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 4Z.G
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审计词汇英汉对照 Vcm9:,Xlw
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ability to continue as a going concern 持续经营能力 qq9fZZb
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 6`Zx\bPDm
acceptance of engagement 接受委托 v1*Lf/
accepting the engagement for the first time 首次接受委托 Y]!8Ymuww@
access to asset 对资产的接触 (qG |.a
according to 根据,依据,依照 65X$k]x
account balance 账户余额 !B cd\] q
account for 对……进行会计处理,核算;解释 }D02*s
accounting 会计,会计学 ^@5#jS2
accounting advisory serve 会计咨询服务 kGR5!8$z
accounting firm 会计师事务所 \D}K{P
accounting information 会计信息,会计资料 ?0QoYA@.$
accounting period 会计期间 "^_9t'0
accounting policies 会计政策 vs]#?3+
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 a"ZBSg(
accounting responsibility 会计责任 Wyh
accounting service 会计服务 [}-CXB
accounting standards 会计准则 Z
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Accounting Standards for Business Enterprises 企业会计准则 Z:7X=t=
accounting system 会计系统 s4h3mypw
accounting treatment 会计处理 V bQ9o
accuracy 准确性,精确性 jLRUWg
additional audit procedures 追加审计程序 & c a-
addressee 收件人,收信人 aMI\gCB/
Administration of State-owned Assets (the~) 国有资产管理局 OT/*|Pn9
administrative laws and regulations 行政法规 0].*eM
adverse impact 不利影响,负面影响 ZtG5vdf
adverse opinion 反对意见 $C@v
advisory group 咨询组,顾问组 H%2Y8}
agency fee 代理费,代理费用 ?fF{M%i-%
aggregate 总计,合计为…… iF:`rIC
alternation of document and record 变造文件和记录 ^,F8 ha
alternative audit procedures 替代审计程序,备选审计程序 PgZeDU
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amend 修改,修订 CtItzp
amortisation 摊销 U6SgV
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analytical capacity 分析能力 gQHE2$i>
analytical procedures 分析性程序 -OY[x|0
annual financial statements 年度会计报表,年度财务报表 E07g^y"}i
appendix 附录,附表 Id-?her>B
applicable 适用的
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applicable laws and regulations 适用的法规
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application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 v}w=I}<x
appropriate 适当的,合适的; {p#[.E8
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appropriate authorization 适当的授权 Z[+H$ =$%
appropriateness of audit evidence 审计证据的适当性 z=q
approval 批准,核准 zyey5Z:7
assertion (会计报表上的)认定;确认 ;yh}$)^9
assessed level of control risk 对控制风险的评估,控制风险的评估水平 38(Cj~u=3
asset 资产,财产 ai/VbV'|
asset restructuring 资产重组 |%6zhkoufM
assignment of duties 职责的划分 -8F~T
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assistant 助理,助理人员 d3
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associated company 联属公司,联营公司 G}.t!"
association 联合,结合;协会,社团 4E&=qC]S
assumption 假设,假定 #)im9LLC#
at a given date 在某一特定时日 |cZKj|0>
attestation 鉴证,公证 NUiNn 7C
attestation service 鉴证服务 t%jB[w&,os
audit adjustment 审计调整 etbB;!6
audit areas 审计领域 E2f9J{Ki=
audit conclusion 审计结论 B5%N@g$`j
audit effectiveness 审计效果 xv!
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audit efficiency 审计效率 e[D'0L
audit engagement letter 审计业务约定书 dL9QYIfP
audit evidence 审计证据 9p,<<5{
audit fee 审计费
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audit files 审计档案 nr/^HjMV
audit findings 审计中发现的事项 |Tz/9t
audit implementation stage 审计实施阶段 /mST<{(_G\
audit mark 审计标识 imE5$;
audit materiality 审计重要性 YE#OAfj~
audit method 审计方法 }^J&D=J5V
audit objective 审计目标,审计目的 Q+4
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audit of financial statements 会计报表审计,财务报表审计 ;D5B$ @W>
audit opinion 审计意见 <fY<.X
audit period 被审计期间,被审计年度 v5i?4?-Z
audit plan 审计计划 *.ffyBI*~
audit planning 编制审计计划,制定审计计划,审计计划 Dim,HPx]d
audit planning stage 审计计划阶段 H^s@qh)L
audit procedure 审计程序 GvQ|+vC
audit programme 审计程序表,具体审计计划 #vN\]e
audit report 审计报告 h[c
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 l\l\T<wa,
audit report with a qualified opinion 有保留意见的审计报告 AuZ?~I1
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 =Ewa}$-
audit reporting stage 审计报告阶段 |q$br-0+
audit responsibility 审计责任 7QiJ1P.z
audit results 审计结果 C 3`2{1
audit risk 审计风险 h~$Q\WCm#
audit sampling 审计抽样 A{hwT,zV:
audit sampling techniques 审计抽样方法,审计抽样技术 @:DS/#!
audit strategies 审计策略 )i; y4S
audit summary 审计总结,审计小结 &Vi"m!B
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audit team 审计小组 >iP>v`J
audit test 审计测试 l'
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audit trail 审计轨迹 e=nEx Y
audit work 审计工作 QsYc 9]:
audit working paper 审计工作底稿 _\ n'uW$
audited financial statement 审计会计报表,已审计财务报表 k07 JMS?
Auditing Guidelines (the~) 审计规范指南 ZiDmx-X
auditing standards 审计准则 g<~[k?~J
audit-oriented working paper (审计)业务类工作底稿 !ViHC}:
authorisation 授权 x@bZ((w
authorisation of transaction 交易的授权 [|~X~AO%
availability 可获得性 6.tppAO+
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balance 余额;差额;平衡 Z2B59,I
balance sheet 资产负债表 2l+O|R
bank 银行 <wTkPErUG
bank account 银行账户,银行户头 kl[bDb1p
bank statement 银行对账单 *>.~f<V
barter transaction 易货交易,以物换物交易 n15c1=gs
basis of audit 审计依据 Ki-CJy
basis of preparation (会计报表的)编制基础 ee&QZVL>
book of account 账目,账簿 Cm}ZeQ
borrowing 借款,贷款,借债 ja2LQe@Q
branch 分支,分支机构,分店 nZQZ!Vfj
brought forward (账户余额等的)承上年,承上期,承上页 WT(R =bLw
budget 预算 e*vSGT$KgL
building 建筑物;大楼 ~I/7{B|yX
business conditions 业务情况,经营情况 =_cWCl^5
business licence (企业等的)营业执照 J.":oD
business relation 业务关系 0t7yK
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