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 XyhdsH5%3!
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审计词汇英汉对照 Y,9("'bo
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ability to continue as a going concern 持续经营能力 Q8O38uZ
acceptability 可接受性,可接受程度 '#XP:nqFkK
acceptable level of detection risk 检查风险的可接受水平 7dLPy[8";t
acceptance of engagement 接受委托 J{91 t |
accepting the engagement for the first time 首次接受委托 E+_}8J .
access to asset 对资产的接触 G[jCmkK
according to 根据,依据,依照 H7WKnn@
account balance 账户余额 M@.1P<:h
account for 对……进行会计处理,核算;解释 E:%%Dm
accounting 会计,会计学 s)> ]'ii
accounting advisory serve 会计咨询服务 GXwV>)!x
accounting firm 会计师事务所 n'&WIf3
accounting information 会计信息,会计资料 c~cYN W:
accounting period 会计期间 Pai{?<zGi
accounting policies 会计政策 sUA)I%Q!
accounting professional bodies 会计职业组织,会计职业团体 j1g^Q$B>m
accounting records 会计记录 4aGHks8Z,\
accounting responsibility 会计责任 +Q{jV^IT9
accounting service 会计服务 &iuc4"'
accounting standards 会计准则 sI`Lsd'V
Accounting Standards for Business Enterprises 企业会计准则 b2z~C{l
accounting system 会计系统
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accounting treatment 会计处理
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accuracy 准确性,精确性 K@hv[4
additional audit procedures 追加审计程序 3ZC[H'|
addressee 收件人,收信人 t4nAy)I)P
Administration of State-owned Assets (the~) 国有资产管理局 K,J:i^2
administrative laws and regulations 行政法规 i~4:]r22
adverse impact 不利影响,负面影响 LJT+tb?K
adverse opinion 反对意见 0L|A
advisory group 咨询组,顾问组 RS$e^_ W
agency fee 代理费,代理费用 !X8:#a(
aggregate 总计,合计为…… #T+%$q [:
alternation of document and record 变造文件和记录 jn]{|QZ
alternative audit procedures 替代审计程序,备选审计程序 K2!KMhvQ
amend 修改,修订 {BgGG@e
amortisation 摊销 R#gip
analytical capacity 分析能力 G|.>p<q
analytical procedures 分析性程序 &K}!R$[,:P
annual financial statements 年度会计报表,年度财务报表 %c
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appendix 附录,附表 ~v2_vEu}JX
applicable 适用的 m(?M]CH(A
applicable laws and regulations 适用的法规 5pz%DhjLo
application systems 应用系统 "= H
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apply consistently 一贯地执行,一贯地实施 R}*e% EG/
appropriate 适当的,合适的; afH`<!
征用,挪用 ^;N+"oq!y
appropriate authorization 适当的授权 *V>Iv/(
appropriateness of audit evidence 审计证据的适当性 o XA*K.X<
approval 批准,核准 53#7Yy
assertion (会计报表上的)认定;确认 =d`,W9D
assessed level of control risk 对控制风险的评估,控制风险的评估水平 dqnxhN+&
asset 资产,财产 +oeO0
asset restructuring 资产重组 p1CY?K
assignment of duties 职责的划分 nKch_Jb
assistant 助理,助理人员 T0v;8Ee
associated company 联属公司,联营公司 J
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association 联合,结合;协会,社团 (@mvNlc:
assumption 假设,假定 *l^h;RSx
at a given date 在某一特定时日 m@)K]0g<f
attestation 鉴证,公证 wS#.Wzp.w
attestation service 鉴证服务 ?HttqK)
audit adjustment 审计调整 8 yQjB-,#
audit areas 审计领域 MWu67">"
audit conclusion 审计结论 _yumUk-QW
audit effectiveness 审计效果 AW1691Q
audit efficiency 审计效率 /`3<@{D
audit engagement letter 审计业务约定书 J)6f"{} &
audit evidence 审计证据 <Jv %}r
audit fee 审计费 NFv9%$l-
audit files 审计档案 ?u"MsnCXYn
audit findings 审计中发现的事项 k~h'`(
audit implementation stage 审计实施阶段 IZoa7S&t
audit mark 审计标识 >#<o7]
audit materiality 审计重要性 #O*
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audit method 审计方法 ]HCu tq
audit objective 审计目标,审计目的 1 f).J
audit of financial statements 会计报表审计,财务报表审计 Yu`b
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audit opinion 审计意见 $xJVUV
audit period 被审计期间,被审计年度 "8>*O;xk
audit plan 审计计划 E$T)N U\
audit planning 编制审计计划,制定审计计划,审计计划 W/OZ}ky}^
audit planning stage 审计计划阶段 TI
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audit procedure 审计程序 wz<YflF
audit programme 审计程序表,具体审计计划 ojni+} >_
audit report 审计报告 aHvTbpJ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _py%L+&{
audit report with a qualified opinion 有保留意见的审计报告 #/\5a;Elc
audit report with an adverse opinion 否定意见的审计报告 );'8*e'
audit report with dual dates 双重日期审计报告 %s6|w=.1
audit reporting stage 审计报告阶段 KFvNsqd
audit responsibility 审计责任 qQv?J]l
audit results 审计结果 ayTEQS
audit risk 审计风险 "WV]|
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audit sampling 审计抽样 a`|&rggN
audit sampling techniques 审计抽样方法,审计抽样技术 c%n[
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audit strategies 审计策略 =0c yGo
audit summary 审计总结,审计小结 be}^}w=
audit team 审计小组 18jI6$DY
audit test 审计测试 P33x/#VVE
audit trail 审计轨迹 eYLeytF]Uy
audit work 审计工作 ~m2tWi@
audit working paper 审计工作底稿 0.Pd,L(
audited financial statement 审计会计报表,已审计财务报表 g-q~0
Auditing Guidelines (the~) 审计规范指南 4{7O}f
auditing standards 审计准则 GcmN4
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audit-oriented working paper (审计)业务类工作底稿 v,#*%Gn`%
authorisation 授权 yS%IE>?
authorisation of transaction 交易的授权 ep* (
availability 可获得性 D7T(B=S6
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balance 余额;差额;平衡 GSj04-T"
balance sheet 资产负债表 gpB3\
bank 银行 7+ QD=j-
bank account 银行账户,银行户头 x>TH yY[sq
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 48
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basis of audit 审计依据 ,{!~rSq-l
basis of preparation (会计报表的)编制基础 Q[O[,Rk
book of account 账目,账簿 ;& ny< gQ
borrowing 借款,贷款,借债 G'T/I\tB
branch 分支,分支机构,分店 cPZD#";f
brought forward (账户余额等的)承上年,承上期,承上页 M}MXR=X,
budget 预算 $\h\,N$y
building 建筑物;大楼 tEh YQZ
business conditions 业务情况,经营情况 h)2W}p{a4=
business licence (企业等的)营业执照 K"B2
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business relation 业务关系 >jMq-#*4
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