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 .h-:)e*
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ability to continue as a going concern 持续经营能力 D0/ \
acceptability 可接受性,可接受程度 J 6U3}SO=y
acceptable level of detection risk 检查风险的可接受水平 |XzqP +t
acceptance of engagement 接受委托 ^|5bK_Z&
accepting the engagement for the first time 首次接受委托 5 5>^H1M
access to asset 对资产的接触 a02@CsH
according to 根据,依据,依照 xV @X%E
account balance 账户余额 a*o#,T5A
account for 对……进行会计处理,核算;解释 `{s:lf
accounting 会计,会计学 dWwh?{ n
accounting advisory serve 会计咨询服务 .-T^S"`d|
accounting firm 会计师事务所 H.qp~-n
accounting information 会计信息,会计资料 #8z2>&:|
accounting period 会计期间 a938l^@;s8
accounting policies 会计政策 T52A}vf4
accounting professional bodies 会计职业组织,会计职业团体 N%'=el4L
accounting records 会计记录 \74+ cN
accounting responsibility 会计责任 g|tnYN
accounting service 会计服务 WB
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accounting standards 会计准则 %Ak"d+OH4
Accounting Standards for Business Enterprises 企业会计准则 Z.Z+cFi
accounting system 会计系统 .e%PK[o
accounting treatment 会计处理 c&z@HEzV7
accuracy 准确性,精确性 OV8Y)%t"
additional audit procedures 追加审计程序 f5<qF ]Y/
addressee 收件人,收信人 y((I2g1rv
Administration of State-owned Assets (the~) 国有资产管理局 s|.V:%9e
administrative laws and regulations 行政法规 H@GiHej
adverse impact 不利影响,负面影响 q|0L
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adverse opinion 反对意见 Eqj&SA
advisory group 咨询组,顾问组 `j{5$X
agency fee 代理费,代理费用 hdJW#,xq
aggregate 总计,合计为…… T|`nw_0
alternation of document and record 变造文件和记录 [GJ_]w^}j
alternative audit procedures 替代审计程序,备选审计程序 :
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amend 修改,修订 #G%[4.$n.
amortisation 摊销 CK
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analytical capacity 分析能力 *oqQ=#\
analytical procedures 分析性程序 i7v> 9p7
annual financial statements 年度会计报表,年度财务报表 #?-2f{
appendix 附录,附表 FWcE\;%yVg
applicable 适用的 *}DC
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applicable laws and regulations 适用的法规 q '9u8b
application systems 应用系统 }w^Hm3Y^&
apply consistently 一贯地执行,一贯地实施 p3>p1tC
appropriate 适当的,合适的; i;>Yx#
征用,挪用 6 Ty;m>j
appropriate authorization 适当的授权 9;KQ3.Fa}q
appropriateness of audit evidence 审计证据的适当性 'M+iw:R__
approval 批准,核准 E9JxntX
assertion (会计报表上的)认定;确认 *f{\ze@5=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ' ^L|}e
asset 资产,财产 Q{1Q w'+@
asset restructuring 资产重组 Ey7SQb
assignment of duties 职责的划分 #lXwBfBMf
assistant 助理,助理人员 C)66^l!x
associated company 联属公司,联营公司 L q<#
association 联合,结合;协会,社团 sw
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assumption 假设,假定 da<B6!
at a given date 在某一特定时日 2>3#/I9Y
attestation 鉴证,公证 Wv!#B$J~U
attestation service 鉴证服务 a~jU~('4}w
audit adjustment 审计调整 L,6v!9@
audit areas 审计领域 ,Axk\7-
audit conclusion 审计结论 t[/WGF&(R
audit effectiveness 审计效果 ;zk& 7P0
audit efficiency 审计效率 =wbgZr^2
audit engagement letter 审计业务约定书 1P i_V
audit evidence 审计证据 nKpXRuFn\
audit fee 审计费 Bc{j0Su
audit files 审计档案 d^AXhQjQN-
audit findings 审计中发现的事项 .)J7 \z8m
audit implementation stage 审计实施阶段 03Czx `
audit mark 审计标识 6Q\0v
audit materiality 审计重要性 _M[@a6?
audit method 审计方法 fg"]4&`j-
audit objective 审计目标,审计目的 g:&YSjO>G
audit of financial statements 会计报表审计,财务报表审计 IL*Ghq{/
audit opinion 审计意见 +ZOjbI)
audit period 被审计期间,被审计年度 Y~vyCU5nWR
audit plan 审计计划 {yFCGCs
audit planning 编制审计计划,制定审计计划,审计计划 IkW8$>
audit planning stage 审计计划阶段 2Iv&XxSo
audit procedure 审计程序 &d}1)?
audit programme 审计程序表,具体审计计划 X+6`]]
audit report 审计报告 vl1`s
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 U~h
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audit report with a qualified opinion 有保留意见的审计报告 Ed">$S
audit report with an adverse opinion 否定意见的审计报告 'YKyY:eZ
audit report with dual dates 双重日期审计报告 02+ k,xFb
audit reporting stage 审计报告阶段 ]k0Pe;<
audit responsibility 审计责任 I'W`XN
audit results 审计结果 |AD"}8
audit risk 审计风险 <K6gzi0fl
audit sampling 审计抽样 F_C7S
audit sampling techniques 审计抽样方法,审计抽样技术 I$yFCd Xr
audit strategies 审计策略 e'"2yA8dh"
audit summary 审计总结,审计小结 XR2Gw4]
audit team 审计小组 {nQ?+o3
audit test 审计测试 <V?csx/eRd
audit trail 审计轨迹 S(*u_
audit work 审计工作 (tG8HwV-
audit working paper 审计工作底稿 47<fg&T
audited financial statement 审计会计报表,已审计财务报表 K+WbxovXU
Auditing Guidelines (the~) 审计规范指南 ,hO*W-a%1
auditing standards 审计准则 G#uD CF,O
audit-oriented working paper (审计)业务类工作底稿 UQ[!k 6
authorisation 授权 0[\sz>@
authorisation of transaction 交易的授权 ,oin<K
availability 可获得性 7\;4 d4u
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balance 余额;差额;平衡 kh7RQbNY<I
balance sheet 资产负债表 kD}w5 U
bank 银行 '.{tE*
bank account 银行账户,银行户头 ICvl;Q
bank statement 银行对账单 3rdrNc
barter transaction 易货交易,以物换物交易 4fR}+[~2
basis of audit 审计依据 [:Upn)9
basis of preparation (会计报表的)编制基础 ~-J!WC==U
book of account 账目,账簿 W{@,DQ
borrowing 借款,贷款,借债 m[>pv1o
branch 分支,分支机构,分店 K$1(HbL
brought forward (账户余额等的)承上年,承上期,承上页 5u5-:#sLy
budget 预算 frh!dN
building 建筑物;大楼 e9\eh? bPU
business conditions 业务情况,经营情况 ,`Yx(4!rR
business licence (企业等的)营业执照 v~B
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business relation 业务关系 U))2?#
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