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 na8`V
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审计词汇英汉对照 `[#id@Z1
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ability to continue as a going concern 持续经营能力 Z'2AsT
acceptability 可接受性,可接受程度 V>Z4gZp5sc
acceptable level of detection risk 检查风险的可接受水平 NyRa.hgZ;
acceptance of engagement 接受委托 k[D,du')
accepting the engagement for the first time 首次接受委托 w|S b`eR
access to asset 对资产的接触 +a|Q)Ob
according to 根据,依据,依照 }v|_]
account balance 账户余额 !vJ$$o6#
account for 对……进行会计处理,核算;解释 BgUp~zdo
accounting 会计,会计学 ^Mq@} 0
accounting advisory serve 会计咨询服务 KN657 |f
accounting firm 会计师事务所 u=W[ S)w
accounting information 会计信息,会计资料 _4L6
accounting period 会计期间 /Mw;oP{&b
accounting policies 会计政策 %dW;P[0
accounting professional bodies 会计职业组织,会计职业团体 Cm%I/4
accounting records 会计记录 %s+'"E"E
accounting responsibility 会计责任 3T0-RP*
accounting service 会计服务 {'wvb
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accounting standards 会计准则 ,vf#e=Z
Accounting Standards for Business Enterprises 企业会计准则 Haktr2I
accounting system 会计系统 >2pxl(i
accounting treatment 会计处理 '1
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accuracy 准确性,精确性 u<fZ.1
additional audit procedures 追加审计程序 Z#Nw[>NN*
addressee 收件人,收信人 P/1YN
Administration of State-owned Assets (the~) 国有资产管理局 xxl|j$m
administrative laws and regulations 行政法规 h6O'"
adverse impact 不利影响,负面影响 Udtz zka
adverse opinion 反对意见 ak|
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advisory group 咨询组,顾问组 R?:Q=7K
agency fee 代理费,代理费用 d^6-P
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aggregate 总计,合计为…… ]
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alternation of document and record 变造文件和记录 j|Vl\Z&o)
alternative audit procedures 替代审计程序,备选审计程序 jxkQ #Y
amend 修改,修订 $"|r7n5[
amortisation 摊销 9m2FH~
analytical capacity 分析能力 nM.g8d K
analytical procedures 分析性程序 5j ]!r
annual financial statements 年度会计报表,年度财务报表 <W8%eRfU
appendix 附录,附表 7* Y*_cH5
applicable 适用的 GeY!f/yQ<
applicable laws and regulations 适用的法规 |J:r]);@K
application systems 应用系统 ~!5Qb{^
apply consistently 一贯地执行,一贯地实施 Ym\<@[3+!
appropriate 适当的,合适的; =0EKrG
征用,挪用 9^n0<(99b
appropriate authorization 适当的授权 e>e${\=,
appropriateness of audit evidence 审计证据的适当性 (T pnJq
approval 批准,核准 fu~
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assertion (会计报表上的)认定;确认 XPMUhozV
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1irSI,j%z
asset 资产,财产 Yu)GV7\2
asset restructuring 资产重组
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assignment of duties 职责的划分 'R-\6;3E>9
assistant 助理,助理人员 ><"|>(y
associated company 联属公司,联营公司 F::Ki4{jJ
association 联合,结合;协会,社团 ;4b=/1M'
assumption 假设,假定 *Us}E7/"'
at a given date 在某一特定时日 Ekq(
attestation 鉴证,公证 Pi?G:IF
attestation service 鉴证服务 t(roj@!x_o
audit adjustment 审计调整 )=K8mt0qob
audit areas 审计领域 <v'[Wl@hq
audit conclusion 审计结论 >/4[OPB0R
audit effectiveness 审计效果 \VOv&s;h
audit efficiency 审计效率 lv!j
audit engagement letter 审计业务约定书 r`Fs"n#^-4
audit evidence 审计证据 T}Wbt=\M
audit fee 审计费 V~/@KU8cH
audit files 审计档案 xL.m<XDL
audit findings 审计中发现的事项 k -R"e
audit implementation stage 审计实施阶段 ._]Pz6
audit mark 审计标识 :'<;]~f
audit materiality 审计重要性 U.~G{H`G,u
audit method 审计方法 rWNe&gFM
audit objective 审计目标,审计目的 v07A3oj
audit of financial statements 会计报表审计,财务报表审计 yZp/P %y
audit opinion 审计意见 l(Hz9
audit period 被审计期间,被审计年度 GQYn |vm
audit plan 审计计划 Oj%5FUP~[%
audit planning 编制审计计划,制定审计计划,审计计划 Gq[5H(0/c
audit planning stage 审计计划阶段 zJ}abo6rVw
audit procedure 审计程序 \l3z<\
audit programme 审计程序表,具体审计计划 @UdF6:T
audit report 审计报告 F?a
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 c9jS
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audit report with a qualified opinion 有保留意见的审计报告 (:E@kpK
audit report with an adverse opinion 否定意见的审计报告 -U$;\1--
audit report with dual dates 双重日期审计报告 zTMLE~w
audit reporting stage 审计报告阶段 kGnT4R*E
audit responsibility 审计责任 "eTALRL'o
audit results 审计结果 \DE,
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audit risk 审计风险 ,jz~Np_2
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 fA
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audit strategies 审计策略 lAo ~w
audit summary 审计总结,审计小结 Y$,~"$su|
audit team 审计小组 *mj=kJ7(
audit test 审计测试 rt*>)GI]b
audit trail 审计轨迹 j`@`M*)GB
audit work 审计工作 o58c!44
audit working paper 审计工作底稿 R%}<z*~NE@
audited financial statement 审计会计报表,已审计财务报表 !+Y+P?
Auditing Guidelines (the~) 审计规范指南 R%2.N!8v
auditing standards 审计准则 f0^s<:*
audit-oriented working paper (审计)业务类工作底稿 KfVsnL_
authorisation 授权 ;q%z\gA
authorisation of transaction 交易的授权 l0t(t*[Mj
availability 可获得性 "v0bdaQH3
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balance 余额;差额;平衡 d:A'|;']
balance sheet 资产负债表 Ex]Ku
bank 银行 \X(*JNQ
bank account 银行账户,银行户头 c}S<<LR
bank statement 银行对账单 MK
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barter transaction 易货交易,以物换物交易 %o\+R0K
basis of audit 审计依据 cg]Gt1SU
basis of preparation (会计报表的)编制基础 rZB='(?
book of account 账目,账簿 }zkFl{/u
borrowing 借款,贷款,借债 s 8K.A~5 w
branch 分支,分支机构,分店 &CXk=Wj
brought forward (账户余额等的)承上年,承上期,承上页 8#,_%<?UVy
budget 预算 K9 }Brhe
building 建筑物;大楼 $Q'LDmot
business conditions 业务情况,经营情况 6)i>qz).
business licence (企业等的)营业执照 o>+ mw| {
business relation 业务关系 RRQv<x
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