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 3 _:yHwkD
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审计词汇英汉对照 FlD
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ability to continue as a going concern 持续经营能力 rxIfatp^
acceptability 可接受性,可接受程度 n8A*Y3~R
acceptable level of detection risk 检查风险的可接受水平 nW{).
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acceptance of engagement 接受委托 Th`IpxV
accepting the engagement for the first time 首次接受委托 U|uvSJ)X
access to asset 对资产的接触 PS`v3|d}}}
according to 根据,依据,依照 F_zs"ex/
account balance 账户余额 Pf]6'?kQ
account for 对……进行会计处理,核算;解释 epW;]>
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accounting 会计,会计学 b0tr)>d
accounting advisory serve 会计咨询服务 DWHl,w;[z`
accounting firm 会计师事务所 $?(fiFC
accounting information 会计信息,会计资料 f`RcfYt
accounting period 会计期间 t 4{{5U'\
accounting policies 会计政策 JDD(e_dw
accounting professional bodies 会计职业组织,会计职业团体 ]|Vm*zO
accounting records 会计记录 _Wk!d3bsx
accounting responsibility 会计责任 ;?yd;GOt)
accounting service 会计服务 My:wA;#
accounting standards 会计准则 :I+%v
Accounting Standards for Business Enterprises 企业会计准则 jv5p_v4%O
accounting system 会计系统 [j
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accounting treatment 会计处理 )e4nKh],
accuracy 准确性,精确性 [FAoC3 k-h
additional audit procedures 追加审计程序 B<H5WI
addressee 收件人,收信人 B+*F?k[
Administration of State-owned Assets (the~) 国有资产管理局 CcLP/
administrative laws and regulations 行政法规 EbY%:jR
adverse impact 不利影响,负面影响 4 rw<C07Z
adverse opinion 反对意见 ,N<xyx.
advisory group 咨询组,顾问组 6S2D\Bt,_
agency fee 代理费,代理费用 g(,gg1mG
aggregate 总计,合计为…… !HY+6!hk
alternation of document and record 变造文件和记录 Qi w "x,
alternative audit procedures 替代审计程序,备选审计程序 ]GJIrtS4
amend 修改,修订 0{@E=}}h
amortisation 摊销 X@\rg}kP
analytical capacity 分析能力 .?<,J
analytical procedures 分析性程序 qI)
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annual financial statements 年度会计报表,年度财务报表 R% l=NHB}
appendix 附录,附表 IyL2{5
applicable 适用的 [L{q
applicable laws and regulations 适用的法规 /V2Ih
application systems 应用系统 {Tm31f(oD
apply consistently 一贯地执行,一贯地实施 wx>BNlT@?
appropriate 适当的,合适的; <FRYt-+
征用,挪用 3(}W=oI
appropriate authorization 适当的授权 }RO Cj,|
appropriateness of audit evidence 审计证据的适当性 v
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approval 批准,核准 TC<_I0jCh
assertion (会计报表上的)认定;确认 SYw>P1
assessed level of control risk 对控制风险的评估,控制风险的评估水平 eXc`"T,C.
asset 资产,财产 H .JA)*b-
asset restructuring 资产重组
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assignment of duties 职责的划分 (c axl^=
assistant 助理,助理人员 GghZ".O
associated company 联属公司,联营公司 h&{9 &D1t
association 联合,结合;协会,社团 N*f?A$u/I
assumption 假设,假定 #B88w9
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at a given date 在某一特定时日 jri=UGf
attestation 鉴证,公证 <2fZYt vt
attestation service 鉴证服务 ^{DXin 1O`
audit adjustment 审计调整 _<+!
audit areas 审计领域 JpcG5gX^B
audit conclusion 审计结论 Ty}'A(U
audit effectiveness 审计效果 mcP]k8?C
audit efficiency 审计效率 &_x:+{06
audit engagement letter 审计业务约定书 ]t=m
audit evidence 审计证据 ?<ks^2D
audit fee 审计费 fk<0~tE
audit files 审计档案
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audit findings 审计中发现的事项 >OgA3)X
audit implementation stage 审计实施阶段 D. fPHq
audit mark 审计标识 %|*tL7
audit materiality 审计重要性 _s[ohMlh
audit method 审计方法 -lQ8
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audit objective 审计目标,审计目的 /vYuwaWG=
audit of financial statements 会计报表审计,财务报表审计 }u5/
audit opinion 审计意见 1aP3oXLL
audit period 被审计期间,被审计年度 D{x'k2=
audit plan 审计计划 ,,sKPj[
audit planning 编制审计计划,制定审计计划,审计计划 ^RAs
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audit planning stage 审计计划阶段 eGkB#.+J!
audit procedure 审计程序 H9?(5
audit programme 审计程序表,具体审计计划 G|H+
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audit report 审计报告 Iq]+O Q
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @SjISZw_
audit report with a qualified opinion 有保留意见的审计报告 M4w,J2_8MK
audit report with an adverse opinion 否定意见的审计报告 s /"
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audit report with dual dates 双重日期审计报告 U>H"N1
audit reporting stage 审计报告阶段 M+j V`J!
audit responsibility 审计责任 LUc!a4i"fO
audit results 审计结果 5 Tag-+
audit risk 审计风险 WWhAm{m
audit sampling 审计抽样 1YV ;pEw3w
audit sampling techniques 审计抽样方法,审计抽样技术 pX
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audit strategies 审计策略 *'H0%GM
audit summary 审计总结,审计小结 B5{ wSr
audit team 审计小组 Hb55RilC
audit test 审计测试 mM0VUSy
audit trail 审计轨迹 8s16yuM
audit work 审计工作 Q"7vzri
audit working paper 审计工作底稿 mE=%+:o.
audited financial statement 审计会计报表,已审计财务报表 R&KFF'%
Auditing Guidelines (the~) 审计规范指南 ~Ap.#VIc'
auditing standards 审计准则 'i+j;.
audit-oriented working paper (审计)业务类工作底稿 8JYU1Ew
authorisation 授权 *eL&fC
authorisation of transaction 交易的授权 `yJ3"{uO
availability 可获得性 `v?XFwnV`
B GVR/p
balance 余额;差额;平衡 hGh91c;4
balance sheet 资产负债表 kn<IWW_t
bank 银行
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bank account 银行账户,银行户头 ywQ[>itMa
bank statement 银行对账单 cZC%W!pT
barter transaction 易货交易,以物换物交易 Vl'Gi44)3"
basis of audit 审计依据 TS4Yzq,f
basis of preparation (会计报表的)编制基础 zW#P
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book of account 账目,账簿 v+d}
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borrowing 借款,贷款,借债 CGw, RNV
branch 分支,分支机构,分店 " b3-'/&
brought forward (账户余额等的)承上年,承上期,承上页 y/i{6P2`,D
budget 预算 0RFBun{
building 建筑物;大楼 8! eYax
business conditions 业务情况,经营情况 =D;n#n 7
business licence (企业等的)营业执照 3Gi^TXE]
business relation 业务关系 M5 \flE2
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