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 =hH.zrI6e
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审计词汇英汉对照 3{Q,hpZN
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ability to continue as a going concern 持续经营能力 _D!g4"
acceptability 可接受性,可接受程度 )ZR+lX}
acceptable level of detection risk 检查风险的可接受水平 ^>$P)=O:v
acceptance of engagement 接受委托 JhK/']R
accepting the engagement for the first time 首次接受委托 K\.5h4k
access to asset 对资产的接触 vA% ^`5
according to 根据,依据,依照 D&:yMp(
account balance 账户余额 K`KLC.j
account for 对……进行会计处理,核算;解释 H#d:kil Ny
accounting 会计,会计学 OEgI_=B
accounting advisory serve 会计咨询服务 '3(l-nPiG^
accounting firm 会计师事务所 qN|
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accounting information 会计信息,会计资料 L\aBc}
accounting period 会计期间 2 YxT MT
accounting policies 会计政策 `k{& /]
accounting professional bodies 会计职业组织,会计职业团体 /X8<C=}
accounting records 会计记录 4&^9Wklj
accounting responsibility 会计责任 wzWbB2Mb5
accounting service 会计服务 <fO4{k*&
accounting standards 会计准则 yubSj*
Accounting Standards for Business Enterprises 企业会计准则 tykB.2f
accounting system 会计系统 ||B;o-
accounting treatment 会计处理 '?*g%Yuz
accuracy 准确性,精确性 O9h+Q\0\W
additional audit procedures 追加审计程序 T=Z.U$
addressee 收件人,收信人 YE+$H%Jl!
Administration of State-owned Assets (the~) 国有资产管理局 ]dPZ .r
administrative laws and regulations 行政法规 }ynT2a#LU'
adverse impact 不利影响,负面影响 8nNsrat
adverse opinion 反对意见 ?(zoTxD
advisory group 咨询组,顾问组 b3$k9dmxV+
agency fee 代理费,代理费用 0Fr1Ku!
aggregate 总计,合计为…… F
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alternation of document and record 变造文件和记录 =H5\$&xj4.
alternative audit procedures 替代审计程序,备选审计程序 E_ucab-Fi
amend 修改,修订 ;GHvPQc_
amortisation 摊销 wdE?SD s
analytical capacity 分析能力 6vzk\n
analytical procedures 分析性程序 <g2_6C\j
annual financial statements 年度会计报表,年度财务报表 -`c:}m
appendix 附录,附表 v6a]1B
applicable 适用的 LxN*)[ Wb
applicable laws and regulations 适用的法规 `cB_.&
application systems 应用系统 D$
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apply consistently 一贯地执行,一贯地实施 F1
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appropriate 适当的,合适的; w=b(X
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appropriate authorization 适当的授权 t` ^Vb-
appropriateness of audit evidence 审计证据的适当性 x
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approval 批准,核准 ``Q2P%
assertion (会计报表上的)认定;确认 ;DRTQn`m
assessed level of control risk 对控制风险的评估,控制风险的评估水平 2YwVU.*>
asset 资产,财产 r8M Zvm2
asset restructuring 资产重组 8%{q%+
assignment of duties 职责的划分 $6f\uuTU2"
assistant 助理,助理人员 f`<FT'A
associated company 联属公司,联营公司 sYbH|}
association 联合,结合;协会,社团 j0-McLc
assumption 假设,假定 USML~]G
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at a given date 在某一特定时日 ),^eA
attestation 鉴证,公证 eo]#sf@\0
attestation service 鉴证服务 B\`Aojw"E?
audit adjustment 审计调整 25{ uz
audit areas 审计领域 eOlKbJU
audit conclusion 审计结论 .5HQ
audit effectiveness 审计效果 ]hw-Bu\{
audit efficiency 审计效率 P.WYTst=
audit engagement letter 审计业务约定书 !3&kQpF
audit evidence 审计证据 i^Ut015q%
audit fee 审计费 2h~-
audit files 审计档案 *6ZCDm&N
audit findings 审计中发现的事项 JHV)ZOO
audit implementation stage 审计实施阶段 >
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audit mark 审计标识 Tt# bg1
audit materiality 审计重要性 Do-^S:.
audit method 审计方法 MEZ{j%-a
audit objective 审计目标,审计目的 H:&?ha,9
audit of financial statements 会计报表审计,财务报表审计 UV7%4xM5v
audit opinion 审计意见 3SG?W_
audit period 被审计期间,被审计年度 4)-)# `K
audit plan 审计计划 X~T/qFS
audit planning 编制审计计划,制定审计计划,审计计划 <EX7WA
audit planning stage 审计计划阶段 Z)<
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audit procedure 审计程序 42) mM#
audit programme 审计程序表,具体审计计划 .=RlOK
audit report 审计报告 "l~Ci7& !a
audit report with a disclaimer of opinion 拒绝表示意见审计报告 n$+M%}/f
audit report with a qualified opinion 有保留意见的审计报告 '%iPVHK7
audit report with an adverse opinion 否定意见的审计报告 {Q(}DI
audit report with dual dates 双重日期审计报告 pgc3j
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audit reporting stage 审计报告阶段 Ws[D{dS/
audit responsibility 审计责任 @M;(K<%h
audit results 审计结果 o=+Z.-q
audit risk 审计风险 z5cYyx
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audit sampling 审计抽样 *MM#Z?mP
audit sampling techniques 审计抽样方法,审计抽样技术 ?H|T&66
audit strategies 审计策略
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audit summary 审计总结,审计小结 s&PM,BFf
audit team 审计小组 xp \S2@<
audit test 审计测试 !AHAS
audit trail 审计轨迹 y2Bh?>pg
audit work 审计工作 BNm4k7
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audit working paper 审计工作底稿 %HuyK
audited financial statement 审计会计报表,已审计财务报表 GlYly5F
Auditing Guidelines (the~) 审计规范指南 "PWl4a&
auditing standards 审计准则 M].8HwC +
audit-oriented working paper (审计)业务类工作底稿 9(1rh9`=
authorisation 授权 `^F: -
authorisation of transaction 交易的授权 @s*,xHE
availability 可获得性 E)p9eU[#
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balance 余额;差额;平衡 O12Q8Oj!0
balance sheet 资产负债表 5N/Lk>p1u
bank 银行 D0bnN1VP
bank account 银行账户,银行户头 x"B'zP
bank statement 银行对账单 **;p(CI
barter transaction 易货交易,以物换物交易 ?m%h`<wgMc
basis of audit 审计依据 ISqfU]>[
basis of preparation (会计报表的)编制基础 70gg4BS
book of account 账目,账簿 v"lf-c
borrowing 借款,贷款,借债 NP
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branch 分支,分支机构,分店 t 0O4GcAN
brought forward (账户余额等的)承上年,承上期,承上页 U@lV
budget 预算 j~av\SCU*
building 建筑物;大楼 F@W*\3)
business conditions 业务情况,经营情况 7!4V>O8@
business licence (企业等的)营业执照 #a~"K|'G
business relation 业务关系 D_D,t8_Y
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