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 ;@7#w
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审计词汇英汉对照 :#W>SO
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ability to continue as a going concern 持续经营能力 .2{
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acceptability 可接受性,可接受程度 ev;5?9\E
acceptable level of detection risk 检查风险的可接受水平 `~aLSpB65
acceptance of engagement 接受委托 Ti@P4:q
accepting the engagement for the first time 首次接受委托 5rHnU<H@y
access to asset 对资产的接触 C_^R_
according to 根据,依据,依照 ".Deu|>
account balance 账户余额 eFXi
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account for 对……进行会计处理,核算;解释 |H+k?C-w
accounting 会计,会计学 k+Ma_H`
accounting advisory serve 会计咨询服务 C1Pt3
accounting firm 会计师事务所 s!o<Pd yJK
accounting information 会计信息,会计资料 y/sWy1P7
accounting period 会计期间 {z[HNSyRs
accounting policies 会计政策 "za*$DU
accounting professional bodies 会计职业组织,会计职业团体 ?j4,^K3
accounting records 会计记录 l&^[cR
accounting responsibility 会计责任 [>Kxm
accounting service 会计服务 o%~K4 M".
accounting standards 会计准则 h'YcNkM
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Accounting Standards for Business Enterprises 企业会计准则 9
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accounting system 会计系统 IrwF
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accounting treatment 会计处理
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accuracy 准确性,精确性 {R{%Z
additional audit procedures 追加审计程序 M4hN#0("4
addressee 收件人,收信人 RoM*Qjw
Administration of State-owned Assets (the~) 国有资产管理局 jf)JPa_
administrative laws and regulations 行政法规 7quwc'!
adverse impact 不利影响,负面影响 E?q'|f
adverse opinion 反对意见 X"khuyT_
advisory group 咨询组,顾问组 _8b>r1$
agency fee 代理费,代理费用 _]r)6RT
aggregate 总计,合计为…… +!V%Q
alternation of document and record 变造文件和记录 HG3>RcB
alternative audit procedures 替代审计程序,备选审计程序 ,cO)Sxj
amend 修改,修订 NW>:Lz
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amortisation 摊销 x]J-q5
analytical capacity 分析能力 ohtn^o;C}
analytical procedures 分析性程序 1yRd10
annual financial statements 年度会计报表,年度财务报表 ^nm!NL{z^
appendix 附录,附表 Z%n.:I<%ZV
applicable 适用的 J%[N-
applicable laws and regulations 适用的法规 S~(VcC$K
application systems 应用系统 K~ /V
apply consistently 一贯地执行,一贯地实施 vLT12v:)`
appropriate 适当的,合适的; W%XS0k}x
征用,挪用 cp?P@-
appropriate authorization 适当的授权 BiLreZ~"
appropriateness of audit evidence 审计证据的适当性 .idl@%
approval 批准,核准 4a \+o]
assertion (会计报表上的)认定;确认 O>F
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 <sFf'W
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asset 资产,财产 ; o@`l$O
asset restructuring 资产重组 /sC[5G%
assignment of duties 职责的划分 1H[;7@o$e
assistant 助理,助理人员 |v'5*n9
associated company 联属公司,联营公司 \w_[tPz}
association 联合,结合;协会,社团 eD1MP<>h
assumption 假设,假定 rMFZ#38d
at a given date 在某一特定时日 dvWlx]'
attestation 鉴证,公证 |Gs-9+'y
attestation service 鉴证服务 *U^I`j[u
audit adjustment 审计调整 [[DFEvOEh
audit areas 审计领域 yrYaKh
audit conclusion 审计结论 L8K 3&[l%
audit effectiveness 审计效果 !skWe~/
audit efficiency 审计效率 Sm_:SF!<D6
audit engagement letter 审计业务约定书 L#@$Mtc
audit evidence 审计证据 k 5r*?Os
audit fee 审计费 jW$f(qAbm
audit files 审计档案 Oc+L^}elJ
audit findings 审计中发现的事项 <0qY 8
audit implementation stage 审计实施阶段 K:50?r_-6
audit mark 审计标识 3K:Xxkk
audit materiality 审计重要性 CKt~#$ I%
audit method 审计方法 R#bV/7Ol
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 %LlKi5u]
audit opinion 审计意见 so&3A&4cL
audit period 被审计期间,被审计年度 ZS>/ 5
audit plan 审计计划 "m)O13x
audit planning 编制审计计划,制定审计计划,审计计划 l+X^x%EA
audit planning stage 审计计划阶段 I,?LZ_pK
audit procedure 审计程序 Y tj>U
audit programme 审计程序表,具体审计计划 +Ws}a
audit report 审计报告 \`9|~!,Ix7
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G
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audit report with a qualified opinion 有保留意见的审计报告 3lgyX/?o
audit report with an adverse opinion 否定意见的审计报告 FsZEB/c
audit report with dual dates 双重日期审计报告 GuDD7~qxY
audit reporting stage 审计报告阶段 .shI%'
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audit responsibility 审计责任 2p.+C35c=j
audit results 审计结果 -xEg"dY/
audit risk 审计风险 V"p*Jd"w
audit sampling 审计抽样 '~=xP
audit sampling techniques 审计抽样方法,审计抽样技术 iv`-)UsE
audit strategies 审计策略 o"CqVRR
audit summary 审计总结,审计小结 d-&dA_?
audit team 审计小组 zMg^2{0L
audit test 审计测试 g@i
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audit trail 审计轨迹 ?&^l8gE
audit work 审计工作 ~i {)J
audit working paper 审计工作底稿 t~#+--(
audited financial statement 审计会计报表,已审计财务报表 *Y>'v%
Auditing Guidelines (the~) 审计规范指南 Jq@LZ2^
auditing standards 审计准则 tXGcwoOB
audit-oriented working paper (审计)业务类工作底稿 |EU08b]P29
authorisation 授权 @WUCv7U
authorisation of transaction 交易的授权 R
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availability 可获得性 ]qQB+]WN
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balance 余额;差额;平衡 9{&x-ugM
balance sheet 资产负债表 cv&hT.1
bank 银行 a[#BlH
bank account 银行账户,银行户头 N#qoKY(#
bank statement 银行对账单 aMD?^
barter transaction 易货交易,以物换物交易 RT9|E80
basis of audit 审计依据 \EqO;A%<
basis of preparation (会计报表的)编制基础 sbb{VV`I
book of account 账目,账簿 ?q7Gs)B=^'
borrowing 借款,贷款,借债 u(qpdG||7
branch 分支,分支机构,分店 Cu5
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brought forward (账户余额等的)承上年,承上期,承上页 ]vG)lY.=
budget 预算 RR9s%>^
building 建筑物;大楼 #`EMK
business conditions 业务情况,经营情况 <CdO& xUY
business licence (企业等的)营业执照 3KZ h?~B
business relation 业务关系 v7RDoO]I
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