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 0CVsDVA
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审计词汇英汉对照 {p*hN i)0
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ability to continue as a going concern 持续经营能力 "K$ Wh1<7
acceptability 可接受性,可接受程度 ZJI1NCBZ
acceptable level of detection risk 检查风险的可接受水平 NZ+?Ydr8k
acceptance of engagement 接受委托 iI@Gyq=
accepting the engagement for the first time 首次接受委托 N7HbOLpM
access to asset 对资产的接触 b^l
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according to 根据,依据,依照 0O['-x
account balance 账户余额 Jyz$&jqyr'
account for 对……进行会计处理,核算;解释 L3=YlX`UL
accounting 会计,会计学 ,ORG"]_F
accounting advisory serve 会计咨询服务 HHIUl,P
accounting firm 会计师事务所 hKzBq*cV
accounting information 会计信息,会计资料 xlPcg7
accounting period 会计期间 <;,S"e
accounting policies 会计政策 N} x/&e
accounting professional bodies 会计职业组织,会计职业团体 lgjoF_D
accounting records 会计记录 qp~4KukL
accounting responsibility 会计责任 x+*L5$;h
accounting service 会计服务 peTO-x^a-
accounting standards 会计准则 [cTRz*\s
Accounting Standards for Business Enterprises 企业会计准则 5nxS+`Pn.)
accounting system 会计系统 F3Ak'h{Ay
accounting treatment 会计处理 DvRA2(M
accuracy 准确性,精确性 hDD~,/yVxs
additional audit procedures 追加审计程序 X.T\=dm%v
addressee 收件人,收信人 ++Ys9Y)*,
Administration of State-owned Assets (the~) 国有资产管理局 !AD0-fZ
administrative laws and regulations 行政法规 Ky'3z"
adverse impact 不利影响,负面影响 32bkouq
adverse opinion 反对意见 O2'bNR
advisory group 咨询组,顾问组 ll<9f)
agency fee 代理费,代理费用 iQm.]A
aggregate 总计,合计为…… 5fj
alternation of document and record 变造文件和记录 UP~WP@0F
alternative audit procedures 替代审计程序,备选审计程序 I"F
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amend 修改,修订 AK~`pq[.
amortisation 摊销 K5)yM @cq
analytical capacity 分析能力 kuTq8p2E
analytical procedures 分析性程序 9#EHXgz
annual financial statements 年度会计报表,年度财务报表 l#5~t|\
appendix 附录,附表 _,Rsl$Tk'
applicable 适用的 \%-E"[!
applicable laws and regulations 适用的法规 #E$Z[G]
application systems 应用系统 35%[DUkb
apply consistently 一贯地执行,一贯地实施 z*dQIC
appropriate 适当的,合适的; >TlW]st
征用,挪用 O7'<I|aD
appropriate authorization 适当的授权 zU4V^N'
appropriateness of audit evidence 审计证据的适当性 { /F rs*AF
approval 批准,核准 i!1ho T$
assertion (会计报表上的)认定;确认 #4P3xa
assessed level of control risk 对控制风险的评估,控制风险的评估水平 l?o-!M{
asset 资产,财产 T<TcV9vM
asset restructuring 资产重组 x!"SD3r=4>
assignment of duties 职责的划分 L=
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assistant 助理,助理人员 [w+h-q
associated company 联属公司,联营公司 \ifK~?
association 联合,结合;协会,社团 DD/>{kff
assumption 假设,假定 &*G5J7%w
at a given date 在某一特定时日 $S6HZG:N
attestation 鉴证,公证 c%AFo]H
attestation service 鉴证服务 wQD0vsD
audit adjustment 审计调整 E'e8&3!bx
audit areas 审计领域 W.#}qK"
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audit conclusion 审计结论 ,?xLT2>J_
audit effectiveness 审计效果 @pF
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audit efficiency 审计效率 (B_7\}v|_
audit engagement letter 审计业务约定书 (|0.m8D~D
audit evidence 审计证据 &dhcKO<4
audit fee 审计费
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audit files 审计档案
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audit findings 审计中发现的事项 Pl rkgS0J
audit implementation stage 审计实施阶段 ibd$%;bX3
audit mark 审计标识 aN^]bs?R
audit materiality 审计重要性 [x2JFS#4
audit method 审计方法 54q4CagFq
audit objective 审计目标,审计目的 lZ|L2Yg3uB
audit of financial statements 会计报表审计,财务报表审计 Q0zW ]a
audit opinion 审计意见 YG0Px Zmi
audit period 被审计期间,被审计年度 ..t,
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audit plan 审计计划 @4IW=V
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 YCa@R!M*O
audit procedure 审计程序 qP~WEcH`[
audit programme 审计程序表,具体审计计划 Ds%9cp*6
audit report 审计报告 A}t
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 q,[k7&HS
audit report with a qualified opinion 有保留意见的审计报告 403[oOj
audit report with an adverse opinion 否定意见的审计报告 0HGl f
audit report with dual dates 双重日期审计报告 Q~Ay8L+
audit reporting stage 审计报告阶段 bA}AD`5
audit responsibility 审计责任 FJP< bREQ
audit results 审计结果 Z[",$Lt
audit risk 审计风险 di~]HUZh)
audit sampling 审计抽样 K)\(wxv
audit sampling techniques 审计抽样方法,审计抽样技术 ShQ|{P9
audit strategies 审计策略 8zhBA9Y#~
audit summary 审计总结,审计小结 F%xK"l`&
audit team 审计小组 `NBbTQtgO
audit test 审计测试 O^5
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audit trail 审计轨迹 ;{|X,;s
audit work 审计工作 ;Vg^!]LL#
audit working paper 审计工作底稿 b2N6L2~V
audited financial statement 审计会计报表,已审计财务报表 y|$R`P
Auditing Guidelines (the~) 审计规范指南 0,HqE='w
auditing standards 审计准则 F\a]n^
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audit-oriented working paper (审计)业务类工作底稿 ~12_D'8D[
authorisation 授权 S_J,[#&
authorisation of transaction 交易的授权 lC0~c=?J
availability 可获得性 PU W[e%
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balance 余额;差额;平衡 {m[s<A(
balance sheet 资产负债表 93j{.0]X
bank 银行 JIzY,%`\
bank account 银行账户,银行户头 6?N4l ]l
bank statement 银行对账单 ZWO)tVw9G
barter transaction 易货交易,以物换物交易 lsk_P&M
basis of audit 审计依据 Fh K&@@_
basis of preparation (会计报表的)编制基础 8".2)W4*
book of account 账目,账簿 cJCU*(7&
borrowing 借款,贷款,借债 H@GE)I>^@
branch 分支,分支机构,分店 OTj,O77k
brought forward (账户余额等的)承上年,承上期,承上页 tJNIr5o
budget 预算 t8QRi!\=
building 建筑物;大楼 l3.
business conditions 业务情况,经营情况 (89Ji'dc
business licence (企业等的)营业执照 .u l
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business relation 业务关系 kY"KD22a
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