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 I!
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审计词汇英汉对照 >huq t|S*9
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ability to continue as a going concern 持续经营能力 pgfu+K7?w
acceptability 可接受性,可接受程度 *%f3rvt7@)
acceptable level of detection risk 检查风险的可接受水平 a j_:|]j
acceptance of engagement 接受委托 l2M/,@G
accepting the engagement for the first time 首次接受委托 H!^C 2
access to asset 对资产的接触 ;op'V6iG
according to 根据,依据,依照 d TgM"k
account balance 账户余额 I]UA0[8X
account for 对……进行会计处理,核算;解释 0wYiu
accounting 会计,会计学 "$%{}{#W0
accounting advisory serve 会计咨询服务 QZ9M{Y/
accounting firm 会计师事务所 5lG|A6+w{
accounting information 会计信息,会计资料 A9.;>8!u
accounting period 会计期间 E-[:.
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accounting policies 会计政策 FRD<0o /`
accounting professional bodies 会计职业组织,会计职业团体 (T`q++
accounting records 会计记录 iPJ
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accounting responsibility 会计责任 @YbZ8Uc
accounting service 会计服务 !}C4{Bgt*
accounting standards 会计准则 KXDz'9_
Accounting Standards for Business Enterprises 企业会计准则 rGAFp,}-f
accounting system 会计系统 3Y=,r!F.h
accounting treatment 会计处理 k.h^ $f
accuracy 准确性,精确性 012:BZR
additional audit procedures 追加审计程序 (h%|;9tF
addressee 收件人,收信人 Ld'EABM
Administration of State-owned Assets (the~) 国有资产管理局 `,Q <YT ~
administrative laws and regulations 行政法规 ~|J*E38
adverse impact 不利影响,负面影响 GZ}*r{
adverse opinion 反对意见 L_`Xbk y
advisory group 咨询组,顾问组 ^S:cNRSW"
agency fee 代理费,代理费用 Ed8U;U b
aggregate 总计,合计为…… " Tw0a!
alternation of document and record 变造文件和记录 U5 -zB)V
alternative audit procedures 替代审计程序,备选审计程序 CrT2#h 1#
amend 修改,修订 hu`Lv
amortisation 摊销 ArLz;#AOn
analytical capacity 分析能力 >zN"
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analytical procedures 分析性程序 kz3?j<
annual financial statements 年度会计报表,年度财务报表 FDZeIj9uF
appendix 附录,附表 dW:w<{a!R
applicable 适用的 s n=zh1 A
applicable laws and regulations 适用的法规 +YkmLD
application systems 应用系统 I}I}K~se*
apply consistently 一贯地执行,一贯地实施 c4S>_qH
appropriate 适当的,合适的; Cw@k.{*7,
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appropriate authorization 适当的授权 :K!GR
appropriateness of audit evidence 审计证据的适当性 V_7Y1GD
approval 批准,核准 5 >0\e_V
assertion (会计报表上的)认定;确认 {.0X[uAf
assessed level of control risk 对控制风险的评估,控制风险的评估水平 uVoF<={
asset 资产,财产 m[//_TFf]
asset restructuring 资产重组 ^M[-K`c }
assignment of duties 职责的划分 d8VWi*
assistant 助理,助理人员 V
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associated company 联属公司,联营公司 iDyMWlV
association 联合,结合;协会,社团 f/
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assumption 假设,假定 ptnMCF
at a given date 在某一特定时日 OcyiL)tv 5
attestation 鉴证,公证 !-
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attestation service 鉴证服务 $l0eI
audit adjustment 审计调整 1oXz[V
audit areas 审计领域 .`i'gPLkn2
audit conclusion 审计结论 YMd&To 0s
audit effectiveness 审计效果 v3=&{}+j.
audit efficiency 审计效率 d;*OO xQV
audit engagement letter 审计业务约定书 '2Mjz6mBDA
audit evidence 审计证据 35-DnTv
audit fee 审计费
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audit files 审计档案 ~4p]E'b
audit findings 审计中发现的事项 8YT_DM5iI
audit implementation stage 审计实施阶段 'b?#4rq}
audit mark 审计标识 Cw9@2E'b
audit materiality 审计重要性 `[g#Mxw
audit method 审计方法 oho AUT
audit objective 审计目标,审计目的 gdkLPZ<<
audit of financial statements 会计报表审计,财务报表审计 P@o,4\;K
audit opinion 审计意见 Lqz}&A
audit period 被审计期间,被审计年度 D]LFX/hlH
audit plan 审计计划 ~jgN_jz
audit planning 编制审计计划,制定审计计划,审计计划 =0jmm(:Jh
audit planning stage 审计计划阶段 v#T?YK
audit procedure 审计程序 Wme1Uid
audit programme 审计程序表,具体审计计划 )- Wn'C'Z
audit report 审计报告 >Rz#g*@E
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Wfi:wCqZG
audit report with a qualified opinion 有保留意见的审计报告 71}L#nQ
audit report with an adverse opinion 否定意见的审计报告 \]~kyy
audit report with dual dates 双重日期审计报告 3.GdKP.%
audit reporting stage 审计报告阶段 f
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audit responsibility 审计责任
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audit results 审计结果 "'&>g4F`o
audit risk 审计风险 uHujw.H/y
audit sampling 审计抽样 %Hl:nT2M
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略
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audit summary 审计总结,审计小结 0|wKR|zW
audit team 审计小组 h~^qG2TYWq
audit test 审计测试 =%#$HQ=
audit trail 审计轨迹 s$+: F$Y0
audit work 审计工作 y:^>(l #;
audit working paper 审计工作底稿 Fh3Dc 83~
audited financial statement 审计会计报表,已审计财务报表 ]w&?k:y>
Auditing Guidelines (the~) 审计规范指南 1z$}*`
auditing standards 审计准则 =4w^)'/
audit-oriented working paper (审计)业务类工作底稿 y[ rB"
authorisation 授权 nfCd*f
authorisation of transaction 交易的授权 X
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availability 可获得性 PL$(/Z
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balance 余额;差额;平衡 3gfV0C\
balance sheet 资产负债表 }GU6Q|s[u[
bank 银行 BW(DaNt^
bank account 银行账户,银行户头 F%ylR^H>
bank statement 银行对账单 l5N\>
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barter transaction 易货交易,以物换物交易 y>pq*i
basis of audit 审计依据 9DP75 ti
basis of preparation (会计报表的)编制基础 [>aoDJ
book of account 账目,账簿 Q e2/4j4
borrowing 借款,贷款,借债 QVZ6;/
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 :Jsz"vCg&s
budget 预算 f>, Qh
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building 建筑物;大楼 xa%ktn
business conditions 业务情况,经营情况 LF3GVu,
business licence (企业等的)营业执照 *{p&Fy55
business relation 业务关系 QWQ6j#`
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