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 =5_8f
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审计词汇英汉对照 knypSgk_
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A $cH'9W}3K
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ability to continue as a going concern 持续经营能力 A0S6 4(
acceptability 可接受性,可接受程度 52*zX 3
acceptable level of detection risk 检查风险的可接受水平 SsafRK$
acceptance of engagement 接受委托 p`{9kH1m e
accepting the engagement for the first time 首次接受委托 Zx5vIm
access to asset 对资产的接触 b n^^|i
according to 根据,依据,依照 K
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account balance 账户余额 Y&k'4Y%
account for 对……进行会计处理,核算;解释 z]\0]i
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 GVY_u@6
accounting firm 会计师事务所 &nj@t>5Bs$
accounting information 会计信息,会计资料 @8@cpm
accounting period 会计期间 u9m"{KnV
accounting policies 会计政策 L4SFu.J'
accounting professional bodies 会计职业组织,会计职业团体 w0moC9#$?
accounting records 会计记录 k`.-PU
accounting responsibility 会计责任 L<QqQ"`
accounting service 会计服务 GS$OrUA
accounting standards 会计准则 j/wNPB/NM
Accounting Standards for Business Enterprises 企业会计准则 ^l
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accounting system 会计系统 yYWGM
accounting treatment 会计处理 hig^ovF
accuracy 准确性,精确性 4jis\W}%L3
additional audit procedures 追加审计程序 y"!+Fus9
addressee 收件人,收信人 nb'],({:9
Administration of State-owned Assets (the~) 国有资产管理局 E'Egc4Z2=l
administrative laws and regulations 行政法规 ~|Gtm[9Ru
adverse impact 不利影响,负面影响 Fg5c;sls
adverse opinion 反对意见 }RG
advisory group 咨询组,顾问组 VILzx+v
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agency fee 代理费,代理费用 ~b8U#'KD
aggregate 总计,合计为…… 2#6yO`?uo
alternation of document and record 变造文件和记录 ;{BELv-4
alternative audit procedures 替代审计程序,备选审计程序 lGjmw"/C
amend 修改,修订 kHX- AsRc
amortisation 摊销 X,x{!
analytical capacity 分析能力 wp.<}=|u
analytical procedures 分析性程序 ,+,""t
annual financial statements 年度会计报表,年度财务报表 FL0(q>$*8
appendix 附录,附表 O>|Q Zd
applicable 适用的 n`0}g_\q
applicable laws and regulations 适用的法规 ?KI_>{
application systems 应用系统 z9&$Xao
apply consistently 一贯地执行,一贯地实施 \|DcWH1
appropriate 适当的,合适的; N\HOo-X
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appropriate authorization 适当的授权 }I,]"0b
appropriateness of audit evidence 审计证据的适当性 ~+QfP:G
approval 批准,核准 Q>JJI:uC4
assertion (会计报表上的)认定;确认 : B$
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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 _hA p@?
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asset 资产,财产 ^#lPXC Bg
asset restructuring 资产重组 io$A
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assignment of duties 职责的划分 ?J6J#{LRd
assistant 助理,助理人员 8WZM}3x$f{
associated company 联属公司,联营公司 ,V.X-`Y
association 联合,结合;协会,社团 !4]wb!F
assumption 假设,假定 m}Kn!21
at a given date 在某一特定时日 "ln(EvW
attestation 鉴证,公证 >F!2ib8
attestation service 鉴证服务 ^0ipM/Lg
audit adjustment 审计调整 2^Q)~sSf9
audit areas 审计领域 HeNg<5v%Y
audit conclusion 审计结论 EF qWnz
audit effectiveness 审计效果 <k6Zx-6X<
audit efficiency 审计效率 [$;6LFs}
audit engagement letter 审计业务约定书 QP >P
audit evidence 审计证据 DE
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audit fee 审计费 dilRL,
audit files 审计档案 w2YfFtgD,
audit findings 审计中发现的事项 B;2os ^*
audit implementation stage 审计实施阶段
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audit mark 审计标识 tO)mKN+
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audit materiality 审计重要性 ujmO'blO
audit method 审计方法 LylB3BM
audit objective 审计目标,审计目的 NK~j>>^;v
audit of financial statements 会计报表审计,财务报表审计 |94"bDL3~
audit opinion 审计意见 &^{HD }/{b
audit period 被审计期间,被审计年度 &LwR9\sh
audit plan 审计计划 2} /Z.)^Q
audit planning 编制审计计划,制定审计计划,审计计划 5|9,S
audit planning stage 审计计划阶段 xCEEv5(5
audit procedure 审计程序 >ys>Q)
audit programme 审计程序表,具体审计计划 SQ1.jcWW[
audit report 审计报告 O0i_h<T
audit report with a disclaimer of opinion 拒绝表示意见审计报告 uv/I`[@HK8
audit report with a qualified opinion 有保留意见的审计报告 gieTkZ
audit report with an adverse opinion 否定意见的审计报告 [C,<Q
audit report with dual dates 双重日期审计报告 |K,9EM3
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 6
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audit results 审计结果 B=jJ+R
audit risk 审计风险 _b&Mrd
audit sampling 审计抽样 nz3j";d
audit sampling techniques 审计抽样方法,审计抽样技术 "<Dn%r
audit strategies 审计策略 e>#*$4tg
audit summary 审计总结,审计小结 \&NpVH,-
audit team 审计小组 I_6?Q^_uZ
audit test 审计测试 Nh^T,nv*l
audit trail 审计轨迹 4askQV &hj
audit work 审计工作 (vB aem9
audit working paper 审计工作底稿 ~>VEg3#F
audited financial statement 审计会计报表,已审计财务报表 Q&opnvN
Auditing Guidelines (the~) 审计规范指南 <%8j#@OdZ
auditing standards 审计准则 J{
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audit-oriented working paper (审计)业务类工作底稿 >8"oO[U5>
authorisation 授权 C\ZL*,%}
authorisation of transaction 交易的授权 Vl%AN;o
availability 可获得性 m$ )yd~
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balance 余额;差额;平衡
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balance sheet 资产负债表 w4Qqo(
bank 银行 h3Nwxj~E
bank account 银行账户,银行户头 '_lyoVP
bank statement 银行对账单 {0nZ;1,m
barter transaction 易货交易,以物换物交易 ug'I:#@2
basis of audit 审计依据 A[
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basis of preparation (会计报表的)编制基础 "o2p|2c
book of account 账目,账簿 +iz5
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borrowing 借款,贷款,借债 gPSUxE`O.
branch 分支,分支机构,分店 x%pC.0%
brought forward (账户余额等的)承上年,承上期,承上页 OL4I}^*,
budget 预算 e6z;;C@'G
building 建筑物;大楼 MUhC6s\F
business conditions 业务情况,经营情况 d rnqX-E;
business licence (企业等的)营业执照 X^r5su?
business relation 业务关系 }fpK{db
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