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 ALn_ifNh
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审计词汇英汉对照 M3elog:M
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ability to continue as a going concern 持续经营能力 \03<dU
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acceptability 可接受性,可接受程度 r@zs4N0WP
acceptable level of detection risk 检查风险的可接受水平 %y\5L#T!>
acceptance of engagement 接受委托 ;jaugKf
accepting the engagement for the first time 首次接受委托 33KC
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access to asset 对资产的接触
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according to 根据,依据,依照 @-L\c>rqT
account balance 账户余额 </Y(4Xwf=
account for 对……进行会计处理,核算;解释 :Jf</uP_
accounting 会计,会计学 *- ~GVe
accounting advisory serve 会计咨询服务 &^K(9"
accounting firm 会计师事务所 QgKR=GR6
accounting information 会计信息,会计资料 $9j>oUG
accounting period 会计期间 pacD7'1{
accounting policies 会计政策 S>b
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accounting professional bodies 会计职业组织,会计职业团体 dl3;A_ 2
accounting records 会计记录 p^}`^>OL
accounting responsibility 会计责任 i#^YQCy
accounting service 会计服务 k q]E@tE*3
accounting standards 会计准则 4D
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Accounting Standards for Business Enterprises 企业会计准则 @U3z@v]s(h
accounting system 会计系统 kN3 <l7
accounting treatment 会计处理 vNs`UkA
accuracy 准确性,精确性 F+*fim'NK
additional audit procedures 追加审计程序 wx`.
addressee 收件人,收信人 z .\r7
Administration of State-owned Assets (the~) 国有资产管理局 glc<(V
administrative laws and regulations 行政法规 ,\X! :y~
adverse impact 不利影响,负面影响 >itNa.K
adverse opinion 反对意见 { `Z~T&}~T
advisory group 咨询组,顾问组 -"S94<Y
agency fee 代理费,代理费用 h)fsLzn]Tf
aggregate 总计,合计为…… livKiX`
alternation of document and record 变造文件和记录 2LR y/ah
alternative audit procedures 替代审计程序,备选审计程序 TBrwir
amend 修改,修订 _yJz:pa
amortisation 摊销 F-b]>3r
analytical capacity 分析能力 wkPjMmW+!
analytical procedures 分析性程序 XN6$TNsD$
annual financial statements 年度会计报表,年度财务报表 ,Y6]x^W
appendix 附录,附表 XkkzY5rxOc
applicable 适用的 KQb&7k.
applicable laws and regulations 适用的法规 2HSFMgy
application systems 应用系统 h,B4Tg'
apply consistently 一贯地执行,一贯地实施 [ `1`E1X
appropriate 适当的,合适的; fMUh\u3
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appropriate authorization 适当的授权 aNY-F)XWa
appropriateness of audit evidence 审计证据的适当性 /*>}y$
approval 批准,核准 +TA~RCd
assertion (会计报表上的)认定;确认 @[?ZwzY:9
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9G2rVk
asset 资产,财产 tY]?2u%)
asset restructuring 资产重组 n*ShYsc
assignment of duties 职责的划分 boCi*]
assistant 助理,助理人员 d/F^ez
associated company 联属公司,联营公司 u-y?i`
association 联合,结合;协会,社团 3M+rFB}tS
assumption 假设,假定
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at a given date 在某一特定时日 Vt3*~Beb
attestation 鉴证,公证 %AtT(G(n
attestation service 鉴证服务 WkE="E}
audit adjustment 审计调整 <XG]aYBR
audit areas 审计领域 Yq51+\d
audit conclusion 审计结论 +>1?ck
audit effectiveness 审计效果 c1i:m'b_5
audit efficiency 审计效率 4U}J?EB?K
audit engagement letter 审计业务约定书 OomC%9/=,
audit evidence 审计证据 w'
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audit fee 审计费 xRgdU+,Mj
audit files 审计档案 axt;}8
audit findings 审计中发现的事项 =bja\r{
audit implementation stage 审计实施阶段 %X.g+uu
audit mark 审计标识 xg7KU&
audit materiality 审计重要性 |n tWMm:(
audit method 审计方法 <z2.A/L
audit objective 审计目标,审计目的 wMN{ 9Ce3j
audit of financial statements 会计报表审计,财务报表审计 w{dRf!b69
audit opinion 审计意见 Y DHP-0?
audit period 被审计期间,被审计年度 K-\wx5#l/
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 SPdEO3
audit planning stage 审计计划阶段 wG7>2*(
audit procedure 审计程序 BF2U$-k4
audit programme 审计程序表,具体审计计划 x=xo9wEg
audit report 审计报告 Mb[4_Dc
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hx;kNcPbI
audit report with a qualified opinion 有保留意见的审计报告 h9imS\gfr
audit report with an adverse opinion 否定意见的审计报告 +aEm]=3
audit report with dual dates 双重日期审计报告 ,D }Ka?
audit reporting stage 审计报告阶段 7- LjBlH
audit responsibility 审计责任 S .x>w
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audit results 审计结果 R!"|~OO
audit risk 审计风险 ]o"E4Vht
audit sampling 审计抽样 W ).Kq-
audit sampling techniques 审计抽样方法,审计抽样技术 {D",ao
audit strategies 审计策略 WxO+
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audit summary 审计总结,审计小结 T-STM"~%
audit team 审计小组 o[ks-C>jw
audit test 审计测试 Rrry;Hr
audit trail 审计轨迹 gt.F[q3
audit work 审计工作 cMT:Ij];
audit working paper 审计工作底稿 :;hg :Q:
audited financial statement 审计会计报表,已审计财务报表 ,4'y(X<R
Auditing Guidelines (the~) 审计规范指南 Rzsu 7w
auditing standards 审计准则 4XVwi<)
audit-oriented working paper (审计)业务类工作底稿 H<fi,"X^
authorisation 授权 Yl'8"
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authorisation of transaction 交易的授权 1Dhe!
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availability 可获得性 xFThs,w
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balance 余额;差额;平衡 Tq)hAZ
balance sheet 资产负债表 <Fx%P:d
bank 银行 <+q`
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bank account 银行账户,银行户头 .),9qz`
bank statement 银行对账单 `S-l.zSZ4B
barter transaction 易货交易,以物换物交易 Z&iW1
basis of audit 审计依据 ,9I-3**W
basis of preparation (会计报表的)编制基础 Hik=(pTu>
book of account 账目,账簿 d
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borrowing 借款,贷款,借债 _{#K
branch 分支,分支机构,分店 zY*~2|q,s
brought forward (账户余额等的)承上年,承上期,承上页 `p* 43nV
budget 预算 J%r:"Jm[y1
building 建筑物;大楼 AD`5:G
business conditions 业务情况,经营情况 A_E2v{*n
business licence (企业等的)营业执照 u tkdL4G}'
business relation 业务关系 sxRKWM@4
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