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 HdLkof2i
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审计词汇英汉对照 y-@!, @e
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ability to continue as a going concern 持续经营能力 lxmS.C
acceptability 可接受性,可接受程度 g:6yvEu$ -
acceptable level of detection risk 检查风险的可接受水平 Q* 4q3B&
acceptance of engagement 接受委托 ;`+RSr^8$
accepting the engagement for the first time 首次接受委托 TZP{=v<
access to asset 对资产的接触 N1Z8I:
according to 根据,依据,依照 YH[_0!JY^
account balance 账户余额 ~^euaOFU 6
account for 对……进行会计处理,核算;解释 ]q3Kd{B
accounting 会计,会计学 u}rot+)%
accounting advisory serve 会计咨询服务 R] [M_ r
accounting firm 会计师事务所 v-gT
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accounting information 会计信息,会计资料 ]EcZ|c7o9y
accounting period 会计期间 h@~X*yLKh
accounting policies 会计政策 _9@?Th&_e
accounting professional bodies 会计职业组织,会计职业团体 LWL>hd
accounting records 会计记录 c6uKKh>
accounting responsibility 会计责任 4GfLS.Ip
accounting service 会计服务 #-Rz`Y<&
accounting standards 会计准则 oe*&w9Y}&
Accounting Standards for Business Enterprises 企业会计准则 +{%4&T<nHw
accounting system 会计系统 7qUtsDK
accounting treatment 会计处理 `p{!5
accuracy 准确性,精确性 =zjUd 5
additional audit procedures 追加审计程序 g"&bX4uD)
addressee 收件人,收信人 .fsk DW
Administration of State-owned Assets (the~) 国有资产管理局 eq+o_R}CS
administrative laws and regulations 行政法规 JAb?u.,Ns_
adverse impact 不利影响,负面影响 XH *tChf<
adverse opinion 反对意见 Z
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advisory group 咨询组,顾问组 |Hm'.-
agency fee 代理费,代理费用 Q kZM(pG
aggregate 总计,合计为…… yKB[HpU-
alternation of document and record 变造文件和记录 sBb.Y
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alternative audit procedures 替代审计程序,备选审计程序 \zI&n &T
amend 修改,修订 q-G|@6O
amortisation 摊销 w&"w"
analytical capacity 分析能力 _o?(t\B9{
analytical procedures 分析性程序 Y+
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annual financial statements 年度会计报表,年度财务报表 9f^PR|F
appendix 附录,附表 BR^J y<^F'
applicable 适用的 W|#ev*'F
applicable laws and regulations 适用的法规 |{PJT#W%
application systems 应用系统 2E2}|:
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apply consistently 一贯地执行,一贯地实施 NN 6KLbC(
appropriate 适当的,合适的; E.`dk.
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appropriate authorization 适当的授权 IOkC [([
appropriateness of audit evidence 审计证据的适当性 dn\F!
approval 批准,核准 K~8tN,~&
assertion (会计报表上的)认定;确认 dl6v
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 1bJ]3\
asset 资产,财产 &7w>K6p
asset restructuring 资产重组 z>33O5U
assignment of duties 职责的划分 HD)HCDTX
assistant 助理,助理人员 +qj*P9
associated company 联属公司,联营公司 GWInN8.5
association 联合,结合;协会,社团 FMdLkyK;
assumption 假设,假定 !Gp3/<"Wy$
at a given date 在某一特定时日 b3b~T]]
attestation 鉴证,公证 zf,%BI[Hr
attestation service 鉴证服务 (bx\4Ws
audit adjustment 审计调整 aoDD&JE
audit areas 审计领域 +%Yc4
audit conclusion 审计结论 `f+8WPJPZ
audit effectiveness 审计效果 cN WcNMm
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 iEpq*Qj
audit evidence 审计证据 @y(Wy}
audit fee 审计费 e
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audit files 审计档案 RF5q5<0
audit findings 审计中发现的事项 48CI8[T
audit implementation stage 审计实施阶段 nh eU~jb
audit mark 审计标识 ,=Nw(GI
audit materiality 审计重要性
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audit method 审计方法 w2d]96*kQe
audit objective 审计目标,审计目的 ZjZh z`
audit of financial statements 会计报表审计,财务报表审计 1_NG+H]x9
audit opinion 审计意见 e[QxFg0E
audit period 被审计期间,被审计年度 eky(;%Sz
audit plan 审计计划 7y)=#ZG'R
audit planning 编制审计计划,制定审计计划,审计计划 S&3X~jD(1
audit planning stage 审计计划阶段 &QTeGn
audit procedure 审计程序 !(*a+ur&i
audit programme 审计程序表,具体审计计划 +lW}ixt
audit report 审计报告 {zz6XlKPj
audit report with a disclaimer of opinion 拒绝表示意见审计报告 X&(ERY,h
audit report with a qualified opinion 有保留意见的审计报告 z]c,}Q
audit report with an adverse opinion 否定意见的审计报告 n#>.\F
audit report with dual dates 双重日期审计报告 7wQ+giu
audit reporting stage 审计报告阶段 9$+^"ilk
audit responsibility 审计责任 Y=a v8Y|`
audit results 审计结果 2{e dW+
audit risk 审计风险 m-ph}
audit sampling 审计抽样 .%?-As
audit sampling techniques 审计抽样方法,审计抽样技术 Or+*q91j
audit strategies 审计策略 (/U)>%n
audit summary 审计总结,审计小结 ypD<2z^
audit team 审计小组 Kx- s0cw
audit test 审计测试
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audit trail 审计轨迹 vm\wO._
audit work 审计工作 DD!MGf/
audit working paper 审计工作底稿 7}ws
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audited financial statement 审计会计报表,已审计财务报表 m_m8c8{Y
Auditing Guidelines (the~) 审计规范指南 rFmKmV
auditing standards 审计准则 Dxt),4%P
audit-oriented working paper (审计)业务类工作底稿 ;8*XOC;[
authorisation 授权 :8^M5}
authorisation of transaction 交易的授权 U{uPt*GUd/
availability 可获得性 NoCDY2 $
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balance 余额;差额;平衡 B;Xoa,
balance sheet 资产负债表 F qeV3N
bank 银行 "1XXE3^^
bank account 银行账户,银行户头 [1{S
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bank statement 银行对账单 y
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barter transaction 易货交易,以物换物交易 <<=e9Lh
basis of audit 审计依据 zoZ<)x=;
basis of preparation (会计报表的)编制基础 ,3Wb4so
book of account 账目,账簿 4\LZD{
borrowing 借款,贷款,借债 ? YF${
branch 分支,分支机构,分店 %G;0T;0L
brought forward (账户余额等的)承上年,承上期,承上页 (C daE!I4Q
budget 预算 "]V
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building 建筑物;大楼 }p~OCW!
business conditions 业务情况,经营情况 #zON_[+s9
business licence (企业等的)营业执照 {=3J/)='
business relation 业务关系 T@TIzz
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