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 qqSk*oH~
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审计词汇英汉对照 K,' ]G&K
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ability to continue as a going concern 持续经营能力 E/ (:\Cm^
acceptability 可接受性,可接受程度 K2L+tw
acceptable level of detection risk 检查风险的可接受水平 lMp)T**
acceptance of engagement 接受委托 pr/
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accepting the engagement for the first time 首次接受委托 PBr-<J
access to asset 对资产的接触 -zHJ#
according to 根据,依据,依照 K|Std)6
account balance 账户余额 E/LR(d_
account for 对……进行会计处理,核算;解释 Gw3|"14
accounting 会计,会计学 f6^H
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accounting advisory serve 会计咨询服务 Gy
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accounting firm 会计师事务所 R|8)iW^
accounting information 会计信息,会计资料 aD3'gc,l
accounting period 会计期间 Bfaj4i;_
accounting policies 会计政策 @y9_\mX!s
accounting professional bodies 会计职业组织,会计职业团体 1I KDp]SN
accounting records 会计记录 I2%{6g@
accounting responsibility 会计责任 of8/~VO
accounting service 会计服务 i+jSXn"_
accounting standards 会计准则 vhZpYW8
Accounting Standards for Business Enterprises 企业会计准则 hp,bfcM
accounting system 会计系统 G(|ki9^@"9
accounting treatment 会计处理 >va#PFHA
accuracy 准确性,精确性 KCDEMs}}zM
additional audit procedures 追加审计程序 [1dlV/
addressee 收件人,收信人 J^ryUOo}b
Administration of State-owned Assets (the~) 国有资产管理局 .!,T>:R
administrative laws and regulations 行政法规 #=5/D@
adverse impact 不利影响,负面影响 >I8R[@
adverse opinion 反对意见 vz,l{0v
advisory group 咨询组,顾问组 z`xdRe{QP
agency fee 代理费,代理费用 [st4FaQ36
aggregate 总计,合计为…… D^I%tn=F
alternation of document and record 变造文件和记录 1Xt%O86
alternative audit procedures 替代审计程序,备选审计程序 CP'?Om2
amend 修改,修订 ,K6s'3O(LW
amortisation 摊销 tH2y:o72
analytical capacity 分析能力 6N :fq
analytical procedures 分析性程序 }X)mZyM [
annual financial statements 年度会计报表,年度财务报表 1N1MD@C?P
appendix 附录,附表 jw5Bbyk
applicable 适用的 2ME3= C
applicable laws and regulations 适用的法规 |9jeOV}/
application systems 应用系统 $dgY#ST%
apply consistently 一贯地执行,一贯地实施 ,S2D/Y^>
appropriate 适当的,合适的; Q~#udEajI
征用,挪用 Qy*`s
appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 %w=*4!NWb
approval 批准,核准 ;
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assertion (会计报表上的)认定;确认 g,7`emOX
assessed level of control risk 对控制风险的评估,控制风险的评估水平 {XC# -3O
asset 资产,财产 bB-
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asset restructuring 资产重组 O2q`2L~
assignment of duties 职责的划分 G 2+A`\]
assistant 助理,助理人员 \d2Ku10v[
associated company 联属公司,联营公司 tVvRT*>Wb
association 联合,结合;协会,社团 ga?.7F
assumption 假设,假定 0j7W\'!t
at a given date 在某一特定时日 6OF&Q`*4
attestation 鉴证,公证 s|dcO
attestation service 鉴证服务 t`o-HWfS.
audit adjustment 审计调整 *@S:f"i
audit areas 审计领域 |gA~E>IqF
audit conclusion 审计结论 * h!gjbi
audit effectiveness 审计效果 CbVU z<
audit efficiency 审计效率 /z>G=kA
audit engagement letter 审计业务约定书 H? Z5ex
audit evidence 审计证据 ly7\H3
audit fee 审计费 '
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audit files 审计档案 !=3[Bm G
audit findings 审计中发现的事项 Vi?[yu<F
audit implementation stage 审计实施阶段 )AEJ`xC
audit mark 审计标识 h<f_Eoz-a
audit materiality 审计重要性 A7 qyv0F
audit method 审计方法 oa? bOm
audit objective 审计目标,审计目的 R7r` (c!
audit of financial statements 会计报表审计,财务报表审计 casva;
audit opinion 审计意见 WolkW:(Cg
audit period 被审计期间,被审计年度 Kp'_lKW)]q
audit plan 审计计划 zp:kdN7!^
audit planning 编制审计计划,制定审计计划,审计计划 |,cQJ
audit planning stage 审计计划阶段 J70#pF
audit procedure 审计程序 O; 7`*}m
audit programme 审计程序表,具体审计计划 P%A;EF~v
audit report 审计报告 PTWP7A
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 :3pJGMv(
audit report with a qualified opinion 有保留意见的审计报告 6oMU) DIa
audit report with an adverse opinion 否定意见的审计报告 _HW~sz|
audit report with dual dates 双重日期审计报告 Aw~
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audit reporting stage 审计报告阶段 ?n)d: )Ud"
audit responsibility 审计责任 <
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audit results 审计结果 )y4bb^;z
audit risk 审计风险 jNhiY
audit sampling 审计抽样 `w` f[dU-
audit sampling techniques 审计抽样方法,审计抽样技术 gHpA@jdC*
audit strategies 审计策略 4{=zO(>
audit summary 审计总结,审计小结 [KR|m,QWp
audit team 审计小组 sG[v vm
audit test 审计测试 i t.Lh'N;T
audit trail 审计轨迹 IL;JdIa
audit work 审计工作 2#1"(m{
audit working paper 审计工作底稿 dmI~$*
audited financial statement 审计会计报表,已审计财务报表 F6 ?4&h?n
Auditing Guidelines (the~) 审计规范指南 VW: WB.K$
auditing standards 审计准则 |ZZl3l=]
audit-oriented working paper (审计)业务类工作底稿 iZ}Afj
authorisation 授权 ]rGZ
authorisation of transaction 交易的授权 meey5}
availability 可获得性 y.P Wh<dI
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balance 余额;差额;平衡 _uwM%M;
balance sheet 资产负债表 ySAkj-< /P
bank 银行 (k/[/`3ST
bank account 银行账户,银行户头 W^#HR
bank statement 银行对账单 @{N2I$%6
barter transaction 易货交易,以物换物交易 nX~Qt%
basis of audit 审计依据 N^</:R
basis of preparation (会计报表的)编制基础 E-gI'qG\(
book of account 账目,账簿 sdN@ZP
borrowing 借款,贷款,借债 Z>hS&B
branch 分支,分支机构,分店 $
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brought forward (账户余额等的)承上年,承上期,承上页 p}H:t24Cr5
budget 预算 zG-pqE6
building 建筑物;大楼 &\tD$g~"
business conditions 业务情况,经营情况 p+M#hF5o
business licence (企业等的)营业执照 x-27r
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business relation 业务关系 O&BNhuW2
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