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 fN!ci']
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审计词汇英汉对照 ?.A~O-w
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ability to continue as a going concern 持续经营能力 Fj_
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acceptability 可接受性,可接受程度 QsO%m
acceptable level of detection risk 检查风险的可接受水平 %ZKP d8
acceptance of engagement 接受委托 2aDjt{7P
accepting the engagement for the first time 首次接受委托 @k|V4
access to asset 对资产的接触 &d%0[Ui`
according to 根据,依据,依照 6h?v/\
account balance 账户余额 >e'Hz (~'/
account for 对……进行会计处理,核算;解释 iJ-z&=dOe
accounting 会计,会计学 .=kXO{>
accounting advisory serve 会计咨询服务 ?3duW$`
accounting firm 会计师事务所 I`% ]1{
accounting information 会计信息,会计资料 fRt`]o
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accounting period 会计期间 =x &"aF1
accounting policies 会计政策 iNlY\67sW
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 6_&uYA<8pE
accounting responsibility 会计责任 >.xgo6
accounting service 会计服务 jmE\+yz
accounting standards 会计准则 EF8~rKO3
Accounting Standards for Business Enterprises 企业会计准则 l KdY!j"
accounting system 会计系统 _nn
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accounting treatment 会计处理 8:9/RL\"x
accuracy 准确性,精确性 ]Yw/}GKB
additional audit procedures 追加审计程序 i".nnAI:
addressee 收件人,收信人 WDF;`o*3
Administration of State-owned Assets (the~) 国有资产管理局 :`Z'vRj
administrative laws and regulations 行政法规 (m~gG|n4
adverse impact 不利影响,负面影响 0#/N ZO
adverse opinion 反对意见 ?=},%^
advisory group 咨询组,顾问组 0etJ, _">
agency fee 代理费,代理费用 c}-WK*v
aggregate 总计,合计为…… ~43T$^<w;
alternation of document and record 变造文件和记录 U+4W9zhw
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alternative audit procedures 替代审计程序,备选审计程序 rGqT[~{t
amend 修改,修订 +YX*.dW
amortisation 摊销 ;_nV*G.y#^
analytical capacity 分析能力 ; *ZiH%q,
analytical procedures 分析性程序 #
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annual financial statements 年度会计报表,年度财务报表 N!Q~?/!d
appendix 附录,附表 {F'~1qf
applicable 适用的 us,~<e0
applicable laws and regulations 适用的法规 32S5Ai@Cd"
application systems 应用系统 8q"C=t7
apply consistently 一贯地执行,一贯地实施 `p
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appropriate 适当的,合适的; `h(*D
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 CKu
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approval 批准,核准 9*ek5vPB
assertion (会计报表上的)认定;确认 e.n*IJ_fz
assessed level of control risk 对控制风险的评估,控制风险的评估水平 D| gI3i
asset 资产,财产 |bM?Q$>~
asset restructuring 资产重组 z]V%&f
assignment of duties 职责的划分 Y@#rGV>
assistant 助理,助理人员 -LnNA`-
associated company 联属公司,联营公司 S O#R5Mu2N
association 联合,结合;协会,社团 GEGg
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assumption 假设,假定 +8zCol?j
at a given date 在某一特定时日 kKHGcm^r
attestation 鉴证,公证 )*m#RqLQ8
attestation service 鉴证服务 G?e\w+}Pj@
audit adjustment 审计调整 $%Kyz\;7/
audit areas 审计领域 LvcGh
audit conclusion 审计结论 V.?Oly
audit effectiveness 审计效果 "b6ew2\
audit efficiency 审计效率 wc~k4B9"
audit engagement letter 审计业务约定书 OGGuV Y
audit evidence 审计证据 CW .
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audit fee 审计费 x#hGJT
audit files 审计档案
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audit findings 审计中发现的事项 =K`]$Og}8
audit implementation stage 审计实施阶段 rl0|)j
audit mark 审计标识 })TXX7[h
audit materiality 审计重要性 {[tx^b
audit method 审计方法 2`V[Nb
audit objective 审计目标,审计目的 B.ar!*X
audit of financial statements 会计报表审计,财务报表审计 a(|,KWHn
audit opinion 审计意见 QP={b+8
audit period 被审计期间,被审计年度 =AVr<kP
audit plan 审计计划 8EC$p} S
audit planning 编制审计计划,制定审计计划,审计计划 e
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audit planning stage 审计计划阶段 eI:;l];G9
audit procedure 审计程序 8(kP=
audit programme 审计程序表,具体审计计划 z'rB_l
audit report 审计报告 ,f3Ck*M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 x4e8;A(y
audit report with a qualified opinion 有保留意见的审计报告 tEC`->|
audit report with an adverse opinion 否定意见的审计报告 %7n(>em
audit report with dual dates 双重日期审计报告 ZL^
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audit reporting stage 审计报告阶段 lE 09 Y
audit responsibility 审计责任 C0#"U f
audit results 审计结果 Ip&Q'"HYj
audit risk 审计风险 i3usZ{_r
audit sampling 审计抽样 A{(<#yRfg
audit sampling techniques 审计抽样方法,审计抽样技术 W9A
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audit strategies 审计策略 m!H7;S-(
audit summary 审计总结,审计小结 4.o[:5'
audit team 审计小组 9+"\7MHw
audit test 审计测试 S1Ql%Yk-(
audit trail 审计轨迹 n+94./Mh
audit work 审计工作 f !D~aJ
audit working paper 审计工作底稿 0!(BbQnWI
audited financial statement 审计会计报表,已审计财务报表 etD8S
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Auditing Guidelines (the~) 审计规范指南 qR>"r"Fq
auditing standards 审计准则 ~L3]Wa.
audit-oriented working paper (审计)业务类工作底稿 %$3)xtS6
authorisation 授权 )gb gsQZ
authorisation of transaction 交易的授权 8Z1pQx-P2C
availability 可获得性 Im0 #_
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balance 余额;差额;平衡 {I"`(
balance sheet 资产负债表 l We1Q#
bank 银行 $%5f
bank account 银行账户,银行户头 C?h`i ^ >2
bank statement 银行对账单 "JBTsQDj!
barter transaction 易货交易,以物换物交易 ,^d!K(xb
basis of audit 审计依据 Zyx92z9Y
basis of preparation (会计报表的)编制基础 l
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book of account 账目,账簿 szG 0?e
borrowing 借款,贷款,借债 g#b uy
branch 分支,分支机构,分店 \8HLQly|@
brought forward (账户余额等的)承上年,承上期,承上页 ;+W9EbY2
budget 预算 @ApX43U(
building 建筑物;大楼 A=a~ [vre
business conditions 业务情况,经营情况 V/@?KC0B5
business licence (企业等的)营业执照 Ei
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business relation 业务关系 I[$S
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