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 gDH x+"?
ck;owGlT
审计词汇英汉对照 yTk9+ >
H]-nm+
A [Z 1Eje X
a2z o_h2R
Eyuc~[
ability to continue as a going concern 持续经营能力 1FuChd
acceptability 可接受性,可接受程度 x&sF_<[
acceptable level of detection risk 检查风险的可接受水平 !Lo{zTDW
acceptance of engagement 接受委托 DwI)?a_+
accepting the engagement for the first time 首次接受委托 FU<rE&X2:
access to asset 对资产的接触 RZ -w,~
according to 根据,依据,依照 0xsvxH"*
account balance 账户余额 h<
uQ~CQg
account for 对……进行会计处理,核算;解释 Ofn:<d
accounting 会计,会计学
RGcT
accounting advisory serve 会计咨询服务 ;^;5"nh
accounting firm 会计师事务所 k[][Md2Vh
accounting information 会计信息,会计资料 wvfCj6}S&
accounting period 会计期间 u931^~Ci
accounting policies 会计政策 YWTo]DJV
accounting professional bodies 会计职业组织,会计职业团体 E-RbFTVBA
accounting records 会计记录 BD#4=u
accounting responsibility 会计责任 bF3j* bpO"
accounting service 会计服务 ;@sxE}`?g
accounting standards 会计准则 SU*P@?:/}
Accounting Standards for Business Enterprises 企业会计准则 >k:)'*
accounting system 会计系统 q,2
@X~T
accounting treatment 会计处理 $
.`(2
accuracy 准确性,精确性 sQR;!-j
additional audit procedures 追加审计程序 !-: a`Vs+
addressee 收件人,收信人 8F%TZM
Administration of State-owned Assets (the~) 国有资产管理局 E-r/$&D5mP
administrative laws and regulations 行政法规 xx%WIY:}
adverse impact 不利影响,负面影响 Od
"-w<'
adverse opinion 反对意见 m^`X|xK-
advisory group 咨询组,顾问组 UHXlBH@
agency fee 代理费,代理费用 H`fkds
aggregate 总计,合计为…… v5&WW?IBQ
alternation of document and record 变造文件和记录 !
$n^Ze2 !
alternative audit procedures 替代审计程序,备选审计程序 aPWFb.JO4
amend 修改,修订 4*'NpqC(_
amortisation 摊销 NvYgRf}uh
analytical capacity 分析能力 ^ K/B[8
analytical procedures 分析性程序
X!&=S!}
annual financial statements 年度会计报表,年度财务报表 ImgKqp0Z
appendix 附录,附表 1cUC>_%?
applicable 适用的 ,2u]rLxx;
applicable laws and regulations 适用的法规 lk8VJ~2d
application systems 应用系统 )m?oQ#`m
apply consistently 一贯地执行,一贯地实施 f3nib8B'
appropriate 适当的,合适的; cZ5[A T
征用,挪用 m|p}Jf!
appropriate authorization 适当的授权 :5;[Rg5
2
appropriateness of audit evidence 审计证据的适当性 \2W( >_z
approval 批准,核准 18a6i^7
assertion (会计报表上的)认定;确认 =\`9 \Gd
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )M1.>?b
asset 资产,财产 |]Ockg[
asset restructuring 资产重组 aX0sy\Z]j
assignment of duties 职责的划分 Dt8eVWkN ~
assistant 助理,助理人员 5o&L|7]
associated company 联属公司,联营公司 K?P.1H`
association 联合,结合;协会,社团 0ro)e~_@*
assumption 假设,假定 d`^j\b>5(
at a given date 在某一特定时日 <OpiD%Ctx
attestation 鉴证,公证 Dz.U&+*
attestation service 鉴证服务 i^j{l_-JE
audit adjustment 审计调整 WMrK8e'
audit areas 审计领域 N$p O] p
audit conclusion 审计结论 6Bs_"
P[
audit effectiveness 审计效果 ; <3w ,r
audit efficiency 审计效率 3<B{-z
audit engagement letter 审计业务约定书 )00#Rrt
9
audit evidence 审计证据 n_iq85
audit fee 审计费 E|#'u^`yv
audit files 审计档案 *,mbZE=<
audit findings 审计中发现的事项 ^
.>)*P
audit implementation stage 审计实施阶段 I#9A\.pO
audit mark 审计标识 z^~fVl
audit materiality 审计重要性 B,}%1+*
audit method 审计方法 'v4AM@%u
audit objective 审计目标,审计目的 %o.+B~r
audit of financial statements 会计报表审计,财务报表审计 z.#gpTXD
audit opinion 审计意见 Bf[D&O
audit period 被审计期间,被审计年度 'M YqCfIK
audit plan 审计计划 `4XfT.9GT
audit planning 编制审计计划,制定审计计划,审计计划 -j<m0XUQ
audit planning stage 审计计划阶段 =yk#z84<
audit procedure 审计程序 .] 5
&\
audit programme 审计程序表,具体审计计划 7M5HIK6_
audit report 审计报告 c~
@I1M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {_PV~8u
audit report with a qualified opinion 有保留意见的审计报告 :Ruj;j
audit report with an adverse opinion 否定意见的审计报告 3
nb3rHQ
audit report with dual dates 双重日期审计报告 Dt
yT8kr
audit reporting stage 审计报告阶段 LTG/gif[u
audit responsibility 审计责任 RDk{;VED{
audit results 审计结果 0W#.$X5
audit risk 审计风险 2L ~U^
audit sampling 审计抽样 ;z!~-ByzL
audit sampling techniques 审计抽样方法,审计抽样技术 rXvvJIbi
audit strategies 审计策略 Onby=Y
o6
audit summary 审计总结,审计小结 L2AZ0E"ub
audit team 审计小组 [96|xe\s
audit test 审计测试 (]'4_~e
audit trail 审计轨迹 v||8Q\d
audit work 审计工作 QR<IHE{~8
audit working paper 审计工作底稿 7vgz=-
MZ#
audited financial statement 审计会计报表,已审计财务报表 ,NKDEcw]
Auditing Guidelines (the~) 审计规范指南 IB(5 &u.
auditing standards 审计准则 sg{>-
KHM
audit-oriented working paper (审计)业务类工作底稿 hNSV}~h
authorisation 授权 mLKwk6I
authorisation of transaction 交易的授权 ZJ u\
availability 可获得性 ]'MLy#9
B Va?wG3 w
balance 余额;差额;平衡 8V.x%T
balance sheet 资产负债表 *m2J$9q
bank 银行 GiI2nHZc
bank account 银行账户,银行户头 8M8=uw~#
bank statement 银行对账单 %F1 Ce/
barter transaction 易货交易,以物换物交易 866n{lyL
basis of audit 审计依据 M {_`X
basis of preparation (会计报表的)编制基础 ^BSMlKyB
book of account 账目,账簿 `[/B
G)4
borrowing 借款,贷款,借债 f`P%aX'cBQ
branch 分支,分支机构,分店 Q{V|{yV^y
brought forward (账户余额等的)承上年,承上期,承上页 X|@|ZRN
budget 预算 i$ "B
building 建筑物;大楼 !Vv$
business conditions 业务情况,经营情况 !&ac}uD^g
business licence (企业等的)营业执照 EivZI<<a
business relation 业务关系 VI[ikNpX
?,TON5Fl-