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 JLV}Fw
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审计词汇英汉对照 kpreTeA]
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ability to continue as a going concern 持续经营能力 t~W4o8<w
acceptability 可接受性,可接受程度 w wRT$-!
acceptable level of detection risk 检查风险的可接受水平 ?OYwM?Uf
acceptance of engagement 接受委托 hv8[_p`>
accepting the engagement for the first time 首次接受委托 bz@=zLBt
access to asset 对资产的接触 r-Xe<|w
according to 根据,依据,依照 [
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account balance 账户余额 ^?.:}
account for 对……进行会计处理,核算;解释 3%4Mq6Q`
accounting 会计,会计学 x^#{2}4u
accounting advisory serve 会计咨询服务 LY cSMuJ
accounting firm 会计师事务所 .q[sk
accounting information 会计信息,会计资料 h/bYtE
accounting period 会计期间 1eyyu!
accounting policies 会计政策 <UHWy&+z&
accounting professional bodies 会计职业组织,会计职业团体 LOG*K;v3
accounting records 会计记录 oYm{I ~"
accounting responsibility 会计责任 ?$&rC0t
accounting service 会计服务 7<'i #E~
accounting standards 会计准则 1YD.jU^;HD
Accounting Standards for Business Enterprises 企业会计准则 KXbYv62
accounting system 会计系统 e`2R{H
accounting treatment 会计处理 ieLN;)Iy^
accuracy 准确性,精确性 1Y"qQp
additional audit procedures 追加审计程序 ao5yW;^y
addressee 收件人,收信人 <WKz,jh
Administration of State-owned Assets (the~) 国有资产管理局 `lh?Z
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administrative laws and regulations 行政法规 jqsktJw#i
adverse impact 不利影响,负面影响 JP*wi-8D
adverse opinion 反对意见 7MJ)p$&
advisory group 咨询组,顾问组 mb`}sTU).
agency fee 代理费,代理费用 5@rqU(]<
aggregate 总计,合计为…… v%~ViO
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alternation of document and record 变造文件和记录 RIqxM
alternative audit procedures 替代审计程序,备选审计程序 Q/`o6xv
amend 修改,修订 QAnf
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amortisation 摊销 Nv]/L+i
analytical capacity 分析能力 sW3D
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analytical procedures 分析性程序 (s*Uz3sq
annual financial statements 年度会计报表,年度财务报表 k)' z<EL6c
appendix 附录,附表 "EkO>M/fr
applicable 适用的 r_Yl/WW
applicable laws and regulations 适用的法规 a}7KpKCD
application systems 应用系统 HZ4
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apply consistently 一贯地执行,一贯地实施 lc(iy:z@
appropriate 适当的,合适的; 8/$iCW
征用,挪用 a2_IF,p*?
appropriate authorization 适当的授权 $
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appropriateness of audit evidence 审计证据的适当性 F9J9pgVP
approval 批准,核准 kV9NFo22
assertion (会计报表上的)认定;确认 v")
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 VOOThdR
asset 资产,财产 KCT"a:\
asset restructuring 资产重组 ?+tZP3'
assignment of duties 职责的划分 uQ+$Hzx X
assistant 助理,助理人员 9TS=>
associated company 联属公司,联营公司 LbI])M
association 联合,结合;协会,社团 !7*/lG
assumption 假设,假定 0DT2qM[,
at a given date 在某一特定时日 emIbGkH
attestation 鉴证,公证 iL'
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attestation service 鉴证服务 JY8pV+q @=
audit adjustment 审计调整 F>R)~;Ja
audit areas 审计领域 9Bw5 t@
audit conclusion 审计结论 @CUDD{1o
audit effectiveness 审计效果 /UyE- "S
audit efficiency 审计效率 t^;Fq{>
audit engagement letter 审计业务约定书 v!C+
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audit evidence 审计证据
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audit fee 审计费 (W/UR9x)|d
audit files 审计档案 Ap9wH[H
audit findings 审计中发现的事项 Fa^]\:
audit implementation stage 审计实施阶段 Jl,x~d
audit mark 审计标识 F4gc_>{|
audit materiality 审计重要性 Vo8"/]_h
audit method 审计方法 3iL&;D
audit objective 审计目标,审计目的 ..mz!:Zs0
audit of financial statements 会计报表审计,财务报表审计 ;H|M)z#[Z
audit opinion 审计意见 .Dxrc
audit period 被审计期间,被审计年度 eA^|B zU
audit plan 审计计划 9DKB+K.1
audit planning 编制审计计划,制定审计计划,审计计划 !Ve3:OZ.nO
audit planning stage 审计计划阶段 -e\56%\~_
audit procedure 审计程序 K6hNN$F!
audit programme 审计程序表,具体审计计划 sxa
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audit report 审计报告 "
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 a8$pc>2E
audit report with a qualified opinion 有保留意见的审计报告 `d#_66TLr
audit report with an adverse opinion 否定意见的审计报告 /omVMu
audit report with dual dates 双重日期审计报告 DO{4n1-U
audit reporting stage 审计报告阶段 "ET"dMxU
audit responsibility 审计责任 Us.jyg7_c
audit results 审计结果 ^Tmmx_Xw
audit risk 审计风险 .p_$]
audit sampling 审计抽样 U++UG5 c
audit sampling techniques 审计抽样方法,审计抽样技术 I]1fH
audit strategies 审计策略 b=EZtk6>
audit summary 审计总结,审计小结 3|3lUU\I
audit team 审计小组 an~Kc!Oki
audit test 审计测试 F4Z0g*^x
audit trail 审计轨迹 "rJL ^ \r
audit work 审计工作 =v9;HPiO
audit working paper 审计工作底稿 c
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audited financial statement 审计会计报表,已审计财务报表 YgDasKFm'
Auditing Guidelines (the~) 审计规范指南 ]uf_"D
auditing standards 审计准则 aR $P}]H
audit-oriented working paper (审计)业务类工作底稿 RL9P:]
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authorisation 授权 U5=J;[w}N
authorisation of transaction 交易的授权 S0yT%V
availability 可获得性 p {3|W<
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balance 余额;差额;平衡 5H2|:GzUc
balance sheet 资产负债表 1cega1s3xR
bank 银行 ;'}xD5
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bank account 银行账户,银行户头 =Y0m;-1M
bank statement 银行对账单 E
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barter transaction 易货交易,以物换物交易 0}N^l=jQ
basis of audit 审计依据 =c'LG
basis of preparation (会计报表的)编制基础 qZG >FC37
book of account 账目,账簿 d-aF-
borrowing 借款,贷款,借债 ]=Q'1%
branch 分支,分支机构,分店 [U0c
brought forward (账户余额等的)承上年,承上期,承上页 _u;
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budget 预算 LX'US-B.!
building 建筑物;大楼 lhU# /}Z
business conditions 业务情况,经营情况 &-A7%"
business licence (企业等的)营业执照 lvlH5Fc
business relation 业务关系 -d]z_
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