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 WT Pp/Nq'
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审计词汇英汉对照 X1U7$/t
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ability to continue as a going concern 持续经营能力 v0!>":
acceptability 可接受性,可接受程度 evf){XhT;n
acceptable level of detection risk 检查风险的可接受水平 2UY0:ye
acceptance of engagement 接受委托 =W)Fa6P3j(
accepting the engagement for the first time 首次接受委托 C5QPt
access to asset 对资产的接触 L%`~`3%n-
according to 根据,依据,依照 (gBP`*2
account balance 账户余额 S/-[OA>N
account for 对……进行会计处理,核算;解释 ,>CFw-Nxu
accounting 会计,会计学 RWmQP%A}aw
accounting advisory serve 会计咨询服务 kzr9-$eb
accounting firm 会计师事务所 ^
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accounting information 会计信息,会计资料 :$d3}TjsA+
accounting period 会计期间 ";B.^pBv@;
accounting policies 会计政策 [0CoQ5:d?&
accounting professional bodies 会计职业组织,会计职业团体 log{jF
accounting records 会计记录 /6}4<~~4TA
accounting responsibility 会计责任
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accounting service 会计服务 tr"iluwGc
accounting standards 会计准则 2|F.J G^
Accounting Standards for Business Enterprises 企业会计准则 Mj |)KDL
accounting system 会计系统 F7J-@T<
accounting treatment 会计处理 LNml["
accuracy 准确性,精确性 (8o~ XL
additional audit procedures 追加审计程序 g#~ jF
addressee 收件人,收信人 B9|!8V
Administration of State-owned Assets (the~) 国有资产管理局 '5wa"/ ?w
administrative laws and regulations 行政法规 ?cr;u~-=
adverse impact 不利影响,负面影响 9,Zg'4",d
adverse opinion 反对意见 (V@g?|LZ
advisory group 咨询组,顾问组 XG
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agency fee 代理费,代理费用 =]E(iR_&
aggregate 总计,合计为…… G T#hqt'1x
alternation of document and record 变造文件和记录 pI7\]e
alternative audit procedures 替代审计程序,备选审计程序 %@q52ZQ
amend 修改,修订 I9N?zmH
amortisation 摊销 *%
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analytical capacity 分析能力 b!SGQv(^M
analytical procedures 分析性程序 Y2vzK;
annual financial statements 年度会计报表,年度财务报表 cv;&ff2%?
appendix 附录,附表 qa#Fa)g*
applicable 适用的 s<'^
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applicable laws and regulations 适用的法规 t3u"2B7oG
application systems 应用系统 `;WiTE)&)
apply consistently 一贯地执行,一贯地实施 :bwdEni1P
appropriate 适当的,合适的; 4q[C'
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appropriate authorization 适当的授权 vn3<LQ]
appropriateness of audit evidence 审计证据的适当性 7{f&L'
approval 批准,核准 1g9Qvz3
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 0z/tceW
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asset 资产,财产 Lx,"jA/
asset restructuring 资产重组 ??12
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assignment of duties 职责的划分 3 1KMn
assistant 助理,助理人员 +`9
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associated company 联属公司,联营公司 l_
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association 联合,结合;协会,社团 4>>{}c!nf
assumption 假设,假定 ,kuJWaUC@
at a given date 在某一特定时日 /A}3kTp
attestation 鉴证,公证 }
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attestation service 鉴证服务 ]B=B@UO@.
audit adjustment 审计调整 ^DXERt&3
audit areas 审计领域 Z"'rc.>a
audit conclusion 审计结论 6kGIO$xJ)
audit effectiveness 审计效果 @!fy24R]D
audit efficiency 审计效率 -"u}lCz>
audit engagement letter 审计业务约定书 ^M6v;8EU
audit evidence 审计证据 K`* 8*k{
audit fee 审计费 &+6XdhX
audit files 审计档案 t&:'Ag
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audit findings 审计中发现的事项 9_JK.
audit implementation stage 审计实施阶段 x68J [; jm
audit mark 审计标识 \$^
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audit materiality 审计重要性 <M n
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audit method 审计方法 ['R2$z
audit objective 审计目标,审计目的 0vmMNF
audit of financial statements 会计报表审计,财务报表审计 >4}+\ Q`S
audit opinion 审计意见 w7p%6m
audit period 被审计期间,被审计年度 qqT6C%Q`kG
audit plan 审计计划 vi@a87w>
audit planning 编制审计计划,制定审计计划,审计计划 N~l(ng9'U
audit planning stage 审计计划阶段 VE4!=4
audit procedure 审计程序 kU_bLC?>D
audit programme 审计程序表,具体审计计划 /@R|*7K;9
audit report 审计报告 'IP'g,o++
audit report with a disclaimer of opinion 拒绝表示意见审计报告 irq
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audit report with a qualified opinion 有保留意见的审计报告 15VOQE5Fl`
audit report with an adverse opinion 否定意见的审计报告 <%hSBDG!x
audit report with dual dates 双重日期审计报告 QW6F24
audit reporting stage 审计报告阶段 $5r[YdnY<
audit responsibility 审计责任 GBu&2}
audit results 审计结果 OgyETSN8C
audit risk 审计风险 ncb?iJ/b^
audit sampling 审计抽样 l*HONl&j
audit sampling techniques 审计抽样方法,审计抽样技术 ]
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audit strategies 审计策略 jIK*psaV
audit summary 审计总结,审计小结 !tCw)cou
audit team 审计小组 :N\*;>
audit test 审计测试 8NudY3cU!
audit trail 审计轨迹 -q&VV,
audit work 审计工作 ?(Dkh${@
audit working paper 审计工作底稿 Z66akr
audited financial statement 审计会计报表,已审计财务报表 oc?,8I[P5
Auditing Guidelines (the~) 审计规范指南 );}k@w
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auditing standards 审计准则 \MsAdYR
audit-oriented working paper (审计)业务类工作底稿 -Vn9YeH+
authorisation 授权 r^ S4 I&
authorisation of transaction 交易的授权 ;WJ}zjo >
availability 可获得性 E{^*^+c"h
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balance 余额;差额;平衡 yY4*/w7*j4
balance sheet 资产负债表 HC*=E.J
bank 银行 i&-g 0
bank account 银行账户,银行户头 %Z 9<La
bank statement 银行对账单 upQ:C>S
barter transaction 易货交易,以物换物交易 L-^vlP)Vu
basis of audit 审计依据 qw&Wfk\}
basis of preparation (会计报表的)编制基础 j;<Yje&Wz
book of account 账目,账簿 W
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borrowing 借款,贷款,借债 I7 pxi$8f
branch 分支,分支机构,分店 b9)%,3-
brought forward (账户余额等的)承上年,承上期,承上页 b(_PCVC
budget 预算 TOn{o}Y B
building 建筑物;大楼 ~1`.iA
business conditions 业务情况,经营情况 { r`l
business licence (企业等的)营业执照 1s-k=3)
business relation 业务关系 t] P[>{y
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