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 bs+KcY:N]
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审计词汇英汉对照 M?
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ability to continue as a going concern 持续经营能力 _
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acceptability 可接受性,可接受程度 ]|[xY8 5}
acceptable level of detection risk 检查风险的可接受水平 pY8+;w
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acceptance of engagement 接受委托 Do_L
accepting the engagement for the first time 首次接受委托 uq 6T|Zm
access to asset 对资产的接触 ]a:kP,
according to 根据,依据,依照 5 ;|9bWH
account balance 账户余额 rg'? ?rq
account for 对……进行会计处理,核算;解释 2l!"OiB.P
accounting 会计,会计学 C*gSx3OG
accounting advisory serve 会计咨询服务 71)#'ey
accounting firm 会计师事务所 uj:w^t ][
accounting information 会计信息,会计资料 !^m5by
accounting period 会计期间 \7C >4
accounting policies 会计政策 't|F}@HP
accounting professional bodies 会计职业组织,会计职业团体 F)%; gzs
accounting records 会计记录 }40/GW
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accounting responsibility 会计责任 '<}7bw}+c
accounting service 会计服务 .K7
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accounting standards 会计准则 zm~~mz A
Accounting Standards for Business Enterprises 企业会计准则 J}YI-t
accounting system 会计系统 c:$:j,i}
accounting treatment 会计处理 r2<+ =INn
accuracy 准确性,精确性 {jc~s~<#
additional audit procedures 追加审计程序 q2f/#"k
addressee 收件人,收信人 9iOlR=-*
Administration of State-owned Assets (the~) 国有资产管理局 ag+ML1#)
administrative laws and regulations 行政法规 rxz3Mqg
adverse impact 不利影响,负面影响 57j:Lw~
adverse opinion 反对意见 21WqLgT3 4
advisory group 咨询组,顾问组 Dr2h-
agency fee 代理费,代理费用 DQ9s57VxC!
aggregate 总计,合计为…… K9P"ncMt
alternation of document and record 变造文件和记录 Bs
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alternative audit procedures 替代审计程序,备选审计程序 yf8UfB#a
amend 修改,修订 -w2ga1
amortisation 摊销 JZv]tJWq
analytical capacity 分析能力 +
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analytical procedures 分析性程序 B`WfJ2*2
annual financial statements 年度会计报表,年度财务报表 pvM8PlYo]`
appendix 附录,附表
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applicable 适用的 2$Ji4`p}S
applicable laws and regulations 适用的法规 Mu (Y6
application systems 应用系统 Ab"uN
apply consistently 一贯地执行,一贯地实施 (o:CxhV
appropriate 适当的,合适的; 'wZy: c
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appropriate authorization 适当的授权 ;`+RSr^8$
appropriateness of audit evidence 审计证据的适当性 M$?6
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approval 批准,核准 395o[YZx*
assertion (会计报表上的)认定;确认 ~^euaOFU 6
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &B2c]GoW
asset 资产,财产 UxvsSHi
asset restructuring 资产重组 3D.S[^s*
assignment of duties 职责的划分 q7]W
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assistant 助理,助理人员 pd;-z
associated company 联属公司,联营公司 h@~X*yLKh
association 联合,结合;协会,社团 X|QCa@Foe
assumption 假设,假定 VoyH:
at a given date 在某一特定时日 ^hHeH:@
attestation 鉴证,公证 0B4(t6o
attestation service 鉴证服务 dbuOiZ
audit adjustment 审计调整 Wu4Nq+
audit areas 审计领域 vedMzef[@>
audit conclusion 审计结论 (XwLKkw0n
audit effectiveness 审计效果 7gMtnwT
audit efficiency 审计效率 55cldo
audit engagement letter 审计业务约定书 nMa^Eq#
audit evidence 审计证据 vg.%. ~!9
audit fee 审计费 YKg[k:F
audit files 审计档案 4@V]zfu^Q
audit findings 审计中发现的事项 &v-V_.0(H
audit implementation stage 审计实施阶段 }J
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audit mark 审计标识 3.0c/v5Go
audit materiality 审计重要性 D+)=bPMe
audit method 审计方法 j~E +6
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audit objective 审计目标,审计目的 SN{*:\>,
audit of financial statements 会计报表审计,财务报表审计 u#M)
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audit opinion 审计意见 uBTT {GGQ
audit period 被审计期间,被审计年度 UvZ@"El
audit plan 审计计划 L_|
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audit planning 编制审计计划,制定审计计划,审计计划 Tb={g;0@
audit planning stage 审计计划阶段 8$v7|S6 z
audit procedure 审计程序 Doh|G:P]#
audit programme 审计程序表,具体审计计划 B# ?2,
audit report 审计报告 a-E-hX2
audit report with a disclaimer of opinion 拒绝表示意见审计报告 jDX<iX%e
audit report with a qualified opinion 有保留意见的审计报告 M&ij[%i
audit report with an adverse opinion 否定意见的审计报告 ,/:a77
audit report with dual dates 双重日期审计报告 k4$q|x7+%
audit reporting stage 审计报告阶段 cXY'>N
audit responsibility 审计责任 ij i.3-
audit results 审计结果 bXH^Bm
audit risk 审计风险 ]X~g@O{>_
audit sampling 审计抽样 !ix<|F5
audit sampling techniques 审计抽样方法,审计抽样技术 ^B5cNEO
audit strategies 审计策略 k<| l
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audit summary 审计总结,审计小结 V*zz-
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audit team 审计小组 daIL> c"
audit test 审计测试 B#6pQp$
audit trail 审计轨迹 :#[_Osmf(
audit work 审计工作 :dguQ|e
audit working paper 审计工作底稿 EO&ACG
audited financial statement 审计会计报表,已审计财务报表 06^1#M$'
Auditing Guidelines (the~) 审计规范指南 -+rF]|Wi
auditing standards 审计准则 -t6R!ZI
audit-oriented working paper (审计)业务类工作底稿 jN%p5nZ^EK
authorisation 授权 2rCY&8
authorisation of transaction 交易的授权 0BCGJFZ{
availability 可获得性 B`B%:#
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balance 余额;差额;平衡 8M|)ojH
balance sheet 资产负债表 n<:d%&^n
bank 银行 Px#QZZ
bank account 银行账户,银行户头 Yb\\
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bank statement 银行对账单 @qPyrgy
barter transaction 易货交易,以物换物交易 'n[+r}3
basis of audit 审计依据 %Lp7@
basis of preparation (会计报表的)编制基础 2d2@ J{
book of account 账目,账簿 48CI8[T
borrowing 借款,贷款,借债 Z SRRlkU
branch 分支,分支机构,分店 ,=Nw(GI
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 w2d]96*kQe
building 建筑物;大楼 ZjZh z`
business conditions 业务情况,经营情况 1_NG+H]x9
business licence (企业等的)营业执照 d{yIy'+0/
business relation 业务关系 tw/#ENo
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