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 ObnB6ShKi
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审计词汇英汉对照 }Qo8Xps
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ability to continue as a going concern 持续经营能力 (d\bSo$]
acceptability 可接受性,可接受程度 l
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acceptable level of detection risk 检查风险的可接受水平 m5*RB1
acceptance of engagement 接受委托 *a4eL [
accepting the engagement for the first time 首次接受委托 igCtq!.a
access to asset 对资产的接触 W@Wh@eSb;
according to 根据,依据,依照 2sH5<5G'
account balance 账户余额
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account for 对……进行会计处理,核算;解释 S{06bLXU"
accounting 会计,会计学 1:8: y
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accounting advisory serve 会计咨询服务 ;o=mL_[
accounting firm 会计师事务所 &,xM;8b
accounting information 会计信息,会计资料 ml2HA4X&$Y
accounting period 会计期间 ^W*/!q7H
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 _BV:i:z
accounting records 会计记录 {I
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accounting responsibility 会计责任 {DR+sE
accounting service 会计服务 /zM7G?y
accounting standards 会计准则 =r2d{
Accounting Standards for Business Enterprises 企业会计准则 f]ef 1#
accounting system 会计系统 J0k~
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accounting treatment 会计处理 bC|~N0b
accuracy 准确性,精确性 |SmN.*&(9
additional audit procedures 追加审计程序 %K4-V5f
addressee 收件人,收信人 Z:{
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Administration of State-owned Assets (the~) 国有资产管理局 O1"!'Gk[!L
administrative laws and regulations 行政法规 {lA@I*_lj
adverse impact 不利影响,负面影响 `y(3:##p
adverse opinion 反对意见 Yv)/DsSyL
advisory group 咨询组,顾问组 i`X{pEKP+
agency fee 代理费,代理费用 Nx"?'-3Hm
aggregate 总计,合计为…… 4$rO,W/&0
alternation of document and record 变造文件和记录 {iRNnh
alternative audit procedures 替代审计程序,备选审计程序 }Z|a?J@CZm
amend 修改,修订 ,&$Y2+
amortisation 摊销 9UZ
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analytical capacity 分析能力 e;$s{CNo
analytical procedures 分析性程序 &2DW
annual financial statements 年度会计报表,年度财务报表 Yp8$0KK
appendix 附录,附表 Wil+"[Ge
applicable 适用的 N'StT$(
applicable laws and regulations 适用的法规 -Y6JU
application systems 应用系统 _cB~?c
apply consistently 一贯地执行,一贯地实施 9b0Z
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appropriate 适当的,合适的; %AFy{l
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appropriate authorization 适当的授权 &fcRVku
appropriateness of audit evidence 审计证据的适当性 B4?P
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approval 批准,核准 PSE![whK
assertion (会计报表上的)认定;确认 [3s~Z8
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 d@<XR~);
asset 资产,财产 C,E 5/XW
asset restructuring 资产重组 KK?}`o
assignment of duties 职责的划分 8dv1#F|
assistant 助理,助理人员 @AwH?7(b
associated company 联属公司,联营公司 Ez)Go6Q
association 联合,结合;协会,社团 _Cs.%R!r
assumption 假设,假定 rr*IIG&.5
at a given date 在某一特定时日 eNNK;xXe#
attestation 鉴证,公证 @RjLDj+)S
attestation service 鉴证服务 V\_
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audit adjustment 审计调整 ^%nAx| 4xQ
audit areas 审计领域 yC
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audit conclusion 审计结论 h(9K7
audit effectiveness 审计效果 b(yY.L=K
audit efficiency 审计效率 ("{'],>
audit engagement letter 审计业务约定书 xn-n{U"
audit evidence 审计证据 {0|^F!1z
audit fee 审计费 {MHr]A}X\
audit files 审计档案 '&`Zy pq
audit findings 审计中发现的事项 V\
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audit implementation stage 审计实施阶段 B>R6j}rh'k
audit mark 审计标识 UwLa9Dn^
audit materiality 审计重要性 :KQ<rL
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audit method 审计方法 h:|aQJG5
audit objective 审计目标,审计目的 )Z62xK2
audit of financial statements 会计报表审计,财务报表审计 j8lbn |.
audit opinion 审计意见 6 R!0v8
audit period 被审计期间,被审计年度 NTV0DkX
audit plan 审计计划 az w8BK
audit planning 编制审计计划,制定审计计划,审计计划 +2vcUy
audit planning stage 审计计划阶段 q|~9%Pujg
audit procedure 审计程序 _^KD&t%!+y
audit programme 审计程序表,具体审计计划 ^P[-HA|
audit report 审计报告 `8L7pbS%,Q
audit report with a disclaimer of opinion 拒绝表示意见审计报告 u~K4fP
audit report with a qualified opinion 有保留意见的审计报告 YcIk{_N3
audit report with an adverse opinion 否定意见的审计报告 rn(T
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audit report with dual dates 双重日期审计报告 >Zr`9$i
audit reporting stage 审计报告阶段 C&Rv)j
audit responsibility 审计责任 Ij"`pdp
audit results 审计结果 _ZJP]5
audit risk 审计风险 /V,:gLpQ
audit sampling 审计抽样 /vBp Rm
audit sampling techniques 审计抽样方法,审计抽样技术 RJ0w3T]7
audit strategies 审计策略 }%%| '8
audit summary 审计总结,审计小结 4h-y'&Z
audit team 审计小组 "]sr4Jg=
audit test 审计测试 X@TQD
audit trail 审计轨迹 (`T:b1
audit work 审计工作 C,Ch6Ph
audit working paper 审计工作底稿 f;QWlh"9
audited financial statement 审计会计报表,已审计财务报表 SA'
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Auditing Guidelines (the~) 审计规范指南 d8av`m
auditing standards 审计准则 8NpQ"0
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audit-oriented working paper (审计)业务类工作底稿 !.9N
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authorisation 授权 %KqXtc`O
authorisation of transaction 交易的授权 ,<%],-Lt[
availability 可获得性 !x[+rf
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balance 余额;差额;平衡 evq*&.6\
balance sheet 资产负债表 _ u/N#*D
bank 银行 H;|^z@RB<
bank account 银行账户,银行户头 p.)G ],
bank statement 银行对账单 }]kzj0m
barter transaction 易货交易,以物换物交易 ;4%^4<+3
basis of audit 审计依据 #TRPq>XzD
basis of preparation (会计报表的)编制基础 iN<Tn8-YH6
book of account 账目,账簿 dYW19$W
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borrowing 借款,贷款,借债 n hS=t8H
branch 分支,分支机构,分店 VcA87*pel
brought forward (账户余额等的)承上年,承上期,承上页 a,!
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budget 预算 [26"?};"%
building 建筑物;大楼 v:eVK!O
business conditions 业务情况,经营情况 Busxg?=
business licence (企业等的)营业执照 0fwo8NgX
business relation 业务关系 8nW#Q<s
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