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 $^IjFdD
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审计词汇英汉对照 ;L$,gn5H
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ability to continue as a going concern 持续经营能力 qzHU)Ns(_
acceptability 可接受性,可接受程度 ]f5c\\)
acceptable level of detection risk 检查风险的可接受水平 ( mt*y]p?
acceptance of engagement 接受委托 EO"6Dq(
accepting the engagement for the first time 首次接受委托 w-M7opkq
access to asset 对资产的接触 ExqM1&zpK
according to 根据,依据,依照 [brkx3h
account balance 账户余额 %VS 2M
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account for 对……进行会计处理,核算;解释 2;h+;G
accounting 会计,会计学 IF
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accounting advisory serve 会计咨询服务 Yu;9&b
accounting firm 会计师事务所 $i -zMa
accounting information 会计信息,会计资料 p $XnOh
accounting period 会计期间 -zR.'x%
accounting policies 会计政策 }Wqtip:L
accounting professional bodies 会计职业组织,会计职业团体 ~9bv Wd1D
accounting records 会计记录 _trpXkQp
accounting responsibility 会计责任 ]An_5J
accounting service 会计服务 }q]jjs
accounting standards 会计准则 q6Rw4
Accounting Standards for Business Enterprises 企业会计准则 <oQ6 Z X
accounting system 会计系统 qNy-o\;XN
accounting treatment 会计处理 =~
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accuracy 准确性,精确性 ys/vI/e\
additional audit procedures 追加审计程序 xmOM<0T
addressee 收件人,收信人 m$)YYpX
Administration of State-owned Assets (the~) 国有资产管理局 EFeAr@nj
administrative laws and regulations 行政法规 w~p4S+k&
adverse impact 不利影响,负面影响 c|+y9(0|y
adverse opinion 反对意见 Agz=8=S%
advisory group 咨询组,顾问组 SbCJ|z#?
agency fee 代理费,代理费用 lqauk)(A0
aggregate 总计,合计为…… ^SgN(-QH
alternation of document and record 变造文件和记录 ps"9;4P
alternative audit procedures 替代审计程序,备选审计程序 i"vDRrDe
amend 修改,修订 'Z y{mq\
amortisation 摊销 u!M&;QL
analytical capacity 分析能力 &D)Hz
analytical procedures 分析性程序 !#C)99L"F
annual financial statements 年度会计报表,年度财务报表 u
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appendix 附录,附表 *XHj)
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applicable 适用的 $@68=
applicable laws and regulations 适用的法规 f^~2^p
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application systems 应用系统 ~6] )*y
apply consistently 一贯地执行,一贯地实施 pTN%;`)
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appropriate 适当的,合适的; + 2OZJVJ
征用,挪用 } mgVC
appropriate authorization 适当的授权 t&38@p
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 DhHtz.6
assertion (会计报表上的)认定;确认 7bHE!#L`0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ,=yOek}
asset 资产,财产 z_'dRw
asset restructuring 资产重组 LMt0'Ml9
assignment of duties 职责的划分 haN"/C^
assistant 助理,助理人员
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associated company 联属公司,联营公司 gNG.l
association 联合,结合;协会,社团 5[1@`6j
assumption 假设,假定 IcRM4Ib))Q
at a given date 在某一特定时日 HhzkMJR8
attestation 鉴证,公证 C-_(13S
attestation service 鉴证服务 L(W%~UGN
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audit adjustment 审计调整 B$@1QG
audit areas 审计领域 gfV]^v
audit conclusion 审计结论 ]Qh[%GD
audit effectiveness 审计效果 <##|311o
audit efficiency 审计效率 $#D
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audit engagement letter 审计业务约定书 m9 ^m
audit evidence 审计证据 LAj}kW~
audit fee 审计费
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audit files 审计档案 XC
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audit findings 审计中发现的事项 0kkRK*fp}x
audit implementation stage 审计实施阶段 w{RNv%hJ$=
audit mark 审计标识 X>3iYDe
audit materiality 审计重要性 N `J:^,H
audit method 审计方法 F@B
audit objective 审计目标,审计目的 ?.]o_L_K
audit of financial statements 会计报表审计,财务报表审计 <Sz>ZIISd
audit opinion 审计意见 E {I)LdAqK
audit period 被审计期间,被审计年度 MX"A@p~H
audit plan 审计计划 h<+PP]l=
audit planning 编制审计计划,制定审计计划,审计计划 5`(((_Um+
audit planning stage 审计计划阶段 `\Uc4lRS
audit procedure 审计程序 +ZY2a7uI
audit programme 审计程序表,具体审计计划 wgC??Be;ut
audit report 审计报告 y>DfM5>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [Od>NO,n+]
audit report with a qualified opinion 有保留意见的审计报告 ZD$-V3e`
audit report with an adverse opinion 否定意见的审计报告 Tnzco
audit report with dual dates 双重日期审计报告 =1%zI%
audit reporting stage 审计报告阶段 nh _DEPMq
audit responsibility 审计责任 xC=
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audit results 审计结果 r)) $XM
audit risk 审计风险 le
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audit sampling 审计抽样 !%SdTaC{T
audit sampling techniques 审计抽样方法,审计抽样技术 3?a0
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audit strategies 审计策略 md1EJ1\14
audit summary 审计总结,审计小结 $q4 XcIX 7
audit team 审计小组 M!;`(_2
audit test 审计测试 vo:52tCk}m
audit trail 审计轨迹 MzBfHt'Rk
audit work 审计工作 Y\ #.EVz
audit working paper 审计工作底稿 2hjre3"?
audited financial statement 审计会计报表,已审计财务报表 w`H.ey
Auditing Guidelines (the~) 审计规范指南 *+_fP |cv
auditing standards 审计准则 =; ~%L
audit-oriented working paper (审计)业务类工作底稿 fvAh?<Ul
authorisation 授权 G%V=idU*"
authorisation of transaction 交易的授权 r[C3u[
availability 可获得性 WLg6-@kxXs
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balance 余额;差额;平衡 #
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balance sheet 资产负债表 EM>c%BH<N
bank 银行 TFiuz;*|
bank account 银行账户,银行户头 'sT}DX(7M
bank statement 银行对账单 w7=D6`
barter transaction 易货交易,以物换物交易 PCV
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basis of audit 审计依据 7Va#{Y;Zy
basis of preparation (会计报表的)编制基础 3B!&ow<rt
book of account 账目,账簿 o$[a4I
borrowing 借款,贷款,借债 r'mnkg2,
branch 分支,分支机构,分店 Pj1K
brought forward (账户余额等的)承上年,承上期,承上页 ,H#qgnp
budget 预算 mh!N^[=n
building 建筑物;大楼 ?{ 8sT-Z-L
business conditions 业务情况,经营情况 (hRgYwUa<
business licence (企业等的)营业执照 1j${,>4tQ
business relation 业务关系 qd#(`%_/
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