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 ?3t]9z
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审计词汇英汉对照 Be4n\c.
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ability to continue as a going concern 持续经营能力 Od?b(bE.]
acceptability 可接受性,可接受程度 ';J><z{>
acceptable level of detection risk 检查风险的可接受水平 pN-c9n4#j
acceptance of engagement 接受委托 |WUm;o4E`U
accepting the engagement for the first time 首次接受委托 k0>]7t$L
access to asset 对资产的接触 wQR0R~|M
according to 根据,依据,依照 )2Dm{T
account balance 账户余额 {{+woL'C
account for 对……进行会计处理,核算;解释 :OC(93d)0
accounting 会计,会计学 IS[&V&.n
accounting advisory serve 会计咨询服务 M!Wjfq
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accounting firm 会计师事务所 g>&b&X&Y_
accounting information 会计信息,会计资料 ,enU`}9V*
accounting period 会计期间 Lk8NjK6
accounting policies 会计政策 47
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accounting professional bodies 会计职业组织,会计职业团体 cpJ(77e
accounting records 会计记录 #-^y9B
accounting responsibility 会计责任 .G/2CVMj
accounting service 会计服务 .0ExHcr
accounting standards 会计准则 x/]]~@:
Accounting Standards for Business Enterprises 企业会计准则 /q\{Os rX
accounting system 会计系统 ]*\m@lWu
accounting treatment 会计处理 9i`sSi8
accuracy 准确性,精确性 lE 09 Y
additional audit procedures 追加审计程序 8^U+P%
addressee 收件人,收信人 >SSRwYIN
Administration of State-owned Assets (the~) 国有资产管理局 i3usZ{_r
administrative laws and regulations 行政法规 *0!IHr"fn
adverse impact 不利影响,负面影响 >}|Vmy[/
adverse opinion 反对意见 l99{ e
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advisory group 咨询组,顾问组 z&W5@6")`
agency fee 代理费,代理费用 U|YIu!^
aggregate 总计,合计为…… Wti?J.Csc
alternation of document and record 变造文件和记录 MET"s.v
alternative audit procedures 替代审计程序,备选审计程序 tI;pdR]
amend 修改,修订 uNS ]n}
amortisation 摊销 $ri
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analytical capacity 分析能力 hnp-x3
analytical procedures 分析性程序 B 4m
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annual financial statements 年度会计报表,年度财务报表 Ix1[ $9
appendix 附录,附表 N8K @ch3=P
applicable 适用的 Kulh:d:w
applicable laws and regulations 适用的法规 *j/[5J0'M
application systems 应用系统 |d0,54!
apply consistently 一贯地执行,一贯地实施 !ZC0 n`
appropriate 适当的,合适的; 0oU;Cmw.
征用,挪用 UW@BAj@^@
appropriate authorization 适当的授权 _5l3e7YN
appropriateness of audit evidence 审计证据的适当性 qt&zo5
approval 批准,核准 cPL]WI0(
assertion (会计报表上的)认定;确认 g#b uy
assessed level of control risk 对控制风险的评估,控制风险的评估水平 %I>-_el
asset 资产,财产 *
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asset restructuring 资产重组 :4'Fq;%C
assignment of duties 职责的划分 )?qH#>mD6
assistant 助理,助理人员 r@9
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associated company 联属公司,联营公司 :!nBTw
association 联合,结合;协会,社团 wg0hm#X
assumption 假设,假定 N-9qNL
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at a given date 在某一特定时日 8/16<yZ
attestation 鉴证,公证 ++ZtL\h{7
attestation service 鉴证服务 rh%-va9
audit adjustment 审计调整 b( qO fek
audit areas 审计领域 `E4OgO
audit conclusion 审计结论 jh3XG
audit effectiveness 审计效果 xw5LPz;B
audit efficiency 审计效率 Bx&F* a;5
audit engagement letter 审计业务约定书 oPVyLD
audit evidence 审计证据 e9e7_QG_-
audit fee 审计费 pS
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audit files 审计档案 ;s(uaC3
audit findings 审计中发现的事项 LG6k
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audit implementation stage 审计实施阶段 UvPD/qu$8D
audit mark 审计标识 7HkQ|~zGT
audit materiality 审计重要性 Il&}4#:
audit method 审计方法 FA#?+kd
audit objective 审计目标,审计目的 JMa[Ulz
audit of financial statements 会计报表审计,财务报表审计 }G50?"^u
audit opinion 审计意见 -jJw wOm
audit period 被审计期间,被审计年度 oy?>e1Sy*
audit plan 审计计划 `4N{x.N
audit planning 编制审计计划,制定审计计划,审计计划 C1YG=!
audit planning stage 审计计划阶段 PiTe/
audit procedure 审计程序 }[%d=NY
audit programme 审计程序表,具体审计计划 jj&4Sv#>
audit report 审计报告 kk*:S* ,
audit report with a disclaimer of opinion 拒绝表示意见审计报告 b5v6Y:f&fK
audit report with a qualified opinion 有保留意见的审计报告 lx vRF93a.
audit report with an adverse opinion 否定意见的审计报告 RaNz)]+7`
audit report with dual dates 双重日期审计报告 14,Pf`5Sz
audit reporting stage 审计报告阶段 _=\=oC
audit responsibility 审计责任 `T \"B%
audit results 审计结果 G',*"mZQ[
audit risk 审计风险 -<0PBl
audit sampling 审计抽样 &D[pX|!
audit sampling techniques 审计抽样方法,审计抽样技术 ,& ^vc_}
audit strategies 审计策略 %}*0l8y
audit summary 审计总结,审计小结 G L> u3K
audit team 审计小组 OSsxO(;g
audit test 审计测试 nfV32D|3
audit trail 审计轨迹 t=;84lA
audit work 审计工作 <\If:
audit working paper 审计工作底稿 [3#A)#kWm
audited financial statement 审计会计报表,已审计财务报表 +[sZE
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Auditing Guidelines (the~) 审计规范指南 @^)aUOe
auditing standards 审计准则 i47xF7y\
audit-oriented working paper (审计)业务类工作底稿 G\U'_G>
authorisation 授权 KfVLb4@16_
authorisation of transaction 交易的授权 [v!TQwMU
availability 可获得性 g[,1$39Z|@
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balance 余额;差额;平衡 xq2
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balance sheet 资产负债表 l6C^,xU~IX
bank 银行 vj23j[!|
bank account 银行账户,银行户头 $YM6}D@
bank statement 银行对账单 Jf,)Y>EI
barter transaction 易货交易,以物换物交易 08!pLE
basis of audit 审计依据 Ve1O<i
basis of preparation (会计报表的)编制基础 N{(Q,+ ~
book of account 账目,账簿 _IK@K6V1
borrowing 借款,贷款,借债 0K&\5xXM
branch 分支,分支机构,分店 ]757oAXl
brought forward (账户余额等的)承上年,承上期,承上页 7fOk]Yl[
budget 预算 P
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building 建筑物;大楼 ( _{\tgSm
business conditions 业务情况,经营情况 SgOn:xg;3L
business licence (企业等的)营业执照 V|h/a\P
business relation 业务关系 ZN:~etd
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