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 O<}^`4d
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审计词汇英汉对照 [h"#Gwb=;
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ability to continue as a going concern 持续经营能力 Y-8qAF?SJ]
acceptability 可接受性,可接受程度 44s
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acceptable level of detection risk 检查风险的可接受水平 ,p(4OZz5,
acceptance of engagement 接受委托 M :m-i X
accepting the engagement for the first time 首次接受委托 2m`4B_g A
access to asset 对资产的接触 T9
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according to 根据,依据,依照 fX.V+.rj
account balance 账户余额 8mjP
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account for 对……进行会计处理,核算;解释 {?a9>g-BW
accounting 会计,会计学 ~&E|;\G
accounting advisory serve 会计咨询服务 bYzBe\^3q3
accounting firm 会计师事务所 $D,m o2I
accounting information 会计信息,会计资料 F~Kd5-I@
accounting period 会计期间 Salu[)+?
accounting policies 会计政策 6~ g:"}
accounting professional bodies 会计职业组织,会计职业团体 |
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accounting records 会计记录 OtopA)
accounting responsibility 会计责任 m wuFXu/
accounting service 会计服务 'pE %'8R
accounting standards 会计准则 ?$O5w*
Accounting Standards for Business Enterprises 企业会计准则 ] o!#]]
accounting system 会计系统 ^V^In-[!y:
accounting treatment 会计处理 `[+9n2j
accuracy 准确性,精确性 0m5Q;|mH
additional audit procedures 追加审计程序 Z&mV1dxR
addressee 收件人,收信人 niO(>
Administration of State-owned Assets (the~) 国有资产管理局 /)8
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administrative laws and regulations 行政法规 \!UNale
adverse impact 不利影响,负面影响 tVx.J'"Y
adverse opinion 反对意见 Z$R2Z$f
advisory group 咨询组,顾问组 #vO3*-hs
agency fee 代理费,代理费用 Q9K+k*?{N
aggregate 总计,合计为…… ht^U VV2
alternation of document and record 变造文件和记录 &`rV{%N"
alternative audit procedures 替代审计程序,备选审计程序 y)3(
amend 修改,修订 mB(*)PwZ
amortisation 摊销 l3aG#4jj
analytical capacity 分析能力 -X#J<u T/
analytical procedures 分析性程序 inBd.%Yr
annual financial statements 年度会计报表,年度财务报表 t\2myR3
appendix 附录,附表
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applicable 适用的 YQR*?/?a
applicable laws and regulations 适用的法规 >J=x";,D|~
application systems 应用系统 XEqg%f
apply consistently 一贯地执行,一贯地实施 ]\nG1+ta
appropriate 适当的,合适的; $ql-"BB
征用,挪用 ;{|a~e?Y
appropriate authorization 适当的授权 |-7<?aw"
appropriateness of audit evidence 审计证据的适当性 f{e*R#+&
approval 批准,核准
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assertion (会计报表上的)认定;确认 Q}jbk9gM5
assessed level of control risk 对控制风险的评估,控制风险的评估水平 :C42yQAP
asset 资产,财产 V>P\yr?
asset restructuring 资产重组 @"9y\1u
assignment of duties 职责的划分 gb:Cc,F,%
assistant 助理,助理人员 tYfhKJzGC
associated company 联属公司,联营公司 [ hj|8)
association 联合,结合;协会,社团 *9^CgLF
assumption 假设,假定 hE:P
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at a given date 在某一特定时日 1elx~5v1.=
attestation 鉴证,公证 c: *wev
attestation service 鉴证服务 PqcuSb6
audit adjustment 审计调整 ,Ucb)8a
audit areas 审计领域 qn@Qd9Sf
audit conclusion 审计结论 s)=L6t^a6
audit effectiveness 审计效果 v%3)wD
audit efficiency 审计效率 nVG\*#*]|
audit engagement letter 审计业务约定书 if5Y!Tx?G
audit evidence 审计证据 se_zCS4Y
audit fee 审计费 Ao96[2U6
audit files 审计档案 JXj`
audit findings 审计中发现的事项 !w
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audit implementation stage 审计实施阶段 :yT~.AK}>1
audit mark 审计标识 9r1pdG_C@
audit materiality 审计重要性 fJv0 B*
audit method 审计方法 F__>`Dol
audit objective 审计目标,审计目的 3:Co K#
audit of financial statements 会计报表审计,财务报表审计 q1dYiG.-Z
audit opinion 审计意见 j<deTK;.
audit period 被审计期间,被审计年度 tzpGKhrk6
audit plan 审计计划 jZv8X5i
audit planning 编制审计计划,制定审计计划,审计计划 2|}p&~G(
audit planning stage 审计计划阶段 Q\=u2}/z0
audit procedure 审计程序 k5-mK{RZ
audit programme 审计程序表,具体审计计划 4)j<(5
audit report 审计报告 0nie>
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 d+T]EpQJ*
audit report with an adverse opinion 否定意见的审计报告 '%RMpyK~
audit report with dual dates 双重日期审计报告 M`?/QU~
audit reporting stage 审计报告阶段 LO"HwN43h
audit responsibility 审计责任 y6*i/3
audit results 审计结果 ^J%
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audit risk 审计风险 flLmZ1"
audit sampling 审计抽样 0^ (.(:
audit sampling techniques 审计抽样方法,审计抽样技术 [JAd1%$3
audit strategies 审计策略 9: ~,TH
audit summary 审计总结,审计小结 Tao lX*$5
audit team 审计小组 uaDU+ywL
audit test 审计测试 * n!0
audit trail 审计轨迹 ^\+6*YE 4
audit work 审计工作 dN*<dz+4r
audit working paper 审计工作底稿 q }z,C{Wq<
audited financial statement 审计会计报表,已审计财务报表 M2xUs
Auditing Guidelines (the~) 审计规范指南 *znCe(dd
auditing standards 审计准则 W)4xO>ck*3
audit-oriented working paper (审计)业务类工作底稿 tb=L+WAIw
authorisation 授权 coLn};W2
authorisation of transaction 交易的授权 Gj)Qw6
availability 可获得性 zV80r+y
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balance 余额;差额;平衡 S?3{G@!
balance sheet 资产负债表 ]ipVN
bank 银行 [\.>BK
bank account 银行账户,银行户头 H>7!+&M
bank statement 银行对账单 |d`?wm-
barter transaction 易货交易,以物换物交易 ^cAJCbp7
basis of audit 审计依据 15eHdd d
basis of preparation (会计报表的)编制基础 fGe{7p6XV*
book of account 账目,账簿 t!i F(R\
borrowing 借款,贷款,借债 0~S<}N
branch 分支,分支机构,分店 8 Zj>|u
brought forward (账户余额等的)承上年,承上期,承上页 T8m%_U#b
budget 预算 v'@LuF'e8
building 建筑物;大楼 &YMVoyVD
business conditions 业务情况,经营情况 J2cNwhZ
business licence (企业等的)营业执照 r2Z`4tN:
business relation 业务关系 L+kS8D<
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