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 mDABH@R
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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 5lmHotj#
acceptability 可接受性,可接受程度 TER=*"!
acceptable level of detection risk 检查风险的可接受水平 )9G[dDeC
acceptance of engagement 接受委托 %N6A+5H
accepting the engagement for the first time 首次接受委托 x /S}Q8!"}
access to asset 对资产的接触 7kLz[N6Ll
according to 根据,依据,依照 /{l$sBUL
account balance 账户余额 `2WFk8) F
account for 对……进行会计处理,核算;解释 "Yv_B3p
accounting 会计,会计学 ]@c+]{
accounting advisory serve 会计咨询服务 ^ogt+6c
accounting firm 会计师事务所 286;=rN]*
accounting information 会计信息,会计资料 bHYy }weZ
accounting period 会计期间 4jMFr,
accounting policies 会计政策 rQs
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accounting professional bodies 会计职业组织,会计职业团体 8I?Wt
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accounting records 会计记录 6r0krbN
accounting responsibility 会计责任 ~"H,/m%2o
accounting service 会计服务 [wOn|)&
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accounting standards 会计准则 G@\1E+Ip
Accounting Standards for Business Enterprises 企业会计准则 $y &E(J
accounting system 会计系统 +F` S>U
accounting treatment 会计处理 #e1>H1eU
accuracy 准确性,精确性 Wx}8T[A}
additional audit procedures 追加审计程序 X1|njJGO1
addressee 收件人,收信人 drP=A~?&:
Administration of State-owned Assets (the~) 国有资产管理局 %QGC8Tz
administrative laws and regulations 行政法规 \;3~a9q%
adverse impact 不利影响,负面影响 |Nn)m
adverse opinion 反对意见 dJoaCf`w
advisory group 咨询组,顾问组 t;Sb/ 3
agency fee 代理费,代理费用 ?0?#U0(;u
aggregate 总计,合计为…… ,/%=sux
alternation of document and record 变造文件和记录 +b<FO+E_
alternative audit procedures 替代审计程序,备选审计程序 $\BE&4g
amend 修改,修订 &*,#5.
amortisation 摊销 wC+u73599
analytical capacity 分析能力 I\{
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analytical procedures 分析性程序 Q5`*3h6p=
annual financial statements 年度会计报表,年度财务报表 Y|f[bw
appendix 附录,附表 SiRaFj4s"
applicable 适用的 oy=js -
applicable laws and regulations 适用的法规 .CABH,Po:
application systems 应用系统 ?k&Vy
apply consistently 一贯地执行,一贯地实施 -q1??u
appropriate 适当的,合适的; vhW2PzHFRi
征用,挪用 mbxZL<ua
appropriate authorization 适当的授权 ci.+pF
appropriateness of audit evidence 审计证据的适当性 zuad~%D<I
approval 批准,核准 T{.pM4Hd
assertion (会计报表上的)认定;确认 f!uw zHA`?
assessed level of control risk 对控制风险的评估,控制风险的评估水平 TH&U
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asset 资产,财产 Y-_`23x`
asset restructuring 资产重组 jh%Eq+#S
assignment of duties 职责的划分 Vpz\.]
assistant 助理,助理人员 Ts[_u@
associated company 联属公司,联营公司 y<|7z99L
association 联合,结合;协会,社团 hHGoP0/o
assumption 假设,假定 <4si/
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at a given date 在某一特定时日 EF[@$j
attestation 鉴证,公证 5y[Oj^
attestation service 鉴证服务 X::JV7hu
audit adjustment 审计调整 x7&B$.>3
audit areas 审计领域 dO<ERY
audit conclusion 审计结论 HZC"nb}r4
audit effectiveness 审计效果 ]Kt6^|S$a
audit efficiency 审计效率 {0wIR_dGX
audit engagement letter 审计业务约定书 DS(}<HK{
audit evidence 审计证据 {j?FNOJn
audit fee 审计费 xQ-<WF1i
audit files 审计档案 %~H-)_d20
audit findings 审计中发现的事项 ?}tFN_X"
audit implementation stage 审计实施阶段 df
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audit mark 审计标识 {9&;Q|D z
audit materiality 审计重要性 (z{#Eq4
audit method 审计方法 x;P_1J
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audit objective 审计目标,审计目的 !*dI|k
audit of financial statements 会计报表审计,财务报表审计 ;~)5s'
audit opinion 审计意见 }%ojw |
audit period 被审计期间,被审计年度 0WW2i{7`U
audit plan 审计计划 mP~QWx![N
audit planning 编制审计计划,制定审计计划,审计计划 f;o5=)Y
audit planning stage 审计计划阶段 MDZ640-Y
audit procedure 审计程序 ifMRryN4
audit programme 审计程序表,具体审计计划 S"bg9o
audit report 审计报告 o4F2%0gJ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 pHXm>gTd,J
audit report with a qualified opinion 有保留意见的审计报告 |}s*E_/[
audit report with an adverse opinion 否定意见的审计报告 'j8:vq^d
audit report with dual dates 双重日期审计报告 <e=#F-DE
audit reporting stage 审计报告阶段 HSE!x_$
audit responsibility 审计责任 N]Yd9tn{
audit results 审计结果 y
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audit risk 审计风险 h,u,^ r
audit sampling 审计抽样 %op**@4/t\
audit sampling techniques 审计抽样方法,审计抽样技术 1y@i}<9F
audit strategies 审计策略 ;40/yl3r3[
audit summary 审计总结,审计小结 Ct <udO
audit team 审计小组 H7&8\FNa
audit test 审计测试 /$xU
audit trail 审计轨迹 :1.L}4"gg
audit work 审计工作 ul6]!Iy
audit working paper 审计工作底稿 urs,34h
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 F3[T.sf
auditing standards 审计准则 w>s,"2
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audit-oriented working paper (审计)业务类工作底稿 ok"k*?Ov
authorisation 授权 O'p9u@kc
authorisation of transaction 交易的授权 ios&n)W&
availability 可获得性 XSwl Tg
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balance 余额;差额;平衡 T9
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balance sheet 资产负债表 5FPM`hLT
bank 银行 ouvA~/5
bank account 银行账户,银行户头 x*\Y)
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bank statement 银行对账单 k<nZ+! M
barter transaction 易货交易,以物换物交易 ~|DUt
basis of audit 审计依据 ~~
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basis of preparation (会计报表的)编制基础 kYP#SH/
book of account 账目,账簿 <y('hI'
borrowing 借款,贷款,借债 +6M}O[LP
branch 分支,分支机构,分店 T@H^BGs
brought forward (账户余额等的)承上年,承上期,承上页 }z'8Bu
budget 预算 PfAgM1
building 建筑物;大楼 Zgp4`)}:
business conditions 业务情况,经营情况 6m/r+?'
business licence (企业等的)营业执照 ;LKkbT
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business relation 业务关系 V# }!-Xj
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