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 4mAtY
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 ; M(}fV]
acceptable level of detection risk 检查风险的可接受水平 c5;ROnTm
acceptance of engagement 接受委托 d5\1-d_uz
accepting the engagement for the first time 首次接受委托 6)$_2G%Zq
access to asset 对资产的接触 dF,FH-
according to 根据,依据,依照 r &[~/m8zl
account balance 账户余额 ~<%cc+;`
account for 对……进行会计处理,核算;解释 Esjv^* v9-
accounting 会计,会计学 RFC;1+Jn
accounting advisory serve 会计咨询服务 GCKl[<9*
accounting firm 会计师事务所 8zCAy@u
accounting information 会计信息,会计资料 q{hq. KZ
accounting period 会计期间 _:L*{=N
accounting policies 会计政策 jveRiW@
accounting professional bodies 会计职业组织,会计职业团体 {P-PH$ E-
accounting records 会计记录 ^sKXn:)
accounting responsibility 会计责任 W!k6qTz)
accounting service 会计服务 6{
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accounting standards 会计准则 +7^Ul6BB#K
Accounting Standards for Business Enterprises 企业会计准则 ^ztf:'l@C
accounting system 会计系统 .;2!c'mT9
accounting treatment 会计处理 ,&=`T7i
accuracy 准确性,精确性 /v{[Z
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additional audit procedures 追加审计程序
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addressee 收件人,收信人 vt
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Administration of State-owned Assets (the~) 国有资产管理局 ]S L&x:/-
administrative laws and regulations 行政法规 =oME~oB~
adverse impact 不利影响,负面影响 FQFENq''B
adverse opinion 反对意见 8j}m\^si
advisory group 咨询组,顾问组 dx}/#jMa
agency fee 代理费,代理费用 qt(:bEr^6b
aggregate 总计,合计为…… \bOjb\ w$
alternation of document and record 变造文件和记录 ?/(K7>`
alternative audit procedures 替代审计程序,备选审计程序 ,#T3OA!c**
amend 修改,修订 .6NSt
amortisation 摊销 %SGO"*_
analytical capacity 分析能力 PHvjsA%"
analytical procedures 分析性程序 E/ZJ\@gzD
annual financial statements 年度会计报表,年度财务报表 <k](s
appendix 附录,附表 q4i8Sp>
applicable 适用的 7]%il[
applicable laws and regulations 适用的法规 (J&Xo.<Z-
application systems 应用系统 kZ9<j+.
apply consistently 一贯地执行,一贯地实施 %j">&U.[
appropriate 适当的,合适的; )6&\WNL-x
征用,挪用 !&O/7ywe
appropriate authorization 适当的授权 S I7B6c
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 es[5B* 5
assertion (会计报表上的)认定;确认 aT#{t{gkA
assessed level of control risk 对控制风险的评估,控制风险的评估水平 2g6_qsqi
asset 资产,财产 eC?/l*gF3
asset restructuring 资产重组 2^6TrZA7M6
assignment of duties 职责的划分 O&w3@9KJ?
assistant 助理,助理人员 GB?#1|,
associated company 联属公司,联营公司 ^-GX&ODa
association 联合,结合;协会,社团 Qz+d[%Q}x
assumption 假设,假定 4~A#^5J
at a given date 在某一特定时日 93IOG{OAY
attestation 鉴证,公证 )8 :RiG2B
attestation service 鉴证服务 ~'J =!Xy
audit adjustment 审计调整 npcBpGL{
audit areas 审计领域 .k`*$1?73x
audit conclusion 审计结论 Q
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audit effectiveness 审计效果 5
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audit efficiency 审计效率 _MbVF>JOx
audit engagement letter 审计业务约定书 `qDz=,)WP
audit evidence 审计证据 qTHg[sME
audit fee 审计费 ZBR^[OXO
audit files 审计档案 CY3 \:D0I
audit findings 审计中发现的事项 {]\uR-a(o
audit implementation stage 审计实施阶段 o+-Ge
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audit mark 审计标识 Mc7 <[a
audit materiality 审计重要性 90iW-"l+[
audit method 审计方法 U.Chf9a-
audit objective 审计目标,审计目的 SKSAriS~
audit of financial statements 会计报表审计,财务报表审计 `s83rhs`!
audit opinion 审计意见 S~rVRC"<xo
audit period 被审计期间,被审计年度 s$>m0^
audit plan 审计计划 9Ir~X|}\iL
audit planning 编制审计计划,制定审计计划,审计计划 J)8pqa
audit planning stage 审计计划阶段 )SL@>Cij
audit procedure 审计程序 CDW(qq-zD
audit programme 审计程序表,具体审计计划 df4^C->:
audit report 审计报告 qa$[L@h>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #~URLN
audit report with a qualified opinion 有保留意见的审计报告 K;y\[2;}e,
audit report with an adverse opinion 否定意见的审计报告 !|
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audit report with dual dates 双重日期审计报告 wAYzR$i
audit reporting stage 审计报告阶段 av;
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audit responsibility 审计责任 Gj7QGIKx
audit results 审计结果 I"Q9W|J_&
audit risk 审计风险 1s}``1>
audit sampling 审计抽样 <Xs@
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audit sampling techniques 审计抽样方法,审计抽样技术 [wy3Ld
audit strategies 审计策略 TtwJ,&b
audit summary 审计总结,审计小结 _N,KHxsG8B
audit team 审计小组 GATP
audit test 审计测试 *M5$ h*;v
audit trail 审计轨迹 W}R=
audit work 审计工作 >b4YbLkI#
audit working paper 审计工作底稿 KSgQ:_u4}
audited financial statement 审计会计报表,已审计财务报表 j |'#5H`
Auditing Guidelines (the~) 审计规范指南 7o965h
auditing standards 审计准则 R5NRCI
audit-oriented working paper (审计)业务类工作底稿 `z$uw
authorisation 授权 Xw*%3'
authorisation of transaction 交易的授权 t)oES>W1
availability 可获得性 `FYtiv?G
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balance 余额;差额;平衡 lNh=>DPu
balance sheet 资产负债表 @dE 3
bank 银行 3)C6OF>7
bank account 银行账户,银行户头 K{=r.W
bank statement 银行对账单 iC\rhHKQ
barter transaction 易货交易,以物换物交易 Z
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basis of audit 审计依据 [al(>Wr9
basis of preparation (会计报表的)编制基础 SrQ4y`?
book of account 账目,账簿 6"7:44O;G
borrowing 借款,贷款,借债 5&n988gC8
branch 分支,分支机构,分店 AF*ni~
brought forward (账户余额等的)承上年,承上期,承上页 ,NaV
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budget 预算 1%SJ1oY
building 建筑物;大楼 U5On-T5
business conditions 业务情况,经营情况 U9@t?j_#X{
business licence (企业等的)营业执照 pu2 wEQ
business relation 业务关系 f*|8n$%
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