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 5+giT5K*h
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ability to continue as a going concern 持续经营能力 5|Vb)QBv%
acceptability 可接受性,可接受程度 >aN@)=h}
acceptable level of detection risk 检查风险的可接受水平 t55CT6Se
acceptance of engagement 接受委托 CM8WI~
accepting the engagement for the first time 首次接受委托 Iu%/~FgPj{
access to asset 对资产的接触 S &cH1QZ
according to 根据,依据,依照 gO_^{>2
account balance 账户余额 4hZ-^AL"(
account for 对……进行会计处理,核算;解释 i1 C]bUXA
accounting 会计,会计学 `hI1
accounting advisory serve 会计咨询服务 CK'Cf{S
accounting firm 会计师事务所 hq(3%- 7&
accounting information 会计信息,会计资料 es&+5
accounting period 会计期间 k$3.FO"
accounting policies 会计政策 )Q~Q.
accounting professional bodies 会计职业组织,会计职业团体 |0A n|18
accounting records 会计记录 q{n~s=
accounting responsibility 会计责任 7u o4F=%
accounting service 会计服务 ,Lox?}t
accounting standards 会计准则 Ay"x<JB{U2
Accounting Standards for Business Enterprises 企业会计准则 |`_TVzA
accounting system 会计系统 3
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accounting treatment 会计处理 `[57U,v
accuracy 准确性,精确性 1QjrL@$>15
additional audit procedures 追加审计程序 LP#CA^*S
addressee 收件人,收信人 5j,)}AYO
Administration of State-owned Assets (the~) 国有资产管理局 H*; J9{
administrative laws and regulations 行政法规 $?ke "
adverse impact 不利影响,负面影响 S7~yRIjB
adverse opinion 反对意见 ~O|j*T
advisory group 咨询组,顾问组 QO%>RG
agency fee 代理费,代理费用 q2&&n6PYW
aggregate 总计,合计为…… z8vFQO\I"
alternation of document and record 变造文件和记录 E5-8tHV
alternative audit procedures 替代审计程序,备选审计程序 S#2'Jw
amend 修改,修订 5orA#B
amortisation 摊销 2Np9*[C
analytical capacity 分析能力 |)
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analytical procedures 分析性程序 hFylQfd
annual financial statements 年度会计报表,年度财务报表 $P4hNb
appendix 附录,附表 0v+5&Jk
applicable 适用的 LvhF@%(9J
applicable laws and regulations 适用的法规 3_vggK%
application systems 应用系统 =xai 7iM
apply consistently 一贯地执行,一贯地实施 [ivJ&'vB
appropriate 适当的,合适的; /0Zwgxt4?7
征用,挪用 ]V><gZ
appropriate authorization 适当的授权 93[`1_q7\
appropriateness of audit evidence 审计证据的适当性 _aa3Qwx
approval 批准,核准 78y4nRQ*
assertion (会计报表上的)认定;确认 n3~xiQ'
assessed level of control risk 对控制风险的评估,控制风险的评估水平 pZ OVD%
asset 资产,财产 Kd7OnU
asset restructuring 资产重组 gHYYxhW$
assignment of duties 职责的划分 Kgk9p`C(
assistant 助理,助理人员 ;y4
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associated company 联属公司,联营公司 _pjpPSV6J
association 联合,结合;协会,社团 YC*S;q
assumption 假设,假定 XW5r@:e
at a given date 在某一特定时日 A -c3B+
attestation 鉴证,公证 {3
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attestation service 鉴证服务 tUz!]P2BUO
audit adjustment 审计调整 ~`8`kk8
audit areas 审计领域 j31
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audit conclusion 审计结论 +!.=M
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audit effectiveness 审计效果 e?RHf_d3T-
audit efficiency 审计效率 v<3i ~a
audit engagement letter 审计业务约定书 ?Za1
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audit evidence 审计证据 }w"laZ*
audit fee 审计费 vV8y_
audit files 审计档案 VGq2ITg9eE
audit findings 审计中发现的事项 b`18y cVME
audit implementation stage 审计实施阶段 ?}B_'NZ%
audit mark 审计标识 oAv L?2
audit materiality 审计重要性 [$-y8`~(
audit method 审计方法
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audit objective 审计目标,审计目的 p
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audit of financial statements 会计报表审计,财务报表审计 ]>*Z 1g;
audit opinion 审计意见 }3M\&}=8
audit period 被审计期间,被审计年度 nyTfTn
audit plan 审计计划 6dq5f?w]
audit planning 编制审计计划,制定审计计划,审计计划 AR/`]"'
audit planning stage 审计计划阶段 gd/W8*NFR
audit procedure 审计程序 wQ4/eQ*
audit programme 审计程序表,具体审计计划 2Hy $SSH
audit report 审计报告 H[!by)
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 >E[cl\5$E
audit report with a qualified opinion 有保留意见的审计报告 @Je{;1
audit report with an adverse opinion 否定意见的审计报告 80axsU^H0
audit report with dual dates 双重日期审计报告 E]_sl/`{od
audit reporting stage 审计报告阶段 Tx],-
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audit responsibility 审计责任 #LBZ%%v
audit results 审计结果 /v=MGX@r
audit risk 审计风险
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audit sampling 审计抽样 U*[/F)!
audit sampling techniques 审计抽样方法,审计抽样技术 Y/)>\
audit strategies 审计策略 /':kJOk<[
audit summary 审计总结,审计小结 F9-xp7T
audit team 审计小组
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audit test 审计测试 q31swP
audit trail 审计轨迹 M2vYOg`t:c
audit work 审计工作 6S<J'9sE
audit working paper 审计工作底稿 4}fG{Bk
audited financial statement 审计会计报表,已审计财务报表 hZc$`V=R
Auditing Guidelines (the~) 审计规范指南 [fO \1J
auditing standards 审计准则 uK3,V0 yz
audit-oriented working paper (审计)业务类工作底稿 60^dzi!vs
authorisation 授权 M
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authorisation of transaction 交易的授权 vKol@7%N
availability 可获得性 v34XcA
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balance 余额;差额;平衡 |;Jcf3e(
balance sheet 资产负债表 ),dXaP[
bank 银行 J?u@' "u
bank account 银行账户,银行户头 vMj"%
bank statement 银行对账单 l9#M`x9
barter transaction 易货交易,以物换物交易 1r|'n aiZ
basis of audit 审计依据 m~#98ZJ^
basis of preparation (会计报表的)编制基础 k +&LOb7
book of account 账目,账簿 ` *h-j/M
borrowing 借款,贷款,借债 qZCA16
branch 分支,分支机构,分店 iI&J_Y{1a_
brought forward (账户余额等的)承上年,承上期,承上页 |u7vY/
budget 预算 (A/
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building 建筑物;大楼 l#V"14y
business conditions 业务情况,经营情况 l;F3kA
business licence (企业等的)营业执照 #R'm|En'
business relation 业务关系 bC)diC
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