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 \OB3gnR
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审计词汇英汉对照 S-dV
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A 7 {<lH%Tn
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ability to continue as a going concern 持续经营能力 MeS$+9jV(
acceptability 可接受性,可接受程度 }_TdXY
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acceptable level of detection risk 检查风险的可接受水平 )QT+;P.
acceptance of engagement 接受委托 -|mRJVl8
accepting the engagement for the first time 首次接受委托 9|DC<Zn&B#
access to asset 对资产的接触 EpMEA1=&
according to 根据,依据,依照 =V4!t|(7
account balance 账户余额 wkw/AZ{27
account for 对……进行会计处理,核算;解释 dy'?@Lj;
accounting 会计,会计学 upKrr
accounting advisory serve 会计咨询服务 \aozecpC`
accounting firm 会计师事务所 e2F7G>q:5
accounting information 会计信息,会计资料 aKZD4;
accounting period 会计期间 g#*N@83C
accounting policies 会计政策 !9NAm?Fw
accounting professional bodies 会计职业组织,会计职业团体 o~ed0>D-LS
accounting records 会计记录 =)LpMTz
accounting responsibility 会计责任 tDVdl^#
accounting service 会计服务 c^%k1pae(
accounting standards 会计准则 &n
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Accounting Standards for Business Enterprises 企业会计准则 c i>=45@J
accounting system 会计系统 1C{n\_hR
accounting treatment 会计处理 `$HO`d@0*R
accuracy 准确性,精确性 ~E~J*R Ze
additional audit procedures 追加审计程序 UQ?8dw:E~
addressee 收件人,收信人
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Administration of State-owned Assets (the~) 国有资产管理局 ualtIHXK)
administrative laws and regulations 行政法规 ){~.jP=-#
adverse impact 不利影响,负面影响 N0f}q1S<-A
adverse opinion 反对意见 t=#)3C`Q}
advisory group 咨询组,顾问组 E
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agency fee 代理费,代理费用 V"XN(Fd^
aggregate 总计,合计为…… YoA$Gw2
alternation of document and record 变造文件和记录 NGu]|p
alternative audit procedures 替代审计程序,备选审计程序 u1l#k60
amend 修改,修订 98"N UT
amortisation 摊销 |)?T([
analytical capacity 分析能力 kLP^q+$u)!
analytical procedures 分析性程序 YzqhFFaj.
annual financial statements 年度会计报表,年度财务报表 7_,X9^z
appendix 附录,附表 P<~
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applicable 适用的 HYS7=[hv6
applicable laws and regulations 适用的法规 3 a`-_<
application systems 应用系统 YQOGxSi
apply consistently 一贯地执行,一贯地实施 %qMk&1
appropriate 适当的,合适的; Rx.0P6s
征用,挪用 6gXc-}dp
appropriate authorization 适当的授权 $6N.ykJ
appropriateness of audit evidence 审计证据的适当性 :%gBcL9T
approval 批准,核准 -|5&3HVz
assertion (会计报表上的)认定;确认 K""04Ew*pV
assessed level of control risk 对控制风险的评估,控制风险的评估水平 2#!D" F
asset 资产,财产 sXTO`W/
asset restructuring 资产重组 *zcH3a,9"x
assignment of duties 职责的划分 d
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assistant 助理,助理人员 [(XKqiSV
associated company 联属公司,联营公司 x8[8z^BV?e
association 联合,结合;协会,社团 /+iaw~={"
assumption 假设,假定 Qa=;Elp:[
at a given date 在某一特定时日 i \~4W$4I
attestation 鉴证,公证 827N?pU$)
attestation service 鉴证服务 Nf1l{N
audit adjustment 审计调整 he,T\};
audit areas 审计领域 4{TUoI6ii
audit conclusion 审计结论 IaB
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audit effectiveness 审计效果 qlu yJpt
audit efficiency 审计效率 P;GUGG*W
audit engagement letter 审计业务约定书 tF4"28"h
audit evidence 审计证据 DIY WFVh
audit fee 审计费 >}iYZ[ V
audit files 审计档案 eL.S="
audit findings 审计中发现的事项 ;rX4${h
audit implementation stage 审计实施阶段 *-7O|
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audit mark 审计标识 F9hCT)
audit materiality 审计重要性 f`Nu]#i
audit method 审计方法 lPH]fWt<
audit objective 审计目标,审计目的 2&M
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audit of financial statements 会计报表审计,财务报表审计 V
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audit opinion 审计意见 "-9YvB#
audit period 被审计期间,被审计年度 rfk';ph
audit plan 审计计划 ev>: 3_ s
audit planning 编制审计计划,制定审计计划,审计计划 # 8A|-u=3
audit planning stage 审计计划阶段 ppxu\a
audit procedure 审计程序 T
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audit programme 审计程序表,具体审计计划 4H'9y3dk
audit report 审计报告 n%Fa;!S
audit report with a disclaimer of opinion 拒绝表示意见审计报告 X- zg
audit report with a qualified opinion 有保留意见的审计报告 )vw3Y88
audit report with an adverse opinion 否定意见的审计报告 2axH8ONMu
audit report with dual dates 双重日期审计报告 d(tq;2-
audit reporting stage 审计报告阶段 qVf~\H@
audit responsibility 审计责任 E @7! :
audit results 审计结果 [mhY_
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audit risk 审计风险 XG0,@Ly
audit sampling 审计抽样 wi!Ml4Sb
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 U7OW)tUf
audit summary 审计总结,审计小结 ,E_hG3}}
audit team 审计小组 wFh{\
audit test 审计测试 "*UHit;"+{
audit trail 审计轨迹 :
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audit work 审计工作 TOQvZ?_
audit working paper 审计工作底稿 18Ty)7r'
audited financial statement 审计会计报表,已审计财务报表 T^"d%au
Auditing Guidelines (the~) 审计规范指南 kWWb<WRW:
auditing standards 审计准则 &.d~
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audit-oriented working paper (审计)业务类工作底稿 ^uYxeQY[
authorisation 授权 zU(U^
authorisation of transaction 交易的授权 zITXEorF!J
availability 可获得性 2rA`y8g(L
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balance 余额;差额;平衡 $v+g3+7
balance sheet 资产负债表 *p
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bank 银行 A w83@U
bank account 银行账户,银行户头 UlyX$f%2
bank statement 银行对账单 f F?=W
barter transaction 易货交易,以物换物交易 x
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basis of audit 审计依据 u ;I5n
basis of preparation (会计报表的)编制基础 &D/_@\ 0
book of account 账目,账簿 +&|WC2#
borrowing 借款,贷款,借债 1<lLE1fk
branch 分支,分支机构,分店 tvP"t{C6,
brought forward (账户余额等的)承上年,承上期,承上页 &0M^UvO
budget 预算 /<GygRs
building 建筑物;大楼 __)9JF
business conditions 业务情况,经营情况 Hq=RtW2
business licence (企业等的)营业执照 % nJ'r?+h
business relation 业务关系 n*U1
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