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 c/N@zum,{
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审计词汇英汉对照 _|[UI.a
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ability to continue as a going concern 持续经营能力 fZ04!R
acceptability 可接受性,可接受程度 v\16RD
acceptable level of detection risk 检查风险的可接受水平 LEMfG~Czq
acceptance of engagement 接受委托 F:@70(<w%
accepting the engagement for the first time 首次接受委托 vE@!{*
access to asset 对资产的接触 0.T4{JS#
according to 根据,依据,依照 %VYAd)gC
account balance 账户余额 ]D[DU]K
account for 对……进行会计处理,核算;解释 5pr"d@.
accounting 会计,会计学 'o|30LzYgQ
accounting advisory serve 会计咨询服务 UcBe'r}G
accounting firm 会计师事务所 D]w!2k%V
accounting information 会计信息,会计资料 mMsTyM-f
accounting period 会计期间 ,@
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accounting policies 会计政策 *.L81er5~
accounting professional bodies 会计职业组织,会计职业团体 N\:.
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accounting records 会计记录 'WaPrCw@Mf
accounting responsibility 会计责任 G'3qzBJ#
accounting service 会计服务 ~|<WHHN(
accounting standards 会计准则 ~\{^%~[48
Accounting Standards for Business Enterprises 企业会计准则 M@ed>.
accounting system 会计系统 06$!R/K
accounting treatment 会计处理 hX`}Q4(k
accuracy 准确性,精确性 'smWLz}
additional audit procedures 追加审计程序 >:D
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addressee 收件人,收信人 PV|uPuz
Administration of State-owned Assets (the~) 国有资产管理局 f|O{#AC
administrative laws and regulations 行政法规 X[f=h=|
adverse impact 不利影响,负面影响 #fT*]NN
adverse opinion 反对意见 3nZo{p:E
advisory group 咨询组,顾问组 aLIBD'z
agency fee 代理费,代理费用 Neg,qOt
aggregate 总计,合计为…… :_!8
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alternation of document and record 变造文件和记录 ^Z~;4il_F
alternative audit procedures 替代审计程序,备选审计程序 O_Oj|'bBC
amend 修改,修订 %f($*l.
amortisation 摊销 z9aY]lHY
analytical capacity 分析能力 N[k wO1
analytical procedures 分析性程序 | WvU q
annual financial statements 年度会计报表,年度财务报表 ^]{R.(#z
appendix 附录,附表 J,Ks0MA
applicable 适用的 ^Z:~91Tv-_
applicable laws and regulations 适用的法规 V<Z[ nq
application systems 应用系统 2WU@*%sk"
apply consistently 一贯地执行,一贯地实施 [IK )
appropriate 适当的,合适的; 3B1cb[2y
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appropriate authorization 适当的授权 BJ% eZ.
appropriateness of audit evidence 审计证据的适当性 4;2< ^[M
approval 批准,核准 ,"B+r6}EF
assertion (会计报表上的)认定;确认 FJ asS8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ]c! ;L5
asset 资产,财产 <~ Sz04
asset restructuring 资产重组 J~#;<e{\"
assignment of duties 职责的划分 liXdNk8
assistant 助理,助理人员 Z)jw|T'X
associated company 联属公司,联营公司 m=YU2!Mb
association 联合,结合;协会,社团 o7|eMe?<t
assumption 假设,假定 V0)fZS@tf
at a given date 在某一特定时日 XLH0 ;+CL{
attestation 鉴证,公证 _-EyT
attestation service 鉴证服务 L'u\w
audit adjustment 审计调整 hZ.Z3`v70
audit areas 审计领域 By% =W5
audit conclusion 审计结论 'Fmvu
audit effectiveness 审计效果 LqA@&H
audit efficiency 审计效率 TYy.jFT-
audit engagement letter 审计业务约定书 y- 1 pR
audit evidence 审计证据 mvq&Pj 1}L
audit fee 审计费 R)c'#St
audit files 审计档案 ~Q\3pI. |
audit findings 审计中发现的事项 @HOBRRm`
audit implementation stage 审计实施阶段 b[`Yi1^]%g
audit mark 审计标识 '_V2!?+RU+
audit materiality 审计重要性 Zl*X?5u
audit method 审计方法 '#k0a,<N
audit objective 审计目标,审计目的 mya_4I
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audit of financial statements 会计报表审计,财务报表审计 Dc_yM
audit opinion 审计意见 E2m8UBS
audit period 被审计期间,被审计年度 &uO%_6J
audit plan 审计计划 [D!jv"
audit planning 编制审计计划,制定审计计划,审计计划 "sG=w
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audit planning stage 审计计划阶段 1R,:
audit procedure 审计程序 +(h\fm7*-
audit programme 审计程序表,具体审计计划 t2lS
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audit report 审计报告 p>upA)W]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3? HhG
audit report with a qualified opinion 有保留意见的审计报告 oZAB _A)[-
audit report with an adverse opinion 否定意见的审计报告 q#s,-u u
audit report with dual dates 双重日期审计报告 1&-
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audit reporting stage 审计报告阶段 /AW=5Ck- #
audit responsibility 审计责任 +u3=dj"[
audit results 审计结果 7R`mf
audit risk 审计风险 Rp5#clsy
audit sampling 审计抽样 S
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audit sampling techniques 审计抽样方法,审计抽样技术 #Y4=J
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audit strategies 审计策略 T3^GC X|!@
audit summary 审计总结,审计小结 kOed ]>H
audit team 审计小组 c`o7d)_Ke
audit test 审计测试 P
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audit trail 审计轨迹 yrlf+tl
audit work 审计工作 lR(+tj)9uO
audit working paper 审计工作底稿 N|6MP
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audited financial statement 审计会计报表,已审计财务报表 /bi}'H+#
Auditing Guidelines (the~) 审计规范指南 Ba!J"b]
auditing standards 审计准则 WS`qVL]^&
audit-oriented working paper (审计)业务类工作底稿 iB4
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authorisation 授权 F~P%AjAx'
authorisation of transaction 交易的授权 GgB,tam{p
availability 可获得性 (Kv#m
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balance 余额;差额;平衡 H(Z88.OM
balance sheet 资产负债表 v+X)Qmzf~
bank 银行 ~FN9 [aJF+
bank account 银行账户,银行户头 h"/<?3{
bank statement 银行对账单 LS917ci-
barter transaction 易货交易,以物换物交易 c|#8T*`C
basis of audit 审计依据 fyByz=pl
basis of preparation (会计报表的)编制基础 #':fkIYe'
book of account 账目,账簿 SF>c\eTtx
borrowing 借款,贷款,借债 fIsp;ca[k
branch 分支,分支机构,分店 4/wa+Y+=vt
brought forward (账户余额等的)承上年,承上期,承上页 f>N!wgo[
budget 预算 ~W{2
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building 建筑物;大楼 lw<c2C
business conditions 业务情况,经营情况 -$dXE+&
business licence (企业等的)营业执照 *^:N.&]
business relation 业务关系 28UU60
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