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 tk-)N+M.
8IL
5:7H8
审计词汇英汉对照 :j3^p8]
0LC]%x+"
A `K0.6i [p
+%[,
m&
uL7}JQ,
ability to continue as a going concern 持续经营能力 U~sC%Ri-@U
acceptability 可接受性,可接受程度 ueU "v'h\
acceptable level of detection risk 检查风险的可接受水平 C$q
-WoTM(
acceptance of engagement 接受委托 ik?IC$*n3i
accepting the engagement for the first time 首次接受委托 0=7Ud<
access to asset 对资产的接触 d<
XY"Y%
according to 根据,依据,依照 >Giw\|:f(
account balance 账户余额 D`Vb3aNB=L
account for 对……进行会计处理,核算;解释
3ONW u
accounting 会计,会计学 %r6_['T
accounting advisory serve 会计咨询服务 q2|z
\
accounting firm 会计师事务所 cEp/qzAiD%
accounting information 会计信息,会计资料 M@q)\UQ'
accounting period 会计期间 N1g;e?T':
accounting policies 会计政策 NE`;=26c
accounting professional bodies 会计职业组织,会计职业团体 NR&a
er
accounting records 会计记录 t:lDFv4s
accounting responsibility 会计责任 (?uK
accounting service 会计服务 :T6zT3(")D
accounting standards 会计准则 t3}_mJ
Accounting Standards for Business Enterprises 企业会计准则 -$%~EY}
accounting system 会计系统 0V8G9Gj
accounting treatment 会计处理 vm*9xs
accuracy 准确性,精确性 2>x[_
additional audit procedures 追加审计程序 J+0
?
e9
addressee 收件人,收信人 GRL42xp'*D
Administration of State-owned Assets (the~) 国有资产管理局 N0D5N(kH%
administrative laws and regulations 行政法规 ](-[
I#
adverse impact 不利影响,负面影响
p+Bvfn
adverse opinion 反对意见 p8F$vx4,
advisory group 咨询组,顾问组 JKp@fQT *
agency fee 代理费,代理费用 t':*~b{V@7
aggregate 总计,合计为…… WH $*\IGJL
alternation of document and record 变造文件和记录 ;$!0pxL)s
alternative audit procedures 替代审计程序,备选审计程序 |%X_<Cpk
amend 修改,修订 u0+<[Ia'q
amortisation 摊销 RM2fe
Wm
analytical capacity 分析能力 1Ogtzf
analytical procedures 分析性程序 DT;;4-{
annual financial statements 年度会计报表,年度财务报表 m^0*k|9+G
appendix 附录,附表 R 'mlKe x
applicable 适用的 _mQ~[}y+?
applicable laws and regulations 适用的法规 Um/ g&k
application systems 应用系统 m`XaY J
apply consistently 一贯地执行,一贯地实施 M
S|1Q@S9
appropriate 适当的,合适的; TxkvHi
q2
征用,挪用 u4=ulgi
appropriate authorization 适当的授权 -Vg0J6x
appropriateness of audit evidence 审计证据的适当性 n
n8N 9w
approval 批准,核准 /xA`VyHO
assertion (会计报表上的)认定;确认 6NFLk+kqN
assessed level of control risk 对控制风险的评估,控制风险的评估水平 K}S=f\Q]
asset 资产,财产 z"
sv,W
asset restructuring 资产重组 MhFj>t
assignment of duties 职责的划分 {2|sk9?W
assistant 助理,助理人员 a 6fH *2E
associated company 联属公司,联营公司 Si#XF[/
association 联合,结合;协会,社团 h7]>b'H
assumption 假设,假定 uTrGb:^
at a given date 在某一特定时日 V3pn@
'pr
attestation 鉴证,公证 q*J-ii
attestation service 鉴证服务 9Cb>J
audit adjustment 审计调整 c%n%
,R>
audit areas 审计领域 =)6|lz^
audit conclusion 审计结论 97!VH>MX
audit effectiveness 审计效果 !.{{QwZ
audit efficiency 审计效率 qp1rP#
audit engagement letter 审计业务约定书 DGAg#jh
audit evidence 审计证据 {
-5b[m(
audit fee 审计费 );F
/P0P
audit files 审计档案 6^p>f:5
audit findings 审计中发现的事项 oP<E)
audit implementation stage 审计实施阶段 2-wvL&pi)
audit mark 审计标识 I1Gk^wO
audit materiality 审计重要性 CH h6Mnw
audit method 审计方法 /0F
<GBQ"v
audit objective 审计目标,审计目的 5th\_n}N2/
audit of financial statements 会计报表审计,财务报表审计 oxqD/fY
audit opinion 审计意见
}
xzbg
audit period 被审计期间,被审计年度 j~9,Ct
audit plan 审计计划 ;V~~lcD&Y`
audit planning 编制审计计划,制定审计计划,审计计划 A832z`
audit planning stage 审计计划阶段 _{?/4ZhA\+
audit procedure 审计程序 fm%-wUgj
audit programme 审计程序表,具体审计计划 }"chm=b
audit report 审计报告 6sRKbp|r7
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ! XNTk]!
audit report with a qualified opinion 有保留意见的审计报告 9=^4p=1J
audit report with an adverse opinion 否定意见的审计报告 @)wNINvD
audit report with dual dates 双重日期审计报告 8|#p D4e
audit reporting stage 审计报告阶段 lhV'Q]s@6
audit responsibility 审计责任 aib)ItNb
audit results 审计结果 Vt,"5c
audit risk 审计风险
>*mLbp"
audit sampling 审计抽样 HV6'0_R0
audit sampling techniques 审计抽样方法,审计抽样技术 _\xd]~ELj
audit strategies 审计策略 %g&i.2v
audit summary 审计总结,审计小结 QI2T G,
audit team 审计小组 d~J4&w
audit test 审计测试 AfW9;{j&I
audit trail 审计轨迹 9L
xj
]W2^
audit work 审计工作 x-{awP
audit working paper 审计工作底稿 [I` 6F6
audited financial statement 审计会计报表,已审计财务报表 R'r^v
Auditing Guidelines (the~) 审计规范指南 vN4
g#,<
auditing standards 审计准则 f9 b=Zm'
audit-oriented working paper (审计)业务类工作底稿 6|:]2S
authorisation 授权 @=[SsS
authorisation of transaction 交易的授权
APksY!
availability 可获得性 !M&B=vk4
B a<X<hxW:
balance 余额;差额;平衡 jlZW!$
Iq
balance sheet 资产负债表 G" Fd]'
bank 银行 f)+fdc
bank account 银行账户,银行户头 ojitBo~
bank statement 银行对账单 ~m56t5+uw
barter transaction 易货交易,以物换物交易 P}QuGy[
basis of audit 审计依据 IZ6[|Ach6
basis of preparation (会计报表的)编制基础 B/CP/Pfb
book of account 账目,账簿 ^CwzAB
borrowing 借款,贷款,借债 d98ZC+q
branch 分支,分支机构,分店 S|%f<zAtJ
brought forward (账户余额等的)承上年,承上期,承上页 [sY>ac
budget 预算 0: (@Y
building 建筑物;大楼 |3MqAvPJ
business conditions 业务情况,经营情况 xCV3HnZ
business licence (企业等的)营业执照 JtU/%s
business relation 业务关系 *5#Y[c
U>^-Db]