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 W_[|X}lWP
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审计词汇英汉对照 ?a'6EAErC
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ability to continue as a going concern 持续经营能力 prN
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acceptability 可接受性,可接受程度 g>2aIun_Q
acceptable level of detection risk 检查风险的可接受水平 <Rcu%&;i
acceptance of engagement 接受委托 YCa@R!M*O
accepting the engagement for the first time 首次接受委托 ;y>S7n>n:
access to asset 对资产的接触 ~7dM!g{W
according to 根据,依据,依照 ?M *7@t@
account balance 账户余额 "w}-?:# j
account for 对……进行会计处理,核算;解释 )E'Fke
accounting 会计,会计学 /y}"M
accounting advisory serve 会计咨询服务 k:b/Gq`
accounting firm 会计师事务所 y[:
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accounting information 会计信息,会计资料 FJP< bREQ
accounting period 会计期间 @Ii-NmOr
accounting policies 会计政策 Vy-28icZ`
accounting professional bodies 会计职业组织,会计职业团体 %'Zc2h&z
accounting records 会计记录 bGbqfO`
accounting responsibility 会计责任 ?Bo?JMV
accounting service 会计服务 F%xK"l`&
accounting standards 会计准则 D`6iDit
Accounting Standards for Business Enterprises 企业会计准则 K&=D-50%
accounting system 会计系统 T4mv%zzS
accounting treatment 会计处理 ;Vg^!]LL#
accuracy 准确性,精确性 b2N6L2~V
additional audit procedures 追加审计程序 y|$R`P
addressee 收件人,收信人 "jMqt9ysN
Administration of State-owned Assets (the~) 国有资产管理局 `E@kFJ(<On
administrative laws and regulations 行政法规 Z&_y0W=t
adverse impact 不利影响,负面影响 3sH\1)Zz
adverse opinion 反对意见 S]}}A
advisory group 咨询组,顾问组 G6ayMw]OF
agency fee 代理费,代理费用 l , ..5
aggregate 总计,合计为…… vxZg &SRK
alternation of document and record 变造文件和记录 cv}aS_`f
alternative audit procedures 替代审计程序,备选审计程序 tR kF
amend 修改,修订 ?hnx/z+uT
amortisation 摊销 |,b2b2v?
analytical capacity 分析能力 Kx~$Bor_!
analytical procedures 分析性程序 \[yr=X
annual financial statements 年度会计报表,年度财务报表 |^R*4;Phe
appendix 附录,附表 Yu'a<5f
applicable 适用的 z
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applicable laws and regulations 适用的法规 C,/O
application systems 应用系统 _a](V6
apply consistently 一贯地执行,一贯地实施 Ly;I,)w
appropriate 适当的,合适的; ?v:Z
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appropriate authorization 适当的授权 %}P4kEY
appropriateness of audit evidence 审计证据的适当性 iv*V#J>
approval 批准,核准 yGxv?%%2
assertion (会计报表上的)认定;确认 &)n_]R#)
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 s
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asset restructuring 资产重组 )0^># k
assignment of duties 职责的划分 #uSK#>H_!
assistant 助理,助理人员 8-m
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associated company 联属公司,联营公司 8V9
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association 联合,结合;协会,社团 q/NY72tj0
assumption 假设,假定 wJe?t$ac?
at a given date 在某一特定时日 >{C\H.N
attestation 鉴证,公证
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attestation service 鉴证服务 >c4/?YV
audit adjustment 审计调整 U&UKUACn"
audit areas 审计领域 p~&BChBl!=
audit conclusion 审计结论 `9Yn0B.
audit effectiveness 审计效果 v!9i"@<!
audit efficiency 审计效率 dH\XO-Z7v
audit engagement letter 审计业务约定书 E V2 )
audit evidence 审计证据 d H?
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audit fee 审计费 c
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audit files 审计档案 PY`L$e
audit findings 审计中发现的事项 n2{SV
audit implementation stage 审计实施阶段 j(eFoZz,
audit mark 审计标识 {hQ6K)s
audit materiality 审计重要性 w\Mnu}<e$
audit method 审计方法 (&[[46
audit objective 审计目标,审计目的 x&Cp> +i
audit of financial statements 会计报表审计,财务报表审计 TW7:q83{l
audit opinion 审计意见 im]g(#GnKh
audit period 被审计期间,被审计年度 PE"v*9k
audit plan 审计计划 m}3gZu]
audit planning 编制审计计划,制定审计计划,审计计划 ?<U{{C
audit planning stage 审计计划阶段 vi!YN|}\
audit procedure 审计程序 G_ >G'2
audit programme 审计程序表,具体审计计划 8 TiG3
audit report 审计报告 h5"Ov,K3[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 l>6@:nq|R
audit report with a qualified opinion 有保留意见的审计报告 =8Ehrlq
audit report with an adverse opinion 否定意见的审计报告 RO&H5m r%@
audit report with dual dates 双重日期审计报告 +*}{`L-
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audit reporting stage 审计报告阶段 Wht(O~F
audit responsibility 审计责任 e5?PkFV^a1
audit results 审计结果 t*G
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audit risk 审计风险 . ]@=es
audit sampling 审计抽样 WG7k(Sp]
audit sampling techniques 审计抽样方法,审计抽样技术 aG+j9Q_
audit strategies 审计策略
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audit summary 审计总结,审计小结 (=4W-z7
audit team 审计小组 p|+B3
audit test 审计测试 _[K"gu
audit trail 审计轨迹 3;[DJ5
audit work 审计工作 \HZ9S=
audit working paper 审计工作底稿 %JZZ%xc
audited financial statement 审计会计报表,已审计财务报表 <#M`5X.
Auditing Guidelines (the~) 审计规范指南 IA&L]
auditing standards 审计准则 $wB^R(f@
audit-oriented working paper (审计)业务类工作底稿 (X[CsaXt
authorisation 授权
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authorisation of transaction 交易的授权 ccFn.($p?,
availability 可获得性 kc `V4b%
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balance 余额;差额;平衡 .7NNT18
balance sheet 资产负债表 '8 Ztj
bank 银行 BYrZEVM9
bank account 银行账户,银行户头 LQYy;<K
bank statement 银行对账单 <A5
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barter transaction 易货交易,以物换物交易 V/d/L3p
basis of audit 审计依据 U69u'G:
basis of preparation (会计报表的)编制基础 /93l74.w
book of account 账目,账簿 hU]HTX'R
borrowing 借款,贷款,借债 I<td1Y1q
branch 分支,分支机构,分店 H9)m^*
brought forward (账户余额等的)承上年,承上期,承上页 Yap?^&GV
budget 预算 '*^yAlgtt
building 建筑物;大楼 $2^`Uca
business conditions 业务情况,经营情况 xo}b=
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business licence (企业等的)营业执照 A>`945|
business relation 业务关系 ?~"bR%
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