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 oH4zW5
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审计词汇英汉对照 ~G8l1dD
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ability to continue as a going concern 持续经营能力 <i]-.>&J
acceptability 可接受性,可接受程度 pk'd&.
acceptable level of detection risk 检查风险的可接受水平 ' xaPahx;
acceptance of engagement 接受委托 W,,3@:
accepting the engagement for the first time 首次接受委托 tU Je-3,
access to asset 对资产的接触 hFtjw
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according to 根据,依据,依照 T1RY1hb|g>
account balance 账户余额 BE&8E\w
account for 对……进行会计处理,核算;解释 ^^
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accounting 会计,会计学 )@U~Li/+
accounting advisory serve 会计咨询服务 L~h:>I+pG
accounting firm 会计师事务所 F5H*z\/={
accounting information 会计信息,会计资料 T>*G1 -J#
accounting period 会计期间 `=V1w4J
accounting policies 会计政策 [vuikJP>1k
accounting professional bodies 会计职业组织,会计职业团体 0H%zkJ>Q
accounting records 会计记录 CD#U`jf
accounting responsibility 会计责任 [giw(4m#y
accounting service 会计服务 \I6F;G6
accounting standards 会计准则 )#4(4
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Accounting Standards for Business Enterprises 企业会计准则 t:oq't
accounting system 会计系统 p|qLr9\A
accounting treatment 会计处理 3HR)H-@6@7
accuracy 准确性,精确性 Fsq)co
additional audit procedures 追加审计程序 =],c$)
addressee 收件人,收信人 ;){ZM,Ox
Administration of State-owned Assets (the~) 国有资产管理局 #68$'Rl"o1
administrative laws and regulations 行政法规 GU1cMe
adverse impact 不利影响,负面影响 <
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adverse opinion 反对意见 N|"q6M!ZL
advisory group 咨询组,顾问组 vd^Z^cpip
agency fee 代理费,代理费用 YsiH=x
aggregate 总计,合计为…… b
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alternation of document and record 变造文件和记录 WFFd3TN%<
alternative audit procedures 替代审计程序,备选审计程序 o&k,aCQC
amend 修改,修订 1W0[|Hf2v*
amortisation 摊销 qKeR}&b
analytical capacity 分析能力 1S+T:n
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 cw0@Z0
appendix 附录,附表 ,G?
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applicable 适用的 c9nv=?/}f
applicable laws and regulations 适用的法规 xrNe:Aj
application systems 应用系统 L`Ys`7
apply consistently 一贯地执行,一贯地实施 Ps0<CUyI
appropriate 适当的,合适的; 2Z"\%ZD
征用,挪用 @kT@IQkri
appropriate authorization 适当的授权 (B@\Dw8^
appropriateness of audit evidence 审计证据的适当性 _~>WAm<
approval 批准,核准 &01KHJY)/G
assertion (会计报表上的)认定;确认 >x~Qa@s;
assessed level of control risk 对控制风险的评估,控制风险的评估水平 /-^{$$eu
asset 资产,财产
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asset restructuring 资产重组 M0vX9;J
assignment of duties 职责的划分 u]9 #d^%V
assistant 助理,助理人员 !xg10N}I
associated company 联属公司,联营公司 #IqRu:csp
association 联合,结合;协会,社团 z~2;u5S&
assumption 假设,假定 h<CRW-
at a given date 在某一特定时日 !iX/Ni:
attestation 鉴证,公证 g38
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attestation service 鉴证服务 vkYiO]y
audit adjustment 审计调整 l8%B
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audit areas 审计领域 <O-R
audit conclusion 审计结论
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audit effectiveness 审计效果 BG4TUt
audit efficiency 审计效率 d[H`Fe6h
audit engagement letter 审计业务约定书 :UKc:JVNM
audit evidence 审计证据 #c/K.?
audit fee 审计费 ycIcM~<4
audit files 审计档案 Sq2 8=1%
audit findings 审计中发现的事项 hVZS6gU,x
audit implementation stage 审计实施阶段 Az?^4 1r8
audit mark 审计标识 @,G\`;Ma
audit materiality 审计重要性 @o<B>$tbu4
audit method 审计方法 ]_L;AD
audit objective 审计目标,审计目的 BoARM{m
audit of financial statements 会计报表审计,财务报表审计 m("KLp8
audit opinion 审计意见 |1(L~g
audit period 被审计期间,被审计年度 uXA}" f2
audit plan 审计计划 _3g!_
audit planning 编制审计计划,制定审计计划,审计计划 Ak}`zIo
audit planning stage 审计计划阶段 vMJ
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audit procedure 审计程序 GbkDs-
audit programme 审计程序表,具体审计计划 (\
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audit report 审计报告 Z%
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 f&Sovuuh
audit report with a qualified opinion 有保留意见的审计报告 (enOj0
audit report with an adverse opinion 否定意见的审计报告 QPFv]^s(
audit report with dual dates 双重日期审计报告 02:`Joy2D
audit reporting stage 审计报告阶段 ;c@B +RquR
audit responsibility 审计责任 `Xi)';p
audit results 审计结果
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audit risk 审计风险
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audit sampling 审计抽样 XZTH[#MqeI
audit sampling techniques 审计抽样方法,审计抽样技术 \2Q#'
audit strategies 审计策略 }4,[oD
audit summary 审计总结,审计小结 #2*R0_b
audit team 审计小组 h>z5m
audit test 审计测试 R_:lp\S&
audit trail 审计轨迹 :pvVm>
audit work 审计工作 W:}t%agis
audit working paper 审计工作底稿 x.I?)x!C'
audited financial statement 审计会计报表,已审计财务报表 lm{4x~y$h
Auditing Guidelines (the~) 审计规范指南 3@0!]z^W
auditing standards 审计准则 \SJX;7ST
audit-oriented working paper (审计)业务类工作底稿 6OtNWbB
authorisation 授权 je>mAQKi\
authorisation of transaction 交易的授权 w`/~y
availability 可获得性 $P #KL//
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balance 余额;差额;平衡 "SC]G22
balance sheet 资产负债表 Nk$|nn9#'
bank 银行 IFt aoK
bank account 银行账户,银行户头 zvv/|z2(r
bank statement 银行对账单 W:8{}Iu<
barter transaction 易货交易,以物换物交易 M pz9}[`3g
basis of audit 审计依据 Hm~.u.)\.
basis of preparation (会计报表的)编制基础 G2=dq
book of account 账目,账簿 {s2eOL5I|%
borrowing 借款,贷款,借债 2UBAk')O}
branch 分支,分支机构,分店 !|J2o8g
brought forward (账户余额等的)承上年,承上期,承上页 u3jLe=Y'\
budget 预算 K@"B^f0mU
building 建筑物;大楼 t<^7s9r;I
business conditions 业务情况,经营情况 R0G
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business licence (企业等的)营业执照 _~y-?(46K
business relation 业务关系 cNy*< Tv
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