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 hs<OzM
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审计词汇英汉对照 Na<);Pg
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ability to continue as a going concern 持续经营能力 vOU9[n
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acceptability 可接受性,可接受程度 b5W(}ka+
acceptable level of detection risk 检查风险的可接受水平 Ie/dMB=t
acceptance of engagement 接受委托 V(0V$&qipc
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 \I 7,1I
according to 根据,依据,依照 ;+rcT;_^/
account balance 账户余额 S^nI=HTm
account for 对……进行会计处理,核算;解释 newURb,-!
accounting 会计,会计学 WU~L#Ih.V
accounting advisory serve 会计咨询服务 Rg 5kFeS
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 z7R2viR[
accounting period 会计期间 NZZc
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accounting policies 会计政策 ^AC2 zC
accounting professional bodies 会计职业组织,会计职业团体 [p_<`gU?
accounting records 会计记录 uEr[' >
accounting responsibility 会计责任 Dq`$3ZeA
accounting service 会计服务 @j=rSS
accounting standards 会计准则 P9q ZjBS
Accounting Standards for Business Enterprises 企业会计准则 QZFH>,d
accounting system 会计系统 CM;B{*En
accounting treatment 会计处理 C;']FmK]
accuracy 准确性,精确性 KB8_yo{y
additional audit procedures 追加审计程序 3y yVI#
addressee 收件人,收信人 wS+j^
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Administration of State-owned Assets (the~) 国有资产管理局 Gq{ );fq
administrative laws and regulations 行政法规 m=V69
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adverse impact 不利影响,负面影响 "/d
adverse opinion 反对意见 h/..cVD,K
advisory group 咨询组,顾问组 o`{^ptu1q
agency fee 代理费,代理费用 bCV_jR+
aggregate 总计,合计为…… S%3&Y3S
alternation of document and record 变造文件和记录 a$$aM2.2
alternative audit procedures 替代审计程序,备选审计程序 O8/r-?4.
amend 修改,修订 l{hO"fzy
amortisation 摊销 9]QHwa>_|2
analytical capacity 分析能力 d?N[bA
analytical procedures 分析性程序 8BX9JoDi
annual financial statements 年度会计报表,年度财务报表 U$
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appendix 附录,附表 4f'!,Q ;
applicable 适用的 ~xf uq{L;
applicable laws and regulations 适用的法规 ]:~z#k|2@6
application systems 应用系统 b
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apply consistently 一贯地执行,一贯地实施 CB`GiH/j
appropriate 适当的,合适的; EOo,olklC
征用,挪用 r)oR`\7
appropriate authorization 适当的授权 WMnxN34
appropriateness of audit evidence 审计证据的适当性 lCGEd 3
approval 批准,核准 6yd?xeD
assertion (会计报表上的)认定;确认 1Sd<cOEd
assessed level of control risk 对控制风险的评估,控制风险的评估水平 b?k6-r$j
asset 资产,财产 +<fT\Oq#
asset restructuring 资产重组 ),5A&qT*
assignment of duties 职责的划分 0](V@F"~
assistant 助理,助理人员 yQ| V7G
associated company 联属公司,联营公司 x$.0:jP/s
association 联合,结合;协会,社团 {~ 1
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assumption 假设,假定 rs,:pU
at a given date 在某一特定时日 petq6)g?
attestation 鉴证,公证 p$a+?5'Q
attestation service 鉴证服务 Q; BD|95nl
audit adjustment 审计调整 7$Lt5rn"}
audit areas 审计领域 wQojmmQ
audit conclusion 审计结论 :Jo[bm
audit effectiveness 审计效果 .J
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audit efficiency 审计效率 ESni r6HoU
audit engagement letter 审计业务约定书 zin'&G>l
audit evidence 审计证据 X 1}U
audit fee 审计费 Cw h[R
audit files 审计档案 B
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audit findings 审计中发现的事项 AA[?a
audit implementation stage 审计实施阶段 )|KZGr
audit mark 审计标识 UD^=@?^7
audit materiality 审计重要性 Xw&vi\*m
audit method 审计方法 Vs(D(d,
audit objective 审计目标,审计目的 + De-U.
audit of financial statements 会计报表审计,财务报表审计 Wt!8.d}=
audit opinion 审计意见 :.SwO<j
audit period 被审计期间,被审计年度
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audit plan 审计计划 $LOf2 kn
audit planning 编制审计计划,制定审计计划,审计计划 dm"|\7
audit planning stage 审计计划阶段 C5=m~
audit procedure 审计程序 k]S`A,~
audit programme 审计程序表,具体审计计划 ja^
audit report 审计报告 yLQwG.,
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +q] kpkG!
audit report with a qualified opinion 有保留意见的审计报告 ?6 "B4%7b
audit report with an adverse opinion 否定意见的审计报告 fDwqu.K
audit report with dual dates 双重日期审计报告 !jRs5{n^Ol
audit reporting stage 审计报告阶段 \:E=B1
audit responsibility 审计责任 bM"d$tl$?'
audit results 审计结果 6&,9=(:J&R
audit risk 审计风险 *ch7z|wo.
audit sampling 审计抽样 a<P?4tbF
audit sampling techniques 审计抽样方法,审计抽样技术 NUX$)c
audit strategies 审计策略 CykvTV Q
audit summary 审计总结,审计小结 Pl&x6\zL
audit team 审计小组 o(g}eP,g}
audit test 审计测试 cCq mrjUmV
audit trail 审计轨迹 B0,C!??5
audit work 审计工作 +d=8 /3O%
audit working paper 审计工作底稿 r_pZK(G%
audited financial statement 审计会计报表,已审计财务报表 6{H@VF<QY!
Auditing Guidelines (the~) 审计规范指南 ;qaNIOo9
auditing standards 审计准则 O@-(fyG
audit-oriented working paper (审计)业务类工作底稿 F\-oZ#g
authorisation 授权 $mn+
authorisation of transaction 交易的授权 7|X.E
availability 可获得性 TCK<IZKLqK
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balance 余额;差额;平衡 !XT2'6nu
balance sheet 资产负债表 (4C_Ft*~j
bank 银行 8
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bank account 银行账户,银行户头 UGQHwz
bank statement 银行对账单 `9Q O'^)
barter transaction 易货交易,以物换物交易 M~5Ja0N~
basis of audit 审计依据 GyGF<%nq
basis of preparation (会计报表的)编制基础 CMU\DO
book of account 账目,账簿 wPr!.:MF
borrowing 借款,贷款,借债 L^??*XEUJ
branch 分支,分支机构,分店 6dKJt
brought forward (账户余额等的)承上年,承上期,承上页 hf5+$^RZ
budget 预算 "T~A*a^
building 建筑物;大楼 #*
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business conditions 业务情况,经营情况 }W
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business licence (企业等的)营业执照 5KL??ao-
business relation 业务关系 =&y6mQ
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