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 7Ob*Yv=[
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审计词汇英汉对照 J<n+\F-s
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ability to continue as a going concern 持续经营能力 5m$2Ku
acceptability 可接受性,可接受程度 >"X\>M`"
acceptable level of detection risk 检查风险的可接受水平 5__+_hO
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acceptance of engagement 接受委托 RWq{Ff}Hk
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 1MkI0OZE
according to 根据,依据,依照 DmqX"x%P
account balance 账户余额 4_M>OD/"
account for 对……进行会计处理,核算;解释 [V#r7a
accounting 会计,会计学 )w~Fo,
accounting advisory serve 会计咨询服务 {43yb_B(
accounting firm 会计师事务所 VU|dV\>
accounting information 会计信息,会计资料 jLg@FDb~
accounting period 会计期间 ["<nq`~
accounting policies 会计政策 y k
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accounting professional bodies 会计职业组织,会计职业团体 FeJr\|FT
accounting records 会计记录 -l+P8:fL~
accounting responsibility 会计责任 o(A|)c4k
accounting service 会计服务 .?C%1a&_l
accounting standards 会计准则 nCg66-3A
Accounting Standards for Business Enterprises 企业会计准则 "T/>d%O1b
accounting system 会计系统 A!W0S
accounting treatment 会计处理 e>'H
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accuracy 准确性,精确性 TrV
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additional audit procedures 追加审计程序 $*[{J+t_
addressee 收件人,收信人 Oq
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Administration of State-owned Assets (the~) 国有资产管理局 pz^<\
administrative laws and regulations 行政法规 iSK+GQ~
adverse impact 不利影响,负面影响 I lR\
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adverse opinion 反对意见 > Vb@[
advisory group 咨询组,顾问组 Die-@z|Y
agency fee 代理费,代理费用 PrF}a<:n:
aggregate 总计,合计为…… 6bc337b
alternation of document and record 变造文件和记录 _S0+;9fhY
alternative audit procedures 替代审计程序,备选审计程序 x90*yaw>h
amend 修改,修订 igf)Hb;5
amortisation 摊销 ,n,
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analytical capacity 分析能力 -php6$|
analytical procedures 分析性程序 84zTCX
annual financial statements 年度会计报表,年度财务报表 k?nQ?B
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appendix 附录,附表 JF9yVE -
applicable 适用的 j'%4{n
applicable laws and regulations 适用的法规 4] > ]-b
application systems 应用系统 )-rW&"{U
apply consistently 一贯地执行,一贯地实施 {X]R-1>
appropriate 适当的,合适的; Q3W#`6jpF
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appropriate authorization 适当的授权 +H/jK @
appropriateness of audit evidence 审计证据的适当性 RNVbcd
approval 批准,核准 S&nxo
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assertion (会计报表上的)认定;确认 t5k!W7C
assessed level of control risk 对控制风险的评估,控制风险的评估水平 >r/rc`Q
asset 资产,财产 x LBQ
asset restructuring 资产重组 l2%bF8]z
assignment of duties 职责的划分 qr\!*\9
assistant 助理,助理人员 }S-DB#6
associated company 联属公司,联营公司 u#7+U\
association 联合,结合;协会,社团 _&3<6$}i"
assumption 假设,假定 +eX)48
at a given date 在某一特定时日 w
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attestation 鉴证,公证 l*b)st_p%
attestation service 鉴证服务 YKZrEP4^
audit adjustment 审计调整 v
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audit areas 审计领域 NIr@R7MKd
audit conclusion 审计结论 Z!xVgM{
audit effectiveness 审计效果 {Ee>n^1
audit efficiency 审计效率 stl 1QO(h
audit engagement letter 审计业务约定书 ?{"mP 'dD
audit evidence 审计证据 Nb2Qp
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audit fee 审计费 zboF
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audit files 审计档案 5y2?
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audit findings 审计中发现的事项 h~U02"$
audit implementation stage 审计实施阶段 Hk_y/97OO
audit mark 审计标识 NBh%:tu7M
audit materiality 审计重要性 kU5.iK'
audit method 审计方法 ,''cNV
audit objective 审计目标,审计目的 38V
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audit of financial statements 会计报表审计,财务报表审计 5pNY)>]t=
audit opinion 审计意见 XALI<ZY
audit period 被审计期间,被审计年度 NY$uq+Z>
audit plan 审计计划 m^%|ZTrwN7
audit planning 编制审计计划,制定审计计划,审计计划 1xNVdI
audit planning stage 审计计划阶段 BIaDY<j90
audit procedure 审计程序 SDG-~(Y
audit programme 审计程序表,具体审计计划 +YOKA*
audit report 审计报告 pZZgIw}aS
audit report with a disclaimer of opinion 拒绝表示意见审计报告 C`rLj5E%
audit report with a qualified opinion 有保留意见的审计报告 @Fv=u
audit report with an adverse opinion 否定意见的审计报告 6}~pq1IF{
audit report with dual dates 双重日期审计报告 xieP "6
audit reporting stage 审计报告阶段 ;P &y,:<m:
audit responsibility 审计责任 MJ<Jb ,D1
audit results 审计结果 >M%\T}5
audit risk 审计风险 Q0?\]2eet9
audit sampling 审计抽样 E9j+o y
audit sampling techniques 审计抽样方法,审计抽样技术 T[k4lM
audit strategies 审计策略 n6WY&1ZE~
audit summary 审计总结,审计小结 \2[<XG(^
audit team 审计小组 Hi!Jj
audit test 审计测试 }g+;y
audit trail 审计轨迹 'PZ|:9FX!
audit work 审计工作 TjWE_Bq]g
audit working paper 审计工作底稿 >!e<}84b
audited financial statement 审计会计报表,已审计财务报表 {>3\N0e5
Auditing Guidelines (the~) 审计规范指南 dCYCHHHF
auditing standards 审计准则 %Kh4m7
audit-oriented working paper (审计)业务类工作底稿 qM4c]YIaSl
authorisation 授权 psh^MX)Q
authorisation of transaction 交易的授权 \e=_
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availability 可获得性 =-cwXo{Q.O
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balance 余额;差额;平衡 tary6K9K+
balance sheet 资产负债表 3gWvmep1
bank 银行 +.B<Hd
bank account 银行账户,银行户头 u*S=[dq
bank statement 银行对账单 P`4]-5gE
barter transaction 易货交易,以物换物交易 a`9L,8Ve
basis of audit 审计依据 -Ue$T{;RoH
basis of preparation (会计报表的)编制基础 Z0
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book of account 账目,账簿 |!|^ v
borrowing 借款,贷款,借债 #qU-j/Qf
branch 分支,分支机构,分店 !2\ r LN
brought forward (账户余额等的)承上年,承上期,承上页 s>_V
budget 预算 %m,6}yt
building 建筑物;大楼 2Q7R6*<N:
business conditions 业务情况,经营情况 IH48|sa
business licence (企业等的)营业执照 Tl]e%A`|
business relation 业务关系 l}^3fQXI
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