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 bS1?I@
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审计词汇英汉对照 q(Q$lRj/I-
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ability to continue as a going concern 持续经营能力 Z,jR:_p
acceptability 可接受性,可接受程度 X[e:fW[e)
acceptable level of detection risk 检查风险的可接受水平 Z9)-kRQz=r
acceptance of engagement 接受委托 )z".lw
accepting the engagement for the first time 首次接受委托 =._V$:a6o
access to asset 对资产的接触 ZC99/NWN
according to 根据,依据,依照 DN$[rCi7
account balance 账户余额 c:d.mkF\
account for 对……进行会计处理,核算;解释 ++gWyzD
accounting 会计,会计学 Rj'Tu0l
accounting advisory serve 会计咨询服务 {V7W!0;!
accounting firm 会计师事务所 _HAtTW
accounting information 会计信息,会计资料 `K%f"by
accounting period 会计期间 f>!H<4
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accounting policies 会计政策 ITt*TuS2c
accounting professional bodies 会计职业组织,会计职业团体 OsrHA
accounting records 会计记录 (:9=M5d
accounting responsibility 会计责任 2FE13{+f
accounting service 会计服务 |7$Q'3V
accounting standards 会计准则 qexnsL
Accounting Standards for Business Enterprises 企业会计准则 Ue?mb$ykC.
accounting system 会计系统 N 4!18{/2
accounting treatment 会计处理 _k|k$qxE
accuracy 准确性,精确性 X$Y\/|!z
additional audit procedures 追加审计程序
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addressee 收件人,收信人 l^cz&k=+
Administration of State-owned Assets (the~) 国有资产管理局 ~VKuRli|m
administrative laws and regulations 行政法规 qlNB\~HCe
adverse impact 不利影响,负面影响 gb^<6BYUG
adverse opinion 反对意见 {Qf/.[
advisory group 咨询组,顾问组 2{6%+>jB
agency fee 代理费,代理费用 yt4s
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aggregate 总计,合计为…… N hY`_?)
alternation of document and record 变造文件和记录 1C5~GI `
alternative audit procedures 替代审计程序,备选审计程序 .3
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amend 修改,修订 ^&z3zFTp
amortisation 摊销 %_L~"E 2e
analytical capacity 分析能力 h`@z61UI
analytical procedures 分析性程序 ,7n8_pU
annual financial statements 年度会计报表,年度财务报表 Ge=|RAw3
appendix 附录,附表 \!Wph5wA
applicable 适用的 rNl%I@G
applicable laws and regulations 适用的法规 Ru~;awV?
application systems 应用系统 vWZ?*0^
apply consistently 一贯地执行,一贯地实施 !F08F>@D
appropriate 适当的,合适的; eAK=ylF;
征用,挪用 [2.;gZj
appropriate authorization 适当的授权 p_EWpSOt7
appropriateness of audit evidence 审计证据的适当性 m0,TH[HWGF
approval 批准,核准 bNG7A[|B
assertion (会计报表上的)认定;确认 E G J/r
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [l*;+N+
asset 资产,财产 FfM,~s<Efz
asset restructuring 资产重组 XNr8,[c
assignment of duties 职责的划分 e% #?B
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assistant 助理,助理人员 }Sh3AH/
associated company 联属公司,联营公司 q!as~{!
association 联合,结合;协会,社团 j-k]|0ea}
assumption 假设,假定 ,aU8.
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at a given date 在某一特定时日 o9+fAH`D
attestation 鉴证,公证 Kwo0%2Onkd
attestation service 鉴证服务 >f:OU,"
audit adjustment 审计调整 .F]"%RK[
audit areas 审计领域 d:g0XP
audit conclusion 审计结论 k&pV`.Imi
audit effectiveness 审计效果 %g7B*AX]
audit efficiency 审计效率 D"<>!]@(a
audit engagement letter 审计业务约定书 ~mvD|$1z
audit evidence 审计证据 C4|H5H
audit fee 审计费 iHk/#a
audit files 审计档案 $|o[l.q2
audit findings 审计中发现的事项 t $u.
audit implementation stage 审计实施阶段 Ih%LKFT
audit mark 审计标识 M!O &\2Q
audit materiality 审计重要性 )rbcY0q
audit method 审计方法 blmY=/]
audit objective 审计目标,审计目的 ;tWi4iT+.
audit of financial statements 会计报表审计,财务报表审计 **~1`_7~*
audit opinion 审计意见 ]DK.4\^
audit period 被审计期间,被审计年度 ^o[(F<q
audit plan 审计计划 G8@LH
audit planning 编制审计计划,制定审计计划,审计计划 w^)_Fk3
audit planning stage 审计计划阶段 ADT8A."R[
audit procedure 审计程序 >_u5"&q
audit programme 审计程序表,具体审计计划 MNH-SQB |
audit report 审计报告 -f=4\3y3p
audit report with a disclaimer of opinion 拒绝表示意见审计报告 i,mo0CSa
audit report with a qualified opinion 有保留意见的审计报告 [w}KjV/yi
audit report with an adverse opinion 否定意见的审计报告 8M6Qn7{L
audit report with dual dates 双重日期审计报告 w!/|aZ~*
audit reporting stage 审计报告阶段 S*(ns<L
audit responsibility 审计责任 uE&2M>2
audit results 审计结果 _MzdbUb5,
audit risk 审计风险 wQrD(Dv(yA
audit sampling 审计抽样 f=Kt[|%'e
audit sampling techniques 审计抽样方法,审计抽样技术 N3|aNQ=X0
audit strategies 审计策略 BF(Kaf;<t.
audit summary 审计总结,审计小结 ;s w3MRJ
audit team 审计小组 F=V_ACU
audit test 审计测试 m8z414o
audit trail 审计轨迹 FfibR\dhY
audit work 审计工作 4FcY NJq
audit working paper 审计工作底稿 1*]@1DJt
audited financial statement 审计会计报表,已审计财务报表 &` weW
Auditing Guidelines (the~) 审计规范指南 0T<DHPQ1
auditing standards 审计准则 4/QQX;w
audit-oriented working paper (审计)业务类工作底稿 KZI-/H+
authorisation 授权 E>N L/[1d
authorisation of transaction 交易的授权 fR,7l9<%Zp
availability 可获得性 l~$Od jf
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balance 余额;差额;平衡 7w5 L?,a
balance sheet 资产负债表 8@BN
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bank 银行 S3Sn_zqG
bank account 银行账户,银行户头 Y[`%j\=
bank statement 银行对账单 o;J_"'kP
barter transaction 易货交易,以物换物交易 r]O8|#P,Z$
basis of audit 审计依据 d>jRw
basis of preparation (会计报表的)编制基础 V>B*_J,z.
book of account 账目,账簿 gpe-)hD@R
borrowing 借款,贷款,借债 'H)l~L
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 nISfRXU;
budget 预算 :~B'6b
building 建筑物;大楼 b`X"yg+
business conditions 业务情况,经营情况 =f-.aq(G/
business licence (企业等的)营业执照 mx")cGGQ
business relation 业务关系 P:tl)ob
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