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 tS!FnQg4
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审计词汇英汉对照 %sxLxx_x!
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ability to continue as a going concern 持续经营能力 XtY!fo*
acceptability 可接受性,可接受程度 8,B?!%FP
acceptable level of detection risk 检查风险的可接受水平 jBZlNEw
acceptance of engagement 接受委托 cq lA"Eof
accepting the engagement for the first time 首次接受委托 2;Vss<hR4A
access to asset 对资产的接触 l r80RL'_
according to 根据,依据,依照 c%y(Z5
account balance 账户余额 H'KCIqo
account for 对……进行会计处理,核算;解释 "yaz!?O>
accounting 会计,会计学 ^j]"!:h
accounting advisory serve 会计咨询服务 R=&9M4
accounting firm 会计师事务所 qTSyy=
accounting information 会计信息,会计资料 XJg8-)T
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accounting period 会计期间 1(%9)).K
accounting policies 会计政策 qE B3Y54+
accounting professional bodies 会计职业组织,会计职业团体 <Qg).n>;z
accounting records 会计记录 8T6LD
accounting responsibility 会计责任 H#H@AY3Y
accounting service 会计服务 Yc~(Wue
accounting standards 会计准则 loRT+u$&
Accounting Standards for Business Enterprises 企业会计准则 $HgBzZ7A2
accounting system 会计系统 kw)("SQ
accounting treatment 会计处理 gJa48
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accuracy 准确性,精确性 7egE."
additional audit procedures 追加审计程序 ]oT8H?%*Y
addressee 收件人,收信人 `HVS}}{a
Administration of State-owned Assets (the~) 国有资产管理局 +cH,2 ^&
administrative laws and regulations 行政法规 7~b=G
adverse impact 不利影响,负面影响 y7CC5S?
adverse opinion 反对意见 d}D%%noIu
advisory group 咨询组,顾问组 +kA>^
agency fee 代理费,代理费用 WX"iDz.
aggregate 总计,合计为…… k=]#)A(#C
alternation of document and record 变造文件和记录 f(M$m,d
alternative audit procedures 替代审计程序,备选审计程序 f3yH4r?;w
amend 修改,修订 /my5s\;s|z
amortisation 摊销 9S'u1%
analytical capacity 分析能力 C@x\ZG5rA
analytical procedures 分析性程序 L
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annual financial statements 年度会计报表,年度财务报表 uu7 ?,WT
appendix 附录,附表 ]MD,{T9l\>
applicable 适用的 x[?N[>uw
applicable laws and regulations 适用的法规 %G0J]QY{(x
application systems 应用系统 5Zf^co u
apply consistently 一贯地执行,一贯地实施 mJxr"cwHl
appropriate 适当的,合适的; Zv]'9,cbk
征用,挪用 ^aG$9N<\
appropriate authorization 适当的授权 .lsD+}
appropriateness of audit evidence 审计证据的适当性 J`6IH#54
approval 批准,核准 8F>u6Y[P
assertion (会计报表上的)认定;确认 ./]xn
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6ZO6O=KD
asset 资产,财产 5)5$h]Nz>
asset restructuring 资产重组 N5PW]
assignment of duties 职责的划分 'FNnF
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assistant 助理,助理人员 G2$<Q+UYs?
associated company 联属公司,联营公司 WC Tmf8f
association 联合,结合;协会,社团 Fqt,VED
assumption 假设,假定 U
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at a given date 在某一特定时日 SND@#?hiO
attestation 鉴证,公证 +3yG8
attestation service 鉴证服务 nxWm
audit adjustment 审计调整 p<
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audit areas 审计领域 Z";&1cK
audit conclusion 审计结论 -F. c<@*E
audit effectiveness 审计效果 _sb~eB~<(
audit efficiency 审计效率 |,bP`
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audit engagement letter 审计业务约定书 -9]
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audit evidence 审计证据 a}e GB +
audit fee 审计费 Pz^C3h$5_
audit files 审计档案 ')Q
audit findings 审计中发现的事项 Ypx5:gm|J
audit implementation stage 审计实施阶段 XF&_**0n
audit mark 审计标识 /Nc)bF%gX
audit materiality 审计重要性 0BwxPD#6bv
audit method 审计方法 y
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audit objective 审计目标,审计目的 F?z:[1(:
audit of financial statements 会计报表审计,财务报表审计 (*M*muk
audit opinion 审计意见 oE.Ckz~*d
audit period 被审计期间,被审计年度 ;J@U){R
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 $@D*/@
audit planning stage 审计计划阶段 +v2)'?BS
audit procedure 审计程序 u`.3\Geh
audit programme 审计程序表,具体审计计划 DPlDuUOd
audit report 审计报告 gSa !zQN6
audit report with a disclaimer of opinion 拒绝表示意见审计报告 A`--*$ 8\
audit report with a qualified opinion 有保留意见的审计报告 cR{F|0X
audit report with an adverse opinion 否定意见的审计报告 qfkdQ/fP
audit report with dual dates 双重日期审计报告 S:K$fFcJ
audit reporting stage 审计报告阶段 &^UT
audit responsibility 审计责任 %[4u #G`
audit results 审计结果 x?UAj8z6
audit risk 审计风险 /1v:eoF;
audit sampling 审计抽样 Pn,>eD*g
audit sampling techniques 审计抽样方法,审计抽样技术 fikDpR
audit strategies 审计策略 VFrp7;z43
audit summary 审计总结,审计小结 /-knqv
audit team 审计小组 yq?\.~ax
audit test 审计测试 }S$OE))u
audit trail 审计轨迹 =]r2;014
audit work 审计工作 QuP)j1"X
audit working paper 审计工作底稿 ?KB]
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audited financial statement 审计会计报表,已审计财务报表 !|W.YbS
Auditing Guidelines (the~) 审计规范指南 @Di!~e6
auditing standards 审计准则 ]K3bDU~
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 C hQ] d
authorisation of transaction 交易的授权 ? 'qyI^m@
availability 可获得性 8
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balance 余额;差额;平衡 d
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balance sheet 资产负债表 y"Pd>61h
bank 银行
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bank account 银行账户,银行户头 cij8'("+!
bank statement 银行对账单 1:iB1TclP
barter transaction 易货交易,以物换物交易 id588Y78
basis of audit 审计依据 G!`PP
basis of preparation (会计报表的)编制基础 2FW"uYA;6
book of account 账目,账簿 I94-#*~I
borrowing 借款,贷款,借债 UlWm).
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branch 分支,分支机构,分店 -dWg1`;
brought forward (账户余额等的)承上年,承上期,承上页 {{Qbu}/@
budget 预算
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building 建筑物;大楼 1S(n3(KRk$
business conditions 业务情况,经营情况 @tJ4^<`
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business licence (企业等的)营业执照 r7sA;Y\
business relation 业务关系 2">de/jS
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