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 L9":=
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审计词汇英汉对照 %T'<vw0
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ability to continue as a going concern 持续经营能力 &pZncm
acceptability 可接受性,可接受程度 B(h%>mT[
acceptable level of detection risk 检查风险的可接受水平 2Bg0
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acceptance of engagement 接受委托 s'JbG&T[J
accepting the engagement for the first time 首次接受委托 6@;
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access to asset 对资产的接触 8Xjp5
according to 根据,依据,依照 Yb;$z'
account balance 账户余额 3r-oZ8/n
account for 对……进行会计处理,核算;解释 UY$Lqe~
accounting 会计,会计学 M=Cl|
accounting advisory serve 会计咨询服务 *'jI>^o
accounting firm 会计师事务所 K)[DA*W
accounting information 会计信息,会计资料 @ UCr`>
accounting period 会计期间 YecV+K'p:
accounting policies 会计政策 GjH$!P=.
accounting professional bodies 会计职业组织,会计职业团体 ].r~?9'/
accounting records 会计记录 oK#UEn
accounting responsibility 会计责任 HS
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accounting service 会计服务
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accounting standards 会计准则 |Pj]sh[^Y
Accounting Standards for Business Enterprises 企业会计准则 S5>?jn1
accounting system 会计系统 -h8@B+
accounting treatment 会计处理 GW;O35
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accuracy 准确性,精确性 3P2
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additional audit procedures 追加审计程序 !}PZCbDhL
addressee 收件人,收信人 mfCp@1;26
Administration of State-owned Assets (the~) 国有资产管理局 r:-,qy
administrative laws and regulations 行政法规 ]L{diD2
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adverse impact 不利影响,负面影响 '
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adverse opinion 反对意见 @Z2^smf
advisory group 咨询组,顾问组 ^e\H V4s
agency fee 代理费,代理费用 {DWL 5V#M
aggregate 总计,合计为…… &Xh_`*]ox
alternation of document and record 变造文件和记录 bAS/cuZs
alternative audit procedures 替代审计程序,备选审计程序 $QB/n63
amend 修改,修订 ~6Pv5DKq
amortisation 摊销 8]j*z n?,
analytical capacity 分析能力 {U"=}j(
analytical procedures 分析性程序 6%L#FSI
annual financial statements 年度会计报表,年度财务报表 :Fh#"<A&&
appendix 附录,附表 #G!\
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applicable 适用的 JpE7"Z"~MS
applicable laws and regulations 适用的法规 K;j0cxl
application systems 应用系统 qN\?cW'
apply consistently 一贯地执行,一贯地实施 / ?Hq
appropriate 适当的,合适的; t0.71(
征用,挪用 CWY-}M
appropriate authorization 适当的授权 ;:obg/;uJ
appropriateness of audit evidence 审计证据的适当性 MnTJFo"
approval 批准,核准 9v@P|
assertion (会计报表上的)认定;确认 <N{Y*,^z
assessed level of control risk 对控制风险的评估,控制风险的评估水平 i62GZeE
asset 资产,财产 ]8f$&gw&A
asset restructuring 资产重组 %sCG}?
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assignment of duties 职责的划分 _qa9wK/
assistant 助理,助理人员 e?_uJh"
associated company 联属公司,联营公司 \=uD)9V
association 联合,结合;协会,社团 ~yiw{:\
assumption 假设,假定 YHzP/&0
at a given date 在某一特定时日
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attestation 鉴证,公证 ftxy]NLF
attestation service 鉴证服务 `z$=J"%? y
audit adjustment 审计调整 pv8vW'G\E
audit areas 审计领域 _E2W%N
audit conclusion 审计结论 |.;*,bb|3
audit effectiveness 审计效果 QD^q\9U[
audit efficiency 审计效率 46U*70
audit engagement letter 审计业务约定书 >u+%H
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audit evidence 审计证据 B&m6N,
audit fee 审计费 yT|44
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audit files 审计档案 S S fNI>
audit findings 审计中发现的事项 %>!W+rO,
audit implementation stage 审计实施阶段 m:6*4_!
audit mark 审计标识 aGNbCm
audit materiality 审计重要性 MU:q`DRr
audit method 审计方法 ~9Qd83`UH
audit objective 审计目标,审计目的 lYT_Y.%I
audit of financial statements 会计报表审计,财务报表审计 2Mu@P8O&
audit opinion 审计意见 aC94g7)`
audit period 被审计期间,被审计年度 dkg|
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audit plan 审计计划 L)c]i'WZ
audit planning 编制审计计划,制定审计计划,审计计划 c 5 `74g
audit planning stage 审计计划阶段 |3 mcL'
audit procedure 审计程序 Je4hQJ<h
audit programme 审计程序表,具体审计计划 +GncQs
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audit report 审计报告 lvx[C7?
audit report with a disclaimer of opinion 拒绝表示意见审计报告 RFPcH8-u7
audit report with a qualified opinion 有保留意见的审计报告 n0Qp:_2z
audit report with an adverse opinion 否定意见的审计报告 t;V^OGflv
audit report with dual dates 双重日期审计报告 qOv`&%txW
audit reporting stage 审计报告阶段 Nq1YFI>W
audit responsibility 审计责任 5Od&-~O
audit results 审计结果 :7~DiH:Q
audit risk 审计风险 mt~E&Z(A
audit sampling 审计抽样 , Xxp]*K2
audit sampling techniques 审计抽样方法,审计抽样技术 2!R+5^Iy
audit strategies 审计策略 Ibg~.>.u{
audit summary 审计总结,审计小结 \5}*;O@
audit team 审计小组 _nM 7SK
audit test 审计测试 !v8](UI8-
audit trail 审计轨迹 ~OWpk)Vq
audit work 审计工作 i*r ag0Mw
audit working paper 审计工作底稿 >qBJK)LHOv
audited financial statement 审计会计报表,已审计财务报表 7AlL,&+
Auditing Guidelines (the~) 审计规范指南 tUt_Q;%yC
auditing standards 审计准则 nk;^sq4M:
audit-oriented working paper (审计)业务类工作底稿 !%[fi[p
authorisation 授权 R90#T6^
authorisation of transaction 交易的授权 4'TssRot@h
availability 可获得性 `O5427Im
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balance 余额;差额;平衡 rZWs-]s
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balance sheet 资产负债表
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bank 银行 |*^}e54
bank account 银行账户,银行户头 H%>^_:h
bank statement 银行对账单 O`5h jq#
barter transaction 易货交易,以物换物交易 C80< L5\
basis of audit 审计依据 (\'$$
basis of preparation (会计报表的)编制基础 dL_9/f4
book of account 账目,账簿 q\-P/aN_
borrowing 借款,贷款,借债 IJVzF1vC
branch 分支,分支机构,分店 P| hwLM
brought forward (账户余额等的)承上年,承上期,承上页 Z1Qv>@u
budget 预算 8/T,{J\
building 建筑物;大楼 10)RLh|+
business conditions 业务情况,经营情况 =sAU5Ag68
business licence (企业等的)营业执照 z{&