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 ATM:As:<@
2nkj;x{H$
审计词汇英汉对照 K9Xd?
]a
HFuaoS+b*
A "GI&S% F
zL'IN)7MU
qLi9ym, ]
ability to continue as a going concern 持续经营能力 ""3m!qn#
acceptability 可接受性,可接受程度 $sF#Na4^
acceptable level of detection risk 检查风险的可接受水平 qYZ7Zt;
acceptance of engagement 接受委托 ^r*%BUU9]%
accepting the engagement for the first time 首次接受委托 gH^$Y~Lx
access to asset 对资产的接触 Z,!Xxv;4
according to 根据,依据,依照 1 {x~iZa
account balance 账户余额 |vN@2h(|"
account for 对……进行会计处理,核算;解释 ](>7h_2B
accounting 会计,会计学 19 wqDIE0
accounting advisory serve 会计咨询服务 |sqo+E
accounting firm 会计师事务所 V/}>>4
accounting information 会计信息,会计资料 S"TMsi
accounting period 会计期间 LQ\
ELJj
accounting policies 会计政策 k>&s(b
accounting professional bodies 会计职业组织,会计职业团体 .(7C)P{.0
accounting records 会计记录 6~h1iY_~
accounting responsibility 会计责任 j22#Bw
accounting service 会计服务 }S
MJD
accounting standards 会计准则 #VdI{IbW
Accounting Standards for Business Enterprises 企业会计准则 6!%d-Z7)
accounting system 会计系统 S2ppKlVv
accounting treatment 会计处理 @y0bU*v7
accuracy 准确性,精确性 .\~P -{Hd
additional audit procedures 追加审计程序 FK@ f'
addressee 收件人,收信人 R_>TEYZ
Administration of State-owned Assets (the~) 国有资产管理局 q"+ q
administrative laws and regulations 行政法规 HM@}!6/s
adverse impact 不利影响,负面影响 52MCU l
adverse opinion 反对意见 a|P~LMPM
advisory group 咨询组,顾问组 Qw<kX*fxrI
agency fee 代理费,代理费用
sO6g IPU^
aggregate 总计,合计为…… }.MoDR3\
alternation of document and record 变造文件和记录 O:,2OMB}B`
alternative audit procedures 替代审计程序,备选审计程序 a(ux?V)E.
amend 修改,修订 Xh0wWU*
amortisation 摊销 /%uZKGP
analytical capacity 分析能力 }^pQbFku
analytical procedures 分析性程序 we\b]
annual financial statements 年度会计报表,年度财务报表 *]m kyAhi
appendix 附录,附表 k>:/D
applicable 适用的 LZQFj/,Jg
applicable laws and regulations 适用的法规 ) _9e@~,
application systems 应用系统 DO1 JPeIi
apply consistently 一贯地执行,一贯地实施 hnsa)@
appropriate 适当的,合适的; s-GleX<
征用,挪用 hmBnV
appropriate authorization 适当的授权 oDW<e'Jm
appropriateness of audit evidence 审计证据的适当性 T Oco({/_/
approval 批准,核准 E+m]aYu"
assertion (会计报表上的)认定;确认 5mna7BCEb
assessed level of control risk 对控制风险的评估,控制风险的评估水平 K=m9H=IX~T
asset 资产,财产 CRc!|?
asset restructuring 资产重组 jMf 7J
assignment of duties 职责的划分 y\)G7
(
assistant 助理,助理人员 piYws<Q
associated company 联属公司,联营公司 kM
l @v`
association 联合,结合;协会,社团 "#-Nqq
assumption 假设,假定 Y8J;+h9
at a given date 在某一特定时日 l&6U|q`
attestation 鉴证,公证 ;&+[W(7Sy
attestation service 鉴证服务 t<!+b@l5
audit adjustment 审计调整 u=@h`5-fp
audit areas 审计领域 [GR]!\!%~
audit conclusion 审计结论 iot.E%G
audit effectiveness 审计效果 O1x0[sy
audit efficiency 审计效率 _.d}lK3$2
audit engagement letter 审计业务约定书 x{NNx:T1
audit evidence 审计证据 ><;l:RGK|
audit fee 审计费 A*7Io4e!
audit files 审计档案 di3 B=A>3
audit findings 审计中发现的事项 r@*=|0(OrK
audit implementation stage 审计实施阶段 M^j<J0(O
audit mark 审计标识 tC2
)j7@
audit materiality 审计重要性 #<a_: m)@
audit method 审计方法 93Mdp9v+i
audit objective 审计目标,审计目的 , @%C8Z
audit of financial statements 会计报表审计,财务报表审计 /h?<MI\7V
audit opinion 审计意见 pu/m8
audit period 被审计期间,被审计年度 WF ?/GN
audit plan 审计计划 -yX.Jv
audit planning 编制审计计划,制定审计计划,审计计划
>]Mq)V9
audit planning stage 审计计划阶段 ; g Z%U
audit procedure 审计程序 o &BPG@n
audit programme 审计程序表,具体审计计划 CS~=Z>6EjA
audit report 审计报告 94T}iY.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 to99_2
audit report with a qualified opinion 有保留意见的审计报告 tWpl`HH
audit report with an adverse opinion 否定意见的审计报告 f
tYR,!&
audit report with dual dates 双重日期审计报告 -W|*fKN`3
audit reporting stage 审计报告阶段 PHQ{-b?4t
audit responsibility 审计责任 :D"@6PC]
audit results 审计结果 -Bo
86t)F
audit risk 审计风险 ]s*5[=uc2
audit sampling 审计抽样 2}^+]5
audit sampling techniques 审计抽样方法,审计抽样技术 [ 3$.*
audit strategies 审计策略 wqJ*
%
audit summary 审计总结,审计小结 kRmj"9oA
audit team 审计小组 7<h.KZPc
audit test 审计测试 kx|me~I
audit trail 审计轨迹 +VSZhg,Np8
audit work 审计工作 yJnPD/i
audit working paper 审计工作底稿 B
}6Kd
audited financial statement 审计会计报表,已审计财务报表 NNwc!x)*
Auditing Guidelines (the~) 审计规范指南 j.k@6[R>?
auditing standards 审计准则 E9^(0\Z
I
audit-oriented working paper (审计)业务类工作底稿 n`P`yb\f$
authorisation 授权 5B
}3GBA
authorisation of transaction 交易的授权 tY{;
U#9
availability 可获得性 48wDf_<f5=
B /wr6\53J
balance 余额;差额;平衡 O
x{Q.l
balance sheet 资产负债表 Oc7 >S.1
bank 银行 Xa4GqV9M/-
bank account 银行账户,银行户头 ;xL67e%?
bank statement 银行对账单 SEYG y+#K
barter transaction 易货交易,以物换物交易 Y;8
>=0ye
basis of audit 审计依据 ]x1p!TSU
basis of preparation (会计报表的)编制基础 CNut{4
book of account 账目,账簿 S2ark,sp6
borrowing 借款,贷款,借债 /^J2B8y
branch 分支,分支机构,分店 G]b8]3^
brought forward (账户余额等的)承上年,承上期,承上页 Z,3 CC \
budget 预算 f7Yz>To
building 建筑物;大楼 -<6v:Z
business conditions 业务情况,经营情况 ]22C)<
business licence (企业等的)营业执照 Hfke
business relation 业务关系 QO@6V
Y@
FS8S68