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 *E$&
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审计词汇英汉对照 3>60_:+Zb
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ability to continue as a going concern 持续经营能力 3d<Z##`{4
acceptability 可接受性,可接受程度 sw<GlF"
acceptable level of detection risk 检查风险的可接受水平 }N@8zB~X
acceptance of engagement 接受委托 XMt)\r.
accepting the engagement for the first time 首次接受委托 alr'If@7
access to asset 对资产的接触 Mn`);[
according to 根据,依据,依照 3zC<k2B
account balance 账户余额 dMn0nc+
account for 对……进行会计处理,核算;解释 A7U]wW9
accounting 会计,会计学 | ]#PF*
accounting advisory serve 会计咨询服务 ScN'|Ia.-
accounting firm 会计师事务所 pBo=omQV
accounting information 会计信息,会计资料 ,x (?7ZW>
accounting period 会计期间 l1_hD,4
accounting policies 会计政策 .W;,~.l
accounting professional bodies 会计职业组织,会计职业团体 ,3+ #?H
accounting records 会计记录 "{TVd>9_
accounting responsibility 会计责任 [S Jx\Os
accounting service 会计服务 <L!9
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accounting standards 会计准则 P_(QG
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Accounting Standards for Business Enterprises 企业会计准则 r}?uZ"]=?
accounting system 会计系统 mKTE%lsH
accounting treatment 会计处理 &k\`!T1
accuracy 准确性,精确性 ^l;N;5L
additional audit procedures 追加审计程序 4i]h0_]
addressee 收件人,收信人 5~,usA*
Administration of State-owned Assets (the~) 国有资产管理局 <c;U 0! m
administrative laws and regulations 行政法规 B EN
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adverse impact 不利影响,负面影响 mz-sazgV
adverse opinion 反对意见 Hl"^E*9x
advisory group 咨询组,顾问组 86 $88`/2
agency fee 代理费,代理费用 (FVHtZi7
aggregate 总计,合计为…… ya`Z eQ-p
alternation of document and record 变造文件和记录 Vt4KG+zm
alternative audit procedures 替代审计程序,备选审计程序 7{W#i<W
amend 修改,修订 -] @cUx
amortisation 摊销 "`6pF8k
analytical capacity 分析能力 SN#Cnu}
analytical procedures 分析性程序 !xD$U/%c
annual financial statements 年度会计报表,年度财务报表 Vi9Kah+
appendix 附录,附表 |3]#SqX
applicable 适用的 NuEcTww
applicable laws and regulations 适用的法规 kleE\8_
application systems 应用系统 ~DJI Lc
apply consistently 一贯地执行,一贯地实施 5MX7V4ist
appropriate 适当的,合适的; >;^t)6
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appropriate authorization 适当的授权 vV
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appropriateness of audit evidence 审计证据的适当性 >~}}*y
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approval 批准,核准 kac
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assertion (会计报表上的)认定;确认 3[*x'"Q;H
assessed level of control risk 对控制风险的评估,控制风险的评估水平 .ri?p:a}w
asset 资产,财产 OCN:{
asset restructuring 资产重组 +T8h jOkC
assignment of duties 职责的划分 )x&4 Q=
assistant 助理,助理人员 (F+]h]KSi
associated company 联属公司,联营公司 ^ }k qAmr
association 联合,结合;协会,社团 ]39])ul
assumption 假设,假定 /ka "YU
at a given date 在某一特定时日 rds4eUxe
attestation 鉴证,公证
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attestation service 鉴证服务 tBjMm8lgb
audit adjustment 审计调整 =Sjf-o1V
audit areas 审计领域 y F;KyY{
audit conclusion 审计结论 |-Q="7b%
audit effectiveness 审计效果 i|!D
audit efficiency 审计效率 ?QRoSQ6
audit engagement letter 审计业务约定书 /Z1>3=G by
audit evidence 审计证据 KN<KZM
audit fee 审计费 bMGU9~CeJ
audit files 审计档案 o>^@s4t
audit findings 审计中发现的事项 MA+{
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audit implementation stage 审计实施阶段 19
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audit mark 审计标识 -~NjZ=vPh
audit materiality 审计重要性 #,S0uA
audit method 审计方法 "ivSpec.V
audit objective 审计目标,审计目的 lz:+y/+1
audit of financial statements 会计报表审计,财务报表审计 GLiD,QX<
audit opinion 审计意见 Hd ${I",
audit period 被审计期间,被审计年度 Z}`A'#!
audit plan 审计计划 N"Cd{3
audit planning 编制审计计划,制定审计计划,审计计划 lP
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audit planning stage 审计计划阶段 cn
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audit procedure 审计程序 fq(3uE]nC
audit programme 审计程序表,具体审计计划 @$7l
audit report 审计报告 92D :!C
audit report with a disclaimer of opinion 拒绝表示意见审计报告 H=@S+4_bK
audit report with a qualified opinion 有保留意见的审计报告 HV[*=Qi
audit report with an adverse opinion 否定意见的审计报告 yP "D~u
audit report with dual dates 双重日期审计报告 9Itj@ps
audit reporting stage 审计报告阶段 7hAc6M$h;
audit responsibility 审计责任 Gj- *D7X5
audit results 审计结果 a=r^?q'/
audit risk 审计风险 4<A+Tf
audit sampling 审计抽样 *n*po.Xr
audit sampling techniques 审计抽样方法,审计抽样技术 +kM*BCPYE
audit strategies 审计策略
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audit summary 审计总结,审计小结 w1,6%?p(O
audit team 审计小组 Ey]P
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audit test 审计测试 X8~
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audit trail 审计轨迹 _xdFQ
audit work 审计工作 t}>"nr0
audit working paper 审计工作底稿 qM
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audited financial statement 审计会计报表,已审计财务报表 4*?JU
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Auditing Guidelines (the~) 审计规范指南 ~PA6e+gmL
auditing standards 审计准则 >mp
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audit-oriented working paper (审计)业务类工作底稿 tW \q;_DSr
authorisation 授权 Ixr#zt$T-G
authorisation of transaction 交易的授权 r!)jxIL\
availability 可获得性 @YI-@
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balance 余额;差额;平衡 K&;;{~md.
balance sheet 资产负债表 3.V-r59
bank 银行 m ol|E={si
bank account 银行账户,银行户头 +7$zL;ph=n
bank statement 银行对账单 *:,y`!F=y
barter transaction 易货交易,以物换物交易 (k<__W c_t
basis of audit 审计依据 lk%W2N5
basis of preparation (会计报表的)编制基础 GU]_Z!3
book of account 账目,账簿 u;H5p\zAzz
borrowing 借款,贷款,借债 Z:Nm9m
branch 分支,分支机构,分店 B+n(K+
brought forward (账户余额等的)承上年,承上期,承上页 o(3`-ucD`
budget 预算 *K=Yrisz
building 建筑物;大楼 }x+s5a;!3/
business conditions 业务情况,经营情况 (nt=
business licence (企业等的)营业执照 5u^;7
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business relation 业务关系 NSDls@m
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