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 )>a B
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ability to continue as a going concern 持续经营能力 $ &UZy|9
acceptability 可接受性,可接受程度 PkuTg";
acceptable level of detection risk 检查风险的可接受水平 gABr@>Vv
acceptance of engagement 接受委托 Z u*K-ep"
accepting the engagement for the first time 首次接受委托 #q\x$
access to asset 对资产的接触 %;xOB^H^
according to 根据,依据,依照 C})'\1O%
account balance 账户余额 BMyzjteS+
account for 对……进行会计处理,核算;解释 c3TKl/
accounting 会计,会计学 yYZxLJ='
accounting advisory serve 会计咨询服务 ]/X(V|t
accounting firm 会计师事务所 \}0-^(9zd
accounting information 会计信息,会计资料 kFLB> j97
accounting period 会计期间 1fU,5+PH
accounting policies 会计政策 G4 _,
accounting professional bodies 会计职业组织,会计职业团体 ;q>9W,jy
accounting records 会计记录 muON>^MbC
accounting responsibility 会计责任 RW'nUL?_\
accounting service 会计服务 )?! [}t
accounting standards 会计准则 <If35Z)~
Accounting Standards for Business Enterprises 企业会计准则 k?GD/$1t
accounting system 会计系统 ),}AI/j;zY
accounting treatment 会计处理 ?#A]{l
accuracy 准确性,精确性 8+Llx
additional audit procedures 追加审计程序 $.%rAa_H
addressee 收件人,收信人 Dh4
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Administration of State-owned Assets (the~) 国有资产管理局 dEa<g99[?
administrative laws and regulations 行政法规 i]{1^pKq
adverse impact 不利影响,负面影响 ;E^K.6
adverse opinion 反对意见 X;F8_+Np
advisory group 咨询组,顾问组 Q,T"Zd Q
agency fee 代理费,代理费用 zmuMWT;
aggregate 总计,合计为…… ),:c+~@@kT
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 |OO in]5
amend 修改,修订 DL^o_61
amortisation 摊销 y]
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analytical capacity 分析能力 cf_|nL#9
analytical procedures 分析性程序 _*M42<wcO
annual financial statements 年度会计报表,年度财务报表 Cizvw'XDV
appendix 附录,附表 Lo.rvt
applicable 适用的 72uz<i!&$
applicable laws and regulations 适用的法规 /UcV
application systems 应用系统 DE$q+j0P
apply consistently 一贯地执行,一贯地实施 :nN1e
appropriate 适当的,合适的; `O?T.p)
征用,挪用 K kW;-{c
appropriate authorization 适当的授权 iRo.RU8>
appropriateness of audit evidence 审计证据的适当性 h"mi"H^o
approval 批准,核准 @oP_
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assertion (会计报表上的)认定;确认 ~+X9g
assessed level of control risk 对控制风险的评估,控制风险的评估水平 F'}'(t+oAm
asset 资产,财产 Df=dt
asset restructuring 资产重组 +gd2|`#
assignment of duties 职责的划分 .0 )Y
assistant 助理,助理人员 Xr63?N
associated company 联属公司,联营公司 J@pb[O L,
association 联合,结合;协会,社团 O4
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assumption 假设,假定 2zSG&",2D
at a given date 在某一特定时日 M,5j5<7
attestation 鉴证,公证 P
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attestation service 鉴证服务 p^kUs0$GS
audit adjustment 审计调整 fc=Patg
audit areas 审计领域 1F'1>Bu~
audit conclusion 审计结论 >I
audit effectiveness 审计效果 [D"t~QMr
audit efficiency 审计效率 ]Y>h3T~
audit engagement letter 审计业务约定书 #m{{a]zm^
audit evidence 审计证据 /
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audit fee 审计费 B$3 ?K
audit files 审计档案 tY${M^^<J
audit findings 审计中发现的事项 `vG,}Pt]
audit implementation stage 审计实施阶段 n6d9\
audit mark 审计标识 MTER(L
audit materiality 审计重要性 D-Vai#Cd
audit method 审计方法 ]r!>{
audit objective 审计目标,审计目的 3ya1'qUC
audit of financial statements 会计报表审计,财务报表审计 %=AxJp!a
audit opinion 审计意见 \@3Qi8u//
audit period 被审计期间,被审计年度 G|w=
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audit plan 审计计划 {gA\ph%s
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 UUKP"
audit procedure 审计程序 c3*t_!@oC
audit programme 审计程序表,具体审计计划 v0D q@Q1
audit report 审计报告 u?Tpi[
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 u cwnA
audit report with a qualified opinion 有保留意见的审计报告 r)9Dy,
audit report with an adverse opinion 否定意见的审计报告 n~V4nj&_T
audit report with dual dates 双重日期审计报告 02`$OTKz
audit reporting stage 审计报告阶段 <}U'V}g
audit responsibility 审计责任 +x?#DH-
audit results 审计结果 4h!f/aF'
audit risk 审计风险 (
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audit sampling 审计抽样 /&& 2u7*
audit sampling techniques 审计抽样方法,审计抽样技术 f'I z
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audit strategies 审计策略 [XRCLi}
audit summary 审计总结,审计小结 JjpRHw8\
audit team 审计小组
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audit test 审计测试 ;=j@,
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audit trail 审计轨迹 - K%,^6
audit work 审计工作 !UOCJj.cA
audit working paper 审计工作底稿 RCTQhTy=
audited financial statement 审计会计报表,已审计财务报表 )#a[-.OI
Auditing Guidelines (the~) 审计规范指南 Nw& !}#m
auditing standards 审计准则 Mypc3
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 _rV 5E
authorisation of transaction 交易的授权 ,P'P^0qJ
availability 可获得性 L%v^s4@
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balance 余额;差额;平衡 7"7rmZ
balance sheet 资产负债表 9Suu-A
bank 银行 4Wy<?O2
bank account 银行账户,银行户头 QB:i/9
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 g~7Ri-"
basis of audit 审计依据 Wk:hFHs3
basis of preparation (会计报表的)编制基础 RT93Mt
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book of account 账目,账簿 L-pVltX
borrowing 借款,贷款,借债 )&era` e[
branch 分支,分支机构,分店 J$4wL
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brought forward (账户余额等的)承上年,承上期,承上页 ;U1UFqZ`
budget 预算 >@WX>0`ht
building 建筑物;大楼 =NbI%
business conditions 业务情况,经营情况 p~ C.IG
business licence (企业等的)营业执照 9_\'LJ
business relation 业务关系 _,;j7%j
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