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 F_9e ju^|
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ability to continue as a going concern 持续经营能力 P8N`t&r"7
acceptability 可接受性,可接受程度 U{vt9t
acceptable level of detection risk 检查风险的可接受水平 |gvx^)ro
acceptance of engagement 接受委托 Wj"\nT4
accepting the engagement for the first time 首次接受委托 VQ5D?^'0/
access to asset 对资产的接触 R36BvW0X
according to 根据,依据,依照 3BuG_ild
account balance 账户余额 &_-,Nxsf
account for 对……进行会计处理,核算;解释 UQ;ymTqdc
accounting 会计,会计学 6>rgoT)6~
accounting advisory serve 会计咨询服务 WoVPp*zlX
accounting firm 会计师事务所 G_GV
accounting information 会计信息,会计资料 @6eM{3E.
accounting period 会计期间 '
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accounting policies 会计政策 |,*N>e
accounting professional bodies 会计职业组织,会计职业团体 &Kuo|=f
accounting records 会计记录 \K$9r=!(
accounting responsibility 会计责任 S]E1+,-*
accounting service 会计服务 ;GW[Yw>Rz
accounting standards 会计准则 ~)\9f 1O{^
Accounting Standards for Business Enterprises 企业会计准则 !^{0vFWE
accounting system 会计系统 RRW/.y
accounting treatment 会计处理 00Tm]mMQX
accuracy 准确性,精确性 3/rEXKS
additional audit procedures 追加审计程序 S
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addressee 收件人,收信人 ;B4x>
Administration of State-owned Assets (the~) 国有资产管理局 L *a:j
administrative laws and regulations 行政法规 C-i9F%..
adverse impact 不利影响,负面影响 J!O{.v
adverse opinion 反对意见 X$aN:!1
advisory group 咨询组,顾问组 !S0$W?*
agency fee 代理费,代理费用 nQe^Bn
aggregate 总计,合计为…… Gk<M@d^hQ
alternation of document and record 变造文件和记录 :@BAiKa[wa
alternative audit procedures 替代审计程序,备选审计程序 !t
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amend 修改,修订 ObK-<kGcB
amortisation 摊销 %w+"MkH
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analytical capacity 分析能力 !i>&z?
analytical procedures 分析性程序 #&fi[|%X$
annual financial statements 年度会计报表,年度财务报表 v|IPus|>
appendix 附录,附表 =<,>dBs}\
applicable 适用的 Lp!4X1/|\
applicable laws and regulations 适用的法规 &J>XKO nl
application systems 应用系统 v5 |XyN"
apply consistently 一贯地执行,一贯地实施 tM&O<6Y
appropriate 适当的,合适的; W6~aL\[
征用,挪用 ]q#w97BxiJ
appropriate authorization 适当的授权 $1aJdZC7
appropriateness of audit evidence 审计证据的适当性 L="ipM:Z
approval 批准,核准 0:NCIsIm<
assertion (会计报表上的)认定;确认 g+g0iS
assessed level of control risk 对控制风险的评估,控制风险的评估水平 'CF?pxNQ l
asset 资产,财产 Z7\}x"hk
asset restructuring 资产重组 Y[_{tS#u
assignment of duties 职责的划分 DrAp&A|WV|
assistant 助理,助理人员 Y^ Of
associated company 联属公司,联营公司 5Q)hl.<{o7
association 联合,结合;协会,社团 9%{V?r]k
assumption 假设,假定 d@sAB1:
at a given date 在某一特定时日 U*P&O+(1'
attestation 鉴证,公证 QCm93YZs6E
attestation service 鉴证服务 K1S:P( S
audit adjustment 审计调整 \nfjz\"R?b
audit areas 审计领域 %Aqt0e
audit conclusion 审计结论 c@eQSy
audit effectiveness 审计效果 = aO1uC|6C
audit efficiency 审计效率 \`ya08DP(
audit engagement letter 审计业务约定书 jN3K=
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audit evidence 审计证据 xqZZ(jZ
audit fee 审计费 ID{62>R
audit files 审计档案 w^{qut.
audit findings 审计中发现的事项 5|nT5oS
audit implementation stage 审计实施阶段 6_G[&
audit mark 审计标识 ,.<[iHC}9
audit materiality 审计重要性 UF_?T.Rl^
audit method 审计方法 e8Ul^]
audit objective 审计目标,审计目的 cDkq@H:
audit of financial statements 会计报表审计,财务报表审计 L<7KmN4VX
audit opinion 审计意见 AVn?86ri
audit period 被审计期间,被审计年度
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audit plan 审计计划 =d+~l
audit planning 编制审计计划,制定审计计划,审计计划 +#;t.&\80N
audit planning stage 审计计划阶段 +'-i (]@!'
audit procedure 审计程序 8;%F-?
audit programme 审计程序表,具体审计计划 tv]^k]n{rf
audit report 审计报告 4!vovt{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @IXvp3r
audit report with a qualified opinion 有保留意见的审计报告 QIK;kjr*A3
audit report with an adverse opinion 否定意见的审计报告 /v <FH
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audit report with dual dates 双重日期审计报告 EPd9'9
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audit reporting stage 审计报告阶段 %@,%A_So k
audit responsibility 审计责任 =<BPoGs5
audit results 审计结果 EDDld6O,
audit risk 审计风险 R!+_mPb=Q*
audit sampling 审计抽样 =qJlS
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audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 {uCXF~v
audit summary 审计总结,审计小结 x(]Um!
audit team 审计小组 ZwFVtR
audit test 审计测试 G?,b51"
audit trail 审计轨迹 -X]?ql*%`
audit work 审计工作 Ii.?|
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audit working paper 审计工作底稿 6_=t~9sY
audited financial statement 审计会计报表,已审计财务报表 za,JC
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Auditing Guidelines (the~) 审计规范指南 e{Y8m Xu
auditing standards 审计准则 >h
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audit-oriented working paper (审计)业务类工作底稿 .:~{+
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authorisation 授权 6f'THU$
authorisation of transaction 交易的授权 Ly
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availability 可获得性 K,f"Q<sU%
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balance 余额;差额;平衡 5/E7@h ,
balance sheet 资产负债表 FJ+n-
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bank 银行 nOm-Yb+F
bank account 银行账户,银行户头 *SmR|Qy
bank statement 银行对账单 J$D/-*/@
barter transaction 易货交易,以物换物交易 Y00hc8<
basis of audit 审计依据 i)1013b
basis of preparation (会计报表的)编制基础 }m -A #4.
book of account 账目,账簿 fG,)`[eD!_
borrowing 借款,贷款,借债 oc>N| ww:
branch 分支,分支机构,分店 Z.%0yS_T
brought forward (账户余额等的)承上年,承上期,承上页 %7v!aJ40
budget 预算 U)Jwo
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building 建筑物;大楼 +HSKFp
business conditions 业务情况,经营情况 =M],5<2;
business licence (企业等的)营业执照 Q/%]%d
business relation 业务关系 L!LhH
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