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 ko2Kz
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ability to continue as a going concern 持续经营能力 f3e#.jan
acceptability 可接受性,可接受程度 D3V5GQ\=
acceptable level of detection risk 检查风险的可接受水平 <v;;:RB6
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acceptance of engagement 接受委托 H8~<;6W
accepting the engagement for the first time 首次接受委托 ;cl\$TDL
access to asset 对资产的接触 D<$~bUkxR
according to 根据,依据,依照 jC1mui|Y^
account balance 账户余额 M}NmA
account for 对……进行会计处理,核算;解释 I%^Ks$<"
accounting 会计,会计学 +MPM^ m
accounting advisory serve 会计咨询服务 _ngyai1
accounting firm 会计师事务所 !YL|R[nDH|
accounting information 会计信息,会计资料 XnrOC|P$
accounting period 会计期间 ?P[uf
accounting policies 会计政策 vJDK]p<}
accounting professional bodies 会计职业组织,会计职业团体 %pgie"k
accounting records 会计记录 /*g3TbUs
accounting responsibility 会计责任
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accounting service 会计服务 5Z}]d@
accounting standards 会计准则 v!?bEM3D
Accounting Standards for Business Enterprises 企业会计准则 \|nF55W [
accounting system 会计系统 !s#25}9zX5
accounting treatment 会计处理 tWQ_.,ld
accuracy 准确性,精确性 ?-0k3
additional audit procedures 追加审计程序 ;T~]|#T\6
addressee 收件人,收信人 )%x oN<
Administration of State-owned Assets (the~) 国有资产管理局 kA?a}
administrative laws and regulations 行政法规 `E>HpRcxD
adverse impact 不利影响,负面影响 C4],7"Sw
adverse opinion 反对意见 9tsI1]1[m
advisory group 咨询组,顾问组 8
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agency fee 代理费,代理费用 F+Rtoq|
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 j*>+^g\Q6
alternative audit procedures 替代审计程序,备选审计程序 h`dtcJ0
amend 修改,修订 W-q2|NK
amortisation 摊销 c4ptY5R),
analytical capacity 分析能力 D_
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analytical procedures 分析性程序 #pP4\n-~hU
annual financial statements 年度会计报表,年度财务报表 jW*|Mu>2
appendix 附录,附表 o9ZHa
applicable 适用的 /
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applicable laws and regulations 适用的法规 pC
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application systems 应用系统 R;&C6S
apply consistently 一贯地执行,一贯地实施 % eWzr
appropriate 适当的,合适的; K:
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appropriate authorization 适当的授权 CI"7* z_
appropriateness of audit evidence 审计证据的适当性 tAFKq>\
approval 批准,核准 9Z]~c^UB
assertion (会计报表上的)认定;确认 $ysemDq-a\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 M*FUtu
asset 资产,财产 P'f
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asset restructuring 资产重组 &Oc^LV$6
assignment of duties 职责的划分 '^ b B+
assistant 助理,助理人员 =r"8J5[f
associated company 联属公司,联营公司 t-Rfy`I3
association 联合,结合;协会,社团 z(2pl}
assumption 假设,假定 dfY(5Wc+f
at a given date 在某一特定时日 _#@n^c
attestation 鉴证,公证 :;W[@DeO[
attestation service 鉴证服务 O*{<{3
audit adjustment 审计调整 uc!j`G*]
audit areas 审计领域 k8H@0p
audit conclusion 审计结论 0"7%*n."2
audit effectiveness 审计效果 ^Gt&c_gH
audit efficiency 审计效率 $Llv6<B
audit engagement letter 审计业务约定书 v+uq
audit evidence 审计证据 pSp/Qpb-B
audit fee 审计费 %jz]s4u$5j
audit files 审计档案 0+MNu8t
audit findings 审计中发现的事项 1BT]_ cP
audit implementation stage 审计实施阶段 n&ZArJ
audit mark 审计标识 g^|}e?
audit materiality 审计重要性 ^Pl(V@
audit method 审计方法 3qJOE6[}%
audit objective 审计目标,审计目的 ir/m.~?
audit of financial statements 会计报表审计,财务报表审计 F: %-x=q
audit opinion 审计意见 c'cK+32
audit period 被审计期间,被审计年度 .GcIwP'aU-
audit plan 审计计划 EdFCaW}""
audit planning 编制审计计划,制定审计计划,审计计划 h}-}!v
audit planning stage 审计计划阶段 -&4>>h9_
audit procedure 审计程序 /jl{~R#1
audit programme 审计程序表,具体审计计划 `)V1GR2
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audit report 审计报告 S:)Aj6>6
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |,3s]b`
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 <=.0
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audit report with dual dates 双重日期审计报告 Aq'yr,
audit reporting stage 审计报告阶段 wZ6D\I
audit responsibility 审计责任 d 90
audit results 审计结果 vD<6BQR
audit risk 审计风险 &*2\1;1tB
audit sampling 审计抽样 Xi$( U8J_
audit sampling techniques 审计抽样方法,审计抽样技术 Z9X<W`
audit strategies 审计策略 Fp'qn'){:#
audit summary 审计总结,审计小结 Gl8D
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audit team 审计小组 1o"/5T:S[
audit test 审计测试 ql"&E{u?
audit trail 审计轨迹 GL;@heP
audit work 审计工作 O~
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audit working paper 审计工作底稿 c%1k'
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audited financial statement 审计会计报表,已审计财务报表 mGx!{v~i&
Auditing Guidelines (the~) 审计规范指南 .Zo
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auditing standards 审计准则 h
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audit-oriented working paper (审计)业务类工作底稿 x/~qyX8vo
authorisation 授权 (NfP2E|B
authorisation of transaction 交易的授权 $!Z><&^/
availability 可获得性 \H(r }D$u<
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balance 余额;差额;平衡 TdGda'C
balance sheet 资产负债表 |;xm-
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bank 银行 ^n8ioL\*i
bank account 银行账户,银行户头 vByt_X
bank statement 银行对账单 oh*Hzb
barter transaction 易货交易,以物换物交易 m(0sG(A~
basis of audit 审计依据 `=m[(CLb
basis of preparation (会计报表的)编制基础 V~#e%&73FH
book of account 账目,账簿 kk|7{83O
borrowing 借款,贷款,借债 J|*Z*m
branch 分支,分支机构,分店 c:#<g/-{wM
brought forward (账户余额等的)承上年,承上期,承上页 1{6 BU!
budget 预算 oCtg{*vp
building 建筑物;大楼 rP4v_?Zg+
business conditions 业务情况,经营情况 6P,vGmR
business licence (企业等的)营业执照 2P
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business relation 业务关系 $DPMi9,7^
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