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 la 7QN QW
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审计词汇英汉对照 TN_$E&69I
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ability to continue as a going concern 持续经营能力 Y.
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acceptability 可接受性,可接受程度 FQ1oqqr
acceptable level of detection risk 检查风险的可接受水平 5FKd{V'
acceptance of engagement 接受委托 xmx;tq
accepting the engagement for the first time 首次接受委托 g$LwXfg
access to asset 对资产的接触 @&yj7-]
according to 根据,依据,依照 *lO+^\HXD
account balance 账户余额 I
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account for 对……进行会计处理,核算;解释 Q
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accounting 会计,会计学 vBnHG-5;P
accounting advisory serve 会计咨询服务 ?{")Wt
accounting firm 会计师事务所 s\R?@
accounting information 会计信息,会计资料 Yk&{VXU<
accounting period 会计期间 @!O{>`
accounting policies 会计政策 W/Q%%)J
accounting professional bodies 会计职业组织,会计职业团体 Rx-i.Et Z
accounting records 会计记录 X;>} ;LiK
accounting responsibility 会计责任 2MeavTr
accounting service 会计服务 [
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accounting standards 会计准则 kn|l 3+
Accounting Standards for Business Enterprises 企业会计准则 nQmYeM
accounting system 会计系统 y@JYkp>I
accounting treatment 会计处理 Jz'+@q6h
accuracy 准确性,精确性 Mp=+*I[
additional audit procedures 追加审计程序 S,%HW87
addressee 收件人,收信人 ob
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Administration of State-owned Assets (the~) 国有资产管理局 Jj:4@p:
administrative laws and regulations 行政法规 .CpO+z
adverse impact 不利影响,负面影响 5C?1`-&65V
adverse opinion 反对意见 ir#^5e@
advisory group 咨询组,顾问组 Jl ?Q}SB
agency fee 代理费,代理费用 1X.1t^HH:
aggregate 总计,合计为…… 5Oq ;V:7
alternation of document and record 变造文件和记录 'Y Zs6rcJ
alternative audit procedures 替代审计程序,备选审计程序 czRh.kz,
amend 修改,修订 o#6}?g.
amortisation 摊销 "FS.&&1(
analytical capacity 分析能力 JqZ5DjI:
analytical procedures 分析性程序 &nProzC
annual financial statements 年度会计报表,年度财务报表 iKY&gnu"
appendix 附录,附表 s&</zU'
applicable 适用的 `_i-BdW
applicable laws and regulations 适用的法规 8ipLq`)
application systems 应用系统 `_)dEu
apply consistently 一贯地执行,一贯地实施 KW<CU'
appropriate 适当的,合适的; (J*0/7
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appropriate authorization 适当的授权 rOT8!"
appropriateness of audit evidence 审计证据的适当性 v g]&T
approval 批准,核准 +dv@N3GV
assertion (会计报表上的)认定;确认 iN*@
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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 r kl7p?
asset 资产,财产 }Jfo(j
asset restructuring 资产重组 9n7d
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assignment of duties 职责的划分 Xv:IbM>
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assistant 助理,助理人员 swrd
associated company 联属公司,联营公司 ,YTIYG](
association 联合,结合;协会,社团 _T$\$v$ {
assumption 假设,假定
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at a given date 在某一特定时日 Le!I-i(aD
attestation 鉴证,公证 #v-!GK_<
attestation service 鉴证服务 f14c}
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audit adjustment 审计调整 M<M
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audit areas 审计领域 0*^Fk=>ej
audit conclusion 审计结论 VUb*,/hxa
audit effectiveness 审计效果 S)%x22sqf
audit efficiency 审计效率 !w Bmf&=
audit engagement letter 审计业务约定书 Xc^~|%+
audit evidence 审计证据 n6f|,D!?
audit fee 审计费 8Yh2K}
audit files 审计档案 T2{+fRvN
audit findings 审计中发现的事项 }UrtDXhA
audit implementation stage 审计实施阶段 K~]jXo^M
audit mark 审计标识 guvQISQlY
audit materiality 审计重要性 b}
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audit method 审计方法 Kf.b
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audit objective 审计目标,审计目的 ;l'
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audit of financial statements 会计报表审计,财务报表审计 kXWx )v
audit opinion 审计意见 ]!N5jbA@
audit period 被审计期间,被审计年度 zBbTj IFQ
audit plan 审计计划 FQyiIT6
audit planning 编制审计计划,制定审计计划,审计计划 rxARJso
audit planning stage 审计计划阶段 xcig'4L
audit procedure 审计程序 gi)/iz `
audit programme 审计程序表,具体审计计划 QVpZ
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audit report 审计报告 DYS(ZY)4
audit report with a disclaimer of opinion 拒绝表示意见审计报告 r!S iR(
audit report with a qualified opinion 有保留意见的审计报告 [H1NP'Kg]
audit report with an adverse opinion 否定意见的审计报告 1;W>ceN"
audit report with dual dates 双重日期审计报告 mI# BQE`p6
audit reporting stage 审计报告阶段 _OY ;SJ(
audit responsibility 审计责任 /Q!F/HY3ZS
audit results 审计结果 "{k3~epYaN
audit risk 审计风险 `4CRpz
audit sampling 审计抽样 =EKJ!{
audit sampling techniques 审计抽样方法,审计抽样技术 G\Me%{b#
audit strategies 审计策略 5+UiAc$
audit summary 审计总结,审计小结 j*5VJ:
audit team 审计小组 oZ}e
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audit test 审计测试 'Khq!pC
audit trail 审计轨迹 D1f=f88/}
audit work 审计工作 RA6D dqT~
audit working paper 审计工作底稿 VV
audited financial statement 审计会计报表,已审计财务报表 Ssj'1[%
Auditing Guidelines (the~) 审计规范指南 H2]I__t/u
auditing standards 审计准则 v!,O7XGH~
audit-oriented working paper (审计)业务类工作底稿 M Pt7 /
authorisation 授权 vzw\f
authorisation of transaction 交易的授权 sR6(8
availability 可获得性 !o@-kl
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balance 余额;差额;平衡 G 1$l %B
balance sheet 资产负债表 k=@Q#=;*[W
bank 银行 3X:F9x>y
bank account 银行账户,银行户头 V/Q6v
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bank statement 银行对账单 /Yh8r1^2tZ
barter transaction 易货交易,以物换物交易 Bg`b*(Q
basis of audit 审计依据 zE[c$KPP
basis of preparation (会计报表的)编制基础 -K
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book of account 账目,账簿 ^Z*_@A _v
borrowing 借款,贷款,借债 B$bsh.
branch 分支,分支机构,分店 bYtF#Y
brought forward (账户余额等的)承上年,承上期,承上页 AKpux,@xB
budget 预算 `#R$
building 建筑物;大楼 '/j`j>'!^
business conditions 业务情况,经营情况 cZu:dwE
business licence (企业等的)营业执照 )"1D-Bc\Q
business relation 业务关系 "\9@gfsp)
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