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 DlB"o.
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审计词汇英汉对照 F...>%N$
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ability to continue as a going concern 持续经营能力 #u8|cs!
acceptability 可接受性,可接受程度 &1hJ?uM01
acceptable level of detection risk 检查风险的可接受水平 b .9]b
acceptance of engagement 接受委托 D#>+]}5@x
accepting the engagement for the first time 首次接受委托 ,BM6s,\
access to asset 对资产的接触 ny:c&XS
according to 根据,依据,依照 3c5=>'^F
account balance 账户余额 ]?P9M<0PM
account for 对……进行会计处理,核算;解释 ${n=1-SMU
accounting 会计,会计学 J-g#zs
accounting advisory serve 会计咨询服务 c1
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accounting firm 会计师事务所 A(y^1Nm
accounting information 会计信息,会计资料 n8"S;:Zm
accounting period 会计期间 CFJ F}aW
accounting policies 会计政策 kq6K<e4jO
accounting professional bodies 会计职业组织,会计职业团体 v'`9^3(-
accounting records 会计记录 Dx/!^L02
accounting responsibility 会计责任
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accounting service 会计服务
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accounting standards 会计准则 VNx|nP&
Accounting Standards for Business Enterprises 企业会计准则 }?B=R#5
accounting system 会计系统
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accounting treatment 会计处理 ]saf<?fzr
accuracy 准确性,精确性 Wt+aW
additional audit procedures 追加审计程序 R4,j
addressee 收件人,收信人 hx$-d}W{
Administration of State-owned Assets (the~) 国有资产管理局 )f4D2c&VE
administrative laws and regulations 行政法规 X#mm
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adverse impact 不利影响,负面影响 TRG(W^<F
adverse opinion 反对意见 zECdj'/
advisory group 咨询组,顾问组 gkUG*Zw
agency fee 代理费,代理费用 $3](6
aggregate 总计,合计为…… ShanwaCDqv
alternation of document and record 变造文件和记录 G.K3'^_
alternative audit procedures 替代审计程序,备选审计程序 \ief [
amend 修改,修订 ^=Rqa
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amortisation 摊销 ,)A^ 3Q*
analytical capacity 分析能力 ywlN4=
analytical procedures 分析性程序 ~~]/<d
annual financial statements 年度会计报表,年度财务报表 yn<z!z%mz
appendix 附录,附表 Mn+;3qo{6
applicable 适用的 VAf~
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applicable laws and regulations 适用的法规 +M%i3A
application systems 应用系统 *W q{ :k
apply consistently 一贯地执行,一贯地实施 XtfO;`
appropriate 适当的,合适的; LH..8nfl
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appropriate authorization 适当的授权 'Omi3LXfDT
appropriateness of audit evidence 审计证据的适当性 0`/ PEK{
approval 批准,核准 yG58?5
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assertion (会计报表上的)认定;确认 V%&t'H{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 pRmnS;*z&
asset 资产,财产 :qy`!QPUm
asset restructuring 资产重组 V#!ihL/>
assignment of duties 职责的划分 HGmgQ>q@M$
assistant 助理,助理人员 9z5K -s
associated company 联属公司,联营公司 ws5
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association 联合,结合;协会,社团 L f[>U
assumption 假设,假定 %>'2E!%
at a given date 在某一特定时日 ,LZ6Wu$P
attestation 鉴证,公证 jJl6H~
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attestation service 鉴证服务 6\4ny 0
audit adjustment 审计调整 WM BntB
audit areas 审计领域 ZC3b9:tk
audit conclusion 审计结论 ]aq!@rDX
audit effectiveness 审计效果 iC&=-$vu
audit efficiency 审计效率 X
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audit engagement letter 审计业务约定书 u3kK!2cdP
audit evidence 审计证据 zLXmjrC
audit fee 审计费 mnL
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audit files 审计档案 "+s#!Fh *
audit findings 审计中发现的事项 (r`+q[
audit implementation stage 审计实施阶段 _Jj/"?
audit mark 审计标识 [8.ufpZ
audit materiality 审计重要性 zvL&V
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audit method 审计方法 =25qY"Mf
audit objective 审计目标,审计目的 b].:2
audit of financial statements 会计报表审计,财务报表审计 C1P{4 U
audit opinion 审计意见 :N^1T6v
audit period 被审计期间,被审计年度 S5d:?^PGg
audit plan 审计计划 }GsZ)\!$4
audit planning 编制审计计划,制定审计计划,审计计划 -@i)2J_WP
audit planning stage 审计计划阶段 <Hhl=6op
audit procedure 审计程序 &'Qz
audit programme 审计程序表,具体审计计划 c&)H
audit report 审计报告 uOc>~ITPS
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %([$v6
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audit report with a qualified opinion 有保留意见的审计报告 [6BLC{2
audit report with an adverse opinion 否定意见的审计报告 ;6t>!2I>C
audit report with dual dates 双重日期审计报告 oT&JQ,i[2Q
audit reporting stage 审计报告阶段 ];6c/#2x
audit responsibility 审计责任 k);z}`7
audit results 审计结果 sF]v$kq
audit risk 审计风险 * 103
audit sampling 审计抽样 b>E%&sf
audit sampling techniques 审计抽样方法,审计抽样技术 0m)["g4
audit strategies 审计策略 Yqmx] 7Y4
audit summary 审计总结,审计小结 KSVIX!EsX
audit team 审计小组 F/ 2@%,2n
audit test 审计测试 #`:s:bwM:
audit trail 审计轨迹 fOJk+?
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audit work 审计工作 2 *n2!7jZ*
audit working paper 审计工作底稿 C!XI0d
audited financial statement 审计会计报表,已审计财务报表 ?1 r@r
Auditing Guidelines (the~) 审计规范指南 <qZXpQ#
auditing standards 审计准则 "%urT/Fv&
audit-oriented working paper (审计)业务类工作底稿 jM1_+Lm1
authorisation 授权 nSsVONHfa
authorisation of transaction 交易的授权 0{v?
availability 可获得性 i2.y)K)
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balance 余额;差额;平衡 V|}9d:&O
balance sheet 资产负债表 L;nRI.
bank 银行 /OgXNIl]
bank account 银行账户,银行户头 J=*y>Zt-b
bank statement 银行对账单 T =3te|fv
barter transaction 易货交易,以物换物交易 )&+_T+\
basis of audit 审计依据 Jl Q%+$
basis of preparation (会计报表的)编制基础 9Q]v#&1
book of account 账目,账簿 aen(Mcd3bg
borrowing 借款,贷款,借债 %%c0UaV
branch 分支,分支机构,分店 uA
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brought forward (账户余额等的)承上年,承上期,承上页 ce2d)FG}e
budget 预算 5|m|R"I*Y
building 建筑物;大楼 qS&PMQ"
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business conditions 业务情况,经营情况 .`Z{ptt>
business licence (企业等的)营业执照 tt[P{mMQ
business relation 业务关系 -_uL;
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