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 s&A}
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审计词汇英汉对照 ]|!OP
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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 Fa?~0H/DL
acceptable level of detection risk 检查风险的可接受水平 C+'/>=>a.
acceptance of engagement 接受委托 o%v0h~tn
accepting the engagement for the first time 首次接受委托 ]*vdSr-J
access to asset 对资产的接触 34z"Pm
according to 根据,依据,依照 E;,u2[3
account balance 账户余额 !i{aMxUP
account for 对……进行会计处理,核算;解释 Q(@U2a8
accounting 会计,会计学 N2B|SO''
accounting advisory serve 会计咨询服务 !5.8]v
accounting firm 会计师事务所 FQm`~rA~zt
accounting information 会计信息,会计资料 9`wZz~hL"
accounting period 会计期间 N8k00*p65
accounting policies 会计政策 AB=daie
accounting professional bodies 会计职业组织,会计职业团体 D'7SAFOM
accounting records 会计记录 &atuK*W>
accounting responsibility 会计责任 (gy#js#
accounting service 会计服务 !LggIk1
accounting standards 会计准则 nKS7Q1+
Accounting Standards for Business Enterprises 企业会计准则 [.m`+
accounting system 会计系统 u&`XB|~
accounting treatment 会计处理 D6%J\C13`
accuracy 准确性,精确性 $AfM>+GQ`n
additional audit procedures 追加审计程序 <%($7VMev
addressee 收件人,收信人 cimp/n"
Administration of State-owned Assets (the~) 国有资产管理局 yGWxpzmRS
administrative laws and regulations 行政法规 ;hYS6
adverse impact 不利影响,负面影响 K&bzDzd `
adverse opinion 反对意见 iEd\6EZ
advisory group 咨询组,顾问组 rQk<90Ar
agency fee 代理费,代理费用 *-MM<|Qt
aggregate 总计,合计为…… C3eR)Yh
alternation of document and record 变造文件和记录 ~5_Ad\n9
alternative audit procedures 替代审计程序,备选审计程序 &Nj3h(Ll
amend 修改,修订 ]gm
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amortisation 摊销 j:5=s%S
analytical capacity 分析能力 q-.,nMUF
analytical procedures 分析性程序 ^c<ucv6.
annual financial statements 年度会计报表,年度财务报表 ;-9=RI0
appendix 附录,附表 5i>$]*o
applicable 适用的 )T';qm0w
applicable laws and regulations 适用的法规 WfWN(:dF
application systems 应用系统 =G]1LTI
apply consistently 一贯地执行,一贯地实施 G;&-\0>W
appropriate 适当的,合适的; 87Oad@FOr
征用,挪用 V"*O=h
appropriate authorization 适当的授权 .P;*D ws
appropriateness of audit evidence 审计证据的适当性 v 0
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approval 批准,核准 `4(e
assertion (会计报表上的)认定;确认 M*z~gOZ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 .Si,dc\
asset 资产,财产 %70~M_
asset restructuring 资产重组 )Gj8X}DM
assignment of duties 职责的划分 v\!Be[ ?
assistant 助理,助理人员 fF?z|
associated company 联属公司,联营公司 <0H"|:W>I]
association 联合,结合;协会,社团 0ZBJ~W
assumption 假设,假定 sArhZ
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at a given date 在某一特定时日 c\iA89msp
attestation 鉴证,公证 8dZ0rPd?
attestation service 鉴证服务
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audit adjustment 审计调整 }!;s.[y
audit areas 审计领域 Y,WuBH
audit conclusion 审计结论 >_o}
audit effectiveness 审计效果 z54EG:x.7^
audit efficiency 审计效率 [onGNq?#
audit engagement letter 审计业务约定书 3{ LP?w:@
audit evidence 审计证据 |UK}
audit fee 审计费 nN*w~f"
audit files 审计档案 ;u;# g
audit findings 审计中发现的事项 86(I^=
audit implementation stage 审计实施阶段 N$h{Yvbn
audit mark 审计标识 $UgA0]qn
audit materiality 审计重要性 k *Q<3@S
audit method 审计方法 j<u@j+V
audit objective 审计目标,审计目的 \]=7!RQ\
audit of financial statements 会计报表审计,财务报表审计 FO!]P
audit opinion 审计意见
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audit period 被审计期间,被审计年度 5"HVBfFk
audit plan 审计计划 4G$|Rx[{,
audit planning 编制审计计划,制定审计计划,审计计划 2ggdWg7z
audit planning stage 审计计划阶段 y$@ZN~8
audit procedure 审计程序 )#.<]&P }
audit programme 审计程序表,具体审计计划 ?%`@ub$
audit report 审计报告 )Z(TCJ~~!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 VG,u7A*Z#
audit report with a qualified opinion 有保留意见的审计报告 c/zJv*}x?
audit report with an adverse opinion 否定意见的审计报告 ,_yhz0.
audit report with dual dates 双重日期审计报告 :Qumb
audit reporting stage 审计报告阶段 Rn{iaM2Y<
audit responsibility 审计责任 kBYNf =
audit results 审计结果 UG2nX3?
audit risk 审计风险 T(e!_VY|m
audit sampling 审计抽样 c}y [[EX
audit sampling techniques 审计抽样方法,审计抽样技术 {.QEc0-
audit strategies 审计策略 s0DGC
audit summary 审计总结,审计小结 v1%uxthW
audit team 审计小组 HvM)e.!
audit test 审计测试 hg+X(0
audit trail 审计轨迹 }"=AG
audit work 审计工作 R,F[XI+=N
audit working paper 审计工作底稿 bKrhIU[
audited financial statement 审计会计报表,已审计财务报表 3jlh}t>$l
Auditing Guidelines (the~) 审计规范指南 !eEHmRgg4
auditing standards 审计准则 7qj9&bEy
audit-oriented working paper (审计)业务类工作底稿 O+?<h{"
authorisation 授权 F'B8v3
authorisation of transaction 交易的授权 2_zp:v
availability 可获得性 ZJwrLV
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balance 余额;差额;平衡 }z\_;\7
balance sheet 资产负债表 uoHNn7 W
bank 银行 blTo5NLX
bank account 银行账户,银行户头 \RvvHty-V
bank statement 银行对账单 J.ck~;3
barter transaction 易货交易,以物换物交易 GlbySD@
basis of audit 审计依据 q~3,yyu
basis of preparation (会计报表的)编制基础 u>TZt]h8
book of account 账目,账簿 AgFVv5
borrowing 借款,贷款,借债 zgs (Dt;
branch 分支,分支机构,分店 D9FJ 1~
brought forward (账户余额等的)承上年,承上期,承上页 m|=H#
budget 预算 =,Dqqf
building 建筑物;大楼 f}1&HI8r
business conditions 业务情况,经营情况 QNARkYY~|
business licence (企业等的)营业执照 mnmP<<8C,
business relation 业务关系 =Qgt${|
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