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 {60U6n
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审计词汇英汉对照 rIAbr5CG
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ability to continue as a going concern 持续经营能力 p']oy;t
acceptability 可接受性,可接受程度 &]1gx#
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 ,-5|qko=
accepting the engagement for the first time 首次接受委托 Gxh1wqLR
access to asset 对资产的接触 O g!SFg*
according to 根据,依据,依照 5P![fX|5
account balance 账户余额 %1kIaYZ
account for 对……进行会计处理,核算;解释 bm-&H
accounting 会计,会计学 o Yrg;]H
accounting advisory serve 会计咨询服务 9<1dps=c
accounting firm 会计师事务所 7toDk$jJRg
accounting information 会计信息,会计资料 ;^|:*
accounting period 会计期间
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accounting policies 会计政策 DDp\*6y3l
accounting professional bodies 会计职业组织,会计职业团体 Z3z"c
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accounting records 会计记录 *w23(f
accounting responsibility 会计责任 I*l y
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accounting service 会计服务 +E
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accounting standards 会计准则 e4Q2$Q@b
Accounting Standards for Business Enterprises 企业会计准则 <,Pk
accounting system 会计系统 a3SBEkC
accounting treatment 会计处理 Yp;?
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accuracy 准确性,精确性 aJ$({ZN\#
additional audit procedures 追加审计程序 FZ=xy[q]~
addressee 收件人,收信人 &[y+WrGG
Administration of State-owned Assets (the~) 国有资产管理局 XW q@47
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administrative laws and regulations 行政法规 RZqou|ki
adverse impact 不利影响,负面影响 tk!5"`9N
adverse opinion 反对意见 S0!w]Ku
advisory group 咨询组,顾问组 `clp#l.ii
agency fee 代理费,代理费用 K4Hu0
aggregate 总计,合计为…… EEj.Kch}4
alternation of document and record 变造文件和记录 5O"$'iL
alternative audit procedures 替代审计程序,备选审计程序 ugS
amend 修改,修订 k83S.*9Mx
amortisation 摊销 zx;~sUR;
analytical capacity 分析能力 aQglA
analytical procedures 分析性程序 t-)d*|2n}o
annual financial statements 年度会计报表,年度财务报表 U*7x81v?j
appendix 附录,附表 O*ER3
applicable 适用的 28LYG
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applicable laws and regulations 适用的法规 *b\&R%6dR
application systems 应用系统 \U.js-
apply consistently 一贯地执行,一贯地实施 V3q[$~9
appropriate 适当的,合适的; 7(C:ty9
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appropriate authorization 适当的授权 V$3`y=8
appropriateness of audit evidence 审计证据的适当性 WGHf?G/s
approval 批准,核准 nG0R1<
assertion (会计报表上的)认定;确认 EjP9/VG@=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 uFn?U)
asset 资产,财产 3U%kf<m=
asset restructuring 资产重组 lwm
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assignment of duties 职责的划分 ayQ2#9X}
assistant 助理,助理人员 !uqp?L^;
associated company 联属公司,联营公司 `j!XWh*$
association 联合,结合;协会,社团 LyRW\\z2
assumption 假设,假定 nfksi``Vq
at a given date 在某一特定时日 puox^
attestation 鉴证,公证 ~9n30j%]s
attestation service 鉴证服务 1G)I|v9R
audit adjustment 审计调整 .:~E.b
audit areas 审计领域 2BV]@]qB
audit conclusion 审计结论 +P%k@w#<Z
audit effectiveness 审计效果 #|=Q5"wU
audit efficiency 审计效率 .Ky)Co
audit engagement letter 审计业务约定书 "w3%BbI x
audit evidence 审计证据 moL3GV%]Gq
audit fee 审计费 Tb\<e3Te_
audit files 审计档案 L5r02VzbD
audit findings 审计中发现的事项 S
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audit implementation stage 审计实施阶段 0G`@^`
audit mark 审计标识 Lr0:yo
audit materiality 审计重要性 __}ut+H^5p
audit method 审计方法 {%c&T S@s
audit objective 审计目标,审计目的 $N\k*=
audit of financial statements 会计报表审计,财务报表审计 q1
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audit opinion 审计意见 17-B'Gl!<%
audit period 被审计期间,被审计年度 WV}H
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audit plan 审计计划 wU
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audit planning 编制审计计划,制定审计计划,审计计划 KkCsQ~po
audit planning stage 审计计划阶段 3%)@c P:?
audit procedure 审计程序 &z@}9U*6b
audit programme 审计程序表,具体审计计划 8J:=@X^}
audit report 审计报告 ^0 &jy:{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 zxkO&DGRbN
audit report with a qualified opinion 有保留意见的审计报告 %F\.1\&eE
audit report with an adverse opinion 否定意见的审计报告 ik1asj1
audit report with dual dates 双重日期审计报告 '3?-o|v@D
audit reporting stage 审计报告阶段 ~ +h4i'
audit responsibility 审计责任 v2k@yxt(
audit results 审计结果
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audit risk 审计风险 [:+f Y[4==
audit sampling 审计抽样 !,]2.:{0z
audit sampling techniques 审计抽样方法,审计抽样技术 n'[>h0
audit strategies 审计策略 \,
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audit summary 审计总结,审计小结 -kHJH><j
audit team 审计小组 '}IGV`c
audit test 审计测试 YdyTt5-
audit trail 审计轨迹 RAWzQE}
audit work 审计工作 8:[ l1d86
audit working paper 审计工作底稿 z_Hkw3?
audited financial statement 审计会计报表,已审计财务报表 e$/y~!
Auditing Guidelines (the~) 审计规范指南 (I/iD.A
auditing standards 审计准则 A]ZQ?-L/
audit-oriented working paper (审计)业务类工作底稿 *HB 32 =qD
authorisation 授权 2MmHO2
authorisation of transaction 交易的授权 3aU5rbi|B
availability 可获得性 bo1J'pU
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balance 余额;差额;平衡 >~_z#2PA
balance sheet 资产负债表 (,KzyR=*'
bank 银行 m_.9P
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bank account 银行账户,银行户头 ?d+ri
bank statement 银行对账单 hu.p;A3p;
barter transaction 易货交易,以物换物交易 c\/-*OYr<
basis of audit 审计依据 2|ej~}Y
basis of preparation (会计报表的)编制基础 HJBGxyw
book of account 账目,账簿 bg|dV
borrowing 借款,贷款,借债 LH.Gf
branch 分支,分支机构,分店 a,(nf1@5
brought forward (账户余额等的)承上年,承上期,承上页 UA4c4~$S
budget 预算 JI
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building 建筑物;大楼 -xbs'[
business conditions 业务情况,经营情况 A@9\Qd
business licence (企业等的)营业执照 'n=bQ"bQu
business relation 业务关系 g/}d> 6
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