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 Ej F< lw
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审计词汇英汉对照 v}+axu/?
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ability to continue as a going concern 持续经营能力 J,4]du$
acceptability 可接受性,可接受程度 b+[9)B)a?
acceptable level of detection risk 检查风险的可接受水平 |\XjA4j
acceptance of engagement 接受委托 z%`Tf&UL
accepting the engagement for the first time 首次接受委托 42Tjbten_u
access to asset 对资产的接触 ~ifq_Ag.
according to 根据,依据,依照 ojs&W]r0Z
account balance 账户余额 _-%
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account for 对……进行会计处理,核算;解释 p0qQ(
accounting 会计,会计学 'uo `-Y
accounting advisory serve 会计咨询服务 q-o=lU"
accounting firm 会计师事务所 d#ya"e>
accounting information 会计信息,会计资料 q)G*"
accounting period 会计期间 U"%k4]:A
accounting policies 会计政策 ,h#!!j\j6
accounting professional bodies 会计职业组织,会计职业团体 yz9`1R2c
accounting records 会计记录 d=oOMXYa
accounting responsibility 会计责任 fX[,yc;
accounting service 会计服务 ,*E%D _
accounting standards 会计准则 (PsA[>F
Accounting Standards for Business Enterprises 企业会计准则 "sAR<5b
accounting system 会计系统 |GdA0y\v*}
accounting treatment 会计处理 D'fP2?3FK
accuracy 准确性,精确性 <j:3<''o
additional audit procedures 追加审计程序 iV'-j,-i
addressee 收件人,收信人 g_0"T}09(
Administration of State-owned Assets (the~) 国有资产管理局 v
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administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 iN`/pW/JE
adverse opinion 反对意见 O3bK>9<K
advisory group 咨询组,顾问组 4 3]6J]!)
agency fee 代理费,代理费用 &U4]hawbOU
aggregate 总计,合计为…… 5\R8>G~H
alternation of document and record 变造文件和记录 Y0s^9?*
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 ^3=8*Xr
amortisation 摊销 q hK;#<#
analytical capacity 分析能力 \RQ5$!O
analytical procedures 分析性程序 Cf`UMQ a
annual financial statements 年度会计报表,年度财务报表 2<ef&?ljk
appendix 附录,附表 F<V
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applicable 适用的 wf|CE410
applicable laws and regulations 适用的法规 YgM6z K~
application systems 应用系统 X){F^1CT{
apply consistently 一贯地执行,一贯地实施 PDD` eK}Fj
appropriate 适当的,合适的; -\UzL:9>
征用,挪用 c}QQ8'
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appropriate authorization 适当的授权 _xUhDu%
appropriateness of audit evidence 审计证据的适当性 JiI(?I
approval 批准,核准
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assertion (会计报表上的)认定;确认 zN2sipJS8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ngm7Vs
asset 资产,财产 uUc[s"\
asset restructuring 资产重组 f{3FoN=z
assignment of duties 职责的划分 A]H+rxg
assistant 助理,助理人员 rBr28_i
associated company 联属公司,联营公司 8$G$Rdn
association 联合,结合;协会,社团 dcHkb,HsO
assumption 假设,假定 l_,8_u7G
at a given date 在某一特定时日 (/@o7&>*50
attestation 鉴证,公证 da I-*
attestation service 鉴证服务 //wmJ |
audit adjustment 审计调整 \s~W;m
audit areas 审计领域 <7PtC,74
audit conclusion 审计结论 Llk`
audit effectiveness 审计效果 }DZkCzK
audit efficiency 审计效率 YLFTf1G9
audit engagement letter 审计业务约定书 2B!nLLCp+
audit evidence 审计证据 8V}c(2m
audit fee 审计费 ^eZqsd8a
audit files 审计档案 %+pXzw`B
audit findings 审计中发现的事项 JBoo7a1
audit implementation stage 审计实施阶段 I gFz
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audit mark 审计标识 ;nh7Elk
audit materiality 审计重要性 dDm<'30?*v
audit method 审计方法 YO,GZD`-o
audit objective 审计目标,审计目的 Mm/GIa
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 >Zr/U!W*?
audit period 被审计期间,被审计年度 )%MBo.NL
audit plan 审计计划 pbgCcO~xm
audit planning 编制审计计划,制定审计计划,审计计划 4cV(Z-\
audit planning stage 审计计划阶段 c69C=WQ
audit procedure 审计程序 w6wXe_N+M
audit programme 审计程序表,具体审计计划 ]h|GaHiE
audit report 审计报告 w\@Anwj#L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #vDe/o+=
audit report with a qualified opinion 有保留意见的审计报告 WrG)&&d
audit report with an adverse opinion 否定意见的审计报告 9]7^/g*!
audit report with dual dates 双重日期审计报告 SQz>e
audit reporting stage 审计报告阶段 LXK+WB/s
audit responsibility 审计责任 4Yn*q~f
audit results 审计结果 Y.}n ,y|J}
audit risk 审计风险 (TY^
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audit sampling 审计抽样 3b[_0
audit sampling techniques 审计抽样方法,审计抽样技术 xknP
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audit strategies 审计策略 _C*}14
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audit summary 审计总结,审计小结 3gGF?0o
audit team 审计小组 `[:f;2(@
audit test 审计测试 Ybok[5
audit trail 审计轨迹 HZP`u >.
audit work 审计工作 =)T5Y,+rJ
audit working paper 审计工作底稿 RWoa'lnu
audited financial statement 审计会计报表,已审计财务报表 e8gD(T
Auditing Guidelines (the~) 审计规范指南 S&QZ"4jq
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 A!j&g(Z"Q
authorisation 授权 YL{LdM-xM
authorisation of transaction 交易的授权 f-23.]`v
availability 可获得性 SY
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balance 余额;差额;平衡 Uq[NOJC
balance sheet 资产负债表 r<~1:/F|
bank 银行 QU\|RX
bank account 银行账户,银行户头 ,7/N=mz
bank statement 银行对账单 [1Vh3~>J6
barter transaction 易货交易,以物换物交易 ~s88JLw%&u
basis of audit 审计依据 .=K@M"5&
basis of preparation (会计报表的)编制基础 Z$+0gm\Cnw
book of account 账目,账簿 hB|LW^@v
borrowing 借款,贷款,借债 XRaq\a`=:
branch 分支,分支机构,分店 SFh6'v'1N@
brought forward (账户余额等的)承上年,承上期,承上页 k.rZj|7 L
budget 预算 >-]Y%O;}
building 建筑物;大楼 *,z__S$Q)
business conditions 业务情况,经营情况 A!hkofQ
business licence (企业等的)营业执照 s K s
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business relation 业务关系 [S*bN!t
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