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 j\)H
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审计词汇英汉对照 *$,+`+
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ability to continue as a going concern 持续经营能力 J%v5d*$.
acceptability 可接受性,可接受程度 )@7DsV/M
acceptable level of detection risk 检查风险的可接受水平 M]_E
acceptance of engagement 接受委托 ?T*";_o,B
accepting the engagement for the first time 首次接受委托 >Wi s.e%b
access to asset 对资产的接触 4 rB8Nm1
according to 根据,依据,依照 I lG:X)V%
account balance 账户余额 0Oxz3r%}r
account for 对……进行会计处理,核算;解释 :X>DkRP
accounting 会计,会计学 sOC&Q&eg
accounting advisory serve 会计咨询服务 U{1z;lJ
accounting firm 会计师事务所 Df=q-iq<{/
accounting information 会计信息,会计资料 ?C;JJ#Ho
accounting period 会计期间 |qUrEGjiSS
accounting policies 会计政策 7[o {9Yp&
accounting professional bodies 会计职业组织,会计职业团体 |HbEk[?^s
accounting records 会计记录 `.BR=['O
accounting responsibility 会计责任 5{l1A(b
accounting service 会计服务 (aKZ5>>cN
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 " ~$$
accounting system 会计系统 !oMt_k X
accounting treatment 会计处理 M []OHw
accuracy 准确性,精确性 }B)jq`a?|\
additional audit procedures 追加审计程序 p5*lEz|$
addressee 收件人,收信人 gg]~2f
Administration of State-owned Assets (the~) 国有资产管理局 l]5%
administrative laws and regulations 行政法规 !Yh}H<w0
adverse impact 不利影响,负面影响 HHS45kg[c
adverse opinion 反对意见 'DAltr<
advisory group 咨询组,顾问组 U"5q;9#q
agency fee 代理费,代理费用 Yo2Trh
aggregate 总计,合计为…… 1D1b"o
alternation of document and record 变造文件和记录 |~$7X
alternative audit procedures 替代审计程序,备选审计程序 *SZ>upg
amend 修改,修订 %W;u}`
amortisation 摊销 g_ M-F
analytical capacity 分析能力 TETsg5#
analytical procedures 分析性程序 9*p G?3*I
annual financial statements 年度会计报表,年度财务报表 4
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appendix 附录,附表 YNM\pX'
applicable 适用的 |=3 *;}
applicable laws and regulations 适用的法规 T
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application systems 应用系统 i$
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apply consistently 一贯地执行,一贯地实施 878tI3-
appropriate 适当的,合适的; N$Hqa^!'T
征用,挪用 )73DT3-0$
appropriate authorization 适当的授权 q<XcOc5
appropriateness of audit evidence 审计证据的适当性 +89o`u_l%
approval 批准,核准 .
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assertion (会计报表上的)认定;确认 NgxO&Zp
assessed level of control risk 对控制风险的评估,控制风险的评估水平 "k>bUe|RG
asset 资产,财产 ZjD2u8e
asset restructuring 资产重组 :&$Xe1)i]
assignment of duties 职责的划分 MVAc8d S
assistant 助理,助理人员 )6G+ tU'
associated company 联属公司,联营公司 +{ab1))/
association 联合,结合;协会,社团 l$`G:%qHj
assumption 假设,假定 c~oe,9
at a given date 在某一特定时日 @Z2/9K%1'
attestation 鉴证,公证 vs*I7<
attestation service 鉴证服务 '#f?#(
audit adjustment 审计调整 R6Pz#`n
audit areas 审计领域 wea\8[U3"
audit conclusion 审计结论 a}D&$yz2
audit effectiveness 审计效果 oZvG3_H4.
audit efficiency 审计效率 `q1}6U/k
audit engagement letter 审计业务约定书 SA3Y:(
audit evidence 审计证据 }2xb&6g~o
audit fee 审计费 Prt
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audit files 审计档案 2$Y3[$
audit findings 审计中发现的事项 H2]BMkum
audit implementation stage 审计实施阶段 SD I,M
audit mark 审计标识 L4mTs-M.
audit materiality 审计重要性 EEg O
audit method 审计方法 \]GGVI;u
audit objective 审计目标,审计目的 ;S=e%:zb
audit of financial statements 会计报表审计,财务报表审计 (QhAGk&lu
audit opinion 审计意见 `R ]&F$i(E
audit period 被审计期间,被审计年度 cFxSDTR
audit plan 审计计划 %>]#vQ|
audit planning 编制审计计划,制定审计计划,审计计划 GD/nR4$
audit planning stage 审计计划阶段 mZ &]
audit procedure 审计程序 | &\^n2`>
audit programme 审计程序表,具体审计计划 JgZdS-~
audit report 审计报告 ~pwY6Q
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?/L1tX)
audit report with a qualified opinion 有保留意见的审计报告 > hesxC!
audit report with an adverse opinion 否定意见的审计报告 @%7/2k
audit report with dual dates 双重日期审计报告 t9n'!
audit reporting stage 审计报告阶段 LQ|<3]
audit responsibility 审计责任 m"1
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audit results 审计结果 rr6"Y&v
audit risk 审计风险 vKV{
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audit sampling 审计抽样 QD6Z=>?S
audit sampling techniques 审计抽样方法,审计抽样技术 5[ hlg(eb
audit strategies 审计策略 -y<rM0"NE
audit summary 审计总结,审计小结 P:vX }V |[
audit team 审计小组
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audit test 审计测试 ^W{eO@
audit trail 审计轨迹 }8X:?S
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audit work 审计工作 F.&*D~f
audit working paper 审计工作底稿 aGe \.A=
audited financial statement 审计会计报表,已审计财务报表 0c{Gr 0[>
Auditing Guidelines (the~) 审计规范指南 |oB]6
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auditing standards 审计准则 DOA[iT";4
audit-oriented working paper (审计)业务类工作底稿 <`b|
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authorisation 授权 Zj5NWzj
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authorisation of transaction 交易的授权 Zr~"\llk
availability 可获得性 cbY3m Sfn*
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balance 余额;差额;平衡 F\l!A'Q+t
balance sheet 资产负债表 1gO//fdI
bank 银行 m}sh I8S
bank account 银行账户,银行户头 g8B&u u #
bank statement 银行对账单 HXz iDnj
barter transaction 易货交易,以物换物交易 Z7ZWf'o
basis of audit 审计依据 NF@i#:
basis of preparation (会计报表的)编制基础 uV#-8a5!
book of account 账目,账簿 8VKb*
borrowing 借款,贷款,借债 Gf!t< =T
branch 分支,分支机构,分店 thR|h+B
brought forward (账户余额等的)承上年,承上期,承上页 3" 8t)s
budget 预算
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building 建筑物;大楼 t4*aVHT
business conditions 业务情况,经营情况 4h[2C6
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business licence (企业等的)营业执照 :a#|
business relation 业务关系
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