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 b0zxT9
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审计词汇英汉对照 6Mf3)o2
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ability to continue as a going concern 持续经营能力 &Curvc1fm
acceptability 可接受性,可接受程度 %M0mwty]
acceptable level of detection risk 检查风险的可接受水平 x(/@Pt2B
acceptance of engagement 接受委托 $
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accepting the engagement for the first time 首次接受委托 yBD2
access to asset 对资产的接触 H2FFw-xW
according to 根据,依据,依照 _:fO)gs|1
account balance 账户余额 +DbWMm
account for 对……进行会计处理,核算;解释 HHu7{,
accounting 会计,会计学 ~y-vKCp|
accounting advisory serve 会计咨询服务 E;GR;i{t
accounting firm 会计师事务所 nTlv'_Y(
accounting information 会计信息,会计资料 6E\\`FE4y
accounting period 会计期间 M~{P',l*
accounting policies 会计政策 >kDdWgRQ
accounting professional bodies 会计职业组织,会计职业团体 [K4+G]6
accounting records 会计记录 ,Q /nS$
accounting responsibility 会计责任 |q.:hWYFpM
accounting service 会计服务 mZ0oa-Iy
accounting standards 会计准则 R{OE{8;
Accounting Standards for Business Enterprises 企业会计准则 ,wb|?>Y
accounting system 会计系统 Oih2UrF
accounting treatment 会计处理
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accuracy 准确性,精确性 TXh@
additional audit procedures 追加审计程序
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addressee 收件人,收信人 D8D
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Administration of State-owned Assets (the~) 国有资产管理局 s
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administrative laws and regulations 行政法规 Vw;ldEdx
adverse impact 不利影响,负面影响 c]>&6-;rf
adverse opinion 反对意见 vo( j@+dz
advisory group 咨询组,顾问组 P
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agency fee 代理费,代理费用 -
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aggregate 总计,合计为…… kFIB lPV
alternation of document and record 变造文件和记录 :@@A
alternative audit procedures 替代审计程序,备选审计程序 Pdm6u73
amend 修改,修订 yL3<X w|
amortisation 摊销 HT,kx
analytical capacity 分析能力 *A1TDc$
analytical procedures 分析性程序 t{S{!SF4
annual financial statements 年度会计报表,年度财务报表 K%TKQ<R|
appendix 附录,附表 #L IsL
applicable 适用的 9X{nJ"
applicable laws and regulations 适用的法规 X-N$+[#
application systems 应用系统 gy,TT<1)
apply consistently 一贯地执行,一贯地实施 R,5$ 0_]|+
appropriate 适当的,合适的; `7qp\vYL
征用,挪用 /jn3'q_,
appropriate authorization 适当的授权 u g:G9vjQ
appropriateness of audit evidence 审计证据的适当性 <sCq
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approval 批准,核准 7+!7]'V
assertion (会计报表上的)认定;确认 $H:h(ia:
assessed level of control risk 对控制风险的评估,控制风险的评估水平 v.LUK
asset 资产,财产 F/od,w9_
asset restructuring 资产重组 wh m tEY
assignment of duties 职责的划分 L|1zHDxQ
assistant 助理,助理人员 hHl-;%#
associated company 联属公司,联营公司 o
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association 联合,结合;协会,社团 BfE-s<
assumption 假设,假定 WKIiJ{@L
at a given date 在某一特定时日 G*~*2>~
attestation 鉴证,公证 ~B*\k^t`
attestation service 鉴证服务 //u76nQ
audit adjustment 审计调整 PLD'Q,R
audit areas 审计领域 o`8+#+@f7
audit conclusion 审计结论 =O'%)Y&
audit effectiveness 审计效果 rWfurB5f
audit efficiency 审计效率 V =aoB
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audit engagement letter 审计业务约定书 9H%xZ(`vN
audit evidence 审计证据 +ZA\M:^b
audit fee 审计费 ?M-8Fp3 +
audit files 审计档案 >fj
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audit findings 审计中发现的事项 p,u<gJUL
audit implementation stage 审计实施阶段 OZ14-}Lr5
audit mark 审计标识 *;yMD-=
audit materiality 审计重要性 U8$dG)PhA
audit method 审计方法 jG(~9P7
audit objective 审计目标,审计目的 PW//8lsR
audit of financial statements 会计报表审计,财务报表审计 p+sPCF
audit opinion 审计意见 F4<
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audit period 被审计期间,被审计年度 Ww
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audit plan 审计计划 hG;=ci3EE
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 8Pdn
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audit procedure 审计程序 DD$Pr&~=
audit programme 审计程序表,具体审计计划 /N{@g.edL
audit report 审计报告 bl>b/u7/6
audit report with a disclaimer of opinion 拒绝表示意见审计报告 TIhzMW\/K
audit report with a qualified opinion 有保留意见的审计报告 Heif FJn
audit report with an adverse opinion 否定意见的审计报告 k\<Ln
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audit report with dual dates 双重日期审计报告 [gdPHXs
audit reporting stage 审计报告阶段 })SdaZ
audit responsibility 审计责任 yIf}b
audit results 审计结果 )$4DH:WN
audit risk 审计风险 5t#]lg[06'
audit sampling 审计抽样 Q!e0Vb
audit sampling techniques 审计抽样方法,审计抽样技术 /cen#pb
audit strategies 审计策略 C$ `Y[w
audit summary 审计总结,审计小结 ViT 5Jn7
audit team 审计小组 {bW3%iU
audit test 审计测试 DF|lUO]:
audit trail 审计轨迹 8si^HEQ8
audit work 审计工作 6%INNIyAWa
audit working paper 审计工作底稿 7<o;3gR7Kj
audited financial statement 审计会计报表,已审计财务报表 |B$\3,
Auditing Guidelines (the~) 审计规范指南 \` ^Tbn:
auditing standards 审计准则 Giw
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audit-oriented working paper (审计)业务类工作底稿 U*:'/.
authorisation 授权 9:w,@Phe
authorisation of transaction 交易的授权 Lbp6I0&n
availability 可获得性 *9(1:N;#
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balance 余额;差额;平衡 Byj~\QMD|
balance sheet 资产负债表 kD7(}N8YR
bank 银行 Iw7r}G
bank account 银行账户,银行户头 "$pgmf2
bank statement 银行对账单 Ht^2)~e~:
barter transaction 易货交易,以物换物交易 ZKPkx~,U[
basis of audit 审计依据 Hbc&.W;g7[
basis of preparation (会计报表的)编制基础 H^:|`T|,
book of account 账目,账簿 -%)
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borrowing 借款,贷款,借债 N`6|Y
branch 分支,分支机构,分店 :Rj,'uH+h)
brought forward (账户余额等的)承上年,承上期,承上页 1 ZFSz
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budget 预算 N4jLbnA
building 建筑物;大楼 'k Z1&_{
business conditions 业务情况,经营情况 _N';`wjDY
business licence (企业等的)营业执照 XqH<)B
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business relation 业务关系 {~I_rlo n
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