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 URbu=U
IiG~l+V~
审计词汇英汉对照 )vB,eZq
8}FZ1h2
4
A 6>! ;g'k
&<Bx1\ ~V
>z*2Og#1
ability to continue as a going concern 持续经营能力 _u$X.5Q;
acceptability 可接受性,可接受程度 [:geDk9O#'
acceptable level of detection risk 检查风险的可接受水平 IG?044Y
acceptance of engagement 接受委托 Re3vW re
accepting the engagement for the first time 首次接受委托 Y]ML-smN
access to asset 对资产的接触 ] 8sVXZ
according to 根据,依据,依照 0#~e KFy
account balance 账户余额 V45\.V
account for 对……进行会计处理,核算;解释 Y4]USU!PA
accounting 会计,会计学 +@wa?"
accounting advisory serve 会计咨询服务 ln#Jb&u
accounting firm 会计师事务所 ?:(BkY,K5
accounting information 会计信息,会计资料 Omkl|l9
accounting period 会计期间 85U')LY
accounting policies 会计政策 lPL>8. j
accounting professional bodies 会计职业组织,会计职业团体 _Y'+E
accounting records 会计记录 #F\}PCBe'
accounting responsibility 会计责任 Iy\{)+}aS
accounting service 会计服务 F0O"rN{
accounting standards 会计准则 1s4+a^&
Accounting Standards for Business Enterprises 企业会计准则 |cwGc\ES
accounting system 会计系统 Fv \yhR
accounting treatment 会计处理 KUG\C\z6=
accuracy 准确性,精确性 LMchNTL
additional audit procedures 追加审计程序 K4]c
addressee 收件人,收信人 xy>~1 5
Administration of State-owned Assets (the~) 国有资产管理局 l$$N~F N
administrative laws and regulations 行政法规 b&BSigrvou
adverse impact 不利影响,负面影响 l][{
#>V
adverse opinion 反对意见 IP'gN-#i
advisory group 咨询组,顾问组 ", b}-B
agency fee 代理费,代理费用 (,~gY=E+
aggregate 总计,合计为…… "G\OKt'Z
alternation of document and record 变造文件和记录 Wb:jZ
alternative audit procedures 替代审计程序,备选审计程序 ngM>Tzirt
amend 修改,修订 \;
Io
amortisation 摊销 iGmBG1a\
analytical capacity 分析能力 u(B0X=B
analytical procedures 分析性程序 ]K'iCYY
annual financial statements 年度会计报表,年度财务报表 KN>U6=WN
appendix 附录,附表 qP<wf=wY
applicable 适用的 HMbF#!E
applicable laws and regulations 适用的法规 o:u *E
application systems 应用系统 5bZf$$b
apply consistently 一贯地执行,一贯地实施 d&n&_>
appropriate 适当的,合适的; %\8E{M:
征用,挪用 pj. }VF!d
appropriate authorization 适当的授权 kIS_6!
appropriateness of audit evidence 审计证据的适当性 ]r;-Lx{F
approval 批准,核准 eC:?j`H-
assertion (会计报表上的)认定;确认 ]YcM45xg
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ^<fN
asset 资产,财产 c?;~Z
asset restructuring 资产重组 a= *&OW
assignment of duties 职责的划分 5 3=zHYQ
assistant 助理,助理人员 GaMiu!|,
associated company 联属公司,联营公司 {S4^;Va1
association 联合,结合;协会,社团 %k(V 2]WF
assumption 假设,假定 (rV#EA+6[`
at a given date 在某一特定时日 <%fcs"Mb
attestation 鉴证,公证 ~ow_&ftlo
attestation service 鉴证服务 MM8r*T4g/
audit adjustment 审计调整 yD|H
e*$S
audit areas 审计领域 jRP.Je@t
audit conclusion 审计结论 ,TY&N-
audit effectiveness 审计效果 JAM4
R_
audit efficiency 审计效率 QEIu}e6b
audit engagement letter 审计业务约定书 q1QrtJFPG
audit evidence 审计证据 <igsO
audit fee 审计费 {Rb|";
audit files 审计档案 Ar4@7
audit findings 审计中发现的事项 :=u Ku'~
audit implementation stage 审计实施阶段 o.-rdP0
P>
audit mark 审计标识 P+r-t8
audit materiality 审计重要性 NLZTIZCK
audit method 审计方法 Yhu
6QyRV
audit objective 审计目标,审计目的 ;2X/)sxWz
audit of financial statements 会计报表审计,财务报表审计 dZ'hTzw~
audit opinion 审计意见 |7XV!D!\g
audit period 被审计期间,被审计年度 aKdi
audit plan 审计计划 (orO=gST-/
audit planning 编制审计计划,制定审计计划,审计计划 ,gHgb
audit planning stage 审计计划阶段 FFGG6r
audit procedure 审计程序 c%,~1l
audit programme 审计程序表,具体审计计划 e>W}3H5w0
audit report 审计报告 sr(f9Vl
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _bp9UJ
audit report with a qualified opinion 有保留意见的审计报告 "NqB_?DT
audit report with an adverse opinion 否定意见的审计报告 wIT0A-Por4
audit report with dual dates 双重日期审计报告 9
z_9yT
audit reporting stage 审计报告阶段 KCG-&p$v@s
audit responsibility 审计责任 FL-yt
audit results 审计结果 s UX%{|T_
audit risk 审计风险 k
i`7S
audit sampling 审计抽样 ^3*k6h[(
audit sampling techniques 审计抽样方法,审计抽样技术
h?H:r
<
audit strategies 审计策略 I6}ineps
audit summary 审计总结,审计小结 595P04
audit team 审计小组 |1vikG8
audit test 审计测试 J A'C\
audit trail 审计轨迹 ?Y4$
audit work 审计工作 Dk&@AjJga
audit working paper 审计工作底稿 871taL=
audited financial statement 审计会计报表,已审计财务报表 `8$gaA*
Auditing Guidelines (the~) 审计规范指南 kqJ\kd
auditing standards 审计准则 r@;n \
audit-oriented working paper (审计)业务类工作底稿 nRKh|B)
authorisation 授权 9L+dN%C
authorisation of transaction 交易的授权 78't"2>
availability 可获得性 B16,c9[
B fg1_D
balance 余额;差额;平衡 *,Bo $:(n
balance sheet 资产负债表 5x";}Vp>P
bank 银行 -:w+`x?XaB
bank account 银行账户,银行户头 mouLjT&p
bank statement 银行对账单 % j4
barter transaction 易货交易,以物换物交易 Zi$v- b*<
basis of audit 审计依据 <4!SQgL
basis of preparation (会计报表的)编制基础 e)I-|Q4^%
book of account 账目,账簿 cTW3\S=
borrowing 借款,贷款,借债 tY=sl_
branch 分支,分支机构,分店 ^^M
Vd@,i
brought forward (账户余额等的)承上年,承上期,承上页 sBozz #
budget 预算
FOz7W
building 建筑物;大楼 EMyMed_
business conditions 业务情况,经营情况 ^(5Up=.EA
business licence (企业等的)营业执照 v`i9LD0(
business relation 业务关系 WVPnyVDc
+AVYypql8K