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 #w*pWD^
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审计词汇英汉对照 fD~!t 8J
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ability to continue as a going concern 持续经营能力 N#u8{\ |8]
acceptability 可接受性,可接受程度 |tg?b&QR
acceptable level of detection risk 检查风险的可接受水平 (v`;ym
acceptance of engagement 接受委托 zkp
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accepting the engagement for the first time 首次接受委托 [Kj:~~`T
access to asset 对资产的接触 reA8=>b/
according to 根据,依据,依照 bS<@Rd{g
account balance 账户余额 /,Rca1W
account for 对……进行会计处理,核算;解释 7idi&h"
accounting 会计,会计学 Qsntf.fT
accounting advisory serve 会计咨询服务 X}*o[;2G
accounting firm 会计师事务所 z/YMl3$l~
accounting information 会计信息,会计资料 eCp| QSXE
accounting period 会计期间 S(J\<)b
accounting policies 会计政策 ~}5Ml_J$,l
accounting professional bodies 会计职业组织,会计职业团体 Y(y9l{'
accounting records 会计记录 k,7+=.6
accounting responsibility 会计责任 :6u3Mj{
accounting service 会计服务
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accounting standards 会计准则 mbBRuPEa=u
Accounting Standards for Business Enterprises 企业会计准则 }iSakq'
accounting system 会计系统 g&4~nEp
accounting treatment 会计处理 %<
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accuracy 准确性,精确性 j/9QV
additional audit procedures 追加审计程序 ;:c%l.Y2
addressee 收件人,收信人 TJXraQK-=
Administration of State-owned Assets (the~) 国有资产管理局 v1C.\fL
administrative laws and regulations 行政法规 grQnV' q
adverse impact 不利影响,负面影响 tHtV[We.:
adverse opinion 反对意见 qu~|d}0
advisory group 咨询组,顾问组 F36ViN\b
agency fee 代理费,代理费用 rh`.$/^
aggregate 总计,合计为…… qd+[ShrhqZ
alternation of document and record 变造文件和记录 mY`]33??v
alternative audit procedures 替代审计程序,备选审计程序 (
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amend 修改,修订 uXLZtfu{
amortisation 摊销 2 1~7{#
analytical capacity 分析能力 sdf%
analytical procedures 分析性程序 hRr1#'&
annual financial statements 年度会计报表,年度财务报表 }E5#X R
appendix 附录,附表 }6J7<g
applicable 适用的 *e<Eu>fW#&
applicable laws and regulations 适用的法规 P/pjy
application systems 应用系统 -k&{nD|
apply consistently 一贯地执行,一贯地实施 (s"iC:D6U
appropriate 适当的,合适的; ch>Vv"G>
征用,挪用 yvz?4m"_yB
appropriate authorization 适当的授权 PDIclIMS'F
appropriateness of audit evidence 审计证据的适当性 ?{: D,{+
approval 批准,核准 V-_/(xt*
assertion (会计报表上的)认定;确认 8rwYNb.P
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Mjj}E
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asset 资产,财产 (
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asset restructuring 资产重组 gKN}Of@^1
assignment of duties 职责的划分 &G/|lv>j
assistant 助理,助理人员 Vd+Q:L
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 !\0F.*
assumption 假设,假定 -~][0PVL9
at a given date 在某一特定时日 G*\abL
attestation 鉴证,公证 7%9)C[6NSs
attestation service 鉴证服务 i<m$#6<Z
audit adjustment 审计调整 rKzlK 'U
audit areas 审计领域 xP/OsaxN
audit conclusion 审计结论 5r4gmy>
audit effectiveness 审计效果 #%^\\|'z
audit efficiency 审计效率 1n'$Ji7
audit engagement letter 审计业务约定书 uuSR%KK]|
audit evidence 审计证据 tqf&N0*
audit fee 审计费 :p<kQ4
audit files 审计档案 YOV :
audit findings 审计中发现的事项 A XBkJ'jd
audit implementation stage 审计实施阶段 >?5xDbRj
audit mark 审计标识 a}KK{Vqo`
audit materiality 审计重要性 cJ(BiL-uF
audit method 审计方法 x_==Ss
audit objective 审计目标,审计目的 H&X:!xa5
audit of financial statements 会计报表审计,财务报表审计 H`m:X,6}
audit opinion 审计意见 rH_Jh}Y
audit period 被审计期间,被审计年度 \sK:W|yy
audit plan 审计计划 f=ac I|w
audit planning 编制审计计划,制定审计计划,审计计划 F7{R~mS;
audit planning stage 审计计划阶段 -J,Q;tj
audit procedure 审计程序 pI7Ssvi^
audit programme 审计程序表,具体审计计划 lC#RNjDp/~
audit report 审计报告 MO[kr2T
audit report with a disclaimer of opinion 拒绝表示意见审计报告 99e*]')A%
audit report with a qualified opinion 有保留意见的审计报告 ImIqD&a-h
audit report with an adverse opinion 否定意见的审计报告 qy_%~c87
audit report with dual dates 双重日期审计报告 5YiZ-CQ>
audit reporting stage 审计报告阶段 H9RGU~q4s[
audit responsibility 审计责任 <E
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audit results 审计结果 \M5P+Wk'
audit risk 审计风险 &<au/^F
audit sampling 审计抽样 DVI7]+=nV
audit sampling techniques 审计抽样方法,审计抽样技术 n]+.
audit strategies 审计策略 XHxz @_rw
audit summary 审计总结,审计小结 P##Z[$IJ3
audit team 审计小组 .APVjqG
audit test 审计测试 .f>,6?
audit trail 审计轨迹 0G5'Y;8
audit work 审计工作 {j?7d; 'j
audit working paper 审计工作底稿 -!cIesK;<
audited financial statement 审计会计报表,已审计财务报表 {Eu'v$c!
Auditing Guidelines (the~) 审计规范指南 91up^
auditing standards 审计准则 Z>8eD|m%2
audit-oriented working paper (审计)业务类工作底稿 q7,^E`5EgU
authorisation 授权 t5paYw-b
authorisation of transaction 交易的授权 M>T[!*nTj
availability 可获得性 HsnG4OE
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balance 余额;差额;平衡 *>k!hq;j
balance sheet 资产负债表 6
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bank 银行 LM:)j:gS6
bank account 银行账户,银行户头 #{x5L^v>]
bank statement 银行对账单 [Tb\woU
barter transaction 易货交易,以物换物交易 I!0JG`&
basis of audit 审计依据 f&yt
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basis of preparation (会计报表的)编制基础 LeSHRoD
book of account 账目,账簿 66Gx.tE
borrowing 借款,贷款,借债 x=-0 zV
branch 分支,分支机构,分店 "cMNdR1^,y
brought forward (账户余额等的)承上年,承上期,承上页 )lh8
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budget 预算 [ ?iqqG.
building 建筑物;大楼
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business conditions 业务情况,经营情况 R}r~p?(M
business licence (企业等的)营业执照 M)JADX
business relation 业务关系 R\5Vq$Q
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