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 3BHPD;U
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审计词汇英汉对照 %X)w$}WH
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ability to continue as a going concern 持续经营能力 mX2i^.zH
acceptability 可接受性,可接受程度 :98<dQIG
acceptable level of detection risk 检查风险的可接受水平 2H+!78
acceptance of engagement 接受委托 x UM,"+h
accepting the engagement for the first time 首次接受委托 cCOw7<
access to asset 对资产的接触 5Us$.p
according to 根据,依据,依照 Yl}'hRp
account balance 账户余额 Itaq4 ^CE
account for 对……进行会计处理,核算;解释 2:b3+{\f
accounting 会计,会计学 ;$=kfj9 :7
accounting advisory serve 会计咨询服务 n$]78\C
accounting firm 会计师事务所 tgk] sQY
accounting information 会计信息,会计资料 zM:&`6;e
accounting period 会计期间 5,Rxc=
accounting policies 会计政策 X+6`]]
accounting professional bodies 会计职业组织,会计职业团体 Q>OBK&
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accounting records 会计记录 ppL*#/jYt
accounting responsibility 会计责任 ob=
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accounting service 会计服务 J)7m::%I
accounting standards 会计准则 UYOveQ;
Accounting Standards for Business Enterprises 企业会计准则 YO&=fd*
accounting system 会计系统 MP
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accounting treatment 会计处理 vlW521
accuracy 准确性,精确性 F_C7S
additional audit procedures 追加审计程序 $wnK"k%G
addressee 收件人,收信人 e'"2yA8dh"
Administration of State-owned Assets (the~) 国有资产管理局 XR2Gw4]
administrative laws and regulations 行政法规 l 1C'<+2j!
adverse impact 不利影响,负面影响 NJ%>|`FEi7
adverse opinion 反对意见 /?
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advisory group 咨询组,顾问组 OO$YwOKS
agency fee 代理费,代理费用 Vc2(R^
aggregate 总计,合计为…… $r3kAM;V:
alternation of document and record 变造文件和记录 ^~dBO%M^
alternative audit procedures 替代审计程序,备选审计程序 F"|OcKAA}h
amend 修改,修订 UYLCzv~W
amortisation 摊销 ohLM9mc9
analytical capacity 分析能力 R_JB`HFy=
analytical procedures 分析性程序 Ufw_GYxan
annual financial statements 年度会计报表,年度财务报表 ]{.iv_I
appendix 附录,附表 X%>nvp
applicable 适用的 <I
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applicable laws and regulations 适用的法规
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application systems 应用系统 /w|!SZB
apply consistently 一贯地执行,一贯地实施 ^$>Q6.x?*)
appropriate 适当的,合适的; `#g62wb,HY
征用,挪用 'sII/sq`(
appropriate authorization 适当的授权 ./7
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appropriateness of audit evidence 审计证据的适当性 3P,
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approval 批准,核准 %2q0lFdcM
assertion (会计报表上的)认定;确认 #aHJ|[[(n
assessed level of control risk 对控制风险的评估,控制风险的评估水平 L<QjkFj
asset 资产,财产 ?R!?}7
asset restructuring 资产重组 iNO}</7?
assignment of duties 职责的划分 .
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assistant 助理,助理人员 J]AkWEiCJ
associated company 联属公司,联营公司 6x*$/1'M3;
association 联合,结合;协会,社团 y"I8^CA
assumption 假设,假定 -f&m4J} E
at a given date 在某一特定时日 r$Tu``z \
attestation 鉴证,公证
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attestation service 鉴证服务 6P$jMjs
audit adjustment 审计调整 > r
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audit areas 审计领域 L\cbY6b
audit conclusion 审计结论 )i^+=TZ q
audit effectiveness 审计效果 >?L)+*^
audit efficiency 审计效率 jtH>&O
audit engagement letter 审计业务约定书 .EfGL_
audit evidence 审计证据
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audit fee 审计费 (ah^</
audit files 审计档案 &_1x-@oI2:
audit findings 审计中发现的事项 =".sCV9"N
audit implementation stage 审计实施阶段 &Hj1jM'
audit mark 审计标识 #;(Q \
audit materiality 审计重要性 Z@ dS,M*
audit method 审计方法 n/ CP2A
audit objective 审计目标,审计目的 w3>.d(Q
audit of financial statements 会计报表审计,财务报表审计 7`P1=`..
audit opinion 审计意见 oC
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audit period 被审计期间,被审计年度 IW>\\&pJ
audit plan 审计计划 Io*
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audit planning 编制审计计划,制定审计计划,审计计划 (?vKe5
audit planning stage 审计计划阶段 0l'"idra
audit procedure 审计程序 _(_U=
audit programme 审计程序表,具体审计计划 aYmN'
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audit report 审计报告 9O{b8=\}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 D,,$
audit report with a qualified opinion 有保留意见的审计报告 C"cBlru8B
audit report with an adverse opinion 否定意见的审计报告 ?l?_8y/ww
audit report with dual dates 双重日期审计报告 lHc|:vG?
audit reporting stage 审计报告阶段 E]&tgZO
audit responsibility 审计责任 (L
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audit results 审计结果 8b|m6 6#|
audit risk 审计风险 '-2|GX_
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audit sampling 审计抽样 +01bjM6F_1
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 8eDKN9kq
audit summary 审计总结,审计小结 k:0nj!^4w>
audit team 审计小组 $.Qu55=z<
audit test 审计测试 +rOfQ'lQ
audit trail 审计轨迹 @~j--L
audit work 审计工作 _s~F/G`iT
audit working paper 审计工作底稿 |Qz"Z<sNYw
audited financial statement 审计会计报表,已审计财务报表 "tUc
Auditing Guidelines (the~) 审计规范指南 hNL_e3
auditing standards 审计准则 d$<1Ma}
audit-oriented working paper (审计)业务类工作底稿 zz[[9Am!
authorisation 授权 3IYb
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authorisation of transaction 交易的授权 W:y'a3~
availability 可获得性 _>/OqYR_jQ
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balance 余额;差额;平衡 1vL$k[^&d
balance sheet 资产负债表 g6!#n
bank 银行 z\6/?5D#v
bank account 银行账户,银行户头 VK/i5yT5N
bank statement 银行对账单 *rmwTD"
barter transaction 易货交易,以物换物交易 e*/ya 8p?
basis of audit 审计依据 {3kI~s
basis of preparation (会计报表的)编制基础 InfUH8./t
book of account 账目,账簿 <^YZ#3~1T
borrowing 借款,贷款,借债 Ku<_N]9
branch 分支,分支机构,分店 V~ [I /Vi
brought forward (账户余额等的)承上年,承上期,承上页 :}[[G2|9
budget 预算 nk+*M9r|I
building 建筑物;大楼 yL%k5cO$N
business conditions 业务情况,经营情况 5%%A2FrB.S
business licence (企业等的)营业执照 ]zR,Y=
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business relation 业务关系 c[E>2P2-_
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