTUl*
balance sheet 资产负债表 *_tJ ;
bank 银行 ~MW_=6U
bank account 银行账户,银行户头 Jc, {n*
bank statement 银行对账单 [ FNA:
barter transaction 易货交易,以物换物交易 &+7G|4!y
basis of audit 审计依据 <'<{|$Pw
basis of preparation (会计报表的)编制基础 2w67>w\
book of account 账目,账簿 &&($LnyA]
borrowing 借款,贷款,借债 X]v.Yk=wu
branch 分支,分支机构,分店 1}jwv_0lL
brought forward (账户余额等的)承上年,承上期,承上页 ns9a+QQ
budget 预算 r?wE ;gH
building 建筑物;大楼 ]z5gC`E0
business conditions 业务情况,经营情况 7V KTI:5y
business licence (企业等的)营业执照 5E}~iC&
business relation 业务关系 m'ykDK\B
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