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 y&y/cML?
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ability to continue as a going concern 持续经营能力 ud yAP>
acceptability 可接受性,可接受程度 &S<?07Z
acceptable level of detection risk 检查风险的可接受水平 xIM8
acceptance of engagement 接受委托 z<n"{%
accepting the engagement for the first time 首次接受委托 u\M4`p!g=
access to asset 对资产的接触 3\7'm]
according to 根据,依据,依照 nrF%w
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account balance 账户余额 $U ~=.!_du
account for 对……进行会计处理,核算;解释 xy$vYDAFw
accounting 会计,会计学 4g>1Gqv6
accounting advisory serve 会计咨询服务 XIqv{w
accounting firm 会计师事务所 $[j-C9W
accounting information 会计信息,会计资料 "fRlEO[9
accounting period 会计期间 _t$lcOT
accounting policies 会计政策 qo61O\qm
accounting professional bodies 会计职业组织,会计职业团体 sk~ za
accounting records 会计记录 U&,r4>V@h>
accounting responsibility 会计责任 &1*4%N@'
accounting service 会计服务
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accounting standards 会计准则 mgo'M
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Accounting Standards for Business Enterprises 企业会计准则 F# jCEq
accounting system 会计系统 2_Pz^L
accounting treatment 会计处理 ?UxG/]",
accuracy 准确性,精确性 GEhdk]<a7
additional audit procedures 追加审计程序 )\um"l*\c
addressee 收件人,收信人 \k|_&hG
Administration of State-owned Assets (the~) 国有资产管理局 5tN%a>D%
administrative laws and regulations 行政法规 `kqT{fs
adverse impact 不利影响,负面影响 o~Bk0V=
adverse opinion 反对意见 J f\Qf
advisory group 咨询组,顾问组 %|#P&`
agency fee 代理费,代理费用 ny278tr Q7
aggregate 总计,合计为…… sXSj OUI
alternation of document and record 变造文件和记录 :5r:I[FFy
alternative audit procedures 替代审计程序,备选审计程序 GA'*58
amend 修改,修订 mw:3q6
amortisation 摊销 v>JB
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analytical capacity 分析能力 .Ql;(Wyl
analytical procedures 分析性程序 oN.Mra]D
annual financial statements 年度会计报表,年度财务报表 ^fA3<|
appendix 附录,附表 6>@(/mh*
applicable 适用的 b%=1"&JI:
applicable laws and regulations 适用的法规 F;cI0kP=>
application systems 应用系统 (nkUeQQ
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apply consistently 一贯地执行,一贯地实施 !JT<(I2
appropriate 适当的,合适的; )fxo
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征用,挪用 r0~ 7v1rG
appropriate authorization 适当的授权 $
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appropriateness of audit evidence 审计证据的适当性 B$K7L'e+-
approval 批准,核准 6&i[g
assertion (会计报表上的)认定;确认 A>qd2
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ^?H\*N
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asset 资产,财产 F@>w&A~K
asset restructuring 资产重组 VFe-#"0ZO
assignment of duties 职责的划分 ({*.!ty
assistant 助理,助理人员 9)G:::8u7
associated company 联属公司,联营公司 0-8ELX[#
association 联合,结合;协会,社团 $=\oJ-(!@S
assumption 假设,假定 2N6Pa(6
at a given date 在某一特定时日 x(C]O,
attestation 鉴证,公证 /.pa
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attestation service 鉴证服务 [,
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audit adjustment 审计调整 T+&x{+gZ
audit areas 审计领域 n`FQgC
audit conclusion 审计结论 uKLOh<oio
audit effectiveness 审计效果 rnzsfr-|(2
audit efficiency 审计效率 f9h:"Dnzin
audit engagement letter 审计业务约定书 yrxx+z|wR
audit evidence 审计证据 ?TL2'U|
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audit fee 审计费 wZ
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audit files 审计档案 o'x_g^ Y
audit findings 审计中发现的事项 ')5jllxv
audit implementation stage 审计实施阶段 Mft0Dj/
audit mark 审计标识
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audit materiality 审计重要性 b&hF')_UOz
audit method 审计方法 hq|jC
audit objective 审计目标,审计目的 )w}*PL
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 n:}MULy;
audit period 被审计期间,被审计年度 @&a
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audit plan 审计计划 sT;=7L<TA
audit planning 编制审计计划,制定审计计划,审计计划 o
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audit planning stage 审计计划阶段 BDB zc5Q(
audit procedure 审计程序 ;
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audit programme 审计程序表,具体审计计划 0{{p.n8a~
audit report 审计报告 8KtF<`A)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1*c0\:BQ;z
audit report with a qualified opinion 有保留意见的审计报告 IdQw
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audit report with an adverse opinion 否定意见的审计报告 @=aq&gb
audit report with dual dates 双重日期审计报告 +e{djp@m
audit reporting stage 审计报告阶段 `9G$p|6
audit responsibility 审计责任 0qaG#&!
audit results 审计结果 [nhLhl4S
audit risk 审计风险 E|8s2t
audit sampling 审计抽样 l*m]2"n]
audit sampling techniques 审计抽样方法,审计抽样技术 Og%zf1)aZM
audit strategies 审计策略
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audit summary 审计总结,审计小结 Is,*qrl :
audit team 审计小组 V,"AG
audit test 审计测试 FZ}C;yUPD
audit trail 审计轨迹 eog,EP"a8Y
audit work 审计工作 5. +$v4
audit working paper 审计工作底稿 a3E*%G
audited financial statement 审计会计报表,已审计财务报表 ZQ-z2s9U
Auditing Guidelines (the~) 审计规范指南 +Fy-~Mq
auditing standards 审计准则 .DV#-tUh
audit-oriented working paper (审计)业务类工作底稿 K{[Fa,]'
authorisation 授权 j:vD9sdQ
authorisation of transaction 交易的授权 P[J qJi/H
availability 可获得性 H'0J1\ h
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balance 余额;差额;平衡 `P)64So-1
balance sheet 资产负债表 {F{[!.
bank 银行 n(F<
bank account 银行账户,银行户头 A=2nj
bank statement 银行对账单 "b+3 &i|
barter transaction 易货交易,以物换物交易 ?M1 QJ
basis of audit 审计依据 ]cO$ E=W
basis of preparation (会计报表的)编制基础 b}q(YgH<
book of account 账目,账簿 1J!tcj1(
borrowing 借款,贷款,借债 hzf}_1
branch 分支,分支机构,分店 Z!5m'yZO
brought forward (账户余额等的)承上年,承上期,承上页 0UAr}H.:
budget 预算 e\bF_
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building 建筑物;大楼 fb S.
business conditions 业务情况,经营情况 #ui%=ja[:~
business licence (企业等的)营业执照 uJAB)ti2I
business relation 业务关系 khO<Z^wi[
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