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 k
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ability to continue as a going concern 持续经营能力 *DL7p8
acceptability 可接受性,可接受程度 c3vb~l)
acceptable level of detection risk 检查风险的可接受水平 % MHb
acceptance of engagement 接受委托 @R[{
accepting the engagement for the first time 首次接受委托 m#7(<#
access to asset 对资产的接触 `Fy-"Uf
according to 根据,依据,依照 AYts
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account balance 账户余额 J+6zV m
account for 对……进行会计处理,核算;解释 / ;]5X
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 xA] L0h]
accounting firm 会计师事务所 "/W[gP[y%
accounting information 会计信息,会计资料 P?54"$b
accounting period 会计期间 TktH28tK
accounting policies 会计政策 *r7vDc
accounting professional bodies 会计职业组织,会计职业团体 fr@F7s5}
accounting records 会计记录 ]R__$fl`8
accounting responsibility 会计责任 {Cx5m
accounting service 会计服务 hx;f/EPx
accounting standards 会计准则 *IG
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Accounting Standards for Business Enterprises 企业会计准则 8K 3dwoT
accounting system 会计系统 r~4uIUE{
accounting treatment 会计处理 #+I'V\[
accuracy 准确性,精确性 Swi#^i
additional audit procedures 追加审计程序 iGN\ >m}
addressee 收件人,收信人 ahBqYAK9
Administration of State-owned Assets (the~) 国有资产管理局 {1W:@6tl
administrative laws and regulations 行政法规 Wa_qD
adverse impact 不利影响,负面影响 pfA6?tP`
adverse opinion 反对意见 JAPr[O&
advisory group 咨询组,顾问组 yIMqQSt79z
agency fee 代理费,代理费用 JfY*#({y
aggregate 总计,合计为…… *XVwTW[a
alternation of document and record 变造文件和记录 !rvEo =^
alternative audit procedures 替代审计程序,备选审计程序 )Fw/Cu
amend 修改,修订 /ZLY@&M
amortisation 摊销 !vnQ;g5
analytical capacity 分析能力 -yYdj1y;
analytical procedures 分析性程序 @mp`C}x"0&
annual financial statements 年度会计报表,年度财务报表 Ui{%q@
appendix 附录,附表 Vz{+3vfra6
applicable 适用的 @f!X%)\;x
applicable laws and regulations 适用的法规 okNo-\Dh!
application systems 应用系统 D #ddx
apply consistently 一贯地执行,一贯地实施 \mqx '
appropriate 适当的,合适的; N.F5)04
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appropriate authorization 适当的授权 {K z,_bo
appropriateness of audit evidence 审计证据的适当性 j0jl$^
approval 批准,核准 ,$P,x
assertion (会计报表上的)认定;确认 Jd2.j?P=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 jG5HW*>k0
asset 资产,财产 d:H'[l.F%
asset restructuring 资产重组 JzHG5nmB
assignment of duties 职责的划分 =bVPHrKNQ
assistant 助理,助理人员 .6B\fr.za
associated company 联属公司,联营公司 P&-o>mM
association 联合,结合;协会,社团 92+8zX
assumption 假设,假定 taQE
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at a given date 在某一特定时日 "
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attestation 鉴证,公证 !xM5
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attestation service 鉴证服务 vW63j't_
audit adjustment 审计调整 rr<E#w
audit areas 审计领域 t>"%exdoZ
audit conclusion 审计结论 x-^6U
audit effectiveness 审计效果 *6uccx7{
audit efficiency 审计效率 q2GW3t
audit engagement letter 审计业务约定书 $Y$9]G":
audit evidence 审计证据 1v o)]ff
audit fee 审计费 K%(y<%Xp
audit files 审计档案 1+o]+Jz|
audit findings 审计中发现的事项 x 3@-E
audit implementation stage 审计实施阶段
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audit mark 审计标识 }Q
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audit materiality 审计重要性 3Ob.OwA
audit method 审计方法 98m|&7
audit objective 审计目标,审计目的 K%^n.
audit of financial statements 会计报表审计,财务报表审计 2[E wN!IZ
audit opinion 审计意见 ?b7\m":'
audit period 被审计期间,被审计年度 'J|2c;M\x
audit plan 审计计划 !
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audit planning 编制审计计划,制定审计计划,审计计划 w =^.ICyb@
audit planning stage 审计计划阶段 0lw>
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audit procedure 审计程序 g(7-3q8eq
audit programme 审计程序表,具体审计计划 "Fz.#U
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Bd>~F7VWs
audit report with a qualified opinion 有保留意见的审计报告 (IJNBJb
audit report with an adverse opinion 否定意见的审计报告 }5 o?7}?
audit report with dual dates 双重日期审计报告 q76POytV|
audit reporting stage 审计报告阶段 >1y6DC
audit responsibility 审计责任 8*ZsR)!
audit results 审计结果 Vej$|nF
audit risk 审计风险 Zg;$vIhn
audit sampling 审计抽样 UHBXq;?&q
audit sampling techniques 审计抽样方法,审计抽样技术 V\~.
audit strategies 审计策略 I[Ra0Q>([k
audit summary 审计总结,审计小结 5&Oc`5QD
audit team 审计小组 ^l &lwSRVt
audit test 审计测试 _03?XUKV
audit trail 审计轨迹 d@%"B($nR
audit work 审计工作 Ebg8qDE
audit working paper 审计工作底稿 J3$>~?^1
audited financial statement 审计会计报表,已审计财务报表 |rm elQ-
Auditing Guidelines (the~) 审计规范指南 qA*~B'
auditing standards 审计准则 Et>#&Nw8
audit-oriented working paper (审计)业务类工作底稿 3? {AGJ1
authorisation 授权 b*|~F
authorisation of transaction 交易的授权 37AVk`a
availability 可获得性 _1"
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balance 余额;差额;平衡 OATdmHW
balance sheet 资产负债表 Vn
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bank 银行 "> uN=
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bank account 银行账户,银行户头 jnH\
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bank statement 银行对账单 N(/) e
barter transaction 易货交易,以物换物交易 rTD +7
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basis of audit 审计依据 "W<Y1$Y=Y
basis of preparation (会计报表的)编制基础 Gvb2>ZN
book of account 账目,账簿 "gJ?LojB <
borrowing 借款,贷款,借债 WhPP4 #
branch 分支,分支机构,分店 nD
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brought forward (账户余额等的)承上年,承上期,承上页 ?W/.'_
budget 预算 {I#_0Q,i
building 建筑物;大楼 ]TV_p[L0B
business conditions 业务情况,经营情况 K`*GZ+b|`
business licence (企业等的)营业执照 "hkcN+=
business relation 业务关系 8f@}-
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