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 ,0.|P`|w
HIrE
v
审计词汇英汉对照 ?KCxrzf
^
`E@/<w8
A gb9[Meg'
h^v9|~ZJ'7
tPzM7
n|
ability to continue as a going concern 持续经营能力 T7ki/hjRb
acceptability 可接受性,可接受程度 ^^'[%ok
acceptable level of detection risk 检查风险的可接受水平 9kUV1?
acceptance of engagement 接受委托 j^rYFS
w:Q
accepting the engagement for the first time 首次接受委托 F[(6*/ 46x
access to asset 对资产的接触 !rz)bd3$
according to 根据,依据,依照 Kj=;>u
account balance 账户余额 j
Pj2
account for 对……进行会计处理,核算;解释 ?{n>EvLY
accounting 会计,会计学 at=D&oy4"+
accounting advisory serve 会计咨询服务 +=Yk-nJ
accounting firm 会计师事务所 :(
+]b
accounting information 会计信息,会计资料 z6Fun
accounting period 会计期间 GU5W|bS
accounting policies 会计政策 o;*]1
accounting professional bodies 会计职业组织,会计职业团体 )2#vhMpdN
accounting records 会计记录 *|@+rbjVC
accounting responsibility 会计责任 17|@f
accounting service 会计服务 Mo~ki"9.
accounting standards 会计准则 BZ2nDW*%
Accounting Standards for Business Enterprises 企业会计准则 [Yn;
G7cK
accounting system 会计系统 6/VNuQ_#
accounting treatment 会计处理 Cv0&prt
accuracy 准确性,精确性 v?FhG
b~1
additional audit procedures 追加审计程序 ws.?cCTpt
addressee 收件人,收信人 #i@ACAgn;6
Administration of State-owned Assets (the~) 国有资产管理局 Ko@zk<~"[
administrative laws and regulations 行政法规 _jiQL66pY
adverse impact 不利影响,负面影响 a (P^e)<
adverse opinion 反对意见 Tln9q0"W
advisory group 咨询组,顾问组 VPdwSW[eM
agency fee 代理费,代理费用 F
[r|Y-c]
aggregate 总计,合计为…… jGJ.Pvc>i
alternation of document and record 变造文件和记录 S3b|wUf
alternative audit procedures 替代审计程序,备选审计程序 7N!tp,?
amend 修改,修订 ,9F*96
amortisation 摊销 r(pwOOx
analytical capacity 分析能力 :EYu
4Y
analytical procedures 分析性程序 Ii,~HH
annual financial statements 年度会计报表,年度财务报表 o?;F.W_
appendix 附录,附表 |X,$?ZDap
applicable 适用的 +SO2M|ru&
applicable laws and regulations 适用的法规
%3ou^mcj
application systems 应用系统 0`V3s]%iu
apply consistently 一贯地执行,一贯地实施 @< wYT$
appropriate 适当的,合适的; P\Ai|"=&]
征用,挪用 U LV)0SB
appropriate authorization 适当的授权 44Q6vb?
appropriateness of audit evidence 审计证据的适当性 a|8|@,
approval 批准,核准 >0kmRVd
assertion (会计报表上的)认定;确认 |if~i;VKL
assessed level of control risk 对控制风险的评估,控制风险的评估水平 B>{|'z?%>
asset 资产,财产 bELIRM9
asset restructuring 资产重组 '.=Wk^,
Ua
assignment of duties 职责的划分 lb-S0plw
assistant 助理,助理人员 20$F$YYuk
associated company 联属公司,联营公司 A Z]P+v
association 联合,结合;协会,社团 V h
Z=,m
assumption 假设,假定 0m]~J_
at a given date 在某一特定时日 x%_qJ]o
attestation 鉴证,公证 e$ThSh\+(
attestation service 鉴证服务 pQk=x T
audit adjustment 审计调整 zJz82jMm
audit areas 审计领域 hO5K\QnRL
audit conclusion 审计结论 i7i|370
audit effectiveness 审计效果 $&ex\_W
audit efficiency 审计效率 ERUs0na]
audit engagement letter 审计业务约定书 1M7\:te*
audit evidence 审计证据 x>U1t!'
audit fee 审计费 oq=?i%'>
audit files 审计档案 MZ;"J82p
audit findings 审计中发现的事项
%zA2%cq<
audit implementation stage 审计实施阶段 fO[Rf_
audit mark 审计标识 |h#DL$
audit materiality 审计重要性 `G_(xN7O
audit method 审计方法 _fVh%_oH1
audit objective 审计目标,审计目的 $
/}: P
audit of financial statements 会计报表审计,财务报表审计 +io;K]C
audit opinion 审计意见 +A]&AkTw
audit period 被审计期间,被审计年度 1zh$IYrd
audit plan 审计计划 E}xz7u
audit planning 编制审计计划,制定审计计划,审计计划 H.jLGe>
audit planning stage 审计计划阶段 t}5'(9
audit procedure 审计程序
ZAI1p+
audit programme 审计程序表,具体审计计划
1m&!l6Jk
audit report 审计报告 *,O
:>Z5I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Rel(bA-[N
audit report with a qualified opinion 有保留意见的审计报告 tqff8
4
audit report with an adverse opinion 否定意见的审计报告 4]Un=?)I
audit report with dual dates 双重日期审计报告 )ZS:gD
audit reporting stage 审计报告阶段 %Nwyx;>9^K
audit responsibility 审计责任 EpFIKV!
audit results 审计结果 5W?yj>JR
audit risk 审计风险 7bgnZ]r8t
audit sampling 审计抽样 dAu^{1+2
audit sampling techniques 审计抽样方法,审计抽样技术 30sC4}
audit strategies 审计策略 ^q4l4)8jX
audit summary 审计总结,审计小结
""25ay
audit team 审计小组 :J=+; I(UI
audit test 审计测试 &LCUoTzj
audit trail 审计轨迹 0C7thl{Dms
audit work 审计工作 t-v^-#
audit working paper 审计工作底稿 _9}x2uO~
audited financial statement 审计会计报表,已审计财务报表 4FfwpO3,Ku
Auditing Guidelines (the~) 审计规范指南 U6/m_`nc
auditing standards 审计准则 [JX}1%NA
audit-oriented working paper (审计)业务类工作底稿 0Zc*Yd
H
authorisation 授权 fl
pXVtsQ
authorisation of transaction 交易的授权 K B`1% =
availability 可获得性 oyKt({
B zxk??0]/
balance 余额;差额;平衡 ~)!V8
balance sheet 资产负债表 ?`vM#)
bank 银行 %0
ll4"
bank account 银行账户,银行户头 MFc=B`/X
bank statement 银行对账单 vSyi}5D
barter transaction 易货交易,以物换物交易 ,wry u|7"$
basis of audit 审计依据 p%1xj2 ?nN
basis of preparation (会计报表的)编制基础 eHF(,JI
book of account 账目,账簿 b6LC$"t0
borrowing 借款,贷款,借债 g( @$uJ
branch 分支,分支机构,分店 h 7(H%(^_
brought forward (账户余额等的)承上年,承上期,承上页 buq *abON
budget 预算 ^'C,WZt
building 建筑物;大楼 [#STR=_f
business conditions 业务情况,经营情况 !T#8N7J>
business licence (企业等的)营业执照 9sfB+]}h
business relation 业务关系 S`GXiwk
-7Aw
s)