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 x <^vJ1
r3X|*/
审计词汇英汉对照 w*.q t<rH)
F,0@z/8a
A O[O`4de9
5m,{?M`
y74Ph:^k
ability to continue as a going concern 持续经营能力 Y40Hcc+Fx
acceptability 可接受性,可接受程度 MS{purD
acceptable level of detection risk 检查风险的可接受水平 A|sTnhp~
acceptance of engagement 接受委托 G_E U/p<Q
accepting the engagement for the first time 首次接受委托 5>.)7D%
access to asset 对资产的接触 8>.l4:`
according to 根据,依据,依照 4^1B'>I
account balance 账户余额 V"n0"\k,
account for 对……进行会计处理,核算;解释 ajIgL<x
accounting 会计,会计学 VO ^[7Y
accounting advisory serve 会计咨询服务 j?Ki<MD1
accounting firm 会计师事务所 X+;F5b9z
accounting information 会计信息,会计资料 m x@F^
accounting period 会计期间 j I
accounting policies 会计政策 ~@ZdO+n?
accounting professional bodies 会计职业组织,会计职业团体 f(.@]eu
X
accounting records 会计记录 \-kX-Tq
accounting responsibility 会计责任 =w HU*mK
accounting service 会计服务 0raVC=[
accounting standards 会计准则 .5+
*,+-
Accounting Standards for Business Enterprises 企业会计准则 U~z`u&/
accounting system 会计系统 m%ZJ
p7C
accounting treatment 会计处理 8%s^>.rG
accuracy 准确性,精确性 |B&KT
additional audit procedures 追加审计程序 V6l*!R
addressee 收件人,收信人 ]@OGp:Hz
Administration of State-owned Assets (the~) 国有资产管理局 O[Xl*9P
administrative laws and regulations 行政法规 *z4n2"<l
adverse impact 不利影响,负面影响 L-_dq0T
adverse opinion 反对意见 $3BCA)5:
advisory group 咨询组,顾问组 "Y@rNmBj
agency fee 代理费,代理费用 ,eq[X\B>
aggregate 总计,合计为…… e:H7ht:
alternation of document and record 变造文件和记录 +}c
'4hRv
alternative audit procedures 替代审计程序,备选审计程序 }49X
N
amend 修改,修订 `<ITLT
amortisation 摊销 hNB;29r~
analytical capacity 分析能力 gwk$|aT@
analytical procedures 分析性程序 }K,:aN,44\
annual financial statements 年度会计报表,年度财务报表 MdK!Y
appendix 附录,附表 .+3= H@8h
applicable 适用的 UJG)-x
applicable laws and regulations 适用的法规 !=C4=xv
application systems 应用系统 87%t=X
apply consistently 一贯地执行,一贯地实施 &fA`Od6l"
appropriate 适当的,合适的; f!;i$Oif
征用,挪用 }OO(uC2
appropriate authorization 适当的授权 K7}EL|Kx
appropriateness of audit evidence 审计证据的适当性 \3dMA_5
approval 批准,核准 ]#]m_+} Z
assertion (会计报表上的)认定;确认 j"o`K}C
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =W)Fa6P3j(
asset 资产,财产 9_'xq.uP
asset restructuring 资产重组 L%`~`3%n-
assignment of duties 职责的划分 T[M?:~
assistant 助理,助理人员 b Jt39
7
associated company 联属公司,联营公司 9
O| "Ws>{
association 联合,结合;协会,社团 "UVqkw,vt
assumption 假设,假定 :)}iWKAse
at a given date 在某一特定时日 kvs^*X''Ep
attestation 鉴证,公证 QytqO{B^
attestation service 鉴证服务 9Ue3
%?~c
audit adjustment 审计调整 RC Fb&,51
audit areas 审计领域 N'R^S98x
audit conclusion 审计结论 kXS_:f;M
audit effectiveness 审计效果 b?7?iV4
audit efficiency 审计效率 \{J gjd
audit engagement letter 审计业务约定书 vC~];!^
audit evidence 审计证据
VVeO>j d
audit fee 审计费 &
,+G}
audit files 审计档案 A<^IG+Q,B7
audit findings 审计中发现的事项 fV*x2g7w
audit implementation stage 审计实施阶段 >FPE%X0+
audit mark 审计标识 x P{L%.
audit materiality 审计重要性 <uNBsYMuC
audit method 审计方法 i+T#z
audit objective 审计目标,审计目的 QQPbKok>
audit of financial statements 会计报表审计,财务报表审计 rz+G]J
audit opinion 审计意见 %@q52ZQ
audit period 被审计期间,被审计年度 I9N?zmH
audit plan 审计计划 *%
(8z~(\
audit planning 编制审计计划,制定审计计划,审计计划 1C+Y|p?K
A
audit planning stage 审计计划阶段 '-3A
WBWI1
audit procedure 审计程序 ;RZ@t6^
audit programme 审计程序表,具体审计计划 ;k^wn)JE$
audit report 审计报告 'vj45b
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .Tt \U
audit report with a qualified opinion 有保留意见的审计报告 T+NEw8C?/
audit report with an adverse opinion 否定意见的审计报告 raY5 nc{
audit report with dual dates 双重日期审计报告 /%}+FMj
audit reporting stage 审计报告阶段 sLK J<=0i
audit responsibility 审计责任 p%,:U8fOR
audit results 审计结果 ;%2/
audit risk 审计风险 Rct|"k_"Ys
audit sampling 审计抽样 .g D
Wv
audit sampling techniques 审计抽样方法,审计抽样技术 X!&DKE
audit strategies 审计策略 * X\i=
K!
audit summary 审计总结,审计小结 S6,AY(V
audit team 审计小组 62rTGbDbx
audit test 审计测试 -h^FSW($-R
audit trail 审计轨迹 n[n0iz1-
audit work 审计工作 ZgF-.(GV
audit working paper 审计工作底稿 E4[
|=<
audited financial statement 审计会计报表,已审计财务报表 ZH/^``[.
Auditing Guidelines (the~) 审计规范指南 \k0%7i[nZ/
auditing standards 审计准则 ~1wAk0G`n
audit-oriented working paper (审计)业务类工作底稿
AuHOdiJ
authorisation 授权 67%eAS
authorisation of transaction 交易的授权 pl
Ii
availability 可获得性 ?{%P9I
B b>;>*'e
balance 余额;差额;平衡 ,)'!E^n
balance sheet 资产负债表 *XS@Ku
bank 银行 (~xFd^W9o
bank account 银行账户,银行户头 ^ $Q',
bank statement 银行对账单 #rMMOu9r2
barter transaction 易货交易,以物换物交易 i0 {pm q
basis of audit 审计依据 p.TR1BHw
basis of preparation (会计报表的)编制基础 D/:~#)
book of account 账目,账簿 ?;>s<
borrowing 借款,贷款,借债 >4}+\ Q`S
branch 分支,分支机构,分店 ~!meO;|W
brought forward (账户余额等的)承上年,承上期,承上页 qqT6C%Q`kG
budget 预算 l@Ma{*s6=5
building 建筑物;大楼 [%;LZZgl
business conditions 业务情况,经营情况 R"e~0WO
business licence (企业等的)营业执照 nf
+8OH7
business relation 业务关系 su j? e6
5[`!\vCiZ