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 3QDz9KwCAw
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ability to continue as a going concern 持续经营能力 ^{a_:r"
acceptability 可接受性,可接受程度 m,)o&ix1
acceptable level of detection risk 检查风险的可接受水平 @a (-U.CZ
acceptance of engagement 接受委托 ?N=`}}Ky-
accepting the engagement for the first time 首次接受委托 Ff1!+P,
access to asset 对资产的接触 dWP<,Z>
according to 根据,依据,依照 (,D:6(R7t
account balance 账户余额 y I} >
account for 对……进行会计处理,核算;解释 3z% W5[E)
accounting 会计,会计学 4q\&Mb3
accounting advisory serve 会计咨询服务 *iVEO
accounting firm 会计师事务所 '7
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accounting information 会计信息,会计资料 YySo%\d
accounting period 会计期间 `_SV1|=="8
accounting policies 会计政策 nd }Z[)
accounting professional bodies 会计职业组织,会计职业团体 Gn^m 541
accounting records 会计记录 D2I|Z
accounting responsibility 会计责任 dOVu D(
accounting service 会计服务 hC?rHw
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accounting standards 会计准则 &qP0-x)
Accounting Standards for Business Enterprises 企业会计准则 %+oqAYm+s
accounting system 会计系统 x(A8FtG
accounting treatment 会计处理 RZ|M;c
accuracy 准确性,精确性 6+4SMf3
additional audit procedures 追加审计程序 3)y=}jw
addressee 收件人,收信人 /[A#iTe
Administration of State-owned Assets (the~) 国有资产管理局 Vwb_$Yi+]
administrative laws and regulations 行政法规 xdh%mG:?
adverse impact 不利影响,负面影响 +F*h\4ry#
adverse opinion 反对意见 u.Tknw-X
advisory group 咨询组,顾问组 ]f>0P3O5&
agency fee 代理费,代理费用 &gcZ4gpH
aggregate 总计,合计为…… /[!<rhY
alternation of document and record 变造文件和记录 [\rzXE
alternative audit procedures 替代审计程序,备选审计程序 AdRp{^w
amend 修改,修订 iK!FVKi}
amortisation 摊销 \h?6/@3ob
analytical capacity 分析能力 [I}z\3Z
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analytical procedures 分析性程序 L{oG'aK4
annual financial statements 年度会计报表,年度财务报表 =1y~Qlu
appendix 附录,附表 7^syu;DT9Y
applicable 适用的 H5*#=It
applicable laws and regulations 适用的法规 Yl=-j
application systems 应用系统 'Y/kF1,*
apply consistently 一贯地执行,一贯地实施 /D964VR1M\
appropriate 适当的,合适的; 13pu{Xak
征用,挪用 Dus!Ki~8(t
appropriate authorization 适当的授权 5?[hr5E.E
appropriateness of audit evidence 审计证据的适当性 F` &W5[
approval 批准,核准 \VWgF)_
assertion (会计报表上的)认定;确认 SgssNv
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ^7yaMB!
asset 资产,财产 x_CY`Y
asset restructuring 资产重组 ;*0nPhBw0>
assignment of duties 职责的划分 DTa!vg
assistant 助理,助理人员 K0D|p$v
associated company 联属公司,联营公司 9bhubx\^/
association 联合,结合;协会,社团 [SD
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assumption 假设,假定 YRMe<upo
at a given date 在某一特定时日 w[ $oH
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attestation 鉴证,公证 w OOu/Y
attestation service 鉴证服务 f8ZuG !U
audit adjustment 审计调整 6)BPDfU,
audit areas 审计领域 u%lUi2P2E
audit conclusion 审计结论 @v3)N[|d
audit effectiveness 审计效果 3Yo)K
audit efficiency 审计效率 Uf
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audit engagement letter 审计业务约定书 T8&eaAoo
audit evidence 审计证据 !2>@:CKX
audit fee 审计费 LzDRy L
audit files 审计档案 mX!*|$bs
audit findings 审计中发现的事项 jGT|Xo>t
audit implementation stage 审计实施阶段 0+u>"7T
audit mark 审计标识 ,Xr`tQ<@
audit materiality 审计重要性 x6*y$D^B
audit method 审计方法 }Q@~_3,UJ
audit objective 审计目标,审计目的 uUV"86B_
audit of financial statements 会计报表审计,财务报表审计 #eX<=H]
audit opinion 审计意见 1Wiz0X/
audit period 被审计期间,被审计年度 _#MKp H
audit plan 审计计划 3SI0etVr
audit planning 编制审计计划,制定审计计划,审计计划 v??$z#1F3
audit planning stage 审计计划阶段 5W$Jxuyqj
audit procedure 审计程序 .Z#/%y3S
audit programme 审计程序表,具体审计计划 Ke=+D
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audit report 审计报告 9gglyoZ%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *_7/'0E(3
audit report with a qualified opinion 有保留意见的审计报告 Ftd,dqd
audit report with an adverse opinion 否定意见的审计报告 RWX!d54&
audit report with dual dates 双重日期审计报告 l}r 9kS
audit reporting stage 审计报告阶段 ^do6?e`?-
audit responsibility 审计责任 e6bh,BwgQq
audit results 审计结果 cx ("F/Jm
audit risk 审计风险 hgzNEx%^q
audit sampling 审计抽样 $rTb'8
audit sampling techniques 审计抽样方法,审计抽样技术 AJE$Z0{q
audit strategies 审计策略 H?!DcUg CC
audit summary 审计总结,审计小结 qVI0?B
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audit team 审计小组 JZ~wacDd
audit test 审计测试 bC~I}^i\
audit trail 审计轨迹 ||.Hv[
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audit work 审计工作 1e7I2g
audit working paper 审计工作底稿 F_m'
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audited financial statement 审计会计报表,已审计财务报表 g<,0kl2'S
Auditing Guidelines (the~) 审计规范指南 H5 &
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auditing standards 审计准则 vU5}E\Ny
audit-oriented working paper (审计)业务类工作底稿 0FY-e~xr
authorisation 授权 /AyxkXq
authorisation of transaction 交易的授权 FvG?%IFM
availability 可获得性 0xO*8aKT
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balance 余额;差额;平衡 {qbe
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balance sheet 资产负债表 Gi#-TP\
bank 银行 k3nvML,bv
bank account 银行账户,银行户头 eO(U):C2
bank statement 银行对账单 z6rT<~xZtu
barter transaction 易货交易,以物换物交易 iRlpNsN
basis of audit 审计依据 U8y?S]}vo
basis of preparation (会计报表的)编制基础 Jj\lF*B
book of account 账目,账簿 p\F%Nj,
borrowing 借款,贷款,借债 GBWL0'COV
branch 分支,分支机构,分店 nxx/26{
brought forward (账户余额等的)承上年,承上期,承上页 E`V\/`5D
budget 预算 +4Pes
building 建筑物;大楼 gzqp=I[%
business conditions 业务情况,经营情况 Q;!rN)
business licence (企业等的)营业执照 bk;uKV+<
business relation 业务关系 #.
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