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 xFb3O|TC
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审计词汇英汉对照 >BoSw&T$Q
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ability to continue as a going concern 持续经营能力 P. V\ov7m2
acceptability 可接受性,可接受程度 %z)EO9vtr
acceptable level of detection risk 检查风险的可接受水平 36A;!1
acceptance of engagement 接受委托 ;Bs^iL
accepting the engagement for the first time 首次接受委托 3|eUy_d3
access to asset 对资产的接触 {LB`)Kuu
according to 根据,依据,依照 Zu#<
account balance 账户余额 r+
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account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 F`&>NQb
accounting advisory serve 会计咨询服务 Y5%;p33uFG
accounting firm 会计师事务所 *cNk>y
accounting information 会计信息,会计资料 "c
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accounting period 会计期间 T$c
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accounting policies 会计政策 pxplWP,
accounting professional bodies 会计职业组织,会计职业团体 uPDaq ]A
accounting records 会计记录 R^tcr)(
accounting responsibility 会计责任 !~JWYY
accounting service 会计服务 GOr}/y;
accounting standards 会计准则 fPz=KoN
Accounting Standards for Business Enterprises 企业会计准则 L82NP)St
accounting system 会计系统 *l!5QG UoK
accounting treatment 会计处理 ?( 12aU
accuracy 准确性,精确性 C*pLq5s
additional audit procedures 追加审计程序 {B^pnLc
addressee 收件人,收信人 n\>.T[$"
Administration of State-owned Assets (the~) 国有资产管理局 1t2cY;vJ
administrative laws and regulations 行政法规 i+ic23$4M
adverse impact 不利影响,负面影响 yJ J8"s~i
adverse opinion 反对意见 \+]O*Bm&`8
advisory group 咨询组,顾问组 -\,VGudM}
agency fee 代理费,代理费用 065A?KyD
aggregate 总计,合计为…… UK:M:9
alternation of document and record 变造文件和记录 :?#cDyW)
alternative audit procedures 替代审计程序,备选审计程序 gA+YtU{z
amend 修改,修订 *vs~SzF$
amortisation 摊销 (`mOB6j
analytical capacity 分析能力 Sf/W9Jw
analytical procedures 分析性程序 -W^2*w
annual financial statements 年度会计报表,年度财务报表 Q)dT(Td9~
appendix 附录,附表 8A_TIyh?
applicable 适用的 uXNp!tY
applicable laws and regulations 适用的法规 :BDviUC7Z
application systems 应用系统 Y[,U_GX/R
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; 9OZ>y0)K~
征用,挪用 !Bncx`pl
appropriate authorization 适当的授权 S41)l!+2
appropriateness of audit evidence 审计证据的适当性 ee\Gl?VN
approval 批准,核准 $68 XZCx
assertion (会计报表上的)认定;确认 9/H^t*5t
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [Ekgft&
asset 资产,财产 c}\
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asset restructuring 资产重组 qAvvXs=5
assignment of duties 职责的划分 2w7@u/OC'
assistant 助理,助理人员 _<Vg[-:1
associated company 联属公司,联营公司 `#<eA*^g5
association 联合,结合;协会,社团 /0!$p[cjm
assumption 假设,假定 4sQ~&@[Q+
at a given date 在某一特定时日 i*b4uHna
attestation 鉴证,公证 JrxP,[q
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attestation service 鉴证服务 '%$-]~
audit adjustment 审计调整 #nDL
audit areas 审计领域 v6(,Ax&
audit conclusion 审计结论 uTUa4^]*
audit effectiveness 审计效果 /Sh4pu"'
audit efficiency 审计效率 BDnBBbBrz
audit engagement letter 审计业务约定书 r3?5'S`
audit evidence 审计证据 {cX7<7N
audit fee 审计费 ]q37
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audit files 审计档案 14;Av
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audit findings 审计中发现的事项 YFAnlqC
audit implementation stage 审计实施阶段 B~e7w 4
audit mark 审计标识 Q.uR<C6)v
audit materiality 审计重要性 _"`uqW79
audit method 审计方法 ,Zr YJ<
audit objective 审计目标,审计目的 R+x%r&L5F
audit of financial statements 会计报表审计,财务报表审计 d`<#}-nh
audit opinion 审计意见 X.:_"+I;
audit period 被审计期间,被审计年度 W>VAbm
audit plan 审计计划 Hv+:fr"
audit planning 编制审计计划,制定审计计划,审计计划 ^>t-v
audit planning stage 审计计划阶段 v3!by N^
audit procedure 审计程序 FBE @pd
audit programme 审计程序表,具体审计计划 &<#/&Pq/i
audit report 审计报告 =+k&&vOAn
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <w%Yq?^
audit report with a qualified opinion 有保留意见的审计报告 ^JiaR)#r
audit report with an adverse opinion 否定意见的审计报告 EgCp:L{
audit report with dual dates 双重日期审计报告 ]Oig..LJ
audit reporting stage 审计报告阶段 XC57];-
audit responsibility 审计责任 }NR`81
audit results 审计结果 )3+
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audit risk 审计风险 ?BX
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audit sampling 审计抽样 %y!
audit sampling techniques 审计抽样方法,审计抽样技术 56VE[G
audit strategies 审计策略 [%7IQ4`{
audit summary 审计总结,审计小结 o&*1U"6D
audit team 审计小组 \>w@=bq26
audit test 审计测试 ]5aux
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audit trail 审计轨迹 ~mHXz
audit work 审计工作 'JJ1#kKa
audit working paper 审计工作底稿 <7@mg/T
audited financial statement 审计会计报表,已审计财务报表 Fwg#d[
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Auditing Guidelines (the~) 审计规范指南 /5a$@%
auditing standards 审计准则 WX+< 4j
audit-oriented working paper (审计)业务类工作底稿 EXv\FUzo
authorisation 授权 kJVM3F%
authorisation of transaction 交易的授权 1nw$B[
availability 可获得性 U1OLI]P
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balance 余额;差额;平衡 *S,v$ VX
balance sheet 资产负债表 =<Zwv\U
bank 银行 DtI%-I.
bank account 银行账户,银行户头 }A)^XZ/
bank statement 银行对账单 6kgCS{MZ
barter transaction 易货交易,以物换物交易 '33Yl+h
basis of audit 审计依据 ])3lH%4-
basis of preparation (会计报表的)编制基础 'Y,+D`&i)
book of account 账目,账簿 gs^UR6
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borrowing 借款,贷款,借债 ;D%5 nnr
branch 分支,分支机构,分店 nvm1.}=Cnd
brought forward (账户余额等的)承上年,承上期,承上页 ~2;&pZ$
budget 预算 ROlzs}
building 建筑物;大楼 GN}9$:
business conditions 业务情况,经营情况 q[Sp|C6x
business licence (企业等的)营业执照 PaU@T! v
business relation 业务关系 s
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