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 %xgP*%Sv2
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ability to continue as a going concern 持续经营能力 UynGG@P@
acceptability 可接受性,可接受程度 fk}Raej g
acceptable level of detection risk 检查风险的可接受水平 D^r g-E[L
acceptance of engagement 接受委托 }u^bTR?3
accepting the engagement for the first time 首次接受委托 k5RzW4zq;
access to asset 对资产的接触 ^A ]4
according to 根据,依据,依照 ~A0AB
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account balance 账户余额 "@x(2(Y&
account for 对……进行会计处理,核算;解释 :V9Q<B^
accounting 会计,会计学 8r(Vz
accounting advisory serve 会计咨询服务 *JOK8[Qn
accounting firm 会计师事务所 %<yW(s9{
accounting information 会计信息,会计资料 e{8C0=
accounting period 会计期间 NZGO8u
accounting policies 会计政策 ckX8eg!f
accounting professional bodies 会计职业组织,会计职业团体 'M%iS4b{IM
accounting records 会计记录 I]ej ]46K
accounting responsibility 会计责任 0hS&4nW
accounting service 会计服务 i}T*| P
accounting standards 会计准则 )=)N9C Ry
Accounting Standards for Business Enterprises 企业会计准则 ~cr iZI/
accounting system 会计系统 2
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accounting treatment 会计处理 2Wcu.
accuracy 准确性,精确性 J.~@j;[2
additional audit procedures 追加审计程序 3n2^;b/ ]
addressee 收件人,收信人 &tOo[U?
Administration of State-owned Assets (the~) 国有资产管理局 rbf5~sw&8+
administrative laws and regulations 行政法规 X}[1Y3~y
adverse impact 不利影响,负面影响 -n:2US<
adverse opinion 反对意见 zZ}.2He8
advisory group 咨询组,顾问组 m#h`iW
agency fee 代理费,代理费用 x.gz sd
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 {:cGt2*~^
alternative audit procedures 替代审计程序,备选审计程序 yc0
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amend 修改,修订 5]{rim
amortisation 摊销 @.e4~qz\
analytical capacity 分析能力 J#d,?
analytical procedures 分析性程序 .Z7tE?
annual financial statements 年度会计报表,年度财务报表 f?.}S]u5
appendix 附录,附表 ccv
applicable 适用的 <,Gjo]z
applicable laws and regulations 适用的法规 +^:uPW^U
application systems 应用系统 bP:u`!p
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apply consistently 一贯地执行,一贯地实施 }r04*P(
appropriate 适当的,合适的; >u%B
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appropriate authorization 适当的授权 ",YNphjAn
appropriateness of audit evidence 审计证据的适当性 K*~xy bA
approval 批准,核准 ycN!N
assertion (会计报表上的)认定;确认 dhLd2WSyH
assessed level of control risk 对控制风险的评估,控制风险的评估水平 covCa )kf
asset 资产,财产 i@{b+5$
asset restructuring 资产重组 V^(W)\
assignment of duties 职责的划分 "P5,p"k:)
assistant 助理,助理人员 YloE4PAY7
associated company 联属公司,联营公司 El}~3|a?
association 联合,结合;协会,社团 S?DMeZ{
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assumption 假设,假定 OfLj 4H6Q
at a given date 在某一特定时日 H(
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attestation 鉴证,公证 k8Dk;N
attestation service 鉴证服务 *4 m]UK
audit adjustment 审计调整 BDp(&=ktq
audit areas 审计领域 B4OFhtYE
audit conclusion 审计结论 M!G/5:VZ
audit effectiveness 审计效果 p+I`xyk
audit efficiency 审计效率 ,*$Y[UT
audit engagement letter 审计业务约定书 EhW@iYL
audit evidence 审计证据 =)#XZ[#F
audit fee 审计费 k H06Cb
audit files 审计档案 z'Bvjul
audit findings 审计中发现的事项 n~,6!S
audit implementation stage 审计实施阶段 MDpx@.A,
audit mark 审计标识 R]Fa?uQW
audit materiality 审计重要性 |r*y63\T
audit method 审计方法 b#(QZ
audit objective 审计目标,审计目的 /0L]Pf;
audit of financial statements 会计报表审计,财务报表审计 I/h( *~/
audit opinion 审计意见 Lxa<zy~b
audit period 被审计期间,被审计年度 @&h_+|:-
audit plan 审计计划 j1JdG<n
audit planning 编制审计计划,制定审计计划,审计计划 }Ej^"T:H_;
audit planning stage 审计计划阶段 7CT446
audit procedure 审计程序 *E@as
audit programme 审计程序表,具体审计计划 &sq q+&ao
audit report 审计报告 'mU\X!-
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 %z1hXh#+
audit report with a qualified opinion 有保留意见的审计报告 ^]LWcJ?"^!
audit report with an adverse opinion 否定意见的审计报告 dDe$<g5L4
audit report with dual dates 双重日期审计报告 Ud-c+, xX
audit reporting stage 审计报告阶段 Swv
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audit responsibility 审计责任 ]:6IW:
audit results 审计结果 kDKfJp&a
audit risk 审计风险 eET1f8B=L
audit sampling 审计抽样 -OQ6;A"#
audit sampling techniques 审计抽样方法,审计抽样技术 &I(3/u
audit strategies 审计策略 )q7!CG'oY
audit summary 审计总结,审计小结 _hB7;N3
audit team 审计小组 &>@EfW](
audit test 审计测试 ~\R+p~>
audit trail 审计轨迹 K`R
audit work 审计工作 )q+;+J`>
audit working paper 审计工作底稿 l%cE o`U
audited financial statement 审计会计报表,已审计财务报表 (Sj?BZjC
Auditing Guidelines (the~) 审计规范指南 ()$tP3o
auditing standards 审计准则 ]T<RC\o
audit-oriented working paper (审计)业务类工作底稿 Yv;iduc('
authorisation 授权 jW|M)[KJN
authorisation of transaction 交易的授权 0Q/BTT%X
availability 可获得性 p6{8t}
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balance 余额;差额;平衡 62OZj%CXN
balance sheet 资产负债表 Ut"F b
bank 银行 0o!Egq_
bank account 银行账户,银行户头 2K(zYv54
bank statement 银行对账单 /;1h-Rc>
barter transaction 易货交易,以物换物交易 ID=^497
basis of audit 审计依据 bq}o#d5p-_
basis of preparation (会计报表的)编制基础 ;x=0+0JD
book of account 账目,账簿 [M.!7+$o
borrowing 借款,贷款,借债 a/
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branch 分支,分支机构,分店 !vSj1w
brought forward (账户余额等的)承上年,承上期,承上页 _E[)_yH'-
budget 预算 O
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building 建筑物;大楼 GA)t!Xg^
business conditions 业务情况,经营情况 2HREO@._)
business licence (企业等的)营业执照 &14Er,K
business relation 业务关系 G
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