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 y^:!]-+
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审计词汇英汉对照 c%_I|h<?iT
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ability to continue as a going concern 持续经营能力 xMNUyB{?
acceptability 可接受性,可接受程度 1e.V%!Xk
acceptable level of detection risk 检查风险的可接受水平 n}(/>?/
acceptance of engagement 接受委托 m[6
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accepting the engagement for the first time 首次接受委托 VWqmqR%
access to asset 对资产的接触 :/
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according to 根据,依据,依照 lB9 9J"A
account balance 账户余额 T:&
account for 对……进行会计处理,核算;解释 hw
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accounting 会计,会计学 33dHTV
accounting advisory serve 会计咨询服务 SoX\S|}%6[
accounting firm 会计师事务所 'E FP/(2J
accounting information 会计信息,会计资料 $'FPsoH
accounting period 会计期间 \^O&){q(9
accounting policies 会计政策 tB4dkWt.}
accounting professional bodies 会计职业组织,会计职业团体 Nv!If$d
accounting records 会计记录 9<BC6M_/
accounting responsibility 会计责任 (D5 dN\
accounting service 会计服务 T.\=R
accounting standards 会计准则 c:(Xkzj
Accounting Standards for Business Enterprises 企业会计准则 ~R-P%l P
accounting system 会计系统 EM9K^l`
accounting treatment 会计处理 P%w)*);
accuracy 准确性,精确性 r:fMd3;gq
additional audit procedures 追加审计程序 SPfz/ q{
addressee 收件人,收信人 *Ii_dpJ
Administration of State-owned Assets (the~) 国有资产管理局 jd]Om
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administrative laws and regulations 行政法规 J:g4ES-/
adverse impact 不利影响,负面影响 r'!L}^n
adverse opinion 反对意见 wq$+m(
advisory group 咨询组,顾问组 XS+2OutVo
agency fee 代理费,代理费用 L-Io!msb
aggregate 总计,合计为…… @I_!q*
alternation of document and record 变造文件和记录 4#?Sxs
alternative audit procedures 替代审计程序,备选审计程序 BN??3F8C
amend 修改,修订 1.29%O8V_
amortisation 摊销
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analytical capacity 分析能力 _Q XC5i
analytical procedures 分析性程序 66ULR&D8
annual financial statements 年度会计报表,年度财务报表 ejs_ ?
appendix 附录,附表 (R^X3
applicable 适用的 &c[.&L,w4
applicable laws and regulations 适用的法规 Egy#_ RT{
application systems 应用系统 j{ QzD^t
apply consistently 一贯地执行,一贯地实施 /j%(Z/RM
appropriate 适当的,合适的; S9\_ODv
征用,挪用 'x/pV5[hQ
appropriate authorization 适当的授权 ->"Z1
appropriateness of audit evidence 审计证据的适当性 tZ|0w
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approval 批准,核准 h"O4r8G}
assertion (会计报表上的)认定;确认 g~ubivl2
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;5S'?fj
asset 资产,财产 FYe#x]ue
asset restructuring 资产重组 #R^^XG`1
assignment of duties 职责的划分 E~]37!,\\9
assistant 助理,助理人员 Z'hHXSXM
associated company 联属公司,联营公司 LT+
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association 联合,结合;协会,社团 ZQ@Ul
assumption 假设,假定 H5MO3DJ
at a given date 在某一特定时日 vG X
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attestation 鉴证,公证 7LotN6H
attestation service 鉴证服务 ylTX
audit adjustment 审计调整 M%{
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audit areas 审计领域 y6#AL<W@=
audit conclusion 审计结论 .|?UqZ(,
audit effectiveness 审计效果 *I)F5M
audit efficiency 审计效率 <PMQ$s>KK
audit engagement letter 审计业务约定书 J_-K"T|f
audit evidence 审计证据 Ec3TY<mVr
audit fee 审计费 qS|ns'[
audit files 审计档案 ]7|Zs]6
audit findings 审计中发现的事项 {wK|C<K
audit implementation stage 审计实施阶段 Kg8n3pLAX
audit mark 审计标识 OV>JmYe1{/
audit materiality 审计重要性 "@s</HGo
audit method 审计方法 vyS8yJUY
audit objective 审计目标,审计目的 f3;.+hJ])
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 @1c[<3xJT
audit period 被审计期间,被审计年度 nNc>nB1
audit plan 审计计划 Bjc<d,]
audit planning 编制审计计划,制定审计计划,审计计划 Ns2<wl-
audit planning stage 审计计划阶段 ,SV34+(
audit procedure 审计程序 #
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audit programme 审计程序表,具体审计计划 @sPuc.
audit report 审计报告 ]=Tle&yM+T
audit report with a disclaimer of opinion 拒绝表示意见审计报告 YP4lizs.
audit report with a qualified opinion 有保留意见的审计报告 *!5X!\e_
audit report with an adverse opinion 否定意见的审计报告 |~]@hs~
audit report with dual dates 双重日期审计报告 x?6
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audit reporting stage 审计报告阶段 Bx" eX>A8
audit responsibility 审计责任 hI6Tp>b*~
audit results 审计结果 qmy3pnL
audit risk 审计风险 cLm|^j/
audit sampling 审计抽样 3'jH,17lWV
audit sampling techniques 审计抽样方法,审计抽样技术 SoJ=[5W
audit strategies 审计策略 KAI/*G\z
audit summary 审计总结,审计小结 0wE)1w<C~
audit team 审计小组 \c(Z?`p]R1
audit test 审计测试 VRQD
audit trail 审计轨迹 )<K3Fz
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audit work 审计工作 o=)["V
audit working paper 审计工作底稿 B;Dl2k^L
audited financial statement 审计会计报表,已审计财务报表 _C4N6YdU
Auditing Guidelines (the~) 审计规范指南 zd0[f3~
auditing standards 审计准则 g3*J3I-O
audit-oriented working paper (审计)业务类工作底稿 Y'U]!c9
authorisation 授权 k [eWhdSw
authorisation of transaction 交易的授权 7=`_UqCV
availability 可获得性 3uy^o
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balance 余额;差额;平衡 Lk`,mjhk
balance sheet 资产负债表 Qj
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bank 银行 {8e4TD9E0
bank account 银行账户,银行户头 CFW#+U#U
bank statement 银行对账单 T`W37fz0
barter transaction 易货交易,以物换物交易 ., =\/ C<
basis of audit 审计依据 MZWicfUy
basis of preparation (会计报表的)编制基础 S2PPwCU
book of account 账目,账簿 w|[{xn^R
borrowing 借款,贷款,借债 "QLp%B,A
branch 分支,分支机构,分店 bH`r=@.:cu
brought forward (账户余额等的)承上年,承上期,承上页 dw YGhhm
budget 预算 p%#=OtkC
building 建筑物;大楼 Y+Cqc.JBQ
business conditions 业务情况,经营情况 c 4
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business licence (企业等的)营业执照 I4Rd2G_
business relation 业务关系 p/ au.mc
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