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 ]GRq
`8.32@rUB.
审计词汇英汉对照 CU`Oc>;*T
GGL4<P7
A MMr7,?,$
l}-`E@w
~)8i5p;P/k
ability to continue as a going concern 持续经营能力 /\$|D&e
acceptability 可接受性,可接受程度 ~_j%nJ
&2
acceptable level of detection risk 检查风险的可接受水平
-Fc#
acceptance of engagement 接受委托 "XsY~
accepting the engagement for the first time 首次接受委托 H1j6.i}q
access to asset 对资产的接触 }
=m?gF%3
according to 根据,依据,依照 nzJi)A./
account balance 账户余额 4NR5?s
account for 对……进行会计处理,核算;解释 & c9Fw:f;
accounting 会计,会计学 [,$mpJCI
accounting advisory serve 会计咨询服务 I_I;.Ik
accounting firm 会计师事务所 W
(c\$2`
accounting information 会计信息,会计资料 kDP^[V
P+
accounting period 会计期间 L?C~
qS2g
accounting policies 会计政策 +
siNU#!
accounting professional bodies 会计职业组织,会计职业团体 [%,=0P}
accounting records 会计记录 si.a]k/f
accounting responsibility 会计责任 d#:J\2V"R
accounting service 会计服务 SVWSO
accounting standards 会计准则 wvaIgy%z
Accounting Standards for Business Enterprises 企业会计准则 !3Z|!JY
accounting system 会计系统 `/ReJj&~
accounting treatment 会计处理 Jd2Y)
accuracy 准确性,精确性 Dlf=N$BL7d
additional audit procedures 追加审计程序 e.ym7L]$O
addressee 收件人,收信人 bK;a
V&
Administration of State-owned Assets (the~) 国有资产管理局 -t'oW*kdL
administrative laws and regulations 行政法规 ?F!J@Xn5
adverse impact 不利影响,负面影响 '"\Mjz)/
adverse opinion 反对意见 PH%gX`N
advisory group 咨询组,顾问组 UZ3Aq12U}a
agency fee 代理费,代理费用 !;C(pnE
aggregate 总计,合计为…… \0T*msYQ
alternation of document and record 变造文件和记录 'p+QFT>Ca
alternative audit procedures 替代审计程序,备选审计程序 9,> Y
amend 修改,修订 Zw
8b
-_
amortisation 摊销 >t2)Z|1
analytical capacity 分析能力 |/\1nWD
analytical procedures 分析性程序 FH(+7Lz4;
annual financial statements 年度会计报表,年度财务报表 7#.PMyK9
appendix 附录,附表 6@ ^`-N;
applicable 适用的 pcTX
Ty 28
applicable laws and regulations 适用的法规 }gRLW2&mR>
application systems 应用系统 \1'R}B@;
apply consistently 一贯地执行,一贯地实施 HwMsP$`q
appropriate 适当的,合适的; J$*["y`+
征用,挪用 N%E2
BJ?
appropriate authorization 适当的授权 PH!B /D5G
appropriateness of audit evidence 审计证据的适当性 GJfNO-
approval 批准,核准 pytfsVM
assertion (会计报表上的)认定;确认 @Hdg-f>y]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 8vo7~6yy
asset 资产,财产 ']e4!
asset restructuring 资产重组 ;OqLNfU3y
assignment of duties 职责的划分 UI|@5:J
assistant 助理,助理人员 2#}IGZ`Yp/
associated company 联属公司,联营公司 b+apN ph
association 联合,结合;协会,社团 >Nl~"J|]q
assumption 假设,假定 k\Tm?^L)
at a given date 在某一特定时日 EoWzHa
attestation 鉴证,公证 H
1i4_T
attestation service 鉴证服务 0%j;yzQ<
audit adjustment 审计调整 abP?Dj&
audit areas 审计领域 *]?YvY
audit conclusion 审计结论 D|'Z c&
audit effectiveness 审计效果 e;
r-}U
audit efficiency 审计效率 _!1c.[\T
audit engagement letter 审计业务约定书
|sM#g1D@
audit evidence 审计证据 GhA~Pj ZS
audit fee 审计费 t1s@Ub5);I
audit files 审计档案 2dW-WHaM
audit findings 审计中发现的事项 Cms"OkN
audit implementation stage 审计实施阶段 RW8u0 ?b
audit mark 审计标识 B#n}y
audit materiality 审计重要性 oD1
=}
audit method 审计方法 oYx
f((x
audit objective 审计目标,审计目的 Qn
h1su5
audit of financial statements 会计报表审计,财务报表审计 Q[tz)99~
audit opinion 审计意见 Nx
z ,/d
audit period 被审计期间,被审计年度 _Fy:3,(
audit plan 审计计划 iPNsEQ0We
audit planning 编制审计计划,制定审计计划,审计计划 >m{-&1Tx
audit planning stage 审计计划阶段 8GQs9
audit procedure 审计程序 <QLj6#d7Y
audit programme 审计程序表,具体审计计划 o|E(_Y4d
audit report 审计报告 .sMi"gg
audit report with a disclaimer of opinion 拒绝表示意见审计报告 OZ9j3Q;a$
audit report with a qualified opinion 有保留意见的审计报告 ?KW?]
o
audit report with an adverse opinion 否定意见的审计报告 <WkLwP3^
audit report with dual dates 双重日期审计报告 :Xr3 3
audit reporting stage 审计报告阶段 S@-X?Lu
audit responsibility 审计责任 (XWs4R.mkb
audit results 审计结果 $R36`wk
audit risk 审计风险 h0}-1kVT^
audit sampling 审计抽样 7@]hu^)rry
audit sampling techniques 审计抽样方法,审计抽样技术 #]^`BQ>
audit strategies 审计策略 f2f$aZ
audit summary 审计总结,审计小结 J3^Ir [
audit team 审计小组 Y:BrAa[
audit test 审计测试 X~!?t}
audit trail 审计轨迹 Yy 1Pipv
audit work 审计工作 mz'8
audit working paper 审计工作底稿 mt7:`-
audited financial statement 审计会计报表,已审计财务报表 P~>nlm82]
Auditing Guidelines (the~) 审计规范指南 M!@[lJ
auditing standards 审计准则 uS.a9
Q(
audit-oriented working paper (审计)业务类工作底稿 {
)K(}~VD
authorisation 授权 Q"uu&JC
authorisation of transaction 交易的授权 !OemS7{
availability 可获得性 yY|U}]u!V
B N?:S?p9R@
balance 余额;差额;平衡 I!~Omr@P
balance sheet 资产负债表 '.yr8
bank 银行 5J3kQ;5Q?
bank account 银行账户,银行户头 qIp`'.#m
bank statement 银行对账单 :6{HFMf"
barter transaction 易货交易,以物换物交易 JOk`emle
basis of audit 审计依据 FA,CBn5%
basis of preparation (会计报表的)编制基础 Hq8.O/Y"=
book of account 账目,账簿 ,pepr9Yd
borrowing 借款,贷款,借债 '(*D3ysU
branch 分支,分支机构,分店 L.[2l Q
brought forward (账户余额等的)承上年,承上期,承上页 ~coG8r"o
budget 预算 euK!JZ
building 建筑物;大楼 UzXbaQQ2g
business conditions 业务情况,经营情况 g`8|jg0]`I
business licence (企业等的)营业执照 *
x!5I$~J
business relation 业务关系 :#;?dMkTY
|R
;=P(0it