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 #-G@ p
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审计词汇英汉对照 l9=Ka{$^*
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ability to continue as a going concern 持续经营能力 OEjX(F3=
acceptability 可接受性,可接受程度 ArAe=m!u
acceptable level of detection risk 检查风险的可接受水平 3?"gfw W
acceptance of engagement 接受委托 1R~$m
accepting the engagement for the first time 首次接受委托 H7&y79mB
access to asset 对资产的接触 E=,5%>C0#%
according to 根据,依据,依照 Y 'X!T8
account balance 账户余额 ;
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account for 对……进行会计处理,核算;解释 Oh
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accounting 会计,会计学 }(Fmr7%m
accounting advisory serve 会计咨询服务 <@ ts[p.
accounting firm 会计师事务所 ?zutU w/m
accounting information 会计信息,会计资料 mkyYs[
accounting period 会计期间 ^$O(oE(D
accounting policies 会计政策 8\'tfHL
accounting professional bodies 会计职业组织,会计职业团体 XA;PWl5!
accounting records 会计记录 <|Lz#iV37
accounting responsibility 会计责任 Tb?X KO,
accounting service 会计服务 XfVdYmii
accounting standards 会计准则 H@wjZ;R
Accounting Standards for Business Enterprises 企业会计准则 {
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accounting system 会计系统 kjV>\e
accounting treatment 会计处理 ">1wPq&
accuracy 准确性,精确性 y< dBF[
additional audit procedures 追加审计程序 b' M"To@
addressee 收件人,收信人 IO8 @u;&
Administration of State-owned Assets (the~) 国有资产管理局 9M9Fif.
administrative laws and regulations 行政法规 lg$aRqI29
adverse impact 不利影响,负面影响 f~P YK
adverse opinion 反对意见 O^-QqCZE
advisory group 咨询组,顾问组 ?r
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agency fee 代理费,代理费用 >m1b/J3#
aggregate 总计,合计为…… a1I-d=]
alternation of document and record 变造文件和记录 T|
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alternative audit procedures 替代审计程序,备选审计程序 lN5PKsGl
amend 修改,修订 }DjVZ48
amortisation 摊销 ,=Wj*S)~
analytical capacity 分析能力 4+d(d
analytical procedures 分析性程序 _/>I-\xWA
annual financial statements 年度会计报表,年度财务报表 ETL7|C"
appendix 附录,附表 *lLCH,
applicable 适用的 =#9#unvE!
applicable laws and regulations 适用的法规 eza"<uBr
application systems 应用系统 '\8YH+%It
apply consistently 一贯地执行,一贯地实施 CUpRtE8@[_
appropriate 适当的,合适的; V*te8HIe
征用,挪用 'G % ]/'_U
appropriate authorization 适当的授权 2RNee@!JJP
appropriateness of audit evidence 审计证据的适当性 NkBvN\CQ
approval 批准,核准 Gd\/n*j
assertion (会计报表上的)认定;确认 wAi7jCY%OY
assessed level of control risk 对控制风险的评估,控制风险的评估水平 R||$Rfe
asset 资产,财产 +0ukLc@
asset restructuring 资产重组 -wC}JVVcK
assignment of duties 职责的划分 6o6yx:
assistant 助理,助理人员 ^vG<Ma.yk
associated company 联属公司,联营公司 jsgDJ}
association 联合,结合;协会,社团 _7:Bxx4B
assumption 假设,假定 Rh"O$K~
at a given date 在某一特定时日 B:v_5e\f@
attestation 鉴证,公证 Hc\@{17
attestation service 鉴证服务 B!quj!A
audit adjustment 审计调整 ;rL1[qwk
audit areas 审计领域 DQ
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audit conclusion 审计结论 Wkk(6gS,
audit effectiveness 审计效果 RE4#a2
audit efficiency 审计效率 H'!OEZ
audit engagement letter 审计业务约定书 v
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audit evidence 审计证据
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audit fee 审计费 {*hFG:u
audit files 审计档案 $0$sDN6)x
audit findings 审计中发现的事项 5D7 L)>
audit implementation stage 审计实施阶段 3A"TpR4f`
audit mark 审计标识 vYXh WqL~
audit materiality 审计重要性 6
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audit method 审计方法 xE--)=<$
audit objective 审计目标,审计目的 &${| o@
audit of financial statements 会计报表审计,财务报表审计 {_\
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audit opinion 审计意见 /[>_Ry,
audit period 被审计期间,被审计年度 K-Pcew^?
audit plan 审计计划 ^2rj);{V
audit planning 编制审计计划,制定审计计划,审计计划 Lhg
audit planning stage 审计计划阶段 (Lz|o!>
audit procedure 审计程序 =m (u=|N3
audit programme 审计程序表,具体审计计划 E x_dqko
audit report 审计报告 CL5^>.}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Gb[J3:.
audit report with a qualified opinion 有保留意见的审计报告 .e3@fq
audit report with an adverse opinion 否定意见的审计报告 ='kCY}dkO
audit report with dual dates 双重日期审计报告 n?OMfx
audit reporting stage 审计报告阶段 [=cbzmX[
audit responsibility 审计责任 Y~^R^J
audit results 审计结果 J#@+1 Nt
audit risk 审计风险 mz<,nR\
audit sampling 审计抽样 8_`C&vx
audit sampling techniques 审计抽样方法,审计抽样技术 _hJ+8B^`
audit strategies 审计策略 kl1Q:
audit summary 审计总结,审计小结 o\it]B
audit team 审计小组 _[&.`jTFn
audit test 审计测试 >HwVP.~HN
audit trail 审计轨迹 X5+^b({
audit work 审计工作 438r]f?0|{
audit working paper 审计工作底稿 I=[0 9o
audited financial statement 审计会计报表,已审计财务报表 c@]G;> o
Auditing Guidelines (the~) 审计规范指南 s`,g4ce`
auditing standards 审计准则 dKDCJt]t
audit-oriented working paper (审计)业务类工作底稿 VpbJe@*D
authorisation 授权 y[cc<wm$
authorisation of transaction 交易的授权 <]oPr1
availability 可获得性 0?I
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balance 余额;差额;平衡 Eoo[H2=^H
balance sheet 资产负债表 *j1Skd.#At
bank 银行 &DtI+)[|
bank account 银行账户,银行户头 _E-{*,7bZS
bank statement 银行对账单 qnd] UUA^
barter transaction 易货交易,以物换物交易 l)Dcw
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basis of audit 审计依据 b/#<::D `
basis of preparation (会计报表的)编制基础 'f %oL/,
book of account 账目,账簿 =/ !A
borrowing 借款,贷款,借债 j[$+DCO#|m
branch 分支,分支机构,分店 jt3W.^6HO
brought forward (账户余额等的)承上年,承上期,承上页 |D'!.$7%
budget 预算 hOIg7=v
building 建筑物;大楼 9/&1l
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business conditions 业务情况,经营情况 X^m@*,[s
business licence (企业等的)营业执照 wt_ae|hv
business relation 业务关系 <A\g*ld
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