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 glor+
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审计词汇英汉对照 ?0npEz|
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ability to continue as a going concern 持续经营能力 :GM#&*$2<
acceptability 可接受性,可接受程度 .! j#3J..u
acceptable level of detection risk 检查风险的可接受水平 2k3 z'RLG
acceptance of engagement 接受委托 ]h
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accepting the engagement for the first time 首次接受委托 )@c3##Zp)
access to asset 对资产的接触 X RRJ)}P
according to 根据,依据,依照 Y\u_+CG*
account balance 账户余额 v@,XinB[
account for 对……进行会计处理,核算;解释 s?<!&Y
accounting 会计,会计学 0=,'{Vz}A
accounting advisory serve 会计咨询服务 kh&_#,
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 o*)@oU
accounting period 会计期间 {Pvr??"r
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 'WzUu MCx
accounting records 会计记录 `1_FQnm)
accounting responsibility 会计责任 /'NUZ9
accounting service 会计服务 K-<n`zg3
accounting standards 会计准则 n +dJc
Accounting Standards for Business Enterprises 企业会计准则 ct.Bg)E
accounting system 会计系统 mdt
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accounting treatment 会计处理 r1hD
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accuracy 准确性,精确性 6)+9G_
additional audit procedures 追加审计程序 Wbs^(iUU}
addressee 收件人,收信人 n%U9iwJ.
Administration of State-owned Assets (the~) 国有资产管理局 g$gVm:=
administrative laws and regulations 行政法规 U;>B7X;`E4
adverse impact 不利影响,负面影响 {"
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adverse opinion 反对意见 DoTs9w|5
advisory group 咨询组,顾问组 intvlki]be
agency fee 代理费,代理费用 67,3i~
aggregate 总计,合计为…… g`
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alternation of document and record 变造文件和记录 @6[x%j/!bt
alternative audit procedures 替代审计程序,备选审计程序 (mY(\mu}
amend 修改,修订 .^GFy
amortisation 摊销 2:n|x5\H
analytical capacity 分析能力 ;HT0w_,
analytical procedures 分析性程序 5A;"jp^ Z
annual financial statements 年度会计报表,年度财务报表 1S^'C2/b
appendix 附录,附表 =QTmK/(|B
applicable 适用的 n=r=u'oi
applicable laws and regulations 适用的法规 `-5cQ2>"
application systems 应用系统 &8juS,b
apply consistently 一贯地执行,一贯地实施 $TFTIk*uU
appropriate 适当的,合适的; /;b.-v&
征用,挪用 )e#fj+>x)
appropriate authorization 适当的授权 -D$3!ccX
appropriateness of audit evidence 审计证据的适当性 Vzk cZK
approval 批准,核准
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assertion (会计报表上的)认定;确认 IS .g);Gj
assessed level of control risk 对控制风险的评估,控制风险的评估水平 @<
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asset 资产,财产 cyDiA(ot&
asset restructuring 资产重组 -wBnwn-
assignment of duties 职责的划分 V_ {vZ/0e
assistant 助理,助理人员 ^CO#QnB @
associated company 联属公司,联营公司 E#8J+7
association 联合,结合;协会,社团 2}GKHC
assumption 假设,假定
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at a given date 在某一特定时日 G|<] Ma9x
attestation 鉴证,公证 M3)v-
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attestation service 鉴证服务 jDFp31_
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audit adjustment 审计调整 uFMs^^#
audit areas 审计领域 f*UBigk
audit conclusion 审计结论 rK*hTjVn
audit effectiveness 审计效果 S|s3}]g9
audit efficiency 审计效率 d4[poi ~
audit engagement letter 审计业务约定书 wYC9~ms-
audit evidence 审计证据 ryz/rf
audit fee 审计费 yo'q[YtP'
audit files 审计档案 32TP Mk
audit findings 审计中发现的事项 _QD/!~O
audit implementation stage 审计实施阶段 7^`RP e^a+
audit mark 审计标识 UU*0dSWr
audit materiality 审计重要性 Qu!O
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audit method 审计方法 6R0D3kW
audit objective 审计目标,审计目的 |Tj`qJGVw
audit of financial statements 会计报表审计,财务报表审计 #tCIuQ,
audit opinion 审计意见 B'NS&7+].
audit period 被审计期间,被审计年度 4u7c7K>\Y
audit plan 审计计划 %{7$\|;J'
audit planning 编制审计计划,制定审计计划,审计计划 _a?wf!4>P
audit planning stage 审计计划阶段 hQ\#Fhu7
audit procedure 审计程序 %?U"[F1
audit programme 审计程序表,具体审计计划 <m-Ni
audit report 审计报告 ajf_)G5X P
audit report with a disclaimer of opinion 拒绝表示意见审计报告 wOD/Z8
audit report with a qualified opinion 有保留意见的审计报告 l!xgtP K
audit report with an adverse opinion 否定意见的审计报告 aY3pvOV
audit report with dual dates 双重日期审计报告 {LjK_J'
audit reporting stage 审计报告阶段 O@G<B8U,K
audit responsibility 审计责任 $Vd?K@W[h
audit results 审计结果 JDIz28 Ww
audit risk 审计风险 F Bd+=bx,Z
audit sampling 审计抽样 Ubn
audit sampling techniques 审计抽样方法,审计抽样技术 nhB^Xr=
audit strategies 审计策略 kfH9Y%bOy
audit summary 审计总结,审计小结 WBIQ%XB'
audit team 审计小组 EU`'
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audit test 审计测试 R4hav
audit trail 审计轨迹 11nO<WH
audit work 审计工作 "j*fVn
audit working paper 审计工作底稿 Fj[ dO&
audited financial statement 审计会计报表,已审计财务报表 PX+"" #
Auditing Guidelines (the~) 审计规范指南 Br_3qJNVP
auditing standards 审计准则 Pl`Bd0
audit-oriented working paper (审计)业务类工作底稿 Udb0&Y1^
authorisation 授权 >KH(
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authorisation of transaction 交易的授权 2gK p\!
availability 可获得性 BxW||O|_N"
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balance 余额;差额;平衡 b}"vIRz
balance sheet 资产负债表 O&gy(
bank 银行 LNsE7t
bank account 银行账户,银行户头 {Tjtj@-
bank statement 银行对账单 )o}=z\M-bN
barter transaction 易货交易,以物换物交易 |\yDgs%EGy
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 rzc 3k~@
book of account 账目,账簿 2/a04qA#
borrowing 借款,贷款,借债 x<)!$cg
branch 分支,分支机构,分店 q[We][Nrzb
brought forward (账户余额等的)承上年,承上期,承上页 lcuH]z
budget 预算 ]lG_rGw
building 建筑物;大楼 K~9 jin
business conditions 业务情况,经营情况 (RI>aDGRH
business licence (企业等的)营业执照 dqK
business relation 业务关系 btkMY<o7
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