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]U+6JH
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审计词汇英汉对照 F_w+8)DZ
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ability to continue as a going concern 持续经营能力 L|(U%$
acceptability 可接受性,可接受程度 2-UD^;0
acceptable level of detection risk 检查风险的可接受水平 {!?M!/d
acceptance of engagement 接受委托 }|8^+V&
accepting the engagement for the first time 首次接受委托 _~umE/tz
access to asset 对资产的接触 `?l
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according to 根据,依据,依照 ui`EODhA(
account balance 账户余额
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account for 对……进行会计处理,核算;解释 6M_ W(
accounting 会计,会计学 |}YxxeAk
accounting advisory serve 会计咨询服务 WQ:Y NmQ1p
accounting firm 会计师事务所 6pC1C.
accounting information 会计信息,会计资料 f9y+-GhaD
accounting period 会计期间 qvWi;
accounting policies 会计政策 yEh{9S%6p
accounting professional bodies 会计职业组织,会计职业团体 Gi@c`lRd1
accounting records 会计记录 J2oh#TGp
accounting responsibility 会计责任 ?0sTx6
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accounting service 会计服务
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accounting standards 会计准则 p
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Accounting Standards for Business Enterprises 企业会计准则 tV pXA'"!x
accounting system 会计系统 Vep41\g^
accounting treatment 会计处理 !vK0|eV3
accuracy 准确性,精确性 R@ Gll60
additional audit procedures 追加审计程序 "dOQ)<;
addressee 收件人,收信人 /ET+`=n
Administration of State-owned Assets (the~) 国有资产管理局 ;;CNr_
administrative laws and regulations 行政法规 o F_r
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adverse impact 不利影响,负面影响 f2Xn !]o
adverse opinion 反对意见 <ycR/X
advisory group 咨询组,顾问组 *""W`x
agency fee 代理费,代理费用 H)&i
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aggregate 总计,合计为…… {w"Cr0F,
alternation of document and record 变造文件和记录 pz/W#VN
alternative audit procedures 替代审计程序,备选审计程序 !OPHS^L
amend 修改,修订 %2\Pe 2Z
amortisation 摊销 x\:KfYr4Y;
analytical capacity 分析能力 }|M:MJ`
analytical procedures 分析性程序 LLzxCMc9*
annual financial statements 年度会计报表,年度财务报表 \4<|QE
appendix 附录,附表 Ets6tM`
applicable 适用的 <u#
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applicable laws and regulations 适用的法规 #s>'IPc0
application systems 应用系统 #k>A,
apply consistently 一贯地执行,一贯地实施 :mLXB75gH
appropriate 适当的,合适的;
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appropriate authorization 适当的授权 }[@Q**j(
appropriateness of audit evidence 审计证据的适当性 S+t2k&pm
approval 批准,核准 3q@JhB
assertion (会计报表上的)认定;确认 {wz_ngQ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 :.a184ax
asset 资产,财产 .EjR<UU
asset restructuring 资产重组 SGy2&{\Z
assignment of duties 职责的划分 `*kl> }$
assistant 助理,助理人员 C
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associated company 联属公司,联营公司 J
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association 联合,结合;协会,社团 y
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assumption 假设,假定 4
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at a given date 在某一特定时日 FK-q-PKO#.
attestation 鉴证,公证 %" l;
attestation service 鉴证服务 i tk/1
audit adjustment 审计调整 -^7
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audit areas 审计领域 fWri7|"0h
audit conclusion 审计结论 }ksp(.}G
audit effectiveness 审计效果 >O~V#1 H
audit efficiency 审计效率 CS-jDok
audit engagement letter 审计业务约定书 QSM3qke
audit evidence 审计证据 *|CvK&7
audit fee 审计费 Zvfy%k
audit files 审计档案 nr}Ols
audit findings 审计中发现的事项 @k'V`ZQF
audit implementation stage 审计实施阶段 aiE\r/k8s
audit mark 审计标识 Q uw|KL
audit materiality 审计重要性 dmLx
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audit method 审计方法 k:@N6K/$P^
audit objective 审计目标,审计目的 jk\V2x@DR
audit of financial statements 会计报表审计,财务报表审计 3qH1\
audit opinion 审计意见 ^si[L52BZ
audit period 被审计期间,被审计年度 1:@ScHS
audit plan 审计计划 anfnqa8
audit planning 编制审计计划,制定审计计划,审计计划 E:A!tu$B
audit planning stage 审计计划阶段 b9-3
audit procedure 审计程序 >*!^pbZfX
audit programme 审计程序表,具体审计计划 Q%J,:J
audit report 审计报告 tc\ZYCFr
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7kT X
audit report with a qualified opinion 有保留意见的审计报告 Gui[/iY,F
audit report with an adverse opinion 否定意见的审计报告 ocUBSK|K)
audit report with dual dates 双重日期审计报告 !)W#|sys&
audit reporting stage 审计报告阶段 bF+j%=
audit responsibility 审计责任 -XwS?*O
audit results 审计结果 g:G5'pZf
audit risk 审计风险
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audit sampling 审计抽样 )<_qTd0`
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
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audit summary 审计总结,审计小结 z
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audit team 审计小组 ~ kDJ-V
audit test 审计测试 + DE/DR:
audit trail 审计轨迹 '#,C5*`
audit work 审计工作 $}z/BV1I
audit working paper 审计工作底稿 )ZrB-(u~k
audited financial statement 审计会计报表,已审计财务报表 Q&?0 ^;r
Auditing Guidelines (the~) 审计规范指南 \$ss
auditing standards 审计准则 X{ 6a
audit-oriented working paper (审计)业务类工作底稿 se=^K#o
authorisation 授权 {{gt>"D,
authorisation of transaction 交易的授权 `P*BW,P'T
availability 可获得性 r_
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balance 余额;差额;平衡 aD_7^8>
balance sheet 资产负债表 Sl<1Rme=w
bank 银行 PCV#O63[
bank account 银行账户,银行户头 *W>, 98
bank statement 银行对账单 +o"CMI
barter transaction 易货交易,以物换物交易 >Q[ Z{
basis of audit 审计依据 MEp{v|1
basis of preparation (会计报表的)编制基础 zn_#}}e;G
book of account 账目,账簿 Z5)v
borrowing 借款,贷款,借债 gMkSl8[
branch 分支,分支机构,分店 Hr!$mf)h
brought forward (账户余额等的)承上年,承上期,承上页 >lzXyT6x8
budget 预算 VEn3b
building 建筑物;大楼 KtH^k&z.f
business conditions 业务情况,经营情况 #5'@at'1
business licence (企业等的)营业执照 'd&4MA 0X
business relation 业务关系 2efdJ&eIV
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