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 ,6J{-Iu
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审计词汇英汉对照 (vR9vOpJ
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ability to continue as a going concern 持续经营能力 3_DwqZ 'O
acceptability 可接受性,可接受程度 8"'Z0
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acceptable level of detection risk 检查风险的可接受水平 Wg!<V6}
acceptance of engagement 接受委托 J-UqH3({Z,
accepting the engagement for the first time 首次接受委托 )r0XQa]@$
access to asset 对资产的接触
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according to 根据,依据,依照 1"\^@qRv#
account balance 账户余额 `4SwdW n
account for 对……进行会计处理,核算;解释 ut*sx9l
accounting 会计,会计学 /` ;rlH*
accounting advisory serve 会计咨询服务 Exb?
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accounting firm 会计师事务所
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accounting information 会计信息,会计资料 >P9|?:c
accounting period 会计期间 #\zC|%2+z
accounting policies 会计政策 U/#X,Bi~
accounting professional bodies 会计职业组织,会计职业团体 ;aj4V<@
accounting records 会计记录 Jkx_5kk/\
accounting responsibility 会计责任 o?{-K-'B$
accounting service 会计服务 67tB
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accounting standards 会计准则 @<TC+M5!
Accounting Standards for Business Enterprises 企业会计准则 YHp]O+c
accounting system 会计系统 . ),Fdrg
accounting treatment 会计处理 Hhzi(<e^
accuracy 准确性,精确性 <eh<4_<qF
additional audit procedures 追加审计程序 A{ a4;`}5
addressee 收件人,收信人 e"d-$$'e
Administration of State-owned Assets (the~) 国有资产管理局 9Ai
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administrative laws and regulations 行政法规 r`\6+ Ntb.
adverse impact 不利影响,负面影响 #?h-<KQQ
adverse opinion 反对意见 l!*!)qCB(S
advisory group 咨询组,顾问组 F"^/R
agency fee 代理费,代理费用 H3xMoSs
aggregate 总计,合计为…… 3j6Am{9
alternation of document and record 变造文件和记录 ;u?L>(b
alternative audit procedures 替代审计程序,备选审计程序 Im!fZ g
amend 修改,修订 4[lym,8C
amortisation 摊销 ;%Zu[G`C
analytical capacity 分析能力 iw{rns
analytical procedures 分析性程序 0{'m":D9
annual financial statements 年度会计报表,年度财务报表 4T>d%Tt+)
appendix 附录,附表 =c;.cW
applicable 适用的 cK1 Fv6V#
applicable laws and regulations 适用的法规 rYCIU
application systems 应用系统 gQYs,
apply consistently 一贯地执行,一贯地实施 Vv&GyqoO]
appropriate 适当的,合适的; {00Qg{;K|
征用,挪用 >c@jl
appropriate authorization 适当的授权 ts/Ha*h
appropriateness of audit evidence 审计证据的适当性 XS(Q)\"
approval 批准,核准 `]I p`_{
assertion (会计报表上的)认定;确认 7PbwCRg
assessed level of control risk 对控制风险的评估,控制风险的评估水平 B!x7oD9
asset 资产,财产 GUps\:ss
asset restructuring 资产重组 'j9x(T1M1
assignment of duties 职责的划分 SUb:0GUa
assistant 助理,助理人员 3kavzB[
associated company 联属公司,联营公司 zi_0*znw
association 联合,结合;协会,社团 a|-ozBFR
assumption 假设,假定 Oj>;[O"
at a given date 在某一特定时日 or`D-x)+@
attestation 鉴证,公证 S=a>rnF
attestation service 鉴证服务 YS bS.tq
audit adjustment 审计调整 XI>HC'.0
audit areas 审计领域 blKF78
audit conclusion 审计结论 ] 1s6=
audit effectiveness 审计效果 HE:]zH
audit efficiency 审计效率 /^9=2~b
audit engagement letter 审计业务约定书 J(5#fo{Q.g
audit evidence 审计证据 Sg<
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audit fee 审计费 4
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audit files 审计档案 sdBB
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audit findings 审计中发现的事项 !PfdY&.)
audit implementation stage 审计实施阶段 W+i&!'
audit mark 审计标识 R9-Uoc/
audit materiality 审计重要性 C
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audit method 审计方法 ODxCD%L
audit objective 审计目标,审计目的 @5h(bL
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audit of financial statements 会计报表审计,财务报表审计 ! JauMR
audit opinion 审计意见 &&7&/
audit period 被审计期间,被审计年度 t+#vcg,G
audit plan 审计计划 98*C/=^TH{
audit planning 编制审计计划,制定审计计划,审计计划 7;a
audit planning stage 审计计划阶段 S|O#KE
audit procedure 审计程序 'F^1)Ga$
audit programme 审计程序表,具体审计计划 PU-L,]K
audit report 审计报告 ub]s>aqy
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %-L
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audit report with a qualified opinion 有保留意见的审计报告 AEd9H
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audit report with an adverse opinion 否定意见的审计报告 pHKc9VC
audit report with dual dates 双重日期审计报告 ~{ucr#]C
audit reporting stage 审计报告阶段 @!*I
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audit responsibility 审计责任 #'97mg
audit results 审计结果 1cS*T>`
audit risk 审计风险 4t 0p!IxG
audit sampling 审计抽样 \;1nEjIA
audit sampling techniques 审计抽样方法,审计抽样技术 @CS%=tE}U
audit strategies 审计策略 A}[x))r
audit summary 审计总结,审计小结 $U"pdf
audit team 审计小组 eyy%2>b
audit test 审计测试 ~!P&LZ
audit trail 审计轨迹 L|p+;ex
audit work 审计工作 mM'uRhO+
audit working paper 审计工作底稿 ^@)*voP#G
audited financial statement 审计会计报表,已审计财务报表 M%OUkcWCk
Auditing Guidelines (the~) 审计规范指南 47)\\n_\z
auditing standards 审计准则 UlPhW~F)
audit-oriented working paper (审计)业务类工作底稿 _FCg5F2U
authorisation 授权 oK3PA
authorisation of transaction 交易的授权 23X-h#w
availability 可获得性 kBtzJ#j B
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balance 余额;差额;平衡 aWY#gI{
balance sheet 资产负债表 0*]ZC'pm
bank 银行 N7!(4|14
bank account 银行账户,银行户头 Nk<H=kw+
bank statement 银行对账单 ^nLk{<D35
barter transaction 易货交易,以物换物交易 )B
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basis of audit 审计依据 zh5ovA%
basis of preparation (会计报表的)编制基础 1-.(pA'
book of account 账目,账簿 5Vr#>W
borrowing 借款,贷款,借债 esd9N'.Q*
branch 分支,分支机构,分店 ~<"{u-q#K
brought forward (账户余额等的)承上年,承上期,承上页 !?z"d
budget 预算 1aezlDc*
building 建筑物;大楼 Bqw/\Lxwlf
business conditions 业务情况,经营情况 qmtH0I7)
business licence (企业等的)营业执照 D2f~*!vEnA
business relation 业务关系 UYGO|lkEU
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