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 1nu^F,
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审计词汇英汉对照 M5x U9
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ability to continue as a going concern 持续经营能力 H}:LQ~_2
acceptability 可接受性,可接受程度 ;vb8G$
acceptable level of detection risk 检查风险的可接受水平 kQ
acceptance of engagement 接受委托 +\r+n~w
accepting the engagement for the first time 首次接受委托 ~i.k$XGA
access to asset 对资产的接触 $t/x;<.H
according to 根据,依据,依照 ?@n/v
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account balance 账户余额 )+Oujt
account for 对……进行会计处理,核算;解释 nB] >!q
accounting 会计,会计学 l
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accounting advisory serve 会计咨询服务 ./$cMaDJ
accounting firm 会计师事务所 F!.E5<&7=
accounting information 会计信息,会计资料 O=9-Qv|
accounting period 会计期间 5?Wto4j
accounting policies 会计政策 Lq>&d,F06)
accounting professional bodies 会计职业组织,会计职业团体 Uw4>
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accounting records 会计记录 z
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accounting responsibility 会计责任 S'HnBn
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accounting service 会计服务 zuJtpMn
accounting standards 会计准则 ~g7l8H67
Accounting Standards for Business Enterprises 企业会计准则 PoIl>c1MS
accounting system 会计系统
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accounting treatment 会计处理 ?,yj")+
accuracy 准确性,精确性 DvM5 k
additional audit procedures 追加审计程序
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addressee 收件人,收信人 Dk5Zh+^
Administration of State-owned Assets (the~) 国有资产管理局 mYU9
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administrative laws and regulations 行政法规 A0%}v*
adverse impact 不利影响,负面影响 FaBqj1O1
adverse opinion 反对意见 nbG/c80
advisory group 咨询组,顾问组 !a~`Bs$'jr
agency fee 代理费,代理费用 ^V%rag
aggregate 总计,合计为…… "HYQqNj?Z
alternation of document and record 变造文件和记录 4ikd M/
alternative audit procedures 替代审计程序,备选审计程序 RyRpl*^
amend 修改,修订 jzK5-;b
amortisation 摊销 ~n/
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analytical capacity 分析能力 D/=5tOy
analytical procedures 分析性程序 ai*f
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annual financial statements 年度会计报表,年度财务报表 O 1oxZj
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appendix 附录,附表 B(F,h+ajy
applicable 适用的 KzQ3.)/q
applicable laws and regulations 适用的法规 '<0J@^vZ
application systems 应用系统 j w* IO
apply consistently 一贯地执行,一贯地实施 DI;DECQl$
appropriate 适当的,合适的; {-A^g!jT&
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appropriate authorization 适当的授权 >Yt/]ta4+
appropriateness of audit evidence 审计证据的适当性 we#wH-
approval 批准,核准 'Z`$n8
assertion (会计报表上的)认定;确认 /CTc7.OYt
assessed level of control risk 对控制风险的评估,控制风险的评估水平 (5Sivw*mP
asset 资产,财产 ,E|m.
asset restructuring 资产重组 Z`&
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assignment of duties 职责的划分 hva2o`
assistant 助理,助理人员
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associated company 联属公司,联营公司 _sy'.Fo
association 联合,结合;协会,社团 x3rlJs`$;
assumption 假设,假定 'q * Bdx
at a given date 在某一特定时日 sK=0Np=`
attestation 鉴证,公证 KQ[!o!%
attestation service 鉴证服务 pN\Vr8tJ
audit adjustment 审计调整 ~}ET?Q7t
audit areas 审计领域 DKVT(#@T
audit conclusion 审计结论 P_u|-~|\
audit effectiveness 审计效果 OTZ_c1"K
audit efficiency 审计效率 |;A/|F0-e
audit engagement letter 审计业务约定书 *MI*Rz?4
audit evidence 审计证据 Il`tNr
audit fee 审计费 nv<` K9d
audit files 审计档案 !Oi~:Pp
audit findings 审计中发现的事项 Rte+(- iL
audit implementation stage 审计实施阶段 g=T/_
audit mark 审计标识 *1@:'rJ
audit materiality 审计重要性 j6(?D*x
audit method 审计方法 ,_ag;pt9)
audit objective 审计目标,审计目的 \Ey~3&x9f
audit of financial statements 会计报表审计,财务报表审计 7FO'{Qq
audit opinion 审计意见 #Dfo#]k(
audit period 被审计期间,被审计年度 ]4 (?BJ
audit plan 审计计划 Z X~
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audit planning 编制审计计划,制定审计计划,审计计划 6x=YQwn~
audit planning stage 审计计划阶段
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audit procedure 审计程序 S-+M;@'Rl
audit programme 审计程序表,具体审计计划 wY"o`oZ
audit report 审计报告 f f 7(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \M]-bw`
audit report with a qualified opinion 有保留意见的审计报告 I?Q+9Rmm`J
audit report with an adverse opinion 否定意见的审计报告 Y\2|x*KwvF
audit report with dual dates 双重日期审计报告 V^Rkt%JY
audit reporting stage 审计报告阶段 6D;^uM2N
audit responsibility 审计责任 >"3>fche
audit results 审计结果 *5,c Rz
audit risk 审计风险 j<"nO(
audit sampling 审计抽样 %i)B*
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audit sampling techniques 审计抽样方法,审计抽样技术 uIMe
audit strategies 审计策略 buk=p-oi
audit summary 审计总结,审计小结 ;3C:%!CdA]
audit team 审计小组 )
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audit test 审计测试 G%#05jH
audit trail 审计轨迹 djT5X
audit work 审计工作 VhEM k\
audit working paper 审计工作底稿 T}7uew\v0<
audited financial statement 审计会计报表,已审计财务报表 e~v(eK_
Auditing Guidelines (the~) 审计规范指南 {F|48P;J
auditing standards 审计准则 o ojiJ~
audit-oriented working paper (审计)业务类工作底稿 rsa&Oo
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authorisation 授权 #t!}K_
authorisation of transaction 交易的授权 *@V*~^V"J[
availability 可获得性 v[<Bjs\q5
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balance 余额;差额;平衡 /vE]2Io
balance sheet 资产负债表 "Mmf6hu
bank 银行 cjULX+h
bank account 银行账户,银行户头 #G3N(wV3
bank statement 银行对账单 > 8]j
barter transaction 易货交易,以物换物交易 Y@ F
basis of audit 审计依据 lu UYo
basis of preparation (会计报表的)编制基础 }1+%_|Y-E
book of account 账目,账簿 kpob b
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 6-,m}Ce\
brought forward (账户余额等的)承上年,承上期,承上页 K^%-NyV
budget 预算 h[XGC=%
building 建筑物;大楼 JhR W[~
business conditions 业务情况,经营情况 Uz8hANN0_
business licence (企业等的)营业执照 Tvf~P w
business relation 业务关系 ;)!"Ty|
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