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 p:ST$ 1 K
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ability to continue as a going concern 持续经营能力 ?\F ,}e
acceptability 可接受性,可接受程度 Nmsb
acceptable level of detection risk 检查风险的可接受水平 [I4FU7mpH
acceptance of engagement 接受委托 %dT%r=%Y
accepting the engagement for the first time 首次接受委托 )3B5"b,
access to asset 对资产的接触 y!!+IeReS
according to 根据,依据,依照 IL:"]`f*
account balance 账户余额 .Um%6a-
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 =3SL&
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accounting advisory serve 会计咨询服务 0XYO2k
accounting firm 会计师事务所 c[y=K)<Z
accounting information 会计信息,会计资料 |PJW
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accounting period 会计期间 r IK|} 5
accounting policies 会计政策 n"K7@[d
accounting professional bodies 会计职业组织,会计职业团体 }5tn
accounting records 会计记录 F5<{-{Ky
accounting responsibility 会计责任 56_KB.Ww~
accounting service 会计服务 \]OD pi
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accounting standards 会计准则 2aje
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Accounting Standards for Business Enterprises 企业会计准则 WNYLQ=;
accounting system 会计系统 ia_8$>xW+
accounting treatment 会计处理 ]VYl Eqe
accuracy 准确性,精确性 P/PS(`
additional audit procedures 追加审计程序 49zp@a
addressee 收件人,收信人 %<muVRkB\
Administration of State-owned Assets (the~) 国有资产管理局 _gGy(
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administrative laws and regulations 行政法规 .CpF0
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 U; q)01
advisory group 咨询组,顾问组 [1UqMkXtf
agency fee 代理费,代理费用 anwn!Eqk"
aggregate 总计,合计为…… y14@9<~9
alternation of document and record 变造文件和记录 (_08?cN
alternative audit procedures 替代审计程序,备选审计程序 zn~m;0Xi
amend 修改,修订 5#F+-9r
amortisation 摊销 4QVd{
analytical capacity 分析能力 5Q}@Y3 i=
analytical procedures 分析性程序 5k(#kyP
annual financial statements 年度会计报表,年度财务报表 mDmWTq\
appendix 附录,附表 tj&A@\/
applicable 适用的 \~H"!vj
applicable laws and regulations 适用的法规 E>1USKxn
application systems 应用系统 Ji[w; [qL
apply consistently 一贯地执行,一贯地实施 KE3v3g<
appropriate 适当的,合适的; O
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appropriate authorization 适当的授权 C/Z"W@7#;
appropriateness of audit evidence 审计证据的适当性 #"M Pe4
approval 批准,核准 @&W?e?O ~G
assertion (会计报表上的)认定;确认 #?=cg]v_
assessed level of control risk 对控制风险的评估,控制风险的评估水平 D/Wuan?yPN
asset 资产,财产 YBO53S]=
asset restructuring 资产重组 j&pgq2Kl
assignment of duties 职责的划分 o|W? a#_\
assistant 助理,助理人员 X m3t
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associated company 联属公司,联营公司 i=a LC*@
association 联合,结合;协会,社团 v8IL[g6"
assumption 假设,假定 I{PN6bn{>
at a given date 在某一特定时日 .-ABo]hf
attestation 鉴证,公证 M Sj0D2H
attestation service 鉴证服务 {EUH#':
audit adjustment 审计调整 V"ZbKV+[
audit areas 审计领域 y{]%,
audit conclusion 审计结论 !%X`c94
audit effectiveness 审计效果 K0g:Q*J-
audit efficiency 审计效率 K5lp-F
audit engagement letter 审计业务约定书 c" 7pf
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audit evidence 审计证据 zOOX>3^
audit fee 审计费 kI'A`
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audit files 审计档案 KIFx&
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audit findings 审计中发现的事项 [VW;L l
audit implementation stage 审计实施阶段 5!zvoX9
audit mark 审计标识 kk'w@Sn.(
audit materiality 审计重要性 #U}U>4'
audit method 审计方法 ,]mwk~HeF
audit objective 审计目标,审计目的 +CT$/k
audit of financial statements 会计报表审计,财务报表审计 JY+[
audit opinion 审计意见 DV\ei")
audit period 被审计期间,被审计年度 }j1Zk4}[x
audit plan 审计计划 MGzF+ln^U
audit planning 编制审计计划,制定审计计划,审计计划 i 8Xz
audit planning stage 审计计划阶段 ^BX@0"&-
audit procedure 审计程序 rk |(BA
audit programme 审计程序表,具体审计计划 '>Y
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audit report 审计报告 { NJ>[mKg
audit report with a disclaimer of opinion 拒绝表示意见审计报告 88$Y-g5*
audit report with a qualified opinion 有保留意见的审计报告 zYdtQjv
audit report with an adverse opinion 否定意见的审计报告 %}
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audit report with dual dates 双重日期审计报告 #L0I+ K,K\
audit reporting stage 审计报告阶段 ? myXG92
audit responsibility 审计责任 i_Z5SMZ
audit results 审计结果 Ne7{{1
audit risk 审计风险 })lT fy
audit sampling 审计抽样 !nq\x8nU
audit sampling techniques 审计抽样方法,审计抽样技术 NCFV
audit strategies 审计策略 A'1AU:d
audit summary 审计总结,审计小结 +~Ay h[V
audit team 审计小组 ~x"79=!W
audit test 审计测试 M%s$F@
audit trail 审计轨迹 TrU@mYnE
audit work 审计工作 _D9@<+MS*
audit working paper 审计工作底稿 Zw][c7%
audited financial statement 审计会计报表,已审计财务报表 78CJ
Auditing Guidelines (the~) 审计规范指南 az;jMnPpR5
auditing standards 审计准则 U/!&Ks
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audit-oriented working paper (审计)业务类工作底稿 F^t?*
authorisation 授权 q)ql]i
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authorisation of transaction 交易的授权 kO_XyC4(
availability 可获得性 B"9hQb
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balance 余额;差额;平衡 psX%.95Y
balance sheet 资产负债表 )?
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bank 银行 Ja v2A6a
bank account 银行账户,银行户头 -5v.1y=!L
bank statement 银行对账单 |p -R9A*>h
barter transaction 易货交易,以物换物交易 zWs*kTtA
basis of audit 审计依据 Rgfhs[Z
basis of preparation (会计报表的)编制基础 ,i?!3oLT
book of account 账目,账簿 Y\e]2
borrowing 借款,贷款,借债 SWjQ.aM
branch 分支,分支机构,分店 2{B(j&{
brought forward (账户余额等的)承上年,承上期,承上页 !LIfeL.4h
budget 预算 AY'?Xt
building 建筑物;大楼 +^ DRto=
business conditions 业务情况,经营情况 PT#eXS9_
business licence (企业等的)营业执照 VNrO(j DUv
business relation 业务关系 O| J`~Lk
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