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 @0@'6J04
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审计词汇英汉对照 P A+e= %
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ability to continue as a going concern 持续经营能力 ]C:If h~
acceptability 可接受性,可接受程度 MAhPO!e5.
acceptable level of detection risk 检查风险的可接受水平 BKlc{=
acceptance of engagement 接受委托 }mS0{rxD4
accepting the engagement for the first time 首次接受委托 Jtk.v49Ad>
access to asset 对资产的接触 gSo(PW)
according to 根据,依据,依照 p-03V"^&
account balance 账户余额 kGTc~p(
account for 对……进行会计处理,核算;解释 Q8/0Cb/
accounting 会计,会计学 }T*xT>p^3
accounting advisory serve 会计咨询服务 kviSQM2
accounting firm 会计师事务所 vYm&AD
accounting information 会计信息,会计资料 s$y#Ufz
accounting period 会计期间 2n+XML
accounting policies 会计政策 n[w,x;
accounting professional bodies 会计职业组织,会计职业团体 0 Ln5e.&
accounting records 会计记录 IF?B`TmZ
accounting responsibility 会计责任 +Q#Qu0_
accounting service 会计服务 r`"#c7)
accounting standards 会计准则 s\1_-D5]Z
Accounting Standards for Business Enterprises 企业会计准则 !5 :[X vI#
accounting system 会计系统 />I8nS}T
accounting treatment 会计处理 Ol5xyj
accuracy 准确性,精确性 :H8L (BsI
additional audit procedures 追加审计程序 1kw4'#J8
addressee 收件人,收信人 .t%Vx
Administration of State-owned Assets (the~) 国有资产管理局 N'BctKL
administrative laws and regulations 行政法规 Nn7@+g)
adverse impact 不利影响,负面影响 LsZ!':LN
adverse opinion 反对意见 4'[ V'c\
advisory group 咨询组,顾问组 +\$|L+@Z
agency fee 代理费,代理费用 l5nDt$Ex
aggregate 总计,合计为…… O,Gn2Do
alternation of document and record 变造文件和记录 ?
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alternative audit procedures 替代审计程序,备选审计程序 R2ZQBwB
amend 修改,修订 2 3w{h d
amortisation 摊销 0BD((oNg
analytical capacity 分析能力 y,
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analytical procedures 分析性程序 'n#S6.Y:
annual financial statements 年度会计报表,年度财务报表 Ui;s.f
appendix 附录,附表 8mddI
applicable 适用的 E}j8p_p
applicable laws and regulations 适用的法规 jz:c)C&/
application systems 应用系统 ",_
apply consistently 一贯地执行,一贯地实施 ''07Km@x
appropriate 适当的,合适的; eE_X
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appropriate authorization 适当的授权 zm"g,\.d
appropriateness of audit evidence 审计证据的适当性 s""8
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approval 批准,核准 PzkXrDlB7
assertion (会计报表上的)认定;确认 ,]qX_`qF
assessed level of control risk 对控制风险的评估,控制风险的评估水平 {# _C
asset 资产,财产 b
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asset restructuring 资产重组 ,X6j$YLWp
assignment of duties 职责的划分 Y &+/[[
assistant 助理,助理人员 N0hU~| /
associated company 联属公司,联营公司 MCG~{#`
association 联合,结合;协会,社团 CxQ,yd;>
assumption 假设,假定 ;>Qd
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at a given date 在某一特定时日 i_ T d
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attestation 鉴证,公证 FWN%JCOj@
attestation service 鉴证服务 'PbA/MN
audit adjustment 审计调整 Y\\nJuJo
audit areas 审计领域 .LHe*J C
audit conclusion 审计结论 @ xr
audit effectiveness 审计效果 1e
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audit efficiency 审计效率 M3`A&*\;
audit engagement letter 审计业务约定书 VbR.tz
audit evidence 审计证据 A@'W $p?5r
audit fee 审计费 !S{<Xc'wv
audit files 审计档案 XjU; oh4:.
audit findings 审计中发现的事项 K 5[ 3WHQ
audit implementation stage 审计实施阶段 3s`3}DKK
audit mark 审计标识 B(dL`]@Xm
audit materiality 审计重要性 Tyl"N{
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audit method 审计方法 !,"G/}'^;
audit objective 审计目标,审计目的 Or>[_3
audit of financial statements 会计报表审计,财务报表审计 !
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audit opinion 审计意见 \M@8# k|
audit period 被审计期间,被审计年度 f'U]Ik;Jy
audit plan 审计计划 DL_\luh
audit planning 编制审计计划,制定审计计划,审计计划 iK:]Q8b
audit planning stage 审计计划阶段 3Gv
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audit procedure 审计程序 WE]^w3n9
audit programme 审计程序表,具体审计计划 DboqFh#]=h
audit report 审计报告 KZNyp%q
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &0`7_g7G
audit report with a qualified opinion 有保留意见的审计报告 =1capix 1r
audit report with an adverse opinion 否定意见的审计报告 JY16|ia
audit report with dual dates 双重日期审计报告 UMaKvr-C&
audit reporting stage 审计报告阶段 D IN
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audit responsibility 审计责任 k>`X!
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audit results 审计结果 ` 454=3H
audit risk 审计风险 Wz]S+IpY
audit sampling 审计抽样 -AQX-[B
audit sampling techniques 审计抽样方法,审计抽样技术 )' #(1
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audit strategies 审计策略 _3S{n=9
audit summary 审计总结,审计小结 v2V1&-
audit team 审计小组 oMbCljUC
audit test 审计测试 Ls{fCi/2F
audit trail 审计轨迹 Qrh9JFqdG6
audit work 审计工作 Tp13V.|
audit working paper 审计工作底稿 8 Hn{CJ~'
audited financial statement 审计会计报表,已审计财务报表 gKCIfxM
Auditing Guidelines (the~) 审计规范指南 -C+vmY*@
auditing standards 审计准则 HV(Kz
audit-oriented working paper (审计)业务类工作底稿 4{KsCd)
authorisation 授权 ND>}t#^$
authorisation of transaction 交易的授权 yNL71 >w4
availability 可获得性 <9~qAq7^
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balance 余额;差额;平衡 YBP{4Rl
balance sheet 资产负债表 DVl:s
bank 银行 X'm2
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bank account 银行账户,银行户头 k|5nu-B0v
bank statement 银行对账单 2}t wt
barter transaction 易货交易,以物换物交易 T2{+fRvN
basis of audit 审计依据 xjN~Y D:
basis of preparation (会计报表的)编制基础 xo$ZPnf(zv
book of account 账目,账簿 ?H&p zY~H
borrowing 借款,贷款,借债 ks}o9[D3
branch 分支,分支机构,分店 0bE_iu>f'
brought forward (账户余额等的)承上年,承上期,承上页 C0RwW??t
budget 预算 )-@EUN0E>5
building 建筑物;大楼
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business conditions 业务情况,经营情况 7-DC"`Y8e
business licence (企业等的)营业执照 [>;O'>
business relation 业务关系 w3@te\
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