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 cf\PG&S
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审计词汇英汉对照 3K)12x$.K
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ability to continue as a going concern 持续经营能力 XFj\H(D
acceptability 可接受性,可接受程度 B!PT|
acceptable level of detection risk 检查风险的可接受水平 W~" 'a9H/
acceptance of engagement 接受委托 +V2\hq[{
accepting the engagement for the first time 首次接受委托 BH`%3Mw
access to asset 对资产的接触 *:r6E
according to 根据,依据,依照 FJI%+$]
account balance 账户余额 `5SLo=~
account for 对……进行会计处理,核算;解释 ,=Q;@Z4 vJ
accounting 会计,会计学 .(
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accounting advisory serve 会计咨询服务 B7'rbc'
accounting firm 会计师事务所 .8.4!6~@
accounting information 会计信息,会计资料 MKdS_&F;~
accounting period 会计期间 2YW|/o4
accounting policies 会计政策 XIe
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accounting professional bodies 会计职业组织,会计职业团体 B|fh 4FNy
accounting records 会计记录 c@|!0
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accounting responsibility 会计责任 !
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accounting service 会计服务 (ncm]W
accounting standards 会计准则 DfPC@`
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Accounting Standards for Business Enterprises 企业会计准则 n0\k(@+k
accounting system 会计系统 \OzPDN
accounting treatment 会计处理 8D
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accuracy 准确性,精确性 /
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additional audit procedures 追加审计程序 XJ$mRh0`K
addressee 收件人,收信人 e7O9q8b
Administration of State-owned Assets (the~) 国有资产管理局 uT
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administrative laws and regulations 行政法规 B,xohT
adverse impact 不利影响,负面影响 d O})#50f
adverse opinion 反对意见 W5)R{w0`GD
advisory group 咨询组,顾问组 AhyV
agency fee 代理费,代理费用 YK{E=<:
aggregate 总计,合计为…… tyI!y~-z
alternation of document and record 变造文件和记录 #7*{ $v
alternative audit procedures 替代审计程序,备选审计程序 {s{b
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amend 修改,修订 ^CBc~um2
amortisation 摊销 Tr6J+hS
analytical capacity 分析能力 mJ #|~I*Z-
analytical procedures 分析性程序 hx.ln6=4
annual financial statements 年度会计报表,年度财务报表 Yl$R$u)
appendix 附录,附表 n)<S5P?
applicable 适用的 #9/^)^k
applicable laws and regulations 适用的法规 DN X-\
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 fO UW{s
appropriate 适当的,合适的; Au\j6mB
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appropriate authorization 适当的授权 S-
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appropriateness of audit evidence 审计证据的适当性 sw\O\%^
approval 批准,核准 .%"s|
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assertion (会计报表上的)认定;确认 ?cB:1?\j
assessed level of control risk 对控制风险的评估,控制风险的评估水平 + g*s%^(E
asset 资产,财产 H6oU Ne
asset restructuring 资产重组 NZQl#ZJH:
assignment of duties 职责的划分 SDbR(oV
assistant 助理,助理人员 [Yyb)Qf
associated company 联属公司,联营公司 T?4
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association 联合,结合;协会,社团 e[
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assumption 假设,假定 b%TLvV 9F
at a given date 在某一特定时日 US'rhSV
attestation 鉴证,公证 />dH\KvN
attestation service 鉴证服务
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audit adjustment 审计调整 a W9_[#z5
audit areas 审计领域 +EOd9.X\~
audit conclusion 审计结论 IQ]tcSQl
audit effectiveness 审计效果 K;'s+ZD
audit efficiency 审计效率 ,7/F?!G!J
audit engagement letter 审计业务约定书 wfMtWXd;KB
audit evidence 审计证据 n7p,{KSQ
audit fee 审计费 8q/3}AnI
audit files 审计档案 \:5M0
audit findings 审计中发现的事项 v?L`aj1ox
audit implementation stage 审计实施阶段 4Q?3gA1
audit mark 审计标识 8h '~*
audit materiality 审计重要性 KB5<)[bs
audit method 审计方法 it)!-[:bm
audit objective 审计目标,审计目的 LDgGVl
audit of financial statements 会计报表审计,财务报表审计 Q~-M B]'
audit opinion 审计意见 r^Mu`*x*
audit period 被审计期间,被审计年度 K9=f`JI9
audit plan 审计计划 +#RqQ8\
audit planning 编制审计计划,制定审计计划,审计计划 sKniqWi
audit planning stage 审计计划阶段 p02E:?
audit procedure 审计程序 *Z}9S9YtN
audit programme 审计程序表,具体审计计划 [9H986=
audit report 审计报告 -RBH5+SS2
audit report with a disclaimer of opinion 拒绝表示意见审计报告 o/\f+iz7
audit report with a qualified opinion 有保留意见的审计报告 mGC! 7^_D`
audit report with an adverse opinion 否定意见的审计报告 sIz*r Gz
audit report with dual dates 双重日期审计报告 I=c}6
audit reporting stage 审计报告阶段 RA3!k&8?#
audit responsibility 审计责任 LQ{z}Ay
audit results 审计结果 SLjSNuOP
audit risk 审计风险
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audit sampling 审计抽样 P>wTp)
audit sampling techniques 审计抽样方法,审计抽样技术 %|o2d&i
audit strategies 审计策略 d#cEAy
audit summary 审计总结,审计小结 @E
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audit team 审计小组 aTi,gJ;*
audit test 审计测试 e .(
audit trail 审计轨迹 d3&l!DoX
audit work 审计工作 l}&&f8n
audit working paper 审计工作底稿 ^b&U0k$R
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 <c_'(
auditing standards 审计准则 q'CtfmI`r=
audit-oriented working paper (审计)业务类工作底稿 p;P
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authorisation 授权 +<$b6^>!$
authorisation of transaction 交易的授权 Scz/2v
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availability 可获得性 ?Vo/mtbY5X
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balance 余额;差额;平衡 %(d0`9
balance sheet 资产负债表 YJqbA?i
bank 银行 <F&53N&Zc
bank account 银行账户,银行户头 4&}dA^F
bank statement 银行对账单 0~=>:^H'`q
barter transaction 易货交易,以物换物交易 ~0T
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basis of audit 审计依据 )2g-{cYv
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 Y8@TY?
borrowing 借款,贷款,借债 jlb=]hp8%
branch 分支,分支机构,分店 N}X7g0>hV
brought forward (账户余额等的)承上年,承上期,承上页 )^[PW&=W|x
budget 预算 aC,?FWm
building 建筑物;大楼 ]`T*}$|
business conditions 业务情况,经营情况 Wo,"$Z6B
business licence (企业等的)营业执照 t(r}jU=qw
business relation 业务关系 p)YI8nW
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