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 .b]
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审计词汇英汉对照 me]O
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ability to continue as a going concern 持续经营能力 J qWMO!1
acceptability 可接受性,可接受程度 p&1IK8i"
acceptable level of detection risk 检查风险的可接受水平 S%KY%hUt
acceptance of engagement 接受委托 xK4b(KJj
accepting the engagement for the first time 首次接受委托 xb#M{EE-.
access to asset 对资产的接触 vt{
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according to 根据,依据,依照 v_Om3i9$E
account balance 账户余额 tln*
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account for 对……进行会计处理,核算;解释 lK;/97Ze
accounting 会计,会计学 {SH+lX0]{
accounting advisory serve 会计咨询服务 *&p
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accounting firm 会计师事务所 Dw}8ci'
accounting information 会计信息,会计资料 S"?py=7
accounting period 会计期间 qc^u%
accounting policies 会计政策 >XzCHtEP
accounting professional bodies 会计职业组织,会计职业团体 yQ\K;
accounting records 会计记录 WBTdQG
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accounting responsibility 会计责任 z9mmZqhK\
accounting service 会计服务 pT Yq#9
accounting standards 会计准则 #6g-
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Accounting Standards for Business Enterprises 企业会计准则 v~-z["=}!
accounting system 会计系统 A#9@OWV5f
accounting treatment 会计处理 C D#:*
accuracy 准确性,精确性 }W&hPC
additional audit procedures 追加审计程序 ".+wz1
addressee 收件人,收信人 9G(.=aOj,
Administration of State-owned Assets (the~) 国有资产管理局 ]'Y
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administrative laws and regulations 行政法规 g Z3VT{
adverse impact 不利影响,负面影响 vn;_|NeSf
adverse opinion 反对意见 E<]l]?
advisory group 咨询组,顾问组 51.! S
agency fee 代理费,代理费用 jJ%
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aggregate 总计,合计为…… e6
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alternation of document and record 变造文件和记录 1g`$[wp|
alternative audit procedures 替代审计程序,备选审计程序 x7$U
amend 修改,修订 zjd]65P
amortisation 摊销 .S/W_R
analytical capacity 分析能力 FG8genCH@
analytical procedures 分析性程序 }N;c
annual financial statements 年度会计报表,年度财务报表 r1:S8RT;H5
appendix 附录,附表 Zf;1U98oC
applicable 适用的 e*gCc7zz
applicable laws and regulations 适用的法规 e9r#r~Qq|
application systems 应用系统 k#k !AcC
apply consistently 一贯地执行,一贯地实施 =L~,HS(l,
appropriate 适当的,合适的; 9ls<Y
征用,挪用 Te?UQX7Z}M
appropriate authorization 适当的授权 WE$Pi;q1
appropriateness of audit evidence 审计证据的适当性 Nt42v
approval 批准,核准 2d+IROA
assertion (会计报表上的)认定;确认 =!3G ,qV
assessed level of control risk 对控制风险的评估,控制风险的评估水平 & i|x2;
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asset 资产,财产 ~ar8e
asset restructuring 资产重组 `T $lTP
assignment of duties 职责的划分 1fRYXqx
assistant 助理,助理人员 ` +]9+:tS
associated company 联属公司,联营公司 V.J[Uwf
association 联合,结合;协会,社团 yBO88rfh>
assumption 假设,假定 D6Ov]E:fa
at a given date 在某一特定时日 C/dqCUX:
attestation 鉴证,公证 Pz3jc|Ga
attestation service 鉴证服务 Cec!{]DL&
audit adjustment 审计调整 -)@DH;[tb
audit areas 审计领域 w#_xV
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audit conclusion 审计结论 *1iJa
audit effectiveness 审计效果 ?b, eZ+t
audit efficiency 审计效率 R:YX{Tq
audit engagement letter 审计业务约定书 _5#f9,m1
audit evidence 审计证据 -WP_0
audit fee 审计费 J'tc5Ip!}V
audit files 审计档案 A" `62
audit findings 审计中发现的事项 reLYtv
audit implementation stage 审计实施阶段 0+IJ, ;Wx
audit mark 审计标识 '7[{ISBXU
audit materiality 审计重要性 Z[KXDQn8
audit method 审计方法 `9b/Q
audit objective 审计目标,审计目的 SiHZco
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audit of financial statements 会计报表审计,财务报表审计 Bn*D<<{T
audit opinion 审计意见 5T}$+R0&
audit period 被审计期间,被审计年度 [r_,BH\nu
audit plan 审计计划 V_Kpb*3
audit planning 编制审计计划,制定审计计划,审计计划 q.i@Lvu#
audit planning stage 审计计划阶段 e#IED!U
audit procedure 审计程序 l epR}
audit programme 审计程序表,具体审计计划 yNdtq\h
audit report 审计报告 pgT{#[=>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 69(z[opW
audit report with a qualified opinion 有保留意见的审计报告 'wz*GMGWC
audit report with an adverse opinion 否定意见的审计报告 N8:?Z#z
audit report with dual dates 双重日期审计报告 7}(LO^,A
audit reporting stage 审计报告阶段 Ac<V!v71
audit responsibility 审计责任 j y{T=Nb
audit results 审计结果 @P+k7"f
audit risk 审计风险 9ET2uDZpL
audit sampling 审计抽样 VztalwI
audit sampling techniques 审计抽样方法,审计抽样技术 Rj9ME,u
audit strategies 审计策略 =UA-&x@
audit summary 审计总结,审计小结 |{cdXbr
audit team 审计小组 Hk8:7"4Q
audit test 审计测试 ?rXh
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audit trail 审计轨迹 wIuwq>
audit work 审计工作 g"]%5Ow1
audit working paper 审计工作底稿 N8}R<3/
audited financial statement 审计会计报表,已审计财务报表 -QCo]:cp
Auditing Guidelines (the~) 审计规范指南 g*\u8fpRq
auditing standards 审计准则 Ta?#o
audit-oriented working paper (审计)业务类工作底稿 Fgxh?Wd9
authorisation 授权 V^nYG$si
authorisation of transaction 交易的授权 kvv-f9/-
availability 可获得性 +pc_KR
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balance 余额;差额;平衡 EaFd1
balance sheet 资产负债表 d z&| 3o
bank 银行 K+Al8L?K_
bank account 银行账户,银行户头 "cRc~4%K
bank statement 银行对账单 Y'S xehx
barter transaction 易货交易,以物换物交易 F%bv
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basis of audit 审计依据 6%C:k,Cx{d
basis of preparation (会计报表的)编制基础 D|9C|q
book of account 账目,账簿 `R0>;TdT
borrowing 借款,贷款,借债 fGb(=l
branch 分支,分支机构,分店 1K^blOLXe
brought forward (账户余额等的)承上年,承上期,承上页 6#6Ve$Vl]
budget 预算 %m!o#y(hD`
building 建筑物;大楼 )<9g+^
business conditions 业务情况,经营情况 6 +^V
business licence (企业等的)营业执照 A2qus$
business relation 业务关系 l@4hBq
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