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 R-C5*$
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审计词汇英汉对照 2fP~;\AP
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ability to continue as a going concern 持续经营能力 bqNLkw#
acceptability 可接受性,可接受程度 "uS7PplyO
acceptable level of detection risk 检查风险的可接受水平 5%'S
acceptance of engagement 接受委托 w>vmF cp
accepting the engagement for the first time 首次接受委托 ex0oAt^
access to asset 对资产的接触 tx)OJY
according to 根据,依据,依照 w5Z2N[hy
account balance 账户余额 X\'E4
account for 对……进行会计处理,核算;解释 bN!u}DnN
accounting 会计,会计学 We\Y \*!v
accounting advisory serve 会计咨询服务 i :EO(`
accounting firm 会计师事务所 ?"u'#f_
accounting information 会计信息,会计资料 1W0.Uf
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accounting period 会计期间 }
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accounting policies 会计政策 j`hNZ %a
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 7y>(H<^>
accounting responsibility 会计责任 )1K! [W}t
accounting service 会计服务 e
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accounting standards 会计准则 {YBl:r
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Accounting Standards for Business Enterprises 企业会计准则 *bU% @O
accounting system 会计系统 WN1Jm:5YV
accounting treatment 会计处理
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accuracy 准确性,精确性 ysl8LK
additional audit procedures 追加审计程序 ,b4~!V
addressee 收件人,收信人 3Mxz_~
Administration of State-owned Assets (the~) 国有资产管理局 1oB$u!6P
administrative laws and regulations 行政法规 !^]q0x
adverse impact 不利影响,负面影响 9D%qXU
adverse opinion 反对意见 l_ZO^E~D_
advisory group 咨询组,顾问组 pqOA/^ar
agency fee 代理费,代理费用 r:.6"VQu}
aggregate 总计,合计为…… "B~WcC
alternation of document and record 变造文件和记录 B3eNFS
alternative audit procedures 替代审计程序,备选审计程序 [~!.a\[RW
amend 修改,修订 b24di
amortisation 摊销 L2<+#O#
analytical capacity 分析能力
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analytical procedures 分析性程序 XnPJC'
annual financial statements 年度会计报表,年度财务报表 t(
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appendix 附录,附表 K_Z+]]$#
applicable 适用的 ,T/GW,?
applicable laws and regulations 适用的法规 5d%_Wb'
application systems 应用系统 t[/\KG8
apply consistently 一贯地执行,一贯地实施 Kyu@>9Ok
appropriate 适当的,合适的; CH55K[{<
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appropriate authorization 适当的授权 :ao^/&HZ
appropriateness of audit evidence 审计证据的适当性 *&h6*zP?
approval 批准,核准 >eEnQ}Y
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 Tw}@
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asset 资产,财产 L,E-z_<p
asset restructuring 资产重组 3,%nkW
assignment of duties 职责的划分
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assistant 助理,助理人员 f 5mY;z"
associated company 联属公司,联营公司 ;A
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association 联合,结合;协会,社团 ]"C| qR*
assumption 假设,假定 r^fxyN2V
at a given date 在某一特定时日 D
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attestation 鉴证,公证 yB
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attestation service 鉴证服务 zoR,RBU6
audit adjustment 审计调整 ~
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audit areas 审计领域 f%vHx,
audit conclusion 审计结论 5<!o{)I
audit effectiveness 审计效果 7E;>E9 '
audit efficiency 审计效率 +GRxH
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audit engagement letter 审计业务约定书 6.k^m&-A
audit evidence 审计证据 ZYrKG+fkl
audit fee 审计费 7ytm.lU
audit files 审计档案 Xs{/}wc.q;
audit findings 审计中发现的事项 FP.(E9
audit implementation stage 审计实施阶段 Bjurmo
audit mark 审计标识 Lr K9F^c
audit materiality 审计重要性 @QvfN>T
audit method 审计方法 ],!\IqO
audit objective 审计目标,审计目的 }P05eI
audit of financial statements 会计报表审计,财务报表审计 Ngn\
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audit opinion 审计意见 C<zx'lw!
audit period 被审计期间,被审计年度 luJ{Iq
audit plan 审计计划 ;%v%K+}r
audit planning 编制审计计划,制定审计计划,审计计划 w g$D@E7
audit planning stage 审计计划阶段 eUX@
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audit procedure 审计程序 z:dXc
audit programme 审计程序表,具体审计计划 ztRWIkI
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audit report 审计报告 ju8',ZC
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 emGV]A%nss
audit report with an adverse opinion 否定意见的审计报告 NvXj6U*%
audit report with dual dates 双重日期审计报告 jXc5fXO
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audit reporting stage 审计报告阶段 _Cu[s?,kS
audit responsibility 审计责任 zyIza @V(
audit results 审计结果 ~,(0h:8
audit risk 审计风险 p=:7 atE
audit sampling 审计抽样 $xKg }cO
audit sampling techniques 审计抽样方法,审计抽样技术 Yt\E/*%
audit strategies 审计策略 cRs{=RGc
audit summary 审计总结,审计小结 _Ym&UY.u#
audit team 审计小组 s4\SX,
audit test 审计测试 =g{_^^n
audit trail 审计轨迹 E#yCcC!wMY
audit work 审计工作 z'5;f;
audit working paper 审计工作底稿 $K=K?BV[
audited financial statement 审计会计报表,已审计财务报表 u.ULS3`C/X
Auditing Guidelines (the~) 审计规范指南 ui s:\Uc
auditing standards 审计准则 'DaNR`9
audit-oriented working paper (审计)业务类工作底稿 O^QR;<t'
authorisation 授权 ucIVVT(u
authorisation of transaction 交易的授权 O+CF/ipX/
availability 可获得性 34&u]4=L)
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balance 余额;差额;平衡 5#9`ROT9
balance sheet 资产负债表 &-EyM*:u!
bank 银行 F9>(W#aC
bank account 银行账户,银行户头 ;XD>$t@
bank statement 银行对账单 mSVX4XW<
barter transaction 易货交易,以物换物交易 &F@tmM~
basis of audit 审计依据 Y{x[N}h
basis of preparation (会计报表的)编制基础 "B_5Y&pM`
book of account 账目,账簿 E
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borrowing 借款,贷款,借债 Jgi{7J
branch 分支,分支机构,分店 Z_eqM4{
brought forward (账户余额等的)承上年,承上期,承上页 *g/I&'^
budget 预算 FvtM~[Q
building 建筑物;大楼 S4@117z5
business conditions 业务情况,经营情况 =CD
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business licence (企业等的)营业执照 [4V|UvKz
business relation 业务关系 *YiD B?Si
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