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 (}*\ {
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ability to continue as a going concern 持续经营能力 K'iS#i7
acceptability 可接受性,可接受程度 ++T
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acceptable level of detection risk 检查风险的可接受水平 S<y>Y
acceptance of engagement 接受委托 d739UhKC
accepting the engagement for the first time 首次接受委托 VGTeuu5i
access to asset 对资产的接触 w|
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according to 根据,依据,依照 ]|C_`,ux
account balance 账户余额 k Z+ q
account for 对……进行会计处理,核算;解释 rnMG0
accounting 会计,会计学 @H3 s2|
accounting advisory serve 会计咨询服务 ]Efh(Gb]
accounting firm 会计师事务所 uS:
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accounting information 会计信息,会计资料 {*M>X}voS
accounting period 会计期间 !~lVv&YO
accounting policies 会计政策 Q>}eIQ Y
accounting professional bodies 会计职业组织,会计职业团体 4hsPbUx9
accounting records 会计记录 hkmTpH1<M
accounting responsibility 会计责任 ~J:$gu~`
accounting service 会计服务 g)Vq5en*
accounting standards 会计准则 2_oK5*j
Accounting Standards for Business Enterprises 企业会计准则 g33<qYxP
accounting system 会计系统 O:`GL1{ve?
accounting treatment 会计处理 a<57(Sf
accuracy 准确性,精确性 QoW(tM
additional audit procedures 追加审计程序 CU#L *kz
addressee 收件人,收信人 $I)Tk`=
Administration of State-owned Assets (the~) 国有资产管理局 v5&xY2RI7
administrative laws and regulations 行政法规 \yJZvhUk
adverse impact 不利影响,负面影响 u|_LR5S!j
adverse opinion 反对意见 RR[)UQ
advisory group 咨询组,顾问组 hV3,^#9o
agency fee 代理费,代理费用 k8InbX[
aggregate 总计,合计为…… ys&"r":I
alternation of document and record 变造文件和记录 .
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alternative audit procedures 替代审计程序,备选审计程序 ]Wy^VcqX
amend 修改,修订 V9 +xL 1U#
amortisation 摊销 }
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analytical capacity 分析能力 yM (_P0
analytical procedures 分析性程序 ,GdxUld
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 uD.
applicable 适用的 BpQ;w,sefq
applicable laws and regulations 适用的法规 [ E$$nNs
application systems 应用系统 ^Ei*M0fF
apply consistently 一贯地执行,一贯地实施 -{yDk$"
appropriate 适当的,合适的; bjM-Hd/K
征用,挪用 ?dp-}3/G
appropriate authorization 适当的授权 k1^V?O
appropriateness of audit evidence 审计证据的适当性 ]yyU)V0Iu
approval 批准,核准 #W>x
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assertion (会计报表上的)认定;确认 !pd7@FwC
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9O),/SH;:
asset 资产,财产 4 "pS
asset restructuring 资产重组 'P@=/
assignment of duties 职责的划分 .K $p`WQ{
assistant 助理,助理人员 Tjd&
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associated company 联属公司,联营公司 9>A-$a4R>
association 联合,结合;协会,社团 (/T+Wpy?
assumption 假设,假定 +G5'kYzJ
at a given date 在某一特定时日 gzl%5`DB w
attestation 鉴证,公证 S[-.tvI;Q
attestation service 鉴证服务 2LCc
audit adjustment 审计调整 _Ct}%-,4
audit areas 审计领域 Q9`s_4
audit conclusion 审计结论 Nhjle@J<
audit effectiveness 审计效果 '4af
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audit efficiency 审计效率 3M}AxE u
audit engagement letter 审计业务约定书 IL!BPFG w
audit evidence 审计证据 I?f"<5[0
audit fee 审计费 !&@2
audit files 审计档案 M.o?CX'
audit findings 审计中发现的事项 hWe}'L-
audit implementation stage 审计实施阶段 {@Blj3 ;w}
audit mark 审计标识 .[edln
audit materiality 审计重要性 NY~ dM\
audit method 审计方法 Y Eg
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audit objective 审计目标,审计目的 =L:[cIRrT;
audit of financial statements 会计报表审计,财务报表审计 8lMZ
audit opinion 审计意见 Rb
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audit period 被审计期间,被审计年度 qsI{ b<n
audit plan 审计计划 FpP\-+Sl
audit planning 编制审计计划,制定审计计划,审计计划 slu$2-H
audit planning stage 审计计划阶段 eA`]KalH
audit procedure 审计程序 ]MC/t5vC u
audit programme 审计程序表,具体审计计划
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audit report 审计报告 %0NL Rfp
audit report with a disclaimer of opinion 拒绝表示意见审计报告 9 1BY]N
audit report with a qualified opinion 有保留意见的审计报告 "\NF
audit report with an adverse opinion 否定意见的审计报告 ,yTN$K%M
audit report with dual dates 双重日期审计报告 ri_P;#lz
audit reporting stage 审计报告阶段 CoKiQUW
audit responsibility 审计责任 DG_}9M!DW@
audit results 审计结果 Jm?l59bv
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audit risk 审计风险 jeY4yM
audit sampling 审计抽样 1UC2zM"
audit sampling techniques 审计抽样方法,审计抽样技术 C#Y,r)l
audit strategies 审计策略 |__d 8a
audit summary 审计总结,审计小结 H(MB5
audit team 审计小组 bAUHUPe
audit test 审计测试 #]"/{Z
audit trail 审计轨迹 k"t>He
audit work 审计工作 2q12yY f
audit working paper 审计工作底稿 [`q.A`Fd
audited financial statement 审计会计报表,已审计财务报表 BeAk21xb
Auditing Guidelines (the~) 审计规范指南 IoQr+:_R
auditing standards 审计准则 &u&2D$K,tp
audit-oriented working paper (审计)业务类工作底稿 )sqaR^
authorisation 授权 H1Q''$}Z.
authorisation of transaction 交易的授权 pH^ z
availability 可获得性 {>S4#^@}
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balance 余额;差额;平衡 5Qb;2!
balance sheet 资产负债表 QI.t&sCh5
bank 银行 MdLj,1_T
bank account 银行账户,银行户头 tAaYL
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bank statement 银行对账单 4>l0V<
barter transaction 易货交易,以物换物交易 xOhRTxic
basis of audit 审计依据 0"hiCGm'
basis of preparation (会计报表的)编制基础 *`%4loW
book of account 账目,账簿 <Uf|PFVj$
borrowing 借款,贷款,借债 $\+
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branch 分支,分支机构,分店 'HCnB]1
brought forward (账户余额等的)承上年,承上期,承上页 .a {QA
budget 预算 EVWA\RO'\
building 建筑物;大楼 fTTm$,f5N
business conditions 业务情况,经营情况 u]R$]&<
business licence (企业等的)营业执照 FZeP<Ban
business relation 业务关系 AYt*'Zeg!s
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