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 A2H4k|8
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ability to continue as a going concern 持续经营能力 #VbVsl
acceptability 可接受性,可接受程度 ;e8V
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acceptable level of detection risk 检查风险的可接受水平 keAcKhj
acceptance of engagement 接受委托 f^Bc
accepting the engagement for the first time 首次接受委托 E_ucab-Fi
access to asset 对资产的接触 irBDGT~
according to 根据,依据,依照 wdE?SD s
account balance 账户余额 6vzk\n
account for 对……进行会计处理,核算;解释 /uqu32;o
accounting 会计,会计学 ZFh+x@
accounting advisory serve 会计咨询服务 (X[2TT3j!
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 fp>.Owt%.
accounting period 会计期间 &x:JD1T}
accounting policies 会计政策 }qPhx6nP
accounting professional bodies 会计职业组织,会计职业团体 ?h\mk0[
accounting records 会计记录 -C7 FuD[Xw
accounting responsibility 会计责任 #TJk-1XM*q
accounting service 会计服务 6iezLG
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accounting standards 会计准则 Bn wzcl
Accounting Standards for Business Enterprises 企业会计准则 7hNb/O004
accounting system 会计系统 **_&i!dtL
accounting treatment 会计处理 |?m` xO
accuracy 准确性,精确性 <!^
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additional audit procedures 追加审计程序 }E<^gAh}
addressee 收件人,收信人 !3&kQpF
Administration of State-owned Assets (the~) 国有资产管理局 7()?C}Ni-
administrative laws and regulations 行政法规 _uxPx 21g}
adverse impact 不利影响,负面影响 R""%F#4XJ2
adverse opinion 反对意见 =ZYThfAEw
advisory group 咨询组,顾问组 SqPtWEq@P
agency fee 代理费,代理费用 EYS>0Y
aggregate 总计,合计为…… D}mL7d1
alternation of document and record 变造文件和记录 8pZ<9t'
alternative audit procedures 替代审计程序,备选审计程序 %"3 )TN4
amend 修改,修订 H.
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amortisation 摊销 &&8'0.M{
analytical capacity 分析能力 ^y.UbI
analytical procedures 分析性程序 nn~YK
annual financial statements 年度会计报表,年度财务报表 _cI_#
appendix 附录,附表 C*Vd -U
applicable 适用的 &vUq}r%P
applicable laws and regulations 适用的法规 8Cf|*C+_'
application systems 应用系统 (-yl|NFBw
apply consistently 一贯地执行,一贯地实施 |cbd6e{!
appropriate 适当的,合适的; oh8L`=>&a
征用,挪用 0NE{8O0;Fr
appropriate authorization 适当的授权 :>3=gex@^0
appropriateness of audit evidence 审计证据的适当性 &K%aw
approval 批准,核准 %n?vJ#aX%
assertion (会计报表上的)认定;确认 ".2K9j7$
assessed level of control risk 对控制风险的评估,控制风险的评估水平 {+T/GBF-K=
asset 资产,财产 {aq9i
asset restructuring 资产重组 eBr4O i
assignment of duties 职责的划分 x!7yU_ls`
assistant 助理,助理人员 /="HqBI#i
associated company 联属公司,联营公司 |w&~g9
association 联合,结合;协会,社团 u</8w&!
assumption 假设,假定 ;<Q
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at a given date 在某一特定时日 :KE/!]z
attestation 鉴证,公证 7ETjn)%bs
attestation service 鉴证服务 f4t.f*#
audit adjustment 审计调整 !>.vh]8g
audit areas 审计领域 1JS
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audit conclusion 审计结论 TR vZ
audit effectiveness 审计效果 `^F: -
audit efficiency 审计效率 @s*,xHE
audit engagement letter 审计业务约定书 1i
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audit evidence 审计证据 f[~1<;|-
audit fee 审计费 O12Q8Oj!0
audit files 审计档案 5N/Lk>p1u
audit findings 审计中发现的事项 C".1
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audit implementation stage 审计实施阶段 x"B'zP
audit mark 审计标识 4*H"Z(HP
audit materiality 审计重要性 %e%7oqR?
audit method 审计方法 HMQI&Lh=U
audit objective 审计目标,审计目的 oVO.@M#
audit of financial statements 会计报表审计,财务报表审计 gT52G?-
audit opinion 审计意见 dSK0h(8
audit period 被审计期间,被审计年度 f?UzD#50D
audit plan 审计计划 yyl#{Nl@t
audit planning 编制审计计划,制定审计计划,审计计划 'imU`zeo
audit planning stage 审计计划阶段 '5.\#=S 1
audit procedure 审计程序 F1W+o?B
audit programme 审计程序表,具体审计计划 ^$?qT60%d|
audit report 审计报告 |m>}%{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 UZxmhsv
audit report with a qualified opinion 有保留意见的审计报告 n'w,n1z7
audit report with an adverse opinion 否定意见的审计报告 7Ua7A
audit report with dual dates 双重日期审计报告 a
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audit reporting stage 审计报告阶段 KX+ey8@[
audit responsibility 审计责任 G?)vWM`j
audit results 审计结果 __N.#c/l{
audit risk 审计风险 )iE"Tl
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 !$xu(D.
audit strategies 审计策略 dk5|@?pe
audit summary 审计总结,审计小结 R 1zC.m
audit team 审计小组 A|RR]CFJ
audit test 审计测试 J\`^:tcG
audit trail 审计轨迹 Yv\!vW7I
audit work 审计工作 knHv?#
audit working paper 审计工作底稿 {U @3yB
audited financial statement 审计会计报表,已审计财务报表 ej[S u
Auditing Guidelines (the~) 审计规范指南 3VO:+mT
auditing standards 审计准则 <0j{ $.
audit-oriented working paper (审计)业务类工作底稿 Ie_I7YJ
authorisation 授权 kq/u,16@
authorisation of transaction 交易的授权 3oBC
availability 可获得性 #+jUhxq
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balance 余额;差额;平衡 o0Gx%99'
balance sheet 资产负债表 3'#%c>_
bank 银行 d<T%`:s<
bank account 银行账户,银行户头 `iYc<N`
bank statement 银行对账单 h7W}OF_=y
barter transaction 易货交易,以物换物交易 G}Z4g
basis of audit 审计依据 z^`]7
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basis of preparation (会计报表的)编制基础 W<'<'z5
book of account 账目,账簿 &?<AwtNN
borrowing 借款,贷款,借债 :YvbU Y
branch 分支,分支机构,分店 ;93KG4a
brought forward (账户余额等的)承上年,承上期,承上页 >4)g4~'n!
budget 预算 "'{OIP
building 建筑物;大楼 g9V.13k
business conditions 业务情况,经营情况 k|j:T[_
business licence (企业等的)营业执照 /~hbOs/
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business relation 业务关系 zO.6W
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