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 r
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审计词汇英汉对照 _<FUS'"
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ability to continue as a going concern 持续经营能力 sdg2^] |
acceptability 可接受性,可接受程度 -5+Yz9pv[
acceptable level of detection risk 检查风险的可接受水平 }Le]qoW['
acceptance of engagement 接受委托 9N'fU),I
accepting the engagement for the first time 首次接受委托 wCg7JW#
access to asset 对资产的接触 3PZ(Kn<
according to 根据,依据,依照 a-Y6ghs
account balance 账户余额 U364'O8_
account for 对……进行会计处理,核算;解释 *c[w9(fU
accounting 会计,会计学 <tFq^qB
accounting advisory serve 会计咨询服务 ?x&}ammid
accounting firm 会计师事务所 (k #xF"yI
accounting information 会计信息,会计资料 !zF07.(E
accounting period 会计期间 9QXsbd6
accounting policies 会计政策 Cm)TFh6
accounting professional bodies 会计职业组织,会计职业团体 bUm
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accounting records 会计记录 `|?<KF164
accounting responsibility 会计责任 ocW~
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accounting service 会计服务 t-KicLr
accounting standards 会计准则 g/!MEOVx
Accounting Standards for Business Enterprises 企业会计准则 &d2L9k
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accounting system 会计系统 x0JW
accounting treatment 会计处理 xm1di@
accuracy 准确性,精确性 YR-G:-(#b
additional audit procedures 追加审计程序 SA}Dkt&,
addressee 收件人,收信人 [znN'Fg:"
Administration of State-owned Assets (the~) 国有资产管理局 PHqg~q;*
administrative laws and regulations 行政法规 qS@3:R
adverse impact 不利影响,负面影响 TS9<uRO0
adverse opinion 反对意见 qzbW0AM[M
advisory group 咨询组,顾问组 \{:A&X~\!
agency fee 代理费,代理费用 %'s
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aggregate 总计,合计为…… zgEN2d
alternation of document and record 变造文件和记录 C0N}B1-MU
alternative audit procedures 替代审计程序,备选审计程序 tt?`,G.(]
amend 修改,修订 ;!S5P(
amortisation 摊销 G`O*AQ}[
analytical capacity 分析能力 2A~o)7JaZ
analytical procedures 分析性程序 ?8H{AuLB
annual financial statements 年度会计报表,年度财务报表 `i
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appendix 附录,附表 gR# k'
applicable 适用的 6R<+_e+v
applicable laws and regulations 适用的法规 >dJuk6J&c&
application systems 应用系统 T^|k`
apply consistently 一贯地执行,一贯地实施 eZ(ThA*2=t
appropriate 适当的,合适的; S._2..%G
征用,挪用 ^.8~}TT-U
appropriate authorization 适当的授权 fm-m?=
appropriateness of audit evidence 审计证据的适当性 SkmTW@v
approval 批准,核准 -#9et30
assertion (会计报表上的)认定;确认 m8{8r>6*
assessed level of control risk 对控制风险的评估,控制风险的评估水平 u'#/vT#l
asset 资产,财产 02t({>`
asset restructuring 资产重组 mP
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assignment of duties 职责的划分 Eej
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assistant 助理,助理人员 tW|0_m>{
associated company 联属公司,联营公司 /i>n1>~yn
association 联合,结合;协会,社团 3W[?D8yi)
assumption 假设,假定 uPl}NEwU|
at a given date 在某一特定时日 _xCYh|DlQ|
attestation 鉴证,公证 ~M^[
attestation service 鉴证服务 [%bGs1U
audit adjustment 审计调整 mW'3yM
audit areas 审计领域 V9$T=[
audit conclusion 审计结论 "NA<^2W@J
audit effectiveness 审计效果 wW*7
audit efficiency 审计效率 \;~Nj#
audit engagement letter 审计业务约定书 Pz0MafF|T
audit evidence 审计证据 zw15r" R
audit fee 审计费 !38KHq^|&
audit files 审计档案 g@!U^mr*3
audit findings 审计中发现的事项 <L4$f(2
audit implementation stage 审计实施阶段 G3^<l0?S
audit mark 审计标识 yZNG>1N
audit materiality 审计重要性 ?{"r(
audit method 审计方法 bKsjbYuo
audit objective 审计目标,审计目的 u>9` ?O44
audit of financial statements 会计报表审计,财务报表审计 ?ld&}|W~
audit opinion 审计意见 hQj@D\}
audit period 被审计期间,被审计年度 */IiL%g4u
audit plan 审计计划 XjL3Ar*
audit planning 编制审计计划,制定审计计划,审计计划 1!.-/
audit planning stage 审计计划阶段 Pp!4Ak4TT9
audit procedure 审计程序 *1["x;A
audit programme 审计程序表,具体审计计划 tE=09J%z
audit report 审计报告 [G$ #jUt/O
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G1j
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audit report with a qualified opinion 有保留意见的审计报告 Jg=!GU/::
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 7!c
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audit reporting stage 审计报告阶段 #&kj>
audit responsibility 审计责任 LJ
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audit results 审计结果 a-|pSe*rx
audit risk 审计风险 tIDN~[1
audit sampling 审计抽样 f#:3TJV
audit sampling techniques 审计抽样方法,审计抽样技术 k^;n$r"i5
audit strategies 审计策略 8Y`g$2SZ^8
audit summary 审计总结,审计小结 H@@ 4n%MK
audit team 审计小组 C `_/aR6
audit test 审计测试 yR|2><A
audit trail 审计轨迹 K0(
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audit work 审计工作 /lUfxc4
audit working paper 审计工作底稿 I{dy,\p
audited financial statement 审计会计报表,已审计财务报表 082iE
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Auditing Guidelines (the~) 审计规范指南 %k4Qx5`?d
auditing standards 审计准则 A{q%sp:3~
audit-oriented working paper (审计)业务类工作底稿 v}u]tl$,
authorisation 授权 7oF3^K'S
authorisation of transaction 交易的授权
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availability 可获得性 /5Qh*.(S
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balance 余额;差额;平衡 )/'Wbo
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balance sheet 资产负债表 {p1`[R&n#
bank 银行 Ll; v[Y
bank account 银行账户,银行户头 xk~gGT&
bank statement 银行对账单 rZdOU?U
barter transaction 易货交易,以物换物交易 (K=0c6M3=
basis of audit 审计依据 V
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basis of preparation (会计报表的)编制基础 )M0(vog
book of account 账目,账簿 _1E c54D
borrowing 借款,贷款,借债 QGfwvFm
branch 分支,分支机构,分店 VnW6$W?g
brought forward (账户余额等的)承上年,承上期,承上页 G(wK(P0j
budget 预算 *
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building 建筑物;大楼 btEyvqs~X
business conditions 业务情况,经营情况 f> Jj5he/
business licence (企业等的)营业执照 dQ{qA(m
business relation 业务关系 h +B7BjA>G
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