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 C;
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ability to continue as a going concern 持续经营能力 ;$Y4xM`=m
acceptability 可接受性,可接受程度 =[\s8XH,
acceptable level of detection risk 检查风险的可接受水平 mC?i}+4>4R
acceptance of engagement 接受委托 )[mwP.T=
accepting the engagement for the first time 首次接受委托 r78TE@d
access to asset 对资产的接触 \<}&&SuH
according to 根据,依据,依照 K7Rpr.p
account balance 账户余额 +aF}oA&X[
account for 对……进行会计处理,核算;解释 3d<HN6&U
accounting 会计,会计学 M?&h~V1OI~
accounting advisory serve 会计咨询服务 E9?phD
accounting firm 会计师事务所 JpsPNa
accounting information 会计信息,会计资料 7eWk7&Xul
accounting period 会计期间 '13ZX:
accounting policies 会计政策 lWBb4 !l
accounting professional bodies 会计职业组织,会计职业团体 bAKiq}xG%i
accounting records 会计记录 MlLb|!,)T
accounting responsibility 会计责任 2z\zh[(w
accounting service 会计服务 [mEql,x3
accounting standards 会计准则 7jnIv];i
Accounting Standards for Business Enterprises 企业会计准则 yG Wnod'
accounting system 会计系统 8
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accounting treatment 会计处理
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accuracy 准确性,精确性 "D?z
additional audit procedures 追加审计程序 Hwo$tVa:=
addressee 收件人,收信人 ~QvqG{bFB
Administration of State-owned Assets (the~) 国有资产管理局 L\y;LSTU
administrative laws and regulations 行政法规 Ag F,aZU
adverse impact 不利影响,负面影响 c@v{`d
adverse opinion 反对意见 &WNf
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advisory group 咨询组,顾问组 %Y!Yvw^&P(
agency fee 代理费,代理费用 ?wnzTbJN
aggregate 总计,合计为…… \:'%9 x
alternation of document and record 变造文件和记录 z<B8mB
alternative audit procedures 替代审计程序,备选审计程序 uV 7BK+[O
amend 修改,修订 H[
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amortisation 摊销 ?c0xRO%y
analytical capacity 分析能力 z25m_[p2
analytical procedures 分析性程序 R+&jD;U{
annual financial statements 年度会计报表,年度财务报表 BD`2l!d
appendix 附录,附表 QWMdn
applicable 适用的 [s&$l G!
applicable laws and regulations 适用的法规 TLoz)&
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application systems 应用系统 i1S>yV^l
apply consistently 一贯地执行,一贯地实施 H
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appropriate 适当的,合适的; 4)1s M=u
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appropriate authorization 适当的授权 UQB"v3Z
appropriateness of audit evidence 审计证据的适当性 .BFYY13H
approval 批准,核准 hEh}PX:
assertion (会计报表上的)认定;确认 4lBU#V7
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;j4?>3
asset 资产,财产 rXA*NeA3v
asset restructuring 资产重组 gUeuUj
assignment of duties 职责的划分 ^h{)Gf,+\
assistant 助理,助理人员 X^WrccNX
associated company 联属公司,联营公司 )T k1 QHU
association 联合,结合;协会,社团 x' .:&z
assumption 假设,假定 |=&cQRY!p
at a given date 在某一特定时日 3E3HL7
attestation 鉴证,公证 z)HD`Ho
attestation service 鉴证服务 ;A#`]-i C
audit adjustment 审计调整 ^5=B`aich
audit areas 审计领域 2 !'A:;
audit conclusion 审计结论 wC5ee:u C%
audit effectiveness 审计效果
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audit efficiency 审计效率 /%Nr?V
audit engagement letter 审计业务约定书 }N*_KzPIa
audit evidence 审计证据 Y[L-7^o@y
audit fee 审计费 1x[)/@.'f
audit files 审计档案 _Gu-
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audit findings 审计中发现的事项 {#)0EzV6
audit implementation stage 审计实施阶段 Me=CSQqf<
audit mark 审计标识 ATR!7i\|
audit materiality 审计重要性 ij?
audit method 审计方法 S{Er?0wm.R
audit objective 审计目标,审计目的 (&!NC[n,
audit of financial statements 会计报表审计,财务报表审计 e*L.U~ZR
audit opinion 审计意见 T8^5=/
audit period 被审计期间,被审计年度 r3>i+i42
audit plan 审计计划 vsa92c@T
audit planning 编制审计计划,制定审计计划,审计计划 _)\c&.p]f
audit planning stage 审计计划阶段 Fy.\7CL>
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 5|1T}Z#;
audit report 审计报告 X,LD
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {#{DH?=^)u
audit report with a qualified opinion 有保留意见的审计报告 D:Zy
audit report with an adverse opinion 否定意见的审计报告 *k19LI.5
audit report with dual dates 双重日期审计报告 7^g&)P
audit reporting stage 审计报告阶段 &B|D;|7H
audit responsibility 审计责任 hEw-
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audit results 审计结果 G_SG
audit risk 审计风险 lEV]4
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audit sampling 审计抽样 |_yYLYH'
audit sampling techniques 审计抽样方法,审计抽样技术 aJcf`<p
audit strategies 审计策略 &9Xhl''
audit summary 审计总结,审计小结 1|ra&(=)
audit team 审计小组 u?+Kkkk
audit test 审计测试 #y%!\1M/:A
audit trail 审计轨迹 ~j<+k4I~
audit work 审计工作 .j-IX1Sa
audit working paper 审计工作底稿 }X=[WCKU
audited financial statement 审计会计报表,已审计财务报表 !tp1:'KG
Auditing Guidelines (the~) 审计规范指南 8KR
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auditing standards 审计准则 e/^=U7:io
audit-oriented working paper (审计)业务类工作底稿 kS!viJwtT
authorisation 授权 W16,Alf
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authorisation of transaction 交易的授权 /"B?1?qc,=
availability 可获得性 l\s U
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balance 余额;差额;平衡 El@(mOu|
balance sheet 资产负债表 ="g*\s?r
bank 银行 R%'^ gFk8
bank account 银行账户,银行户头 ]Oif|k`{
bank statement 银行对账单 yUp,NfS]o
barter transaction 易货交易,以物换物交易 T,VY.ep/
basis of audit 审计依据 8)4P Ll
basis of preparation (会计报表的)编制基础 PpgP&;z4
book of account 账目,账簿 {\(L%\sV@
borrowing 借款,贷款,借债 ;vIrGZV<
branch 分支,分支机构,分店 +gLPhX:`
brought forward (账户余额等的)承上年,承上期,承上页 p1|f<SF')
budget 预算 (x3.poSt
building 建筑物;大楼 WoBo9aR
business conditions 业务情况,经营情况 MzL1Bh!M
business licence (企业等的)营业执照 FD8N"p
business relation 业务关系 >>5NX"{
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