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 rguC#Xt!4
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审计词汇英汉对照 _2 }i8q:
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ability to continue as a going concern 持续经营能力 A5!f#
acceptability 可接受性,可接受程度 t}_qtO7>
acceptable level of detection risk 检查风险的可接受水平 H.|FEV@
acceptance of engagement 接受委托 wEQV"I
accepting the engagement for the first time 首次接受委托 6yv*AmFh
access to asset 对资产的接触
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according to 根据,依据,依照 |DwI%%0(F
account balance 账户余额 0&2TeqsLh)
account for 对……进行会计处理,核算;解释 nd'zO#"m?
accounting 会计,会计学 }`h)+Im=
accounting advisory serve 会计咨询服务 N/qr}-
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accounting firm 会计师事务所 + [|2k(U
accounting information 会计信息,会计资料 1ncY"S/VO
accounting period 会计期间 `:-{8Vo7
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 ?9OiF-:n
accounting records 会计记录 efl6U/'Ij
accounting responsibility 会计责任 3oE *86
accounting service 会计服务 [0Z
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accounting standards 会计准则 .!l#z|/x
Accounting Standards for Business Enterprises 企业会计准则 Rkw)IdB
accounting system 会计系统 ~y$B#.l
accounting treatment 会计处理 F1w~f
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accuracy 准确性,精确性 Z[ZqQ` 7N
additional audit procedures 追加审计程序 j'X]bd'
addressee 收件人,收信人 #RbPNVs
Administration of State-owned Assets (the~) 国有资产管理局 .Rd@,3
administrative laws and regulations 行政法规 P7 H-Dw
adverse impact 不利影响,负面影响 4WzB=C(f
adverse opinion 反对意见 0p*(<8D}
advisory group 咨询组,顾问组 ]Tx8ImD#)A
agency fee 代理费,代理费用 K e~a
aggregate 总计,合计为…… t
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alternation of document and record 变造文件和记录 `k
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alternative audit procedures 替代审计程序,备选审计程序 kQsyvE
amend 修改,修订 do+HPnfDzU
amortisation 摊销 z,X
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analytical capacity 分析能力 ^z"90-V^
analytical procedures 分析性程序 YB*ZYpRVl
annual financial statements 年度会计报表,年度财务报表 Y \& 4`v'
appendix 附录,附表 eH(8T
applicable 适用的 }f; Zx)!
applicable laws and regulations 适用的法规
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application systems 应用系统 ++5W_Ooep
apply consistently 一贯地执行,一贯地实施 zX{[Z
appropriate 适当的,合适的; >]&LbUW+
征用,挪用 .px*.e s
appropriate authorization 适当的授权 zY bSv~)
appropriateness of audit evidence 审计证据的适当性 <6Y o%xt
approval 批准,核准 Fwm{oypg%
assertion (会计报表上的)认定;确认 oz(<e
assessed level of control risk 对控制风险的评估,控制风险的评估水平 wHx1CXC
asset 资产,财产 RI')iz?
asset restructuring 资产重组 L/"u,~[
assignment of duties 职责的划分 A@?2qX^4
assistant 助理,助理人员 s~Ni\SF
associated company 联属公司,联营公司 @Vr?)_0
association 联合,结合;协会,社团 J&@[=zBYw
assumption 假设,假定 7M<7^)9
at a given date 在某一特定时日 DHaSBk
attestation 鉴证,公证 ;k9s@e#a
attestation service 鉴证服务 Io|NL6[
audit adjustment 审计调整 `-hFk88
audit areas 审计领域 Hd
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audit conclusion 审计结论 eg3zpgZ
audit effectiveness 审计效果 |FS79Bv
audit efficiency 审计效率 ullq}}
audit engagement letter 审计业务约定书 cZe,l1$
audit evidence 审计证据
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audit fee 审计费 l=Jbuc
audit files 审计档案 #6 e
audit findings 审计中发现的事项 2w $o;zz1
audit implementation stage 审计实施阶段 IMmoq={(z
audit mark 审计标识 N>z_uPy{A
audit materiality 审计重要性 l-Xxur5M'
audit method 审计方法 $Dxz21|P7
audit objective 审计目标,审计目的 KA0Ui,q3
audit of financial statements 会计报表审计,财务报表审计 Co4QWyt:
audit opinion 审计意见 -|~6Zf"
audit period 被审计期间,被审计年度 xm6=l".%z
audit plan 审计计划 ?}D@{%O3T
audit planning 编制审计计划,制定审计计划,审计计划 ' &^:@V
audit planning stage 审计计划阶段 g7EJyA
audit procedure 审计程序 $A`D p{e"
audit programme 审计程序表,具体审计计划 JpvE c!cli
audit report 审计报告 b%2+g<UKh
audit report with a disclaimer of opinion 拒绝表示意见审计报告 wcspqC" _
audit report with a qualified opinion 有保留意见的审计报告 ^cz#PNB
audit report with an adverse opinion 否定意见的审计报告 @{+c6.*}
audit report with dual dates 双重日期审计报告 fLa 7d?4
audit reporting stage 审计报告阶段 /[#<@o
audit responsibility 审计责任 k#_B^J&d
audit results 审计结果 C&^"]-t
audit risk 审计风险 p
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audit sampling 审计抽样 il(dVW
audit sampling techniques 审计抽样方法,审计抽样技术 JQP7>W
audit strategies 审计策略 T$U,rOB"
audit summary 审计总结,审计小结 QmvhmsDL
audit team 审计小组 YLVIn_\}
audit test 审计测试 h\Ck""&
audit trail 审计轨迹 t|0Zpp;
audit work 审计工作 c:.k2u
audit working paper 审计工作底稿 r?{tu82#i
audited financial statement 审计会计报表,已审计财务报表 Wsyq
Auditing Guidelines (the~) 审计规范指南 h.gj4/g
auditing standards 审计准则 2>80Qp!xO
audit-oriented working paper (审计)业务类工作底稿 K9\`Wu_qL
authorisation 授权 byR|L:L
authorisation of transaction 交易的授权 AifnC4
availability 可获得性 dE=4tqv-r
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balance 余额;差额;平衡 Q&}`( ]k
balance sheet 资产负债表 nsQx\Tnhx
bank 银行 })#6BN
bank account 银行账户,银行户头 v)mO"\
bank statement 银行对账单 L=nyloz,0
barter transaction 易货交易,以物换物交易 6nV]Ec~3[
basis of audit 审计依据 p}$VBl$'
basis of preparation (会计报表的)编制基础 wWB-P6
book of account 账目,账簿 $TyV<
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borrowing 借款,贷款,借债 5(R ./
branch 分支,分支机构,分店 i1v0J->
brought forward (账户余额等的)承上年,承上期,承上页 |j($2.
budget 预算 I?}YS-2
building 建筑物;大楼 @iWql*K;m
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 O>9+tQ
business relation 业务关系 M@ILB-H
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