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 Y~@(
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审计词汇英汉对照 p!K^Q3kO
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ability to continue as a going concern 持续经营能力 j{6O:d6([$
acceptability 可接受性,可接受程度 t+D= @"BZP
acceptable level of detection risk 检查风险的可接受水平 1p=bpJC
acceptance of engagement 接受委托 `>
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accepting the engagement for the first time 首次接受委托 ~zVe?(W
access to asset 对资产的接触 MHJRBn{}
according to 根据,依据,依照 lv+:
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account balance 账户余额 .@$A~/ YU
account for 对……进行会计处理,核算;解释 ,P=.x%
accounting 会计,会计学 OxUc,%e9P
accounting advisory serve 会计咨询服务 5F#FC89Kk
accounting firm 会计师事务所 O^@F?CG :1
accounting information 会计信息,会计资料 ]}n|5
accounting period 会计期间 t:b}Mo0
accounting policies 会计政策 JF=T_SH^U
accounting professional bodies 会计职业组织,会计职业团体 c/V0AKkS
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accounting records 会计记录 stiYC#b I:
accounting responsibility 会计责任 KY?ujeF
accounting service 会计服务 b*ja,I4
accounting standards 会计准则 @^GI :z
Accounting Standards for Business Enterprises 企业会计准则 8Wgzca
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accounting system 会计系统 tlB-s;
accounting treatment 会计处理 KNR7Igw?}
accuracy 准确性,精确性 "Y@q?ey[1
additional audit procedures 追加审计程序 %,e,KcP'
addressee 收件人,收信人 p{+F{e
Administration of State-owned Assets (the~) 国有资产管理局 U2CC#,b!(
administrative laws and regulations 行政法规 9 9^7Ek!z#
adverse impact 不利影响,负面影响 2#N?WlYw<S
adverse opinion 反对意见 dx+xs&
advisory group 咨询组,顾问组 VCwC$ts
agency fee 代理费,代理费用 1DGl[k/zv
aggregate 总计,合计为…… !Y&]Y
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alternation of document and record 变造文件和记录 _&S;*?K.
alternative audit procedures 替代审计程序,备选审计程序 P)LOAe1'
amend 修改,修订 VF g(:
amortisation 摊销 QL*RzFAD3
analytical capacity 分析能力 CeM%?fr5
analytical procedures 分析性程序 }pGjc_:']
annual financial statements 年度会计报表,年度财务报表 N1sdWXG
appendix 附录,附表 | GN/{KH]
applicable 适用的 xzOn[.Fi
applicable laws and regulations 适用的法规 t<`d*M2w
application systems 应用系统 <p-@XzyE
apply consistently 一贯地执行,一贯地实施 |~&cTDd
appropriate 适当的,合适的; *Uy;P>8
征用,挪用 lCTXl5J5
appropriate authorization 适当的授权 Cq'{%
appropriateness of audit evidence 审计证据的适当性 `g4N]<@z
approval 批准,核准 w9n0p0xr<
assertion (会计报表上的)认定;确认 Y#6LNI
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a
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asset 资产,财产 -*OL+
asset restructuring 资产重组 .gt;:8fw{
assignment of duties 职责的划分 z?F`)}
assistant 助理,助理人员 ?*ZQ:jH
associated company 联属公司,联营公司 3Tp8t6*nL
association 联合,结合;协会,社团 2EYWX!Bx
assumption 假设,假定 fRq+pUxU
at a given date 在某一特定时日 G~ LQM
attestation 鉴证,公证 &N]e pV>
attestation service 鉴证服务 u%Mo.<P
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audit adjustment 审计调整 'Gamb+[
audit areas 审计领域 PZO.$'L|7
audit conclusion 审计结论 k'+y
audit effectiveness 审计效果 Zj_2B_|WN#
audit efficiency 审计效率 )u4=k(
audit engagement letter 审计业务约定书 J3e'?3w[
audit evidence 审计证据 /Ak\Q5
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audit fee 审计费 }EP}D?Mmu
audit files 审计档案 DtJ3`Jd
audit findings 审计中发现的事项 W39J)~D^@
audit implementation stage 审计实施阶段 0C\cM92o
audit mark 审计标识 }E[vW
audit materiality 审计重要性 _+H $Pa}?
audit method 审计方法 \RRSrPLd-
audit objective 审计目标,审计目的 (ti!Y"e2
audit of financial statements 会计报表审计,财务报表审计 m)?0;9bt
audit opinion 审计意见 \(
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audit period 被审计期间,被审计年度 ]w0Y5H "
audit plan 审计计划 BPm")DMo
audit planning 编制审计计划,制定审计计划,审计计划 Ye$;
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audit planning stage 审计计划阶段 ynZEJKo
audit procedure 审计程序 L3'isaz&^
audit programme 审计程序表,具体审计计划 wy{sS}
audit report 审计报告 XsDZ<j%x89
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =sefT@<
audit report with a qualified opinion 有保留意见的审计报告 [_(uz,'
audit report with an adverse opinion 否定意见的审计报告 w'XSkI_ay
audit report with dual dates 双重日期审计报告 7I@df.rf6J
audit reporting stage 审计报告阶段 2oOos%0
audit responsibility 审计责任 X.FoX
audit results 审计结果 XKDX*x G
audit risk 审计风险 :(.:bf
audit sampling 审计抽样 ,-8Xb+!8I
audit sampling techniques 审计抽样方法,审计抽样技术 uXvE>VpJG
audit strategies 审计策略 H q?F @X
audit summary 审计总结,审计小结 B&y?Dc
audit team 审计小组 >n(dyU @
audit test 审计测试 z
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audit trail 审计轨迹 g0 ;;+z
audit work 审计工作 5|>ms)[RQ
audit working paper 审计工作底稿 7/_|/4&
audited financial statement 审计会计报表,已审计财务报表 >j*0fb!:]
Auditing Guidelines (the~) 审计规范指南 [*I7^h%
auditing standards 审计准则 bj0<A
audit-oriented working paper (审计)业务类工作底稿 (w\|yPBB
authorisation 授权
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authorisation of transaction 交易的授权 ZNpC&
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availability 可获得性 jC$~m#F
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balance 余额;差额;平衡 <eP,/H
balance sheet 资产负债表 g_k95k3V'
bank 银行 mwN"Cu4t
bank account 银行账户,银行户头 qJ
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bank statement 银行对账单 (l9jczi
barter transaction 易货交易,以物换物交易 Pn4jI(
basis of audit 审计依据 kmo#jITa`
basis of preparation (会计报表的)编制基础 !0|&f>y
book of account 账目,账簿 xj&~>&U){;
borrowing 借款,贷款,借债 r'_#rl
branch 分支,分支机构,分店 Io>U-Zd\>
brought forward (账户余额等的)承上年,承上期,承上页 c&aqN\'4"
budget 预算 rc7c$3# X
building 建筑物;大楼 Eza^Tbq%j?
business conditions 业务情况,经营情况 xDSiTp=)O
business licence (企业等的)营业执照 |nr;OM
business relation 业务关系 J7e/+W~
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