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 Oj<2_u
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审计词汇英汉对照 &<v#^2S3
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ability to continue as a going concern 持续经营能力 <H#D/?n5
acceptability 可接受性,可接受程度 *h]qh20t
acceptable level of detection risk 检查风险的可接受水平 \8<bb<`
acceptance of engagement 接受委托 LkNfcBa_
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 \yM[?/<
according to 根据,依据,依照 3 :f5xF
account balance 账户余额 [*50Ng>P`
account for 对……进行会计处理,核算;解释 ;qzCoe
accounting 会计,会计学 ]C]tLJ!M
accounting advisory serve 会计咨询服务 {_Ke'"
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accounting firm 会计师事务所 a{]1H4+bQ
accounting information 会计信息,会计资料 *D`,z3/*
accounting period 会计期间 85nUR[)h
accounting policies 会计政策 Wp>W?'`
accounting professional bodies 会计职业组织,会计职业团体 E9
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accounting records 会计记录 }3N8EmS
accounting responsibility 会计责任 &A%#LVjf
accounting service 会计服务 q9!5J2P
accounting standards 会计准则 deTUfbd'
Accounting Standards for Business Enterprises 企业会计准则 c) 1m4SB@
accounting system 会计系统 'jmcS0f
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accounting treatment 会计处理 X'iki4
accuracy 准确性,精确性 r:YAn^Lg
additional audit procedures 追加审计程序 S0"OU0`N
addressee 收件人,收信人 }g(aZ
Administration of State-owned Assets (the~) 国有资产管理局 jixU9]
administrative laws and regulations 行政法规 \r<&7x#j
adverse impact 不利影响,负面影响 DY,Sfh;tp
adverse opinion 反对意见 EStHl(DUPq
advisory group 咨询组,顾问组 ;'cv?3Y
agency fee 代理费,代理费用 @
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aggregate 总计,合计为…… 1!=$3]l0Lj
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 6G1Z"9<2*
amend 修改,修订 \@I.K+hj$
amortisation 摊销 }S%a]
analytical capacity 分析能力 )(?s=<H
analytical procedures 分析性程序 t F`>.=
annual financial statements 年度会计报表,年度财务报表 if_e$,dh~>
appendix 附录,附表 <!=TxV>}A
applicable 适用的 W
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applicable laws and regulations 适用的法规
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application systems 应用系统 @Z.Ne:*J
apply consistently 一贯地执行,一贯地实施 ,Hp9Gkm8I/
appropriate 适当的,合适的; m,=
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appropriate authorization 适当的授权 AV%Q5Mi}
appropriateness of audit evidence 审计证据的适当性 [IW@mn>
approval 批准,核准 )\^%w9h
assertion (会计报表上的)认定;确认 W*8D@a0 _
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +Cau/sPXL
asset 资产,财产 :G}tvFcOAF
asset restructuring 资产重组 S%Ja:0=}?
assignment of duties 职责的划分 b6]M}ixK
assistant 助理,助理人员 u1nv'\*
associated company 联属公司,联营公司 b6NttY!3
association 联合,结合;协会,社团 WgY\m&
assumption 假设,假定 BNzL+"W
at a given date 在某一特定时日 R HF;AX n
attestation 鉴证,公证 + E S.O]?>
attestation service 鉴证服务 ;z%& 3u/
audit adjustment 审计调整 E$Ge#
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audit areas 审计领域 x<= ;=893
audit conclusion 审计结论 iUl{_vb
audit effectiveness 审计效果 -=g`7^qa>
audit efficiency 审计效率 %DRDe
audit engagement letter 审计业务约定书 2c+q~8Jv
audit evidence 审计证据 W#??fae
audit fee 审计费 _X@:-_
audit files 审计档案 L8Z?B\
audit findings 审计中发现的事项 SSI&WZ2a
audit implementation stage 审计实施阶段 rj{'X /
audit mark 审计标识 wmoOp;C
audit materiality 审计重要性 sIELkF?.
audit method 审计方法 R>Zn$%j\
audit objective 审计目标,审计目的 Ik kJ4G
audit of financial statements 会计报表审计,财务报表审计 fWLsk
audit opinion 审计意见 29GejLg|
audit period 被审计期间,被审计年度 kfmIhHlYQ
audit plan 审计计划 >EMCG.**
audit planning 编制审计计划,制定审计计划,审计计划 =`/X
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audit planning stage 审计计划阶段 NT8%{>F`
audit procedure 审计程序 /CZOO)n
audit programme 审计程序表,具体审计计划 W<9GwMU
audit report 审计报告 %X.Q\T
audit report with a disclaimer of opinion 拒绝表示意见审计报告 o}Xp-P
audit report with a qualified opinion 有保留意见的审计报告 06=eA0JI
audit report with an adverse opinion 否定意见的审计报告 ,e>ugI_;*
audit report with dual dates 双重日期审计报告 $G=\i>R.
audit reporting stage 审计报告阶段 VK|!aqA{b
audit responsibility 审计责任 3a#!^G!~
audit results 审计结果 |d:URuG~:I
audit risk 审计风险 IA+>dr
audit sampling 审计抽样 DO%YOv
audit sampling techniques 审计抽样方法,审计抽样技术 4&&j7$aV
audit strategies 审计策略 uAJ_`o[
audit summary 审计总结,审计小结 Um9=<*p
audit team 审计小组 f[ER`!
audit test 审计测试 $~`(!pa:
audit trail 审计轨迹 4/d#)6
audit work 审计工作 sH&8"5BT%
audit working paper 审计工作底稿 7 IIM8/BI
audited financial statement 审计会计报表,已审计财务报表 :z"Uw*
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 Lnj5EY er
audit-oriented working paper (审计)业务类工作底稿 `rs1!ZJ,
authorisation 授权 bUWtlg
authorisation of transaction 交易的授权 !$d:k|b
availability 可获得性 tL
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balance 余额;差额;平衡 e`_3= kI
balance sheet 资产负债表 -eNi;u
bank 银行 Dd{{d?;B
bank account 银行账户,银行户头 Xt~/8)&
bank statement 银行对账单 fc\hQXYv
barter transaction 易货交易,以物换物交易 54 8@._-S
basis of audit 审计依据 Z1OcGRN!
basis of preparation (会计报表的)编制基础 nl?|X2?C
book of account 账目,账簿 k} <mmKB
borrowing 借款,贷款,借债 rhUZ9Fdv
branch 分支,分支机构,分店 +oiPj3
brought forward (账户余额等的)承上年,承上期,承上页 jEI!t^#
budget 预算 lL83LhE}<
building 建筑物;大楼 %EVg.k$
business conditions 业务情况,经营情况 I~mw\K{.3M
business licence (企业等的)营业执照 4H " *.l
business relation 业务关系 YE-kdzff
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