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 3fq'<5 ^
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审计词汇英汉对照 ?V$@2vBVX4
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 GEZ!z5";BQ
acceptable level of detection risk 检查风险的可接受水平 ^)S<Ha
acceptance of engagement 接受委托 }ZkGH}K_}
accepting the engagement for the first time 首次接受委托 CQI\/oaO
access to asset 对资产的接触 TQsTL2a
according to 根据,依据,依照 vg-'MG
account balance 账户余额 '=1@,Skj-
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 A"Sp7M[J
accounting advisory serve 会计咨询服务 F:'>zB]-}
accounting firm 会计师事务所 +{[E Ow
accounting information 会计信息,会计资料 ea6`%,lF~
accounting period 会计期间 (/gMtIw
accounting policies 会计政策 ~5
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accounting professional bodies 会计职业组织,会计职业团体 g]m}@b6(h
accounting records 会计记录 ?7Skk
accounting responsibility 会计责任 ggHz-oNY
accounting service 会计服务 '$Fu3%ft
accounting standards 会计准则 &n9srs
Accounting Standards for Business Enterprises 企业会计准则 7-2,|(Xg
accounting system 会计系统 r)Fd3)e
accounting treatment 会计处理 jGFDj"Y
accuracy 准确性,精确性 V
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additional audit procedures 追加审计程序 *(j-jbA
addressee 收件人,收信人 ;;<[_gp,E
Administration of State-owned Assets (the~) 国有资产管理局 =`MMB|{6
administrative laws and regulations 行政法规 _2rxDd1#.
adverse impact 不利影响,负面影响 b*dEX%H8sf
adverse opinion 反对意见 e\WG-zi/
advisory group 咨询组,顾问组 V2BsvR`
agency fee 代理费,代理费用 cPg$*,]
aggregate 总计,合计为…… 0&2eiMKG?n
alternation of document and record 变造文件和记录 a.B<W9$`
alternative audit procedures 替代审计程序,备选审计程序 u!9bhL`
amend 修改,修订 rj-Q+rgup
amortisation 摊销 "Tc[1{eI
analytical capacity 分析能力 W=zp:6Z~
analytical procedures 分析性程序 ?v$1Fc55
annual financial statements 年度会计报表,年度财务报表 YA*E93 J0
appendix 附录,附表 oxJ#NGD
applicable 适用的 t2#zQ[~X!
applicable laws and regulations 适用的法规 $S2kc$'F
application systems 应用系统 c%x.cbu>
apply consistently 一贯地执行,一贯地实施 L0>w|LpRc
appropriate 适当的,合适的; S<nbNSu6+
征用,挪用 2hFj+Ay
appropriate authorization 适当的授权 t0+D~F(g
appropriateness of audit evidence 审计证据的适当性 Jec<1|
approval 批准,核准 0]MI*s>&
assertion (会计报表上的)认定;确认 &T[BS;
assessed level of control risk 对控制风险的评估,控制风险的评估水平 15wwu} X
asset 资产,财产 kf2e-)uUs
asset restructuring 资产重组
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assignment of duties 职责的划分 &ZAc3@l[c
assistant 助理,助理人员 +8|r_z\A5a
associated company 联属公司,联营公司 A:YWXcg
association 联合,结合;协会,社团 LAPCL&Z
assumption 假设,假定 H <ugc
at a given date 在某一特定时日 {6brVN.V
attestation 鉴证,公证 ,7*-%05
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attestation service 鉴证服务 XaR(~2
audit adjustment 审计调整 r!HB""w
audit areas 审计领域 tqT-9sEXX.
audit conclusion 审计结论 hSfLNvK
audit effectiveness 审计效果 OvtiFN^s'
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 qwDoYyyu
audit evidence 审计证据 -[-Ry6G
audit fee 审计费 MD=VR(P?eq
audit files 审计档案 ;P2(C >|
audit findings 审计中发现的事项 I<L<xwh1(E
audit implementation stage 审计实施阶段 Z=CY6Zu7
audit mark 审计标识 $,#,yl ol
audit materiality 审计重要性 rBovC
audit method 审计方法 C!J6"j
audit objective 审计目标,审计目的 3:G94cp5
audit of financial statements 会计报表审计,财务报表审计 IX
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audit opinion 审计意见 /S\y-M9
audit period 被审计期间,被审计年度 ffE&=eh)
audit plan 审计计划 TM1J1GU
audit planning 编制审计计划,制定审计计划,审计计划 lp%i%*EQ*
audit planning stage 审计计划阶段 Mq2[^l!qu
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 G?QU|<mj<
audit report 审计报告 /e4#DH
audit report with a disclaimer of opinion 拒绝表示意见审计报告 rkC6-9V
audit report with a qualified opinion 有保留意见的审计报告 ky98Bz%
audit report with an adverse opinion 否定意见的审计报告 mB]Y;R<
audit report with dual dates 双重日期审计报告 PmT,*C`/X
audit reporting stage 审计报告阶段 5N4[hQrVJ
audit responsibility 审计责任 b=j]tb,
audit results 审计结果 b6~MRfx`7
audit risk 审计风险 XG_Iq ,
audit sampling 审计抽样 =| M[JPr
audit sampling techniques 审计抽样方法,审计抽样技术 8/* 6&#-
audit strategies 审计策略 Hxzdxwz%$
audit summary 审计总结,审计小结 k7ODQ(*v
audit team 审计小组 ~TEKxgU
audit test 审计测试 60St99@O
audit trail 审计轨迹 C/je5
audit work 审计工作 yNu%D$6u7
audit working paper 审计工作底稿 $>mTPNF
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 hSyA;*)
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auditing standards 审计准则 Q8r 7
audit-oriented working paper (审计)业务类工作底稿 +: oD?h
authorisation 授权 Uv"GG:
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authorisation of transaction 交易的授权 Obm@2;^g6
availability 可获得性
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balance 余额;差额;平衡 34P5[j!h
balance sheet 资产负债表 \XXS;
bank 银行 VT&R1)c
bank account 银行账户,银行户头 T c{]w?V
bank statement 银行对账单 ,Cckp! 6
barter transaction 易货交易,以物换物交易 Kzd`|+?'`M
basis of audit 审计依据 -j 6U{l
basis of preparation (会计报表的)编制基础 uKZe"wN;
book of account 账目,账簿 Aa;s.:?
borrowing 借款,贷款,借债 uY;2tZldf=
branch 分支,分支机构,分店 <