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 7)au#K6
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审计词汇英汉对照 QjwCY=PK!
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ability to continue as a going concern 持续经营能力 *gXm&/2*
acceptability 可接受性,可接受程度 ~b{j`T
acceptable level of detection risk 检查风险的可接受水平 ,=p.Cx'PR
acceptance of engagement 接受委托 -qRO}EF
accepting the engagement for the first time 首次接受委托 \Rvsy;7
access to asset 对资产的接触 EAjo>GLI
according to 根据,依据,依照 L\UM12
account balance 账户余额 y2Z1B2E%f
account for 对……进行会计处理,核算;解释 ]j?Kn$nv*S
accounting 会计,会计学 VR0#"
accounting advisory serve 会计咨询服务 j\8'P9~%
accounting firm 会计师事务所 _a=
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accounting information 会计信息,会计资料 MOW {g\{
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accounting period 会计期间 ._z[T@!9
accounting policies 会计政策 oJTsrc_-
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 }\/f~?tEh
accounting responsibility 会计责任 '$n#~/#}
accounting service 会计服务 A?829<
accounting standards 会计准则 1
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Accounting Standards for Business Enterprises 企业会计准则 8RR6f98FF
accounting system 会计系统 iP~dH/B|v
accounting treatment 会计处理 0,`$ KbV\
accuracy 准确性,精确性 C\dlQQ
additional audit procedures 追加审计程序 rfNt
addressee 收件人,收信人 g8_IZ(%:
Administration of State-owned Assets (the~) 国有资产管理局 JP<Z3
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administrative laws and regulations 行政法规 q<cpU'-#
adverse impact 不利影响,负面影响 >h
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adverse opinion 反对意见 lCyp&b#(L
advisory group 咨询组,顾问组 &Wup
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agency fee 代理费,代理费用 W=~H_L?/
aggregate 总计,合计为…… lC i_G3C
alternation of document and record 变造文件和记录 bz?
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alternative audit procedures 替代审计程序,备选审计程序 oos35xV.
amend 修改,修订 h&6x.ps@
amortisation 摊销 LvNk:99:<
analytical capacity 分析能力 {L8(5
analytical procedures 分析性程序 dj76YK
annual financial statements 年度会计报表,年度财务报表 ico(4KSk
appendix 附录,附表 BDg6ZI<n
applicable 适用的 :I }_
applicable laws and regulations 适用的法规 4&/-xg87(
application systems 应用系统 BE}qwP^
apply consistently 一贯地执行,一贯地实施 1v&!`^G99j
appropriate 适当的,合适的; U)p P^:|
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appropriate authorization 适当的授权 `
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appropriateness of audit evidence 审计证据的适当性 2aN
approval 批准,核准 -~h2^Oez
assertion (会计报表上的)认定;确认 G?/1
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 GJqSN
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asset 资产,财产 :L FwJ
asset restructuring 资产重组 )N2yhdcqI
assignment of duties 职责的划分 AsM""x1Ix
assistant 助理,助理人员 -K/' }I
associated company 联属公司,联营公司 m-a_<xo
association 联合,结合;协会,社团 %;PPu$8K9
assumption 假设,假定 um&e.V)N
at a given date 在某一特定时日 .{-8gAh
attestation 鉴证,公证 $hO8
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attestation service 鉴证服务
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audit adjustment 审计调整 /7h%sCX
audit areas 审计领域 FO}4~_W{
audit conclusion 审计结论 k 9Kv
audit effectiveness 审计效果 N[ArwV2O
audit efficiency 审计效率 (w% hz']
audit engagement letter 审计业务约定书 ~eL7=G@{
audit evidence 审计证据 tO?*x/XC{
audit fee 审计费 'eqvK|Uj:
audit files 审计档案 sa+:c{
audit findings 审计中发现的事项 xMhR;lKY
audit implementation stage 审计实施阶段 #D+Fq^="P
audit mark 审计标识 =W ! m`
audit materiality 审计重要性 ASy7")5
audit method 审计方法 4[.-
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audit objective 审计目标,审计目的 rf1nC$
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audit of financial statements 会计报表审计,财务报表审计 7!JoP?!
audit opinion 审计意见 :eQxdi'
audit period 被审计期间,被审计年度 60AX2-sdJ,
audit plan 审计计划 kC9A
audit planning 编制审计计划,制定审计计划,审计计划 8gBqur{
audit planning stage 审计计划阶段 T:.J9
audit procedure 审计程序 %v~j10e
audit programme 审计程序表,具体审计计划 5'V'~Q%
audit report 审计报告 x'JfRz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 on&N=TN
audit report with a qualified opinion 有保留意见的审计报告 Gh|1%g"gm
audit report with an adverse opinion 否定意见的审计报告 6nGDoW#
audit report with dual dates 双重日期审计报告 F<-Pbtw
audit reporting stage 审计报告阶段 )_2!1
audit responsibility 审计责任 6o A0a\G'
audit results 审计结果 9f l !CG
audit risk 审计风险 YBS]JCO
audit sampling 审计抽样 1<59)RiO>
audit sampling techniques 审计抽样方法,审计抽样技术 &|E2L1
audit strategies 审计策略 "
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audit summary 审计总结,审计小结 #2HygS
audit team 审计小组 'T|.<u@~
audit test 审计测试 <"[}8
audit trail 审计轨迹 S-f3rL[?
audit work 审计工作 H
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audit working paper 审计工作底稿 dnIBAe
audited financial statement 审计会计报表,已审计财务报表 )If[pw@j
Auditing Guidelines (the~) 审计规范指南 'pm2C6AC
auditing standards 审计准则 LK:|~UV?
audit-oriented working paper (审计)业务类工作底稿 dEe/\i'r9
authorisation 授权 4a2&kIn
authorisation of transaction 交易的授权 J$WIF&*0@
availability 可获得性 acGmRP9g
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balance 余额;差额;平衡 /{kyjf[o&*
balance sheet 资产负债表 HZK0Ldf
bank 银行 ([9h.M6v
bank account 银行账户,银行户头 nM0nQ{6
bank statement 银行对账单 =v;-{oN!
barter transaction 易货交易,以物换物交易 HWefuj
basis of audit 审计依据 Bgs~1E @8V
basis of preparation (会计报表的)编制基础 dU&.gFw1
book of account 账目,账簿 m1[QD26
borrowing 借款,贷款,借债 )7i?8XiSZF
branch 分支,分支机构,分店 dl":?D4H
brought forward (账户余额等的)承上年,承上期,承上页 R<U?)8g,h~
budget 预算 'Yd%Tb|*
building 建筑物;大楼 Y\%}VD2k
business conditions 业务情况,经营情况 ~hxB Pn."
business licence (企业等的)营业执照 EhD|\WLx!
business relation 业务关系 /t9w%Y
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