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 Pp )3(T:
In`mtn q
审计词汇英汉对照 `Od5Gh
-jMJAYj V
A c%=IL M4
7b<yVP;{
d/i`l*
ability to continue as a going concern 持续经营能力 ">#wOm+ +
acceptability 可接受性,可接受程度 !?|Th5e
acceptable level of detection risk 检查风险的可接受水平 {mAU3x
acceptance of engagement 接受委托 K_dOq68_
accepting the engagement for the first time 首次接受委托 O%FPS=
access to asset 对资产的接触 $m42:a mM
according to 根据,依据,依照 ]CoeSA`j
account balance 账户余额 dPhQ :sd>
account for 对……进行会计处理,核算;解释 2Lx3=[ik
accounting 会计,会计学 :_O%/k1\@
accounting advisory serve 会计咨询服务 w Xsmn1w9
accounting firm 会计师事务所 o<N nV
accounting information 会计信息,会计资料
EW3(cQbK
accounting period 会计期间 \EVBwE,
accounting policies 会计政策 =Q.^c.sw
accounting professional bodies 会计职业组织,会计职业团体 -;'1^
accounting records 会计记录 g1jTy7g?
accounting responsibility 会计责任 daYx76yP_?
accounting service 会计服务 *hw\35%P`?
accounting standards 会计准则 92EWIHEWZ
Accounting Standards for Business Enterprises 企业会计准则 {~F4WjHJp
accounting system 会计系统 5=f|7yl
accounting treatment 会计处理 /n>qCuw
accuracy 准确性,精确性 %"P,1&\^
additional audit procedures 追加审计程序 3g >B"t
addressee 收件人,收信人 &}A[x1x06)
Administration of State-owned Assets (the~) 国有资产管理局 }I
:OsA w
administrative laws and regulations 行政法规 "sG=w
jcw^
adverse impact 不利影响,负面影响 0zi~p>*nJC
adverse opinion 反对意见 l(02W
advisory group 咨询组,顾问组 yxH ( c
agency fee 代理费,代理费用 zzyHoZJP
aggregate 总计,合计为…… gXjV?"^kUl
alternation of document and record 变造文件和记录
YxP&7oq
alternative audit procedures 替代审计程序,备选审计程序 U-|NY
amend 修改,修订 oZAB _A)[-
amortisation 摊销 q#s,-u u
analytical capacity 分析能力 )BwjZMJ.N
analytical procedures 分析性程序 {DR`;ea])1
annual financial statements 年度会计报表,年度财务报表 ~P@Q7T*
appendix 附录,附表
Z
/9>
applicable 适用的 v#!%GEg1r
applicable laws and regulations 适用的法规 |]c8jG\h
application systems 应用系统 6Aku1h
apply consistently 一贯地执行,一贯地实施 1~PV[2a
appropriate 适当的,合适的; ^_f+15]D
征用,挪用 xftBSdVE
appropriate authorization 适当的授权 GSRVe/[
appropriateness of audit evidence 审计证据的适当性 *m#Za<_Gv
approval 批准,核准 }nL7T'$>
assertion (会计报表上的)认定;确认 s{$(*_
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3de_V|%
asset 资产,财产 2* 2wY =
asset restructuring 资产重组 FAj)OTI2S
assignment of duties 职责的划分 PBp^|t]E>
assistant 助理,助理人员 #H:7@
associated company 联属公司,联营公司 M#8uv-L
association 联合,结合;协会,社团 K2<9mDn&
assumption 假设,假定 NB8/g0:=n&
at a given date 在某一特定时日 6E^.7%3
attestation 鉴证,公证 D/Mi^5H)
attestation service 鉴证服务 hUF5fZqii
audit adjustment 审计调整 /@,j232
audit areas 审计领域 xjVS
audit conclusion 审计结论 Zd')57{
audit effectiveness 审计效果 0`[wpZ
audit efficiency 审计效率 dzDqZQY$
audit engagement letter 审计业务约定书 P3=W|81e
audit evidence 审计证据 hX=A)73(
audit fee 审计费 W#hj 1
audit files 审计档案 kYjGj,m"
audit findings 审计中发现的事项 MZT23[+
audit implementation stage 审计实施阶段 [_Qa9e
audit mark 审计标识 6e[VgN-s
audit materiality 审计重要性 J{k79v
audit method 审计方法 E/%9jDTQ
audit objective 审计目标,审计目的 * iF]n2g:
audit of financial statements 会计报表审计,财务报表审计 \Z+z?K O
audit opinion 审计意见 2u5|8
audit period 被审计期间,被审计年度 rv|)n>m
audit plan 审计计划 ;
JayoJ
audit planning 编制审计计划,制定审计计划,审计计划 (EI
;"N (x
audit planning stage 审计计划阶段 [x,>?~6ek
audit procedure 审计程序 LyAn&h}
audit programme 审计程序表,具体审计计划 j'HZ\_
audit report 审计报告 -}KC=,]vh
audit report with a disclaimer of opinion 拒绝表示意见审计报告 'LE=6{#
audit report with a qualified opinion 有保留意见的审计报告 1q,{0s_kp
audit report with an adverse opinion 否定意见的审计报告 \Ol kM<
audit report with dual dates 双重日期审计报告 `|ASx8_!
audit reporting stage 审计报告阶段 C,v(:ZE$J7
audit responsibility 审计责任 !;KCU^9
audit results 审计结果 4#:W.]U8
audit risk 审计风险
~NpA".PB
audit sampling 审计抽样 d2H|LMhJ
audit sampling techniques 审计抽样方法,审计抽样技术 2(#7[mgPI
audit strategies 审计策略 s=0BMPDgm
audit summary 审计总结,审计小结 z}*9uZ
audit team 审计小组 x3o]U)^
audit test 审计测试 ' <@3i[M
audit trail 审计轨迹 /(.mp<s0
audit work 审计工作 u[Df
zH
audit working paper 审计工作底稿 '*"vkgN
audited financial statement 审计会计报表,已审计财务报表 5
4L\Jx
Auditing Guidelines (the~) 审计规范指南 Y7*U:I+N
auditing standards 审计准则 v~@pMA$(h
audit-oriented working paper (审计)业务类工作底稿 'qOREN
authorisation 授权 5'X ]k@m_
authorisation of transaction 交易的授权 4*Hgv:0?kI
availability 可获得性 M!REygyx
B ?'KL11@R
balance 余额;差额;平衡 d~JKH&x<
balance sheet 资产负债表 JYW)uJ
bank 银行 8n*.).33
bank account 银行账户,银行户头 VB,?Mo}R
bank statement 银行对账单 `s8{C
b=}1
barter transaction 易货交易,以物换物交易 Lcg)UcB-#
basis of audit 审计依据 TjwBv6h
basis of preparation (会计报表的)编制基础 {l/-LZ.
book of account 账目,账簿 f
(F)1
borrowing 借款,贷款,借债 y"H*%]
branch 分支,分支机构,分店 8j=}u/T@F
brought forward (账户余额等的)承上年,承上期,承上页 br":y>=,
budget 预算 v33dxZ'
building 建筑物;大楼 4<lRPsvgc
business conditions 业务情况,经营情况 k{Me[B
business licence (企业等的)营业执照 b"#WxgaF
business relation 业务关系 4 Dw@r{
P8*=Ls+-F