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 7.
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审计词汇英汉对照 P<pv@l9)
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ability to continue as a going concern 持续经营能力 *'((_NZ>
acceptability 可接受性,可接受程度 5RPG3ppS
acceptable level of detection risk 检查风险的可接受水平 15ailA&(Qm
acceptance of engagement 接受委托 >)M{^
accepting the engagement for the first time 首次接受委托 O3 sV)
access to asset 对资产的接触 +bumWOQ'
according to 根据,依据,依照 wfo, r 7
account balance 账户余额 .n<vhLDQn
account for 对……进行会计处理,核算;解释 2^r~->
accounting 会计,会计学 P%|~Ni_BTX
accounting advisory serve 会计咨询服务 #eW
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accounting firm 会计师事务所 kj6:P$tH
accounting information 会计信息,会计资料
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accounting period 会计期间 &y!?R$?b
accounting policies 会计政策 `7/(sX.
accounting professional bodies 会计职业组织,会计职业团体 f.w",S^
accounting records 会计记录 2U)n^
accounting responsibility 会计责任 H<d~AurX)J
accounting service 会计服务
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accounting standards 会计准则 H )ej]DXy
Accounting Standards for Business Enterprises 企业会计准则 ^xe+(83S2?
accounting system 会计系统 AE rPd)yk0
accounting treatment 会计处理 P j
accuracy 准确性,精确性 |62` {+
additional audit procedures 追加审计程序 =RB
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addressee 收件人,收信人 !!C/($
Administration of State-owned Assets (the~) 国有资产管理局 Z- feMM
administrative laws and regulations 行政法规 x9YQd69
adverse impact 不利影响,负面影响 ` aVp#
adverse opinion 反对意见 *(9Tl]w
advisory group 咨询组,顾问组 >jt2vU@t.
agency fee 代理费,代理费用 ;e
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aggregate 总计,合计为…… !|[rh,e]
alternation of document and record 变造文件和记录 sF{~7IB
alternative audit procedures 替代审计程序,备选审计程序 rUI?{CV
amend 修改,修订 $INB_/RE
amortisation 摊销 [xqV`(vM
analytical capacity 分析能力 Yw|v5/>
analytical procedures 分析性程序 G80N8Lm
annual financial statements 年度会计报表,年度财务报表 Qu|CXUk
appendix 附录,附表 a{`hAI${
applicable 适用的 ?+]=|hN
applicable laws and regulations 适用的法规 Sgi`&;PF
application systems 应用系统 n3iiW\
apply consistently 一贯地执行,一贯地实施 Dh
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appropriate 适当的,合适的; LdZVXp^
征用,挪用 WE\TUENac(
appropriate authorization 适当的授权 R1zt6oY
appropriateness of audit evidence 审计证据的适当性 w9'>&W8T
approval 批准,核准 j4/[Z'5ny
assertion (会计报表上的)认定;确认 81Z;hO"~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 'D21A8*N
asset 资产,财产 b6-N2F1Fs
asset restructuring 资产重组 Yc7YNC.
assignment of duties 职责的划分 FJ
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assistant 助理,助理人员 DP{nvsF
associated company 联属公司,联营公司 -PpcFLZ|
association 联合,结合;协会,社团 WZ' Z"'
assumption 假设,假定 7DAP_C
at a given date 在某一特定时日 |0[Buh[_:c
attestation 鉴证,公证 Uj5-x%~
attestation service 鉴证服务 \OW:-
audit adjustment 审计调整 =+iY<~8
audit areas 审计领域 t'eaR-
audit conclusion 审计结论 0=>$J
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audit effectiveness 审计效果 Xl4}S
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audit efficiency 审计效率 AlQhKL}|s
audit engagement letter 审计业务约定书 _V"0g=&Hc
audit evidence 审计证据 U<'N=#A
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audit fee 审计费 @_do<'a
audit files 审计档案 I# tlaz#
audit findings 审计中发现的事项 z|>TkCW6
audit implementation stage 审计实施阶段 KZ 5%q.
audit mark 审计标识 d]0:r]e
audit materiality 审计重要性 u
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audit method 审计方法 d27q,2f!
audit objective 审计目标,审计目的 o898pg
audit of financial statements 会计报表审计,财务报表审计 VukbvBWPN
audit opinion 审计意见 v.]{b8RR
audit period 被审计期间,被审计年度 MG=E
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audit plan 审计计划 |.@!CqJ
audit planning 编制审计计划,制定审计计划,审计计划 >` s"
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audit planning stage 审计计划阶段 Zv@qdY<:
audit procedure 审计程序 M86"J:\u]
audit programme 审计程序表,具体审计计划 Pxl, "
audit report 审计报告 vbmt0d
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~9]vd|
audit report with a qualified opinion 有保留意见的审计报告 LGhK)]:
audit report with an adverse opinion 否定意见的审计报告 DXf
audit report with dual dates 双重日期审计报告 wa@Rlzij>
audit reporting stage 审计报告阶段 &@6xu{o
audit responsibility 审计责任 HR-'8?)R.A
audit results 审计结果 KPToyCyR1
audit risk 审计风险 H q6%$!q
audit sampling 审计抽样 sTd@/>S?p
audit sampling techniques 审计抽样方法,审计抽样技术 ,N
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audit strategies 审计策略 /bykIUTKI
audit summary 审计总结,审计小结 3S3 a|_+%
audit team 审计小组 Z' i@;^=A
audit test 审计测试 ]faj j\
audit trail 审计轨迹 |&4A"2QN
audit work 审计工作 Z#}sK5s
audit working paper 审计工作底稿 2.Z#\6Vj
audited financial statement 审计会计报表,已审计财务报表 DQ8/]Z{H
Auditing Guidelines (the~) 审计规范指南 d}O\:\}y
auditing standards 审计准则 E+Bc>xl@m
audit-oriented working paper (审计)业务类工作底稿 ddgDq0N1j
authorisation 授权 u.yR oZ8/!
authorisation of transaction 交易的授权 _WNbuk0
availability 可获得性 9JdJn>
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balance 余额;差额;平衡 \lg
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balance sheet 资产负债表 )Ra:
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bank 银行 i@9
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bank account 银行账户,银行户头 }-tJ .3Zw
bank statement 银行对账单 ?q`i
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barter transaction 易货交易,以物换物交易 >T;!Z 5
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basis of audit 审计依据 7> f2P!:
basis of preparation (会计报表的)编制基础 N)mZ!K44
book of account 账目,账簿 K#k/t"r
borrowing 借款,贷款,借债 f:M^q ;
branch 分支,分支机构,分店 u0#KBXRo
brought forward (账户余额等的)承上年,承上期,承上页 Dspvc
budget 预算 F%V|Aa
building 建筑物;大楼 s={>{,E
business conditions 业务情况,经营情况 YH58p&up
business licence (企业等的)营业执照 9 &r]k8K
business relation 业务关系 4
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