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 k/_8!^:'
r3H}*Wpf
审计词汇英汉对照 *M&VqG4P9w
v=.z|QD^1
A Bq~hV;9nf
qH
h'l;.
5Hwo)S]r
ability to continue as a going concern 持续经营能力 ?#*
acceptability 可接受性,可接受程度 /}nrF4S
acceptable level of detection risk 检查风险的可接受水平 uqa4&2(I=j
acceptance of engagement 接受委托 G=C5T(
accepting the engagement for the first time 首次接受委托 50`iCD
access to asset 对资产的接触 jKj=#O
according to 根据,依据,依照 m+Q5vkW
account balance 账户余额 ," C[Qg(
account for 对……进行会计处理,核算;解释 )pjjW"C+
accounting 会计,会计学 9P7xoXJ
@y
accounting advisory serve 会计咨询服务 [Y22Wi
accounting firm 会计师事务所 %Ui{=920
accounting information 会计信息,会计资料 8
_4l"v
p
accounting period 会计期间 >,>;)B@J
accounting policies 会计政策 s-C!uq
accounting professional bodies 会计职业组织,会计职业团体 msc 1^2
accounting records 会计记录 ,C{^`Bk-W
accounting responsibility 会计责任 ~*7O(8
accounting service 会计服务 3tT|9Tb@
accounting standards 会计准则 c Q(}^KO
Accounting Standards for Business Enterprises 企业会计准则 7_Ba3+9jpa
accounting system 会计系统 3:[!t%Yb
accounting treatment 会计处理 W!/vm
accuracy 准确性,精确性 1z~k1usRK
additional audit procedures 追加审计程序 r]k*7PK
addressee 收件人,收信人 Hva2j<h
Administration of State-owned Assets (the~) 国有资产管理局 5-8]N>/b!
administrative laws and regulations 行政法规 L!;^#g
adverse impact 不利影响,负面影响 M!N`
Orz
adverse opinion 反对意见
@J-plJ4e
advisory group 咨询组,顾问组 ;W7 hc!
agency fee 代理费,代理费用 ==]Z \jk
aggregate 总计,合计为…… C(-[ Y!
alternation of document and record 变造文件和记录 YXF#c)#
alternative audit procedures 替代审计程序,备选审计程序 \#P
P
8
amend 修改,修订 [O^
}rUqq
amortisation 摊销 EfKM*;A
analytical capacity 分析能力 1^aykrnQ>
analytical procedures 分析性程序 [J~aAB
annual financial statements 年度会计报表,年度财务报表 \Y*!f|=of
appendix 附录,附表 @&?a]
>L
applicable 适用的 n}19?K]g
applicable laws and regulations 适用的法规 mT96]V\
application systems 应用系统
?E%+}P
apply consistently 一贯地执行,一贯地实施 5pO]vBT
appropriate 适当的,合适的; 5B%w]n
征用,挪用 6hZ.{8e0
appropriate authorization 适当的授权 T`
uDlo
appropriateness of audit evidence 审计证据的适当性 SijtTY#r
approval 批准,核准 [!W5}=^H
assertion (会计报表上的)认定;确认 Q-[3j
assessed level of control risk 对控制风险的评估,控制风险的评估水平 w{3ycR
asset 资产,财产 W:WQaF`2x
asset restructuring 资产重组 A*hZv|$0
assignment of duties 职责的划分 '}_=kp'X
assistant 助理,助理人员 f6Ml[!aU
associated company 联属公司,联营公司 L/ ~D<V
association 联合,结合;协会,社团 i&JpM]N
assumption 假设,假定 J2m"1gq,
at a given date 在某一特定时日 YNI;h%
w
attestation 鉴证,公证 2SYKe$e
attestation service 鉴证服务 ((qGh>*
audit adjustment 审计调整 hqL+_|DW
audit areas 审计领域 /N>} 4Ay
audit conclusion 审计结论 }B`Ku5 M
audit effectiveness 审计效果 0Q7M
M6
audit efficiency 审计效率 rS4%$p"
audit engagement letter 审计业务约定书 [,rn3C A
audit evidence 审计证据 B_hPcmB
audit fee 审计费 88+
=F
XG
audit files 审计档案
`%Q&</X
audit findings 审计中发现的事项 >VP5vkv=
audit implementation stage 审计实施阶段 dq(E&`SzK
audit mark 审计标识 Hs$'0:
audit materiality 审计重要性 H'Nq#K
audit method 审计方法 1DqX:WM6
audit objective 审计目标,审计目的 >k;p.Pay%
audit of financial statements 会计报表审计,财务报表审计 <[ZI.+_Wt
audit opinion 审计意见 { D+Ym%n
audit period 被审计期间,被审计年度 _%B/!)v
audit plan 审计计划 5rloK"
audit planning 编制审计计划,制定审计计划,审计计划 6J\fF tB@V
audit planning stage 审计计划阶段 q(H ip<6p
audit procedure 审计程序 'C^;OjAg
audit programme 审计程序表,具体审计计划 GJ,aRI
audit report 审计报告 L=]p_2+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 at|
\FOKj
audit report with a qualified opinion 有保留意见的审计报告 [1SMg$@<
audit report with an adverse opinion 否定意见的审计报告 cS(;Qs]Q
audit report with dual dates 双重日期审计报告 0e16Ow6\!1
audit reporting stage 审计报告阶段 [EO
Vw%R
audit responsibility 审计责任 ,F9nDF@)
audit results 审计结果 ugLlI2 nJ
audit risk 审计风险 64umul
audit sampling 审计抽样 C6]OAUXy:F
audit sampling techniques 审计抽样方法,审计抽样技术 ?:uNN
audit strategies 审计策略 v+6e;xl8
audit summary 审计总结,审计小结 orqJ[!u)`
audit team 审计小组 Z9[+'ZWt
audit test 审计测试 ~=cmM
audit trail 审计轨迹 S-c ^eLzQ
audit work 审计工作 RB$
z]/=
audit working paper 审计工作底稿 cbYK5fj"T
audited financial statement 审计会计报表,已审计财务报表 ?JXa~.dA
Auditing Guidelines (the~) 审计规范指南 g)1X&>
auditing standards 审计准则 %u!b& 5]e
audit-oriented working paper (审计)业务类工作底稿 v* ~3Z1
authorisation 授权 FFvCi@oT
authorisation of transaction 交易的授权 r4Q|5kT*i
availability 可获得性 O|'1B>X
B K 1W].(-@4
balance 余额;差额;平衡 76@qHTh}
balance sheet 资产负债表 (MLhaux-
bank 银行 ,;jGJr
bank account 银行账户,银行户头 f^b K=#
bank statement 银行对账单 q>s`uFRg(
barter transaction 易货交易,以物换物交易 '*T]fND4
basis of audit 审计依据 5-vo0:hk
basis of preparation (会计报表的)编制基础 %l!xkCKA
book of account 账目,账簿 xDjV`E]
borrowing 借款,贷款,借债 |"Z{I3Umg
branch 分支,分支机构,分店 Jp~zX
lu
brought forward (账户余额等的)承上年,承上期,承上页 i$uN4tVKT
budget 预算 ]Kh2;>=
Xj
building 建筑物;大楼 /,tAoa~FA
business conditions 业务情况,经营情况 6v732;^
business licence (企业等的)营业执照 A)NkT`<)
business relation 业务关系 =RKSag&
8dO?K*J,H'