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 i6Qb[\;
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审计词汇英汉对照 O#EqG.L5
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ability to continue as a going concern 持续经营能力 4&{!M
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acceptability 可接受性,可接受程度 KQ{
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acceptable level of detection risk 检查风险的可接受水平 fQU{SjG
acceptance of engagement 接受委托 99u/fk L
accepting the engagement for the first time 首次接受委托 zsVcXBz
access to asset 对资产的接触 ARF\fF|<2
according to 根据,依据,依照 $7NCb7%/L
account balance 账户余额 rslvsS:
account for 对……进行会计处理,核算;解释 E!!
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accounting 会计,会计学 ,q#2:b<E
accounting advisory serve 会计咨询服务 !n<o)DsZR
accounting firm 会计师事务所 ]
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accounting information 会计信息,会计资料 CZ(`|;BC*
accounting period 会计期间 ^m%52Tm
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accounting policies 会计政策 OCNPi4
accounting professional bodies 会计职业组织,会计职业团体 {x{H$ f
accounting records 会计记录 ,h&a9:+i
accounting responsibility 会计责任 ?3q@f\fZ
accounting service 会计服务 '#D8*OP^
accounting standards 会计准则 AnMV <
Accounting Standards for Business Enterprises 企业会计准则 ?pG/m%[
accounting system 会计系统 VEs5;]#<2D
accounting treatment 会计处理 rF] +,4
accuracy 准确性,精确性 TH4\HY9qa?
additional audit procedures 追加审计程序 Ge
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addressee 收件人,收信人 d1]i,C~Y
Administration of State-owned Assets (the~) 国有资产管理局 P!e= b-T
administrative laws and regulations 行政法规 OlY$v@|
adverse impact 不利影响,负面影响 vHcqEV|P/n
adverse opinion 反对意见 8lP6-VA
advisory group 咨询组,顾问组 1e}8LH7
agency fee 代理费,代理费用 |^( M{
aggregate 总计,合计为…… n]y EdL/1
alternation of document and record 变造文件和记录 |cd-!iJX-
alternative audit procedures 替代审计程序,备选审计程序 XAuI7e
amend 修改,修订 V%NeZ1{ e
amortisation 摊销 H}ZQ?uK;
analytical capacity 分析能力 }x :f%Z5h
analytical procedures 分析性程序 h@1!T
annual financial statements 年度会计报表,年度财务报表 a]B[`^`z
appendix 附录,附表 %8r/oS
applicable 适用的 vFQ,5n;fF
applicable laws and regulations 适用的法规 2K{6iw"h
application systems 应用系统 lH2wG2
apply consistently 一贯地执行,一贯地实施 qP1FJ89H
appropriate 适当的,合适的; <9eu1^g
征用,挪用 QlEd6^&
appropriate authorization 适当的授权 P^)q=A8Z#
appropriateness of audit evidence 审计证据的适当性 ke%pZ7{u
approval 批准,核准 F)Oe9x\/
assertion (会计报表上的)认定;确认 2k5/SV
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 gl7|H&&xV
asset 资产,财产 wtH~-xSB|
asset restructuring 资产重组 p&Ed\aQ%z;
assignment of duties 职责的划分 3BQ!qO17^d
assistant 助理,助理人员 (sTuG}
associated company 联属公司,联营公司 )L5i&UK.
association 联合,结合;协会,社团 }}r>
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assumption 假设,假定 |E3X
at a given date 在某一特定时日 eQDX:b
attestation 鉴证,公证 L,LNv
attestation service 鉴证服务 6.c^u5;
audit adjustment 审计调整 eu#'SXSC
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audit areas 审计领域 GTl
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audit conclusion 审计结论 GJA`l8`SQ
audit effectiveness 审计效果 j
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audit efficiency 审计效率 ,d_Gn!
audit engagement letter 审计业务约定书 !L24+ $
audit evidence 审计证据 j/!H$0PN
audit fee 审计费 /)L
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audit files 审计档案 `T&jPA9eY
audit findings 审计中发现的事项 'T8W!&$
audit implementation stage 审计实施阶段 s:>\/[*>0c
audit mark 审计标识 bPbb\|u0d
audit materiality 审计重要性 1iBP,:>*
audit method 审计方法 h6D^G5i
audit objective 审计目标,审计目的 k G0Yh2;#
audit of financial statements 会计报表审计,财务报表审计 ('[TLHP
audit opinion 审计意见 ,,4
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audit period 被审计期间,被审计年度 v&
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audit plan 审计计划 r 2:2,5_
audit planning 编制审计计划,制定审计计划,审计计划 gm"#:< )
audit planning stage 审计计划阶段 4JyM7ePND}
audit procedure 审计程序 s^8u&y)3
audit programme 审计程序表,具体审计计划 R[B?
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audit report 审计报告 [g|Y7.j8
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7^6uG6
audit report with a qualified opinion 有保留意见的审计报告 ci9R.U)
audit report with an adverse opinion 否定意见的审计报告 2?q(cpsN
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 ~Nc
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audit responsibility 审计责任 9&]M
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audit results 审计结果 K }$&:nao
audit risk 审计风险 q(M:QWA q
audit sampling 审计抽样 }hpmO-
audit sampling techniques 审计抽样方法,审计抽样技术 u9qMqeF
audit strategies 审计策略 ` uCI Xb
audit summary 审计总结,审计小结 j]rz] k
audit team 审计小组 IH*s8tPc
audit test 审计测试 x2Lq=zwJ
audit trail 审计轨迹 KKe8
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audit work 审计工作 gb|Q%LS9R
audit working paper 审计工作底稿 f .
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audited financial statement 审计会计报表,已审计财务报表 l@Z6do
Auditing Guidelines (the~) 审计规范指南 ~a9W3b4j
auditing standards 审计准则 ,E )|y4
audit-oriented working paper (审计)业务类工作底稿 ?/hZb"6W
authorisation 授权 (qMj-l
authorisation of transaction 交易的授权 !D^c3d
availability 可获得性 AnBJ(h
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balance 余额;差额;平衡 2BXy<BM @
balance sheet 资产负债表 (5L-G{4
bank 银行 ZJW[?V\5=
bank account 银行账户,银行户头 I^\&y(LJF
bank statement 银行对账单 O`1!
barter transaction 易货交易,以物换物交易 ,MPB/j^o5!
basis of audit 审计依据 $tqJ/:I
basis of preparation (会计报表的)编制基础 |OO in]5
book of account 账目,账簿 5*%#o
borrowing 借款,贷款,借债 `_ %S
branch 分支,分支机构,分店 cf_|nL#9
brought forward (账户余额等的)承上年,承上期,承上页 _*M42<wcO
budget 预算 Cizvw'XDV
building 建筑物;大楼 Lo.rvt
business conditions 业务情况,经营情况 72uz<i!&$
business licence (企业等的)营业执照 Fh|#u:n
business relation 业务关系 w'4AJ Q|;
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