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 FH
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审计词汇英汉对照 ;E2kT
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ability to continue as a going concern 持续经营能力 9
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acceptability 可接受性,可接受程度 1HXlHic
acceptable level of detection risk 检查风险的可接受水平 ^^Bm$9
acceptance of engagement 接受委托 j/`Up
accepting the engagement for the first time 首次接受委托 [#zE.
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access to asset 对资产的接触 o~}1oN
according to 根据,依据,依照 oYg/*k7EDX
account balance 账户余额 G*Ib^;$u
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 :>ZzP: QD
accounting advisory serve 会计咨询服务 (JvQ-H
accounting firm 会计师事务所 0i_
accounting information 会计信息,会计资料 t_Z _!Qy
accounting period 会计期间 CMKhS,,o
accounting policies 会计政策 P[1m0!,B
accounting professional bodies 会计职业组织,会计职业团体 xrX?ZJ
accounting records 会计记录
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accounting responsibility 会计责任 <q1'Li)_R
accounting service 会计服务 ~e+0c'n\
accounting standards 会计准则 S^)WYF5
Accounting Standards for Business Enterprises 企业会计准则 %,Q;<axzi
accounting system 会计系统 J(&Gmk9&
accounting treatment 会计处理 e7hO;=?b'
accuracy 准确性,精确性 cC'^T6
additional audit procedures 追加审计程序 ?bn;{c;E
addressee 收件人,收信人 ->Q`'@'|P
Administration of State-owned Assets (the~) 国有资产管理局 t0I>5#*WU
administrative laws and regulations 行政法规 @qpYDnJ:
adverse impact 不利影响,负面影响 bA0uGLc
adverse opinion 反对意见 SkriX\p
advisory group 咨询组,顾问组 Y)5)s0}
agency fee 代理费,代理费用 wFn@\3%l`
aggregate 总计,合计为…… ,?t}NZ
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alternation of document and record 变造文件和记录 T:
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alternative audit procedures 替代审计程序,备选审计程序 0K`ZX&K?W
amend 修改,修订 hq]xmM?&
amortisation 摊销 <?nB,U
analytical capacity 分析能力 olHH9R9:
analytical procedures 分析性程序 IMw
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annual financial statements 年度会计报表,年度财务报表 L;4[ k;5
appendix 附录,附表 EI%M
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applicable 适用的 KuU3DTS85Z
applicable laws and regulations 适用的法规 d~vTD|
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application systems 应用系统 nq),VPJi
apply consistently 一贯地执行,一贯地实施 2z[r@}3
appropriate 适当的,合适的; BQ5_s,VM
征用,挪用 Ny]'RS-
appropriate authorization 适当的授权 5>N6VeM
appropriateness of audit evidence 审计证据的适当性 )A"ZV[eOoQ
approval 批准,核准 ntDRlX
assertion (会计报表上的)认定;确认 <!$dp9y.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 $hyqYp"/;
asset 资产,财产 -qs(2^
asset restructuring 资产重组 r94j+$7
assignment of duties 职责的划分 s+(l7xH$
assistant 助理,助理人员 Zj:a-=
associated company 联属公司,联营公司 QQ5lW
association 联合,结合;协会,社团 xYT#!K1*
assumption 假设,假定 iLjuE)6-$
at a given date 在某一特定时日 -B<O_*wOj
attestation 鉴证,公证 Xs{:[vRW
attestation service 鉴证服务 `4$4bXrP'
audit adjustment 审计调整
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audit areas 审计领域 *4r
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audit conclusion 审计结论 v@F|O8t:s
audit effectiveness 审计效果 YJ&lB&xH
audit efficiency 审计效率 jc${.?m
audit engagement letter 审计业务约定书 N8Rm})
audit evidence 审计证据 RPz!UMQSD
audit fee 审计费 T][-'0!
audit files 审计档案 M"k3zK,
audit findings 审计中发现的事项 CsJ)Z%4_
audit implementation stage 审计实施阶段 :;" aUHU'
audit mark 审计标识 [K"U_b}w
audit materiality 审计重要性 (#!(Q)
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audit method 审计方法 Z?!JV_K
audit objective 审计目标,审计目的 _)HD4,`
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 x`};{o
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audit period 被审计期间,被审计年度 Bf D,z
audit plan 审计计划 /}h
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audit planning 编制审计计划,制定审计计划,审计计划 j
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audit planning stage 审计计划阶段 ^8o_Iz)r,
audit procedure 审计程序 pDLu +}@
audit programme 审计程序表,具体审计计划 p?J
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audit report 审计报告 x.0k%H
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %igFHh?
audit report with a qualified opinion 有保留意见的审计报告 6Tm
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audit report with an adverse opinion 否定意见的审计报告 Ov0O#
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audit report with dual dates 双重日期审计报告 5Z4(J?n
audit reporting stage 审计报告阶段 f:x9Y{Y
audit responsibility 审计责任 CT$& zEIm
audit results 审计结果 &=+cov(3
audit risk 审计风险 >!HfH(is\
audit sampling 审计抽样 iBGSBSeL&
audit sampling techniques 审计抽样方法,审计抽样技术 }}4sh5z
audit strategies 审计策略 yFPaWW
audit summary 审计总结,审计小结 >?\v@
audit team 审计小组 .IW_DM-
audit test 审计测试 BR&Qw'O%
audit trail 审计轨迹 yV 9]_k
audit work 审计工作 yr/]x
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audit working paper 审计工作底稿 7yqSt)/U
audited financial statement 审计会计报表,已审计财务报表 cJ7{4YK_#/
Auditing Guidelines (the~) 审计规范指南 5 WN`8?
auditing standards 审计准则 /pAm8vK
audit-oriented working paper (审计)业务类工作底稿 :_{{PY0PK
authorisation 授权 v&[X&Hu[
authorisation of transaction 交易的授权 1_33;gP
availability 可获得性 c&| '
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balance 余额;差额;平衡 Dr8WV\4@
balance sheet 资产负债表 T!^?d5uW#
bank 银行 %v`-uAy:
bank account 银行账户,银行户头 IF36K^K
bank statement 银行对账单 A4 A6F<
barter transaction 易货交易,以物换物交易 6oTbn{=UUq
basis of audit 审计依据 &6,Yjs:T m
basis of preparation (会计报表的)编制基础 3$96+A^M *
book of account 账目,账簿 D^N#E>,
borrowing 借款,贷款,借债 ZuFVtW@
branch 分支,分支机构,分店 &.+n
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brought forward (账户余额等的)承上年,承上期,承上页 ^.Ih,@N6
budget 预算 ,E/Y@sajn+
building 建筑物;大楼 6h0U
business conditions 业务情况,经营情况 9QX~aX
business licence (企业等的)营业执照 y'0dl "Dy\
business relation 业务关系 M<#)D
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