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 Qxfds`4V9i
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审计词汇英汉对照 ?Y 5Vje[^
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ability to continue as a going concern 持续经营能力 shEAr*u
acceptability 可接受性,可接受程度 T7|=
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acceptable level of detection risk 检查风险的可接受水平 \Xe{vlo>h
acceptance of engagement 接受委托 4+89
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accepting the engagement for the first time 首次接受委托 SkmKf~v
access to asset 对资产的接触 ?zf
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according to 根据,依据,依照 Re
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account balance 账户余额 A-, hm=?
account for 对……进行会计处理,核算;解释 Q!r&vQ/g
accounting 会计,会计学 9fWR8iV
accounting advisory serve 会计咨询服务 RXo 6y(^
accounting firm 会计师事务所 =sso )/3
accounting information 会计信息,会计资料 P$]K
accounting period 会计期间 <\$?.tTZ{
accounting policies 会计政策 <rvM)EJv|
accounting professional bodies 会计职业组织,会计职业团体 QX42^]({;c
accounting records 会计记录 BY9Z}/{j
accounting responsibility 会计责任 96S$Y~G#&
accounting service 会计服务 2PSkLS&IM
accounting standards 会计准则 O`I}Lg]~q
Accounting Standards for Business Enterprises 企业会计准则 m.<or?l'y>
accounting system 会计系统 '-mzt~zGOY
accounting treatment 会计处理 =:t<!dp
accuracy 准确性,精确性 fQ1Dp
additional audit procedures 追加审计程序 $
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addressee 收件人,收信人 RN}joKV
Administration of State-owned Assets (the~) 国有资产管理局 KEdqA/F>
administrative laws and regulations 行政法规 hgbf"J6V8
adverse impact 不利影响,负面影响 VrWQ] L
adverse opinion 反对意见 `l6OQdB3W
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 TRJTJM_k
aggregate 总计,合计为…… H?FiZy*[Y
alternation of document and record 变造文件和记录 ?2R!n"m-d
alternative audit procedures 替代审计程序,备选审计程序 [mj=m?j
amend 修改,修订 2jlz#Sk
amortisation 摊销 2
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analytical capacity 分析能力 w
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analytical procedures 分析性程序 (N/-b
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annual financial statements 年度会计报表,年度财务报表 N<<O(r
appendix 附录,附表 C,%Dp0
applicable 适用的 tc{l?7P
applicable laws and regulations 适用的法规 m2/S(f
application systems 应用系统 C(UWir3mW?
apply consistently 一贯地执行,一贯地实施 LK
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appropriate 适当的,合适的; |`pBI0Sjo
征用,挪用 hTWZIW@
appropriate authorization 适当的授权 kd_!S[
appropriateness of audit evidence 审计证据的适当性 `gF`Sgz
approval 批准,核准 6,|>;,U7
assertion (会计报表上的)认定;确认 hsJ^Au=})w
assessed level of control risk 对控制风险的评估,控制风险的评估水平 HR?bnkv|id
asset 资产,财产 f,|;eF-Z
asset restructuring 资产重组 epG]$T![
assignment of duties 职责的划分 .tHjGx
assistant 助理,助理人员 .Wr7*J[V.
associated company 联属公司,联营公司 9P,[MZ
association 联合,结合;协会,社团 !vVW8hbp
assumption 假设,假定 .t9`e=%
at a given date 在某一特定时日 .JTRFk{W
attestation 鉴证,公证 N"tX K
attestation service 鉴证服务 .3jijc j
audit adjustment 审计调整 \gK'g-)}
audit areas 审计领域 V|F/ynJfA
audit conclusion 审计结论 oB>#P-V
audit effectiveness 审计效果 S4c-
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audit efficiency 审计效率 LN5BU,4=
audit engagement letter 审计业务约定书 E2z=U
audit evidence 审计证据 \So)g)K
audit fee 审计费 cvf?ID84
audit files 审计档案 IwS<p-
audit findings 审计中发现的事项 qrjSG%i~J7
audit implementation stage 审计实施阶段 8G2QI4
audit mark 审计标识 U>00B|<GJ
audit materiality 审计重要性 ]Nw]po+
audit method 审计方法 Wb#<ctM>
audit objective 审计目标,审计目的 R4'>5.M
audit of financial statements 会计报表审计,财务报表审计 t-n'I/^5
audit opinion 审计意见 wDSwcNS
audit period 被审计期间,被审计年度 -e?n4YO*\
audit plan 审计计划 [6
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audit planning 编制审计计划,制定审计计划,审计计划 1|s`z
audit planning stage 审计计划阶段 +2k{yl
audit procedure 审计程序 osmCwM4O
audit programme 审计程序表,具体审计计划 Tr4\ `a-i
audit report 审计报告 \TnK<83
audit report with a disclaimer of opinion 拒绝表示意见审计报告 A>315!d"
audit report with a qualified opinion 有保留意见的审计报告 XbeT x
audit report with an adverse opinion 否定意见的审计报告 g;OR
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audit report with dual dates 双重日期审计报告 !,{N>{I
audit reporting stage 审计报告阶段 R?,v:S&i7;
audit responsibility 审计责任 *a0#PfS[
audit results 审计结果 PR AP~P&^
audit risk 审计风险 Os].
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audit sampling 审计抽样 j
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audit sampling techniques 审计抽样方法,审计抽样技术 %Wm)
audit strategies 审计策略 9eE
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audit summary 审计总结,审计小结 <lU(9)
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audit team 审计小组 {zc*yV\
audit test 审计测试 1K)9fMr]
audit trail 审计轨迹 TEGg)\+D>
audit work 审计工作 ;9-J=@KY4
audit working paper 审计工作底稿 G(o6/
audited financial statement 审计会计报表,已审计财务报表 L_+Fin
Auditing Guidelines (the~) 审计规范指南 hOV5WO
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auditing standards 审计准则 u-bgk(u
audit-oriented working paper (审计)业务类工作底稿 7L6^IK
authorisation 授权 MSp)Jc
authorisation of transaction 交易的授权 N6T
availability 可获得性 FPZ@6
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balance 余额;差额;平衡 0R0_UvsXU
balance sheet 资产负债表 D5xTuv9T
bank 银行 paYS<8In
bank account 银行账户,银行户头 KG96;l@'(
bank statement 银行对账单 `#r/L@QI
barter transaction 易货交易,以物换物交易 $]W*;MTI}
basis of audit 审计依据 s0h0EpED
basis of preparation (会计报表的)编制基础 { i4`-w
book of account 账目,账簿 \l# H#~
borrowing 借款,贷款,借债 ;NAKU
branch 分支,分支机构,分店 e5lJ)
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brought forward (账户余额等的)承上年,承上期,承上页 {A%&D^o)
budget 预算 pN)>c,
building 建筑物;大楼 Y(ClG*6 ++
business conditions 业务情况,经营情况 }N,v&B
business licence (企业等的)营业执照 y1Wb/ d
business relation 业务关系 kFT*So`'
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