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 7yE\,
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审计词汇英汉对照 {o~TbnC
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ability to continue as a going concern 持续经营能力 z"f@iJX?2
acceptability 可接受性,可接受程度 riW9l6s'
acceptable level of detection risk 检查风险的可接受水平 [/a
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acceptance of engagement 接受委托 y8YsS4E^Q
accepting the engagement for the first time 首次接受委托 (WHgB0{
access to asset 对资产的接触 -,yp?<
according to 根据,依据,依照 /9br &s$B
account balance 账户余额 KKC%!Xy
account for 对……进行会计处理,核算;解释 {0,b[
accounting 会计,会计学 g+B7~Z5,
accounting advisory serve 会计咨询服务 0OO[@Ht
accounting firm 会计师事务所 8i',~[
accounting information 会计信息,会计资料 (_ G>dP_
accounting period 会计期间 k2
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accounting policies 会计政策 e]VW\6J&
accounting professional bodies 会计职业组织,会计职业团体 Ch]d\G M
accounting records 会计记录 NgTB4I8P
accounting responsibility 会计责任 '&cH,yc;b
accounting service 会计服务 S%- kN;
accounting standards 会计准则 35l%iaj]G5
Accounting Standards for Business Enterprises 企业会计准则 Krae^z9R
accounting system 会计系统 rR6}
accounting treatment 会计处理 wN.S]
accuracy 准确性,精确性 yeiIP
additional audit procedures 追加审计程序 a,w|r#x]
addressee 收件人,收信人 .2&L.
Administration of State-owned Assets (the~) 国有资产管理局 #G#gc`S-,
administrative laws and regulations 行政法规 PA'&]piPl:
adverse impact 不利影响,负面影响 x'g4DYl
adverse opinion 反对意见 DKf(igw
advisory group 咨询组,顾问组 ht>%O7
agency fee 代理费,代理费用 ].s;Yxz
aggregate 总计,合计为…… pg%(6dqK4
alternation of document and record 变造文件和记录 Y# }qXXZ>]
alternative audit procedures 替代审计程序,备选审计程序 hJ(vDv%
amend 修改,修订 U~D~C~\2;
amortisation 摊销 W yM
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analytical capacity 分析能力 q=pRe-{
analytical procedures 分析性程序 y"yo\IDW
annual financial statements 年度会计报表,年度财务报表 {wC*61@1
appendix 附录,附表 L2>e@p\>
applicable 适用的 *;@wPT
applicable laws and regulations 适用的法规 a,Pw2Gcid
application systems 应用系统 ~B|m"qY{i
apply consistently 一贯地执行,一贯地实施 lU doMm
appropriate 适当的,合适的; pq`uB
征用,挪用 Po58@g
appropriate authorization 适当的授权 MsXw
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appropriateness of audit evidence 审计证据的适当性 joI) 6c
approval 批准,核准 =.z;:0]'n
assertion (会计报表上的)认定;确认 SOI=~BGd)
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Bf*>q*%B{
asset 资产,财产 !S=YM<A d
asset restructuring 资产重组 5QiQDQT}5
assignment of duties 职责的划分 'S3<' X
assistant 助理,助理人员 X.>=&~[
associated company 联属公司,联营公司 |RL#BKC`
association 联合,结合;协会,社团 Jw _>I
assumption 假设,假定 a
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at a given date 在某一特定时日 xnMcxys~
attestation 鉴证,公证 4|K\pCw
attestation service 鉴证服务 U>lf-iI2B
audit adjustment 审计调整 Wh i#Ii~
audit areas 审计领域 k\[(;9sf.
audit conclusion 审计结论 s)- ;74(
audit effectiveness 审计效果 ]JkEf?;
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audit efficiency 审计效率 SAdT#0J
audit engagement letter 审计业务约定书 KhND
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audit evidence 审计证据 y7hDMQ c'
audit fee 审计费 "`ftcJUd
audit files 审计档案 )I&.6l!#
audit findings 审计中发现的事项 WnG2\(U
audit implementation stage 审计实施阶段 J$51z
audit mark 审计标识 zx%WV@O9
audit materiality 审计重要性 7(1`,Y
audit method 审计方法 3SIqod;%
audit objective 审计目标,审计目的 o
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audit of financial statements 会计报表审计,财务报表审计 @e<(o
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audit opinion 审计意见 <-k!
audit period 被审计期间,被审计年度 l(NQk> w
audit plan 审计计划 YTyr
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audit planning 编制审计计划,制定审计计划,审计计划 *:yG)J 3F
audit planning stage 审计计划阶段 T^7Cv{[
audit procedure 审计程序 M/6Z,oOU
audit programme 审计程序表,具体审计计划 gl+d0<Rzw
audit report 审计报告 K\2{SjL:B
audit report with a disclaimer of opinion 拒绝表示意见审计报告 5csh8i'V
audit report with a qualified opinion 有保留意见的审计报告 12lX-~[["
audit report with an adverse opinion 否定意见的审计报告 @#4-4.6I<x
audit report with dual dates 双重日期审计报告 gbuh04#~
audit reporting stage 审计报告阶段 ULAr!
audit responsibility 审计责任
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audit results 审计结果 yIL=jzm`7
audit risk 审计风险 tq5
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audit sampling 审计抽样 dLp1l2h!0
audit sampling techniques 审计抽样方法,审计抽样技术 gQr+~O
audit strategies 审计策略 '|4+<#
audit summary 审计总结,审计小结
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audit team 审计小组 ~snj92K
audit test 审计测试 8)0]cX
audit trail 审计轨迹 gNEcE9y2
audit work 审计工作 .v+JV6!u
audit working paper 审计工作底稿 =3X>Ur
audited financial statement 审计会计报表,已审计财务报表 :$"{-n
Auditing Guidelines (the~) 审计规范指南 lfj5?y
auditing standards 审计准则 w&?XsO@0W
audit-oriented working paper (审计)业务类工作底稿 $!_
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authorisation 授权 FPY k`D
authorisation of transaction 交易的授权 w1G(s$;C
availability 可获得性 $/M-@3wro
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balance 余额;差额;平衡 -iiX!@
balance sheet 资产负债表 m,Y/ke\
bank 银行 #zl1#TC{(
bank account 银行账户,银行户头 :dt[ #
bank statement 银行对账单 Y$L`
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barter transaction 易货交易,以物换物交易 X d+H()nR
basis of audit 审计依据 Jb"FY:/Qv+
basis of preparation (会计报表的)编制基础 A5Hx$.Z
book of account 账目,账簿 C*2%Ix18+N
borrowing 借款,贷款,借债 SxYz)aF~
branch 分支,分支机构,分店 K+`GVmD
brought forward (账户余额等的)承上年,承上期,承上页 ,LA'^I?
budget 预算 (C.
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building 建筑物;大楼 bX$z)]KKu
business conditions 业务情况,经营情况 #p(c{L!
business licence (企业等的)营业执照 |3FI\F;^q
business relation 业务关系 `Xos]L'w
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