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 na(@`(j[
@m1v B!
审计词汇英汉对照 m~(]\
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A -81usu&NH
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~BD VmQa
ability to continue as a going concern 持续经营能力 \m*?5]m;
acceptability 可接受性,可接受程度 jF_K*:gQ
acceptable level of detection risk 检查风险的可接受水平 =HQH;c"
acceptance of engagement 接受委托 )+u|qT3%
accepting the engagement for the first time 首次接受委托 dfO@Yo-?*'
access to asset 对资产的接触 R1{"
according to 根据,依据,依照 Ac^}wXp
account balance 账户余额 `k
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account for 对……进行会计处理,核算;解释 kQsyvE
accounting 会计,会计学 do+HPnfDzU
accounting advisory serve 会计咨询服务 z,X
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accounting firm 会计师事务所 0 #VH=p ga
accounting information 会计信息,会计资料 8ooj)
accounting period 会计期间 6AUXYbK,
accounting policies 会计政策 <,`=m|z9k
accounting professional bodies 会计职业组织,会计职业团体 uG${`4
accounting records 会计记录 #J\
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accounting responsibility 会计责任 [3]!*Cd
accounting service 会计服务 M})2y+
accounting standards 会计准则 &t5pJ`$(Cy
Accounting Standards for Business Enterprises 企业会计准则 t(\d;ybyx
accounting system 会计系统 s@jzu
accounting treatment 会计处理 5A>W;Q\
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accuracy 准确性,精确性 eeoIf4]
additional audit procedures 追加审计程序 S^c5
addressee 收件人,收信人 I,_wt+O&j
Administration of State-owned Assets (the~) 国有资产管理局 =xS(Er`r
administrative laws and regulations 行政法规 qCc'w8A
adverse impact 不利影响,负面影响 kK16+`\+
adverse opinion 反对意见 1WfN_JKB5
advisory group 咨询组,顾问组 )67Kd]
agency fee 代理费,代理费用 1YTnOiYS1
aggregate 总计,合计为…… (9*=d_=
alternation of document and record 变造文件和记录 qg 4:Vq
alternative audit procedures 替代审计程序,备选审计程序 )^|zuYzN
amend 修改,修订 K9mL1 [B
amortisation 摊销 -9UQs.Nv
analytical capacity 分析能力 B=(m;A#G
analytical procedures 分析性程序 vAy`8Q
annual financial statements 年度会计报表,年度财务报表 xzyV|(
appendix 附录,附表 eg3zpgZ
applicable 适用的 WW:@% cQ@
applicable laws and regulations 适用的法规 $f7#p4;}(
application systems 应用系统 Ki,]*-XO
apply consistently 一贯地执行,一贯地实施 V/.Y]dN5
appropriate 适当的,合适的; S_y!4;]ox
征用,挪用 94 H\,}i8
appropriate authorization 适当的授权 |0vY'A)]
appropriateness of audit evidence 审计证据的适当性 N*|Mfpf
approval 批准,核准 Y`uL4)hR5
assertion (会计报表上的)认定;确认 d?$
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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 Zh)Qq?H
asset 资产,财产 17a'C
asset restructuring 资产重组 pfe9n[
assignment of duties 职责的划分 JY(_}AAu
assistant 助理,助理人员 2ZNTj u7h
associated company 联属公司,联营公司 xm6=l".%z
association 联合,结合;协会,社团 y"<nx
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assumption 假设,假定 Eyxw.,rB/
at a given date 在某一特定时日 %4Y/-xF}9,
attestation 鉴证,公证 wcspqC" _
attestation service 鉴证服务 ~gNa<tg"1
audit adjustment 审计调整 DBWe>Ef(
audit areas 审计领域 c_s=>z
audit conclusion 审计结论 )(oRJu)y
audit effectiveness 审计效果 4yV}4f$q
audit efficiency 审计效率 X2 c<.
audit engagement letter 审计业务约定书 [[}KCND
audit evidence 审计证据 $z"3_4a
audit fee 审计费 gI~Ru8
audit files 审计档案 _Jn-# du
audit findings 审计中发现的事项 >V2Tr$m j
audit implementation stage 审计实施阶段 UiqHUrx
audit mark 审计标识 2>80Qp!xO
audit materiality 审计重要性 ng(STvSh:
audit method 审计方法 ^vS+xq|4"
audit objective 审计目标,审计目的 EtjN :p|$
audit of financial statements 会计报表审计,财务报表审计 ]R~K-cN`
audit opinion 审计意见 *.#d
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audit period 被审计期间,被审计年度 v@_b"w_TY
audit plan 审计计划 paF$o6\
audit planning 编制审计计划,制定审计计划,审计计划 I,OEor6%R(
audit planning stage 审计计划阶段 Xp"ZK=r
audit procedure 审计程序 ^a#Vp
audit programme 审计程序表,具体审计计划 ?x
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audit report 审计报告 yANk(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `bw>.Ay
audit report with a qualified opinion 有保留意见的审计报告 u=I \0H
audit report with an adverse opinion 否定意见的审计报告 ' te4mY}
audit report with dual dates 双重日期审计报告 ~:~-AXaMT
audit reporting stage 审计报告阶段 ~1jSz-s
audit responsibility 审计责任 tn&~~G~#
audit results 审计结果 4,"%
audit risk 审计风险 :QT0[P5O
audit sampling 审计抽样 )F
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audit sampling techniques 审计抽样方法,审计抽样技术 r)UtS4 7
audit strategies 审计策略 dY'/\dJ
audit summary 审计总结,审计小结 I]t ",s/j
audit team 审计小组 $Zf hQ5bat
audit test 审计测试 H g(%gT
audit trail 审计轨迹 zRSIJ!A~
audit work 审计工作 wiKUs0|
audit working paper 审计工作底稿 gM~dPM|
audited financial statement 审计会计报表,已审计财务报表 lcR53X
Auditing Guidelines (the~) 审计规范指南 3@P
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auditing standards 审计准则 Goa0OC,
audit-oriented working paper (审计)业务类工作底稿 $Tci_(V=F
authorisation 授权 oKjQ?
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authorisation of transaction 交易的授权 ?.Z4GWyXa
availability 可获得性 e=S51q_0
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balance 余额;差额;平衡 Y
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balance sheet 资产负债表 VL4ErOoZ
bank 银行 32j@6!
bank account 银行账户,银行户头 Y|$3
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bank statement 银行对账单 Sxo9y0K8-
barter transaction 易货交易,以物换物交易 7~(|q2ib
basis of audit 审计依据 yzJ
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basis of preparation (会计报表的)编制基础 g*t(%;_m
book of account 账目,账簿 zSt6q
borrowing 借款,贷款,借债 $*a'[Qot#
branch 分支,分支机构,分店 T v2d?y
brought forward (账户余额等的)承上年,承上期,承上页 }Fy~DsQ
budget 预算 5R"My^G
building 建筑物;大楼 e
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business conditions 业务情况,经营情况 KtH-QQDluj
business licence (企业等的)营业执照 )1f8
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business relation 业务关系 eaSf[!24"
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