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 'GT^araz
bE{YK
审计词汇英汉对照 MTKNIv|
&AWrM{e
A -e_op'`
W6_ rSVm
.
FC+
ability to continue as a going concern 持续经营能力 >\w]i*%
acceptability 可接受性,可接受程度 3
^K#\*P
acceptable level of detection risk 检查风险的可接受水平 \KzJNCOT
acceptance of engagement 接受委托 ;Rpib[m
accepting the engagement for the first time 首次接受委托 V)l:fUm2
access to asset 对资产的接触 C ocw%Yl
according to 根据,依据,依照 'nBP%
account balance 账户余额 AI Kz]J0;
account for 对……进行会计处理,核算;解释 B\e*-:pq>
accounting 会计,会计学 nO!&;E&
accounting advisory serve 会计咨询服务 O"Nr$bS(Y
accounting firm 会计师事务所 C#^y{q
accounting information 会计信息,会计资料 i q oXku
accounting period 会计期间 "|[9 Q?
accounting policies 会计政策 .a7RGT3]m
accounting professional bodies 会计职业组织,会计职业团体 miu?X !
accounting records 会计记录 `-OzjbM
accounting responsibility 会计责任 N5,LHO
accounting service 会计服务 G"OP`OMDc
accounting standards 会计准则 !|UX4
Accounting Standards for Business Enterprises 企业会计准则 *YL86R+U
accounting system 会计系统 lWtfcU?S[
accounting treatment 会计处理 Z"%.
accuracy 准确性,精确性 &)gc{(4$
additional audit procedures 追加审计程序 "lLh#W1d
addressee 收件人,收信人 BgQ/$,
Administration of State-owned Assets (the~) 国有资产管理局 q?dd5JzZy,
administrative laws and regulations 行政法规 Sk/@w[
adverse impact 不利影响,负面影响 1[8^JVC>6
adverse opinion 反对意见 AvB=/p@]
advisory group 咨询组,顾问组 MP)Prl>
agency fee 代理费,代理费用 kLF`6ZXtd
aggregate 总计,合计为…… F8"J<VJ7
alternation of document and record 变造文件和记录 o{`x:
alternative audit procedures 替代审计程序,备选审计程序 6]~/`6Dub
amend 修改,修订 "a(4])
amortisation 摊销 U|V,&RlbR
analytical capacity 分析能力 m*A b<$y
analytical procedures 分析性程序 4\u`MR
annual financial statements 年度会计报表,年度财务报表 peBHZJ``RX
appendix 附录,附表 $!MP0f\q
g
applicable 适用的 eZqEFMBT
m
applicable laws and regulations 适用的法规 vt2.
i$u
application systems 应用系统 hxH6Ii]\
apply consistently 一贯地执行,一贯地实施 D
5n
\h5
appropriate 适当的,合适的; +pwTM]bV
征用,挪用 tWTHyL
appropriate authorization 适当的授权 n:OXv}pv
appropriateness of audit evidence 审计证据的适当性 G}g;<,g~
approval 批准,核准
Um{) ?1
assertion (会计报表上的)认定;确认 2[ofz}k]r)
assessed level of control risk 对控制风险的评估,控制风险的评估水平 j?m(l,YD|*
asset 资产,财产 vj%"x/TP
asset restructuring 资产重组 _ia&|#n
assignment of duties 职责的划分 ~`FRU/@r
assistant 助理,助理人员 q
i yK
associated company 联属公司,联营公司 &qG/\
association 联合,结合;协会,社团 T`":Q1n
assumption 假设,假定 7P
Mz6
at a given date 在某一特定时日 w01[oU$x=
attestation 鉴证,公证 I3Z?xsa@Z
attestation service 鉴证服务 hmGlGc,lf
audit adjustment 审计调整 Ig}hap]G
audit areas 审计领域 H'zAMGZa
audit conclusion 审计结论 cB){b'WJ
audit effectiveness 审计效果 kC%H E
audit efficiency 审计效率 [|oG}'Xz
audit engagement letter 审计业务约定书 x\8g ICf
audit evidence 审计证据 ?.Vuet
audit fee 审计费
*6` ^8Y\
audit files 审计档案 [mu8V+8@d4
audit findings 审计中发现的事项 m;l[flQ~
audit implementation stage 审计实施阶段 H\oxj,+N
audit mark 审计标识 j0}wv~\
audit materiality 审计重要性 5?SE?VC=t
audit method 审计方法 <b,WxR`
audit objective 审计目标,审计目的 UX63BA
audit of financial statements 会计报表审计,财务报表审计 ^UJIDg7zS
audit opinion 审计意见 W,6q1
audit period 被审计期间,被审计年度 Q4-d|
audit plan 审计计划 9)v]j
k
audit planning 编制审计计划,制定审计计划,审计计划 X-((
[A
audit planning stage 审计计划阶段 NMK$$0U
audit procedure 审计程序 Hq 5#.rZ#
audit programme 审计程序表,具体审计计划 F\xIVY
audit report 审计报告 9;v3
(U+:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,.p
36ZLP
audit report with a qualified opinion 有保留意见的审计报告 5X)QW5A
audit report with an adverse opinion 否定意见的审计报告 gi,7X\`KQ
audit report with dual dates 双重日期审计报告 /)J]ItJlz
audit reporting stage 审计报告阶段 S8dfe~ |7:
audit responsibility 审计责任 .8^mA1fmX
audit results 审计结果 A?#i{R
audit risk 审计风险 4AJT)I.
audit sampling 审计抽样 OP=brLGu0
audit sampling techniques 审计抽样方法,审计抽样技术 2~f*o^%l
audit strategies 审计策略 hzr,
%r
audit summary 审计总结,审计小结 }Y.YJXum
audit team 审计小组 "=s}xAM|A
audit test 审计测试 #)7`}7N
audit trail 审计轨迹 {AD-p!6G
audit work 审计工作 X5/j8=G H`
audit working paper 审计工作底稿 }||p#R@?
audited financial statement 审计会计报表,已审计财务报表 i4D]>
Auditing Guidelines (the~) 审计规范指南 |e@1@q(a[]
auditing standards 审计准则 ,dQ*0XO!
audit-oriented working paper (审计)业务类工作底稿 ,H"}Rw
authorisation 授权 F]6G<6T[
authorisation of transaction 交易的授权 I\6C0x
availability 可获得性 '+/mt_re=
B )yb~ kbe
balance 余额;差额;平衡 d^RcJ3w
balance sheet 资产负债表 /} Pd
O
bank 银行 J[6/dM
bank account 银行账户,银行户头 drjNK!XL@
bank statement 银行对账单 a. D cmy{
barter transaction 易货交易,以物换物交易 /]z#V'
basis of audit 审计依据 .jqil0#)Y"
basis of preparation (会计报表的)编制基础 W)r|9G8T
book of account 账目,账簿 >l)x~Bkf$j
borrowing 借款,贷款,借债 8Gy]nD
branch 分支,分支机构,分店 ]lfufjj
brought forward (账户余额等的)承上年,承上期,承上页 )?SF IQ=
budget 预算 qbq2Bi'a
building 建筑物;大楼 $!9U\Au>2
business conditions 业务情况,经营情况 H4
O"^#5
business licence (企业等的)营业执照 2Xv}JPS2As
business relation 业务关系 [rc
M32
<Rw2F?S~)n