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 7vHU49DV
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审计词汇英汉对照 2^:5aABQ
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ability to continue as a going concern 持续经营能力 4)"jg[
acceptability 可接受性,可接受程度 "urQUpF
acceptable level of detection risk 检查风险的可接受水平 -bs~{
acceptance of engagement 接受委托 a2g1 5;kM
accepting the engagement for the first time 首次接受委托 \?GMtM
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access to asset 对资产的接触 Q p<6qM35
according to 根据,依据,依照 E8V,".!+E
account balance 账户余额 f-23.]`v
account for 对……进行会计处理,核算;解释 Qb SX'mx<
accounting 会计,会计学 a"ht\v}1
accounting advisory serve 会计咨询服务 2} T"|56
accounting firm 会计师事务所 R_Z
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accounting information 会计信息,会计资料 H>W A?4
accounting period 会计期间 my*/MC^O
accounting policies 会计政策 &1VC0"YJWy
accounting professional bodies 会计职业组织,会计职业团体 mk0rAN
accounting records 会计记录 l9SbuT$U
accounting responsibility 会计责任 (IEtjv}D
accounting service 会计服务 [1Vh3~>J6
accounting standards 会计准则 ?p}m[9@
Accounting Standards for Business Enterprises 企业会计准则 IJs`3?
accounting system 会计系统 hsVWD,w
accounting treatment 会计处理 (A?e}M^}
accuracy 准确性,精确性 Z$+0gm\Cnw
additional audit procedures 追加审计程序 ^Ji5)c
addressee 收件人,收信人 %+`$Lb?{
Administration of State-owned Assets (the~) 国有资产管理局 O@EpRg
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administrative laws and regulations 行政法规 ;zp0,[r
adverse impact 不利影响,负面影响 sYp@.?Tz
adverse opinion 反对意见 c"fnTJXr79
advisory group 咨询组,顾问组 A3h[VnuG,
agency fee 代理费,代理费用 y&SueU=
aggregate 总计,合计为…… %pV/(/Q
alternation of document and record 变造文件和记录 DMf:u`<
alternative audit procedures 替代审计程序,备选审计程序 2AU_<Hr6
amend 修改,修订 zs7K :OlkA
amortisation 摊销 Qs*g)Yr
analytical capacity 分析能力 nKV1F0-
analytical procedures 分析性程序 zf6k%
annual financial statements 年度会计报表,年度财务报表 jtN2%w;
appendix 附录,附表 Z.rKV}yjY
applicable 适用的 7]G3yt->
applicable laws and regulations 适用的法规 $7lI Dt
application systems 应用系统 CB6<Vng}C
apply consistently 一贯地执行,一贯地实施 +]Ydf^rF
appropriate 适当的,合适的; ` 8.d
征用,挪用 Q7f\ 5QjT
appropriate authorization 适当的授权 ,AWN *OS
appropriateness of audit evidence 审计证据的适当性 LUJKR6oT{>
approval 批准,核准 4WDh8U
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 HP&+ 8
asset 资产,财产 k%JwS_F
asset restructuring 资产重组 ,GGr@})
assignment of duties 职责的划分 mVW:]|!s
assistant 助理,助理人员 rT5dv3^MW!
associated company 联属公司,联营公司 mZ*!$P:vy"
association 联合,结合;协会,社团 #
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assumption 假设,假定 ^qYJx
at a given date 在某一特定时日 ^P\(IDJCo
attestation 鉴证,公证 2et7Vw
attestation service 鉴证服务 AEhh
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audit adjustment 审计调整 LbvnV~S
audit areas 审计领域 g/'MECB
audit conclusion 审计结论 (B]rINY|
audit effectiveness 审计效果 quVTqhg"
audit efficiency 审计效率 ~[ isR|>
audit engagement letter 审计业务约定书 /J8y[aa
audit evidence 审计证据 wjQu3 ,Cj
audit fee 审计费 )<t5' +d%
audit files 审计档案 "{j4?3f)
audit findings 审计中发现的事项 9UZKL@KC
audit implementation stage 审计实施阶段 ]xfu@''
audit mark 审计标识 s9@/(_
audit materiality 审计重要性 6Jrh'6o@
audit method 审计方法 `(.K|l}
audit objective 审计目标,审计目的 $9j\sZj&
audit of financial statements 会计报表审计,财务报表审计 uI!rJc>TX
audit opinion 审计意见 AWc7T
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audit period 被审计期间,被审计年度 :WJ[
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audit plan 审计计划 TE3A(N'
audit planning 编制审计计划,制定审计计划,审计计划 -]\UFR
audit planning stage 审计计划阶段 z* "zXLC
audit procedure 审计程序 ^ ,d!K2`
audit programme 审计程序表,具体审计计划 w?Cqe
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audit report 审计报告 7q^osOj"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 D:/^TEib
audit report with a qualified opinion 有保留意见的审计报告 S{7A3
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audit report with an adverse opinion 否定意见的审计报告 ZM`6zS!
audit report with dual dates 双重日期审计报告 D({%FQ"
audit reporting stage 审计报告阶段 @GK0j"
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audit responsibility 审计责任 CMI%jyiX
audit results 审计结果 NVAt-u0LB
audit risk 审计风险 JUt
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audit sampling 审计抽样 'C)`j{CS
audit sampling techniques 审计抽样方法,审计抽样技术 Np$pz
audit strategies 审计策略 4
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audit summary 审计总结,审计小结 z}&?^YU*)`
audit team 审计小组 a4Qr\"Qm
audit test 审计测试 q]ER_]%Gna
audit trail 审计轨迹 gu7mGHn-
audit work 审计工作 5IE 2&V
audit working paper 审计工作底稿 yF8 av=<{
audited financial statement 审计会计报表,已审计财务报表 aqSHo2]DX9
Auditing Guidelines (the~) 审计规范指南 s{4|eYR
auditing standards 审计准则 I6,'o)l{_
audit-oriented working paper (审计)业务类工作底稿 BxS\"W
authorisation 授权 N.vt5WP
authorisation of transaction 交易的授权 XXBN
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availability 可获得性
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balance 余额;差额;平衡 BqC!78Y/e
balance sheet 资产负债表 }1VxMx@
bank 银行 CkKr@. dV
bank account 银行账户,银行户头 L}T:Y)
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bank statement 银行对账单 g"Mqh!{
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barter transaction 易货交易,以物换物交易 SV0E7qX
basis of audit 审计依据 O0`sg90,C
basis of preparation (会计报表的)编制基础 /g BB
book of account 账目,账簿 $1y8gm
borrowing 借款,贷款,借债 '/trM %<
branch 分支,分支机构,分店 `xMmo8u4
brought forward (账户余额等的)承上年,承上期,承上页 MF)Xc\}0p
budget 预算 xb1 i{d
building 建筑物;大楼 `z=U-v'H)D
business conditions 业务情况,经营情况 z-$ bce9*
business licence (企业等的)营业执照 DN3#W w2[r
business relation 业务关系 e[.c^Hw
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