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 ;FBUwR}
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ability to continue as a going concern 持续经营能力 #?q&r_@@
acceptability 可接受性,可接受程度 F_Y7@Ei/
acceptable level of detection risk 检查风险的可接受水平 ojQI7 Uhw
acceptance of engagement 接受委托 1"/He ` 4
accepting the engagement for the first time 首次接受委托 A/s>PhxV
access to asset 对资产的接触 { T4
according to 根据,依据,依照 &C_'p {G
account balance 账户余额 R<sJ^nx
account for 对……进行会计处理,核算;解释 T32+3wb"I
accounting 会计,会计学 W5?yy>S6N
accounting advisory serve 会计咨询服务 `9)t[7
accounting firm 会计师事务所 b8LoIY*
accounting information 会计信息,会计资料 Hu.t 3:w
accounting period 会计期间 0@G")L
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accounting policies 会计政策 {Z3dF)>
accounting professional bodies 会计职业组织,会计职业团体 N-
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accounting records 会计记录 'rMN=1:iu"
accounting responsibility 会计责任 /I)yU>o
accounting service 会计服务 Eq$&qV-?(
accounting standards 会计准则 =
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Accounting Standards for Business Enterprises 企业会计准则 w=j
accounting system 会计系统 I4i2+
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accounting treatment 会计处理 ,Y|^^?'j
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accuracy 准确性,精确性 wNQ*t-K
additional audit procedures 追加审计程序 w;k):;$
addressee 收件人,收信人 w=LP"bqlI
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 dDm):Z*`b
adverse impact 不利影响,负面影响 PZ{Dv'C
adverse opinion 反对意见 G
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advisory group 咨询组,顾问组 MF~H"
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agency fee 代理费,代理费用 qHNE8\9
aggregate 总计,合计为…… 1AG=%F|.
alternation of document and record 变造文件和记录 9:`(Q3Ei
alternative audit procedures 替代审计程序,备选审计程序 ?T>'j mmV=
amend 修改,修订 ~><
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amortisation 摊销 fO0(Z
analytical capacity 分析能力 Q3|T':l4
analytical procedures 分析性程序 ]Ar\c["
annual financial statements 年度会计报表,年度财务报表 ([-|}
appendix 附录,附表 Pcu#lWC$
applicable 适用的 *uo'VJI7_,
applicable laws and regulations 适用的法规 OiE;B
application systems 应用系统 -RS7h
apply consistently 一贯地执行,一贯地实施 cx}Q2S
appropriate 适当的,合适的; s<9RKfm
征用,挪用 9G{;?c
appropriate authorization 适当的授权 :>TEDy~O%
appropriateness of audit evidence 审计证据的适当性 mp9{m`Jb*
approval 批准,核准 _U{zMVr
assertion (会计报表上的)认定;确认 hQ(qbt{e
assessed level of control risk 对控制风险的评估,控制风险的评估水平 SB5&A_tr
asset 资产,财产 3GuH857ov
asset restructuring 资产重组 u%]shm
assignment of duties 职责的划分 c)A{p
assistant 助理,助理人员 ~mO62(8m
associated company 联属公司,联营公司 1gmt2>#v%
association 联合,结合;协会,社团 rg{9UVj
assumption 假设,假定 wE@'ap#
at a given date 在某一特定时日 n>A98NQ
attestation 鉴证,公证 ;Ra+=z}>
attestation service 鉴证服务 X=Ys<TM,
audit adjustment 审计调整 {_Lgtu
audit areas 审计领域 jCrpL~tWT
audit conclusion 审计结论 GrTulN?
audit effectiveness 审计效果 $KLD2BAL
audit efficiency 审计效率 8me ]JRw
audit engagement letter 审计业务约定书 mcn 2Wt
audit evidence 审计证据 ;zYqsS
audit fee 审计费 g8w2Vz2/
audit files 审计档案 "=6
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audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 &Ch#-CUE/
audit mark 审计标识 *;m5'}jsy
audit materiality 审计重要性 zoDH` h_
audit method 审计方法 F29va
audit objective 审计目标,审计目的 'yV?*a
audit of financial statements 会计报表审计,财务报表审计 Q}!mx7b0]
audit opinion 审计意见 ?W0)nQU
audit period 被审计期间,被审计年度 zH>hx5,k'X
audit plan 审计计划 \EKU*5\Hp>
audit planning 编制审计计划,制定审计计划,审计计划 B 9T!j]'
audit planning stage 审计计划阶段 E[O<S B
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audit procedure 审计程序 m!W3Cwz\&
audit programme 审计程序表,具体审计计划 K{ \;2M
audit report 审计报告 f{"8g"[[)(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 vk>b#%1{
audit report with a qualified opinion 有保留意见的审计报告 {@<J_A
audit report with an adverse opinion 否定意见的审计报告 2-"0 ^n{
audit report with dual dates 双重日期审计报告 MB%Q WU
audit reporting stage 审计报告阶段 [tg^GOf '
audit responsibility 审计责任 ?W(6
audit results 审计结果 =7m}yDs6$
audit risk 审计风险 quvanxV-L
audit sampling 审计抽样 uP<0WCN
audit sampling techniques 审计抽样方法,审计抽样技术 W`"uu.~f
audit strategies 审计策略 ,o^y`l
audit summary 审计总结,审计小结 25NTIzI@@
audit team 审计小组 UjOB98Du
audit test 审计测试 $t5V=}m>
audit trail 审计轨迹 fM #7 y [
audit work 审计工作 @"Z7nJX
audit working paper 审计工作底稿 #-8\JEn
audited financial statement 审计会计报表,已审计财务报表 (ewe"N+
Auditing Guidelines (the~) 审计规范指南 avy"r$v_&
auditing standards 审计准则 Y3h/~bM%
audit-oriented working paper (审计)业务类工作底稿 .<z!3O&L
authorisation 授权 =l.+,|ZH!
authorisation of transaction 交易的授权 u7xDau(c
availability 可获得性 cgb2K$B_"
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balance 余额;差额;平衡 4QIE8f
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balance sheet 资产负债表 >Bs#Xb_B]
bank 银行 'kYwz;gp
bank account 银行账户,银行户头 `+t.!tv!
bank statement 银行对账单 [w\9as/ E
barter transaction 易货交易,以物换物交易 sHc Td>xS
basis of audit 审计依据 `fNG$ODL
basis of preparation (会计报表的)编制基础 xr7+$:>a
book of account 账目,账簿 H33i*][H
borrowing 借款,贷款,借债 L{E^?iX
branch 分支,分支机构,分店 yQ3OL#
brought forward (账户余额等的)承上年,承上期,承上页 W5^.-B,(K
budget 预算 fK&e7j`qO
building 建筑物;大楼 G60R9y47c
business conditions 业务情况,经营情况 l<Q>N|1#k%
business licence (企业等的)营业执照
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business relation 业务关系 [xh*"wT#g
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