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 [ Tv!Pc
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ability to continue as a going concern 持续经营能力 z;x1p)(xt
acceptability 可接受性,可接受程度 adEcIvN$
acceptable level of detection risk 检查风险的可接受水平 ;1`NsYI2
acceptance of engagement 接受委托 d9/YW#tm
accepting the engagement for the first time 首次接受委托 w`~j(G4N
access to asset 对资产的接触 nr/^HjMV
according to 根据,依据,依照 71GLqn?
account balance 账户余额 u#tLY/KA
account for 对……进行会计处理,核算;解释 'IrwlS
accounting 会计,会计学 7.O1
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accounting advisory serve 会计咨询服务 lqC
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accounting firm 会计师事务所 "WKE%f
accounting information 会计信息,会计资料 @C),-TM
accounting period 会计期间 XWo=?(iA
accounting policies 会计政策 LGb.>O^
accounting professional bodies 会计职业组织,会计职业团体 mtEE,O!+
accounting records 会计记录 =A,32&;@N
accounting responsibility 会计责任 $ohg?B;
accounting service 会计服务 H^s@qh)L
accounting standards 会计准则 /uSEG<D
Accounting Standards for Business Enterprises 企业会计准则 aO@zeKg
accounting system 会计系统 GnbXS>
accounting treatment 会计处理 ; *G[3kk
accuracy 准确性,精确性 AuZ?~I1
additional audit procedures 追加审计程序 .^s%Nh2jM
addressee 收件人,收信人 g+ `Ie'o<
Administration of State-owned Assets (the~) 国有资产管理局 h#bpog
administrative laws and regulations 行政法规 H
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adverse impact 不利影响,负面影响 38P_wf~\
adverse opinion 反对意见 #mqz*=L3
advisory group 咨询组,顾问组 )F;[
agency fee 代理费,代理费用 ku,Y-
aggregate 总计,合计为…… >mI-h
alternation of document and record 变造文件和记录 B^(0>Da\
alternative audit procedures 替代审计程序,备选审计程序 l7 D/]&
amend 修改,修订 A0*u(15%
amortisation 摊销 _96hw8
analytical capacity 分析能力 L4SvE^2+
analytical procedures 分析性程序 %^RlE@l9
annual financial statements 年度会计报表,年度财务报表 ;8sEE?C
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appendix 附录,附表 $UlA_l29
applicable 适用的 S<+_yB?
applicable laws and regulations 适用的法规 XQ:HH 8
application systems 应用系统 di6A.N5A
apply consistently 一贯地执行,一贯地实施 Xmy(pV!PF
appropriate 适当的,合适的; 1N<)lZl)
征用,挪用 m,e1:Nk<
appropriate authorization 适当的授权 >VqMSe_v
appropriateness of audit evidence 审计证据的适当性 N i^pP@('
approval 批准,核准 FK!9to>
assertion (会计报表上的)认定;确认 m^_)aS
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &Qghm
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asset 资产,财产 N
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asset restructuring 资产重组 }/G~"&N[
assignment of duties 职责的划分 C<A82u;t%@
assistant 助理,助理人员 nLkC-+$tM
associated company 联属公司,联营公司 C78d29
association 联合,结合;协会,社团 U^ BB|
assumption 假设,假定 yoV"?W>!
at a given date 在某一特定时日 NVFAmX.Z:
attestation 鉴证,公证 J.":oD
attestation service 鉴证服务 0t7yK
audit adjustment 审计调整 ;BoeE3*
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audit areas 审计领域 URR|Q!D
audit conclusion 审计结论 BU:s&+LYUv
audit effectiveness 审计效果 13A11XTp
audit efficiency 审计效率 fE)+9!
audit engagement letter 审计业务约定书 Xu
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audit evidence 审计证据 ?Z!itB~
audit fee 审计费 T4Z("
audit files 审计档案 CT4R/wzY7
audit findings 审计中发现的事项 wr*A
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audit implementation stage 审计实施阶段 J#@" Yb
audit mark 审计标识 F5L/7j<}
audit materiality 审计重要性 ]-{T-*h:
audit method 审计方法 ..;LU:F
audit objective 审计目标,审计目的 \{?v|%n=/i
audit of financial statements 会计报表审计,财务报表审计 zy@
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audit opinion 审计意见 1;L!g*!E
audit period 被审计期间,被审计年度 F>A-+]X3o
audit plan 审计计划 G`|mP:T:o
audit planning 编制审计计划,制定审计计划,审计计划 WP^%[?S2
audit planning stage 审计计划阶段 Q*$x!q
audit procedure 审计程序 T:cSv
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audit programme 审计程序表,具体审计计划 )#3,y6
audit report 审计报告 C& Nd|c
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3{CGYd]_u
audit report with a qualified opinion 有保留意见的审计报告 ,`+y4Z6`W2
audit report with an adverse opinion 否定意见的审计报告 (U/[i.r5Cj
audit report with dual dates 双重日期审计报告 >1s:F5u"
audit reporting stage 审计报告阶段 RWTv,pLK
audit responsibility 审计责任 oF
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audit results 审计结果 dJNY
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audit risk 审计风险 .:Ro
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audit sampling 审计抽样 "@`mPe/
audit sampling techniques 审计抽样方法,审计抽样技术 H3OH
audit strategies 审计策略 s3kh (N
audit summary 审计总结,审计小结 ['-ln)96.
audit team 审计小组 J+DuQ;k;
audit test 审计测试 P'ZWAxd
audit trail 审计轨迹 ~,':PUkiV
audit work 审计工作 '{( n1es
audit working paper 审计工作底稿 !h9 An
audited financial statement 审计会计报表,已审计财务报表 T_AZCl4d
Auditing Guidelines (the~) 审计规范指南 <#|3z8N2
auditing standards 审计准则 Hg(\EEe
audit-oriented working paper (审计)业务类工作底稿 qLYv=h$,
authorisation 授权 b@,=;Y)O
authorisation of transaction 交易的授权 C?x
availability 可获得性 %t+V8A
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balance 余额;差额;平衡 L4kYF~G:4
balance sheet 资产负债表 , PN?_N
bank 银行 :X`J1E]Rjd
bank account 银行账户,银行户头 62vz 'b
bank statement 银行对账单 j-{WPJa4\
barter transaction 易货交易,以物换物交易 $8it&/JP,
basis of audit 审计依据 j1d
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basis of preparation (会计报表的)编制基础 Fd'Ang6"
book of account 账目,账簿 &5d>jEaB}
borrowing 借款,贷款,借债 bJ. ((1$
branch 分支,分支机构,分店 hDp'=}85@
brought forward (账户余额等的)承上年,承上期,承上页 $ HUCp9
budget 预算 ;ejC:3yO
building 建筑物;大楼 }P}l4k1W
business conditions 业务情况,经营情况 7^Onq0ym T
business licence (企业等的)营业执照
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business relation 业务关系 QT%&vq
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