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 '<C I^5^
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审计词汇英汉对照 yjbqby7
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ability to continue as a going concern 持续经营能力 uwl;(zwh_
acceptability 可接受性,可接受程度 12Hy.l
acceptable level of detection risk 检查风险的可接受水平 FSqS]6b3
acceptance of engagement 接受委托 Jk)^6
accepting the engagement for the first time 首次接受委托 j6~#_t[
access to asset 对资产的接触 y#3mc#)k
according to 根据,依据,依照 &\$l%icuo
account balance 账户余额 i[~oMwc&
account for 对……进行会计处理,核算;解释 zhDmZ
accounting 会计,会计学 #qk A*WP
accounting advisory serve 会计咨询服务 "mnWqRpX
accounting firm 会计师事务所 rlvo&(a
accounting information 会计信息,会计资料 c8sY#I
accounting period 会计期间 8}0W_C U,
accounting policies 会计政策 N.|Zh+!
accounting professional bodies 会计职业组织,会计职业团体 BC0T[o(f8
accounting records 会计记录 `um#}
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accounting responsibility 会计责任 PX3rHKK{
accounting service 会计服务 f!~gfnn
accounting standards 会计准则 g(\FG
Accounting Standards for Business Enterprises 企业会计准则 ? {Lp
accounting system 会计系统 -i@1sNx&'
accounting treatment 会计处理 \k1psqw^O
accuracy 准确性,精确性 .,pGW
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additional audit procedures 追加审计程序
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addressee 收件人,收信人 bmEo5f~C!
Administration of State-owned Assets (the~) 国有资产管理局 lK%pxqx
administrative laws and regulations 行政法规 ;$G.?r
adverse impact 不利影响,负面影响 t)LD-%F
adverse opinion 反对意见 +k'5W1e
advisory group 咨询组,顾问组 #5kQn>R
agency fee 代理费,代理费用 uYlC*
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aggregate 总计,合计为…… A('=P}I^
alternation of document and record 变造文件和记录 nsqs*$
alternative audit procedures 替代审计程序,备选审计程序 BhkJ>4#
amend 修改,修订 w4 <FC$
amortisation 摊销 tFL/zqgm
analytical capacity 分析能力 sn&y;Vc[$
analytical procedures 分析性程序 "#2z
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annual financial statements 年度会计报表,年度财务报表 p6]4YGw*^
appendix 附录,附表 <k'=_mC_
applicable 适用的 [rv"tz=
applicable laws and regulations 适用的法规 yc2c{<Ya5
application systems 应用系统 A1:<-TF6^p
apply consistently 一贯地执行,一贯地实施 D0tmNV@
appropriate 适当的,合适的; T
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appropriate authorization 适当的授权 8*3<Er
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appropriateness of audit evidence 审计证据的适当性 3qPj
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approval 批准,核准 -:`$8/A|
assertion (会计报表上的)认定;确认 M"2Tuwz
assessed level of control risk 对控制风险的评估,控制风险的评估水平 gvO}u 2.:
asset 资产,财产 v`MCV29!}
asset restructuring 资产重组 n4+l,~
assignment of duties 职责的划分 NH$a :>
assistant 助理,助理人员 Q0'xn
associated company 联属公司,联营公司 1`N q
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association 联合,结合;协会,社团 dJM)~Ay-
assumption 假设,假定 [k.|iCD
at a given date 在某一特定时日 kt.z,<w5O
attestation 鉴证,公证 -Zd!0HNW1
attestation service 鉴证服务 >tnQuFKg]
audit adjustment 审计调整 R
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audit areas 审计领域 wQ qI@
audit conclusion 审计结论 Od70w*,
audit effectiveness 审计效果 ^4_)a0Kcm,
audit efficiency 审计效率 QWv+Ja
audit engagement letter 审计业务约定书 bB'iK4
audit evidence 审计证据 [op!:K0
audit fee 审计费 xz5 Jli
audit files 审计档案 q?g4**C
audit findings 审计中发现的事项 Vo<V!G{
audit implementation stage 审计实施阶段 BB5(=n+
audit mark 审计标识 9(DS"fgC
audit materiality 审计重要性 BRbx.
audit method 审计方法 PI(;t9]b
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 bsy\L|wd
audit opinion 审计意见 uyMxBc%6
audit period 被审计期间,被审计年度 .}S9C]d:a
audit plan 审计计划 ?9nuL}m!a
audit planning 编制审计计划,制定审计计划,审计计划 "S.5_@?
audit planning stage 审计计划阶段 &U ]L@]x
audit procedure 审计程序 J`a$"G B.
audit programme 审计程序表,具体审计计划 c
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audit report 审计报告 m8;;
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ik)T>rYg0
audit report with a qualified opinion 有保留意见的审计报告 0P^RciC f
audit report with an adverse opinion 否定意见的审计报告 xGTVC=q
audit report with dual dates 双重日期审计报告 9F)+p7VJq
audit reporting stage 审计报告阶段 js)M
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audit responsibility 审计责任 SYRr|Lg
audit results 审计结果 R!b<Sg
audit risk 审计风险 4Tgy2[D?q
audit sampling 审计抽样 -iWt~
audit sampling techniques 审计抽样方法,审计抽样技术 M eo(|U
audit strategies 审计策略 ;75K:_
audit summary 审计总结,审计小结 a]-F,M J
audit team 审计小组 4Ei*\:
audit test 审计测试 A ><
audit trail 审计轨迹 p/L|;c
audit work 审计工作 hdt;_qa
audit working paper 审计工作底稿 @ofivCc<%
audited financial statement 审计会计报表,已审计财务报表 n@ lf+
Auditing Guidelines (the~) 审计规范指南 /]m5HW(P7K
auditing standards 审计准则 +X(@o
audit-oriented working paper (审计)业务类工作底稿 ;rZR9fR
authorisation 授权 Aon
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authorisation of transaction 交易的授权 ,%7>%*nhk
availability 可获得性 $q,2VH :Ip
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balance 余额;差额;平衡 O_}R~p
balance sheet 资产负债表 |`[0U
bank 银行 }A,9`
bank account 银行账户,银行户头 9$ZQuHSw7
bank statement 银行对账单 l
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barter transaction 易货交易,以物换物交易 K8M[xaI@
basis of audit 审计依据 69ZGdN
basis of preparation (会计报表的)编制基础 `~0)}K.F
book of account 账目,账簿 -l)vl<}
borrowing 借款,贷款,借债 ^k6 A,Ak
branch 分支,分支机构,分店 4{4VC"fa
brought forward (账户余额等的)承上年,承上期,承上页 &{E1w<uv
budget 预算 ln.'}P
building 建筑物;大楼 r(WR=D{
business conditions 业务情况,经营情况 6D3hX>K4
business licence (企业等的)营业执照 LG3D3{H(.
business relation 业务关系 D*.U?
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