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 "gN* J)!x
B:- KZuO
审计词汇英汉对照 _RaVnMJKX4
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A ;}eEG{`Y
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ability to continue as a going concern 持续经营能力 YY:iPaGO
acceptability 可接受性,可接受程度 im\YL<
acceptable level of detection risk 检查风险的可接受水平 ?
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acceptance of engagement 接受委托 Gj7QGIKx
accepting the engagement for the first time 首次接受委托 I"Q9W|J_&
access to asset 对资产的接触 lv\F+?]a
according to 根据,依据,依照 t66f 7AR
account balance 账户余额 Tt <-<oyU.
account for 对……进行会计处理,核算;解释 DtF![0w/
accounting 会计,会计学 }`9fZK{. @
accounting advisory serve 会计咨询服务 W}R=
accounting firm 会计师事务所 lYZ@a4TA
accounting information 会计信息,会计资料 +<!)k?
accounting period 会计期间 `!,\kc1
accounting policies 会计政策 N
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accounting professional bodies 会计职业组织,会计职业团体 hDB`t
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accounting records 会计记录 p~,3A:i
accounting responsibility 会计责任 HV*:<2P%D
accounting service 会计服务 EAC(^+15K
accounting standards 会计准则 g~N
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Accounting Standards for Business Enterprises 企业会计准则 yA!3XUi
accounting system 会计系统 L^5&GcHP0
accounting treatment 会计处理 UYcyk
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accuracy 准确性,精确性 ]m/@wW9
additional audit procedures 追加审计程序 ^i`3cCFB<
addressee 收件人,收信人 o}mhy`}
Administration of State-owned Assets (the~) 国有资产管理局 kol,Qs
administrative laws and regulations 行政法规 7dufY
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adverse impact 不利影响,负面影响 %|`:5s-T%
adverse opinion 反对意见 2w x[D
advisory group 咨询组,顾问组 } Jdh^t .
agency fee 代理费,代理费用 2pxWv
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aggregate 总计,合计为…… s=q%:uCO
alternation of document and record 变造文件和记录 4uO
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alternative audit procedures 替代审计程序,备选审计程序 Bt*&L[&57
amend 修改,修订 _cxm}*}\#
amortisation 摊销 g/U$!d_
analytical capacity 分析能力 $vg moJ@X0
analytical procedures 分析性程序 uGP[l`f|FQ
annual financial statements 年度会计报表,年度财务报表 u-%r~ }
appendix 附录,附表 {hvQ<7b
applicable 适用的 d6t)gG*5
applicable laws and regulations 适用的法规 V(lK`dY
application systems 应用系统 j#LV7@H.e?
apply consistently 一贯地执行,一贯地实施 %67G]?EXB
appropriate 适当的,合适的; M]6w^\4j9
征用,挪用 ;Xfd1
appropriate authorization 适当的授权 oN&rq6eN
appropriateness of audit evidence 审计证据的适当性 D% v:PYf
approval 批准,核准 =A0"0D{\
assertion (会计报表上的)认定;确认 %2@ Tj}xa
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~zE 1'
asset 资产,财产
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asset restructuring 资产重组 DGa#d_I
assignment of duties 职责的划分 f H#F"^A
assistant 助理,助理人员 :c~9>GCE&
associated company 联属公司,联营公司 |aI|yq)
association 联合,结合;协会,社团 a!c/5)v(
assumption 假设,假定 X\b}jo^96
at a given date 在某一特定时日 36kc4=
attestation 鉴证,公证 K)Df}fVOc
attestation service 鉴证服务 7X9+Qj;
audit adjustment 审计调整 u=d`j
audit areas 审计领域 2p$n*|T&c
audit conclusion 审计结论 dl*_ m3T
audit effectiveness 审计效果 Vr&el
audit efficiency 审计效率 .KT 7le<Zm
audit engagement letter 审计业务约定书 4f{[*6 GX
audit evidence 审计证据 dJdD"xj
audit fee 审计费 ;H7EB`
audit files 审计档案 wq:b j=j
audit findings 审计中发现的事项 <_BqpZ^`
audit implementation stage 审计实施阶段 [ -9)T
audit mark 审计标识 W\I$`gyC/
audit materiality 审计重要性 Ur_S
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audit method 审计方法 yM (_P0
audit objective 审计目标,审计目的 ,GdxUld
audit of financial statements 会计报表审计,财务报表审计 8_^'(]
audit opinion 审计意见 pTa'.m
audit period 被审计期间,被审计年度 =,&u_>Dp
audit plan 审计计划 FSW3'
audit planning 编制审计计划,制定审计计划,审计计划 [5]R?bQ0q{
audit planning stage 审计计划阶段 ?dp-}3/G
audit procedure 审计程序 k1^V?O
audit programme 审计程序表,具体审计计划 >VRo|o<D
audit report 审计报告 #W>x
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 !pd7@FwC
audit report with a qualified opinion 有保留意见的审计报告 9O),/SH;:
audit report with an adverse opinion 否定意见的审计报告 RE ![O
audit report with dual dates 双重日期审计报告 'P@=/
audit reporting stage 审计报告阶段 w;N{>)hv
audit responsibility 审计责任 q6;OS.f
audit results 审计结果 W9
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audit risk 审计风险 $x;tSJ)m~
audit sampling 审计抽样 pj!k|F9
audit sampling techniques 审计抽样方法,审计抽样技术 7^kH8qJ)
audit strategies 审计策略 :@:g*w2K
audit summary 审计总结,审计小结 7,pje
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audit team 审计小组 Nbgp_:{
audit test 审计测试 EsT
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audit trail 审计轨迹 keT?,YI
audit work 审计工作 98D{{j92
audit working paper 审计工作底稿 hVlyEsL
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audited financial statement 审计会计报表,已审计财务报表 #Y;.>mF
Auditing Guidelines (the~) 审计规范指南 B*9
auditing standards 审计准则 Tx y]"_
audit-oriented working paper (审计)业务类工作底稿 kA1RfSS
authorisation 授权 z`\#$
authorisation of transaction 交易的授权 f2uZK!:m
availability 可获得性 .(`(chRa}
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balance 余额;差额;平衡 ^OHZ767v
balance sheet 资产负债表 LTg?5GwD\j
bank 银行 n
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bank account 银行账户,银行户头 <$"7~i/X
bank statement 银行对账单 H"2 U)HJl
barter transaction 易货交易,以物换物交易 4qqF v?O[r
basis of audit 审计依据 IetCMp
basis of preparation (会计报表的)编制基础 \z2vV+f
book of account 账目,账簿 0
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borrowing 借款,贷款,借债 \U==f&G?J
branch 分支,分支机构,分店 Zkw J.SuU
brought forward (账户余额等的)承上年,承上期,承上页 'g. :MQ8
budget 预算 j1'\R+4U
building 建筑物;大楼 gs$3)t
business conditions 业务情况,经营情况 7^c2e*S
business licence (企业等的)营业执照 g+:$X- r
business relation 业务关系 w#W
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