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 @m[q0G}
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审计词汇英汉对照 ;EDc1:
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ability to continue as a going concern 持续经营能力 2iO AUo+
acceptability 可接受性,可接受程度 }8`W%_Yk
acceptable level of detection risk 检查风险的可接受水平 GgwO>[T
acceptance of engagement 接受委托 r)E9]"TAB
accepting the engagement for the first time 首次接受委托 ra2sYH1wr
access to asset 对资产的接触 9$U@h7|Q`
according to 根据,依据,依照 %&w 8E[
account balance 账户余额 LX;w~fRr.
account for 对……进行会计处理,核算;解释 : .Y
accounting 会计,会计学 uy
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accounting advisory serve 会计咨询服务 T%zCAfx m
accounting firm 会计师事务所 'Km
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accounting information 会计信息,会计资料 WZ,}]D
accounting period 会计期间 S 5'ZKk
accounting policies 会计政策 4IfOvAN%
accounting professional bodies 会计职业组织,会计职业团体 `<_A#@
accounting records 会计记录 HmlE Cx
accounting responsibility 会计责任 M uz+j.0
accounting service 会计服务 =Y!x
accounting standards 会计准则 j=c=Pe"?u
Accounting Standards for Business Enterprises 企业会计准则 3h N?l
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accounting system 会计系统 EC#4"bU`'2
accounting treatment 会计处理 nwSujD
accuracy 准确性,精确性 d^b(Uo=$
additional audit procedures 追加审计程序 K
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addressee 收件人,收信人 tf<}%4G
Administration of State-owned Assets (the~) 国有资产管理局 P5;n(E(19
administrative laws and regulations 行政法规 V}=%/OY?
adverse impact 不利影响,负面影响 F9h'.{@d
adverse opinion 反对意见 ~hiJOaCzM
advisory group 咨询组,顾问组 SUGB)vEa
agency fee 代理费,代理费用 _%M+!Ltz
aggregate 总计,合计为…… $r> $
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alternation of document and record 变造文件和记录 Jzu U
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alternative audit procedures 替代审计程序,备选审计程序 *S _[8L"
amend 修改,修订 EY+/
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amortisation 摊销 PH!^ww6
analytical capacity 分析能力 zt,Tda4Y
analytical procedures 分析性程序 F/8="dM
annual financial statements 年度会计报表,年度财务报表 B"; >zF
appendix 附录,附表 3jR>
applicable 适用的
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applicable laws and regulations 适用的法规 @9$u!ny0
application systems 应用系统 -O&u;kh4g
apply consistently 一贯地执行,一贯地实施 ppYIVI
appropriate 适当的,合适的; Ebk9[=
征用,挪用 4DLp+6zP
appropriate authorization 适当的授权 Jeb"t1.$
appropriateness of audit evidence 审计证据的适当性 Xgb ~ED]
approval 批准,核准 }253Q!f
assertion (会计报表上的)认定;确认 r [NI#wW
assessed level of control risk 对控制风险的评估,控制风险的评估水平 s}1S6*Cr
asset 资产,财产 b\
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asset restructuring 资产重组 '>"riEk
assignment of duties 职责的划分 m%$GiNs}
assistant 助理,助理人员 ,q_'l?Pn
associated company 联属公司,联营公司 +O]jklS4H
association 联合,结合;协会,社团 xJcM1>cT>
assumption 假设,假定 l( Y
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at a given date 在某一特定时日 c>~q2_}W(
attestation 鉴证,公证 O\~/J/u
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attestation service 鉴证服务 NI<;L m
audit adjustment 审计调整 T{A5,85
audit areas 审计领域 LA +BH_t&
audit conclusion 审计结论 pYxdE|2j
audit effectiveness 审计效果 B me_#
audit efficiency 审计效率 sLHUQ(S!
audit engagement letter 审计业务约定书 9>QGsf.3
audit evidence 审计证据 k_,wa]ws$
audit fee 审计费 bY@ S[
audit files 审计档案 th
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audit findings 审计中发现的事项 b '9L}q2m
audit implementation stage 审计实施阶段 (7zdbJX
audit mark 审计标识 j Z6]G{
audit materiality 审计重要性 .,vF%pQ
audit method 审计方法 (9!/bX<
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 wO-](3A-8P
audit opinion 审计意见 e6
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audit period 被审计期间,被审计年度 &x
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audit plan 审计计划 J$+K't5BZ
audit planning 编制审计计划,制定审计计划,审计计划 U=Hx&
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audit planning stage 审计计划阶段 RX"~m!26
audit procedure 审计程序 M~!DQ1u
audit programme 审计程序表,具体审计计划 |0w
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audit report 审计报告 7^hwRZJ{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Qnr7Qnb
audit report with a qualified opinion 有保留意见的审计报告 ?7eD<|
audit report with an adverse opinion 否定意见的审计报告 q8=hUD%5C
audit report with dual dates 双重日期审计报告 ,ve$bSp
audit reporting stage 审计报告阶段 Ho^rYz
audit responsibility 审计责任 ZC!GKWP2
audit results 审计结果 !et[Rdbu
audit risk 审计风险 _yH=w'8.
audit sampling 审计抽样 o$XJSz|6
audit sampling techniques 审计抽样方法,审计抽样技术 fGf C[DuY
audit strategies 审计策略 MJ%gF=$X
audit summary 审计总结,审计小结 ^#0k\f>_
audit team 审计小组 '#*5jn]CqB
audit test 审计测试 v:xfGA nP
audit trail 审计轨迹 <\6<-x(H5
audit work 审计工作 .ou#BWav/
audit working paper 审计工作底稿 ^1}Y=!&
audited financial statement 审计会计报表,已审计财务报表 4k6,pt"
Auditing Guidelines (the~) 审计规范指南 }i\U,mH0_&
auditing standards 审计准则 13f@Ox$
audit-oriented working paper (审计)业务类工作底稿 p$+.]
authorisation 授权 uK!G-1
authorisation of transaction 交易的授权 -ge :y2R_w
availability 可获得性 y]YUuJ9a
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balance 余额;差额;平衡 [W*xPXr*
balance sheet 资产负债表 jWE?$r"
bank 银行 "'9[c"Iz
bank account 银行账户,银行户头 [m+):q^
bank statement 银行对账单 FVo_=O)
barter transaction 易货交易,以物换物交易 +#wh`9[wBt
basis of audit 审计依据 M#'j7EMu
basis of preparation (会计报表的)编制基础 <<iwJ
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book of account 账目,账簿 pIb
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borrowing 借款,贷款,借债 ch-.+p3
branch 分支,分支机构,分店 S
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brought forward (账户余额等的)承上年,承上期,承上页 +m+v1(@
budget 预算 5;4bZ3e,0
building 建筑物;大楼 xA7Aw0
business conditions 业务情况,经营情况 ,JVW
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business licence (企业等的)营业执照 6 $*\%
business relation 业务关系 Kc,=J?Ob
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