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 xwjim7#_:
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审计词汇英汉对照 "[` .I*WNo
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ability to continue as a going concern 持续经营能力 JvA6 kw,
acceptability 可接受性,可接受程度 .
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acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 -{Lc?=
accepting the engagement for the first time 首次接受委托 kzA%.bP|
access to asset 对资产的接触 r]XXN2[jO
according to 根据,依据,依照 T5mdC
account balance 账户余额 <
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account for 对……进行会计处理,核算;解释 <Tq&Va_w
accounting 会计,会计学 J 4$^Hr
accounting advisory serve 会计咨询服务 3pxm0|
accounting firm 会计师事务所 M`W%nvEDE
accounting information 会计信息,会计资料 #z|\AmZ\
accounting period 会计期间 5K1WfdBX7)
accounting policies 会计政策 4dDDi,)U
accounting professional bodies 会计职业组织,会计职业团体 ~R`Rj*Q2Y
accounting records 会计记录 ~|j :xM(i
accounting responsibility 会计责任 oB
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accounting service 会计服务 8\Y/?$on
accounting standards 会计准则 x\=2D<@az
Accounting Standards for Business Enterprises 企业会计准则 m6%csh-N1
accounting system 会计系统 +/ A`\9QT
accounting treatment 会计处理 )4d)G5{
accuracy 准确性,精确性 3Lxk7D>0c
additional audit procedures 追加审计程序 O[p;IG`
addressee 收件人,收信人 B]PTe~n^
Administration of State-owned Assets (the~) 国有资产管理局 O<3i6
administrative laws and regulations 行政法规 '4PAH2&n
adverse impact 不利影响,负面影响 'qTMY*
adverse opinion 反对意见 fvajNP
advisory group 咨询组,顾问组 MC.,n$O}6
agency fee 代理费,代理费用 #
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aggregate 总计,合计为…… ]Gw? DD|Gn
alternation of document and record 变造文件和记录 4(aDi;x "w
alternative audit procedures 替代审计程序,备选审计程序 KtWG2
amend 修改,修订 { VC4rA
amortisation 摊销 x4SI TY
analytical capacity 分析能力 -.A8kJ
analytical procedures 分析性程序 =*q|568
annual financial statements 年度会计报表,年度财务报表 [\o+I:,}wi
appendix 附录,附表 2 }QD>
applicable 适用的 2#4_/5(j*
applicable laws and regulations 适用的法规 @=[/bG
application systems 应用系统 ?Gq'r2V
apply consistently 一贯地执行,一贯地实施 BX[92~Bq
appropriate 适当的,合适的; Rn O%8Hk
征用,挪用 {~g(WxE
appropriate authorization 适当的授权 ({3hX"C@Q
appropriateness of audit evidence 审计证据的适当性 CPq{M.B
approval 批准,核准 RUTlwTdv
assertion (会计报表上的)认定;确认 r`]&{0}23
assessed level of control risk 对控制风险的评估,控制风险的评估水平 <BIj
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asset 资产,财产 cH>rS\|Y
asset restructuring 资产重组 #C
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assignment of duties 职责的划分 nZ>bOP+,
assistant 助理,助理人员 GyV3 ]Qqj
associated company 联属公司,联营公司 dw
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association 联合,结合;协会,社团 Q]_3 #_'
assumption 假设,假定 } d /5_X
at a given date 在某一特定时日 GS |sx
attestation 鉴证,公证 j(|G) F
attestation service 鉴证服务 &z;;Bx0s
audit adjustment 审计调整 Bc
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audit areas 审计领域 e{edI{g
audit conclusion 审计结论 EAQg4N:D7L
audit effectiveness 审计效果 bS{7 *S
audit efficiency 审计效率 )^UM8
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audit engagement letter 审计业务约定书 ScrE tN
audit evidence 审计证据 =
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audit fee 审计费 `fEB,0j^
audit files 审计档案 [h 8j0Q@Q
audit findings 审计中发现的事项 Dm/# \y3
audit implementation stage 审计实施阶段 qkC+9Sk
audit mark 审计标识 -bHQy:
audit materiality 审计重要性 aG7QLCL
audit method 审计方法 qr%9Sdvx
audit objective 审计目标,审计目的 &6A'}9Ch
audit of financial statements 会计报表审计,财务报表审计 -f0Nb+AR
audit opinion 审计意见 !dB {E
audit period 被审计期间,被审计年度 16MRLDhnD
audit plan 审计计划 ^Yei9bXl
audit planning 编制审计计划,制定审计计划,审计计划 hkw;W[ZWa
audit planning stage 审计计划阶段 ODK$G
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audit procedure 审计程序 27*u^N*z@
audit programme 审计程序表,具体审计计划 *>!O2c
audit report 审计报告 E6n3[Z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4 vwa/?
audit report with a qualified opinion 有保留意见的审计报告 '~i}2e.
audit report with an adverse opinion 否定意见的审计报告 %sb)U~gP
audit report with dual dates 双重日期审计报告 A87JPX#R?
audit reporting stage 审计报告阶段 n(.y_NEgV!
audit responsibility 审计责任 f3e#.jan
audit results 审计结果 >N>WOLbb7(
audit risk 审计风险 5uMh#dm^
audit sampling 审计抽样 ]Q=D'1MM
audit sampling techniques 审计抽样方法,审计抽样技术 (OT /o&cQ
audit strategies 审计策略 J#B%
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audit summary 审计总结,审计小结 JqTkNKi/s
audit team 审计小组 6k;__@B,
audit test 审计测试 /5Wy)-
audit trail 审计轨迹 pN/)$6=
audit work 审计工作 }}XY
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audit working paper 审计工作底稿 tS,nO:+x
audited financial statement 审计会计报表,已审计财务报表 Pw/Z;N;:V
Auditing Guidelines (the~) 审计规范指南 O(;K]8
auditing standards 审计准则 Y-6
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audit-oriented working paper (审计)业务类工作底稿 7
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authorisation 授权 a&~_ba+
authorisation of transaction 交易的授权 lk{
availability 可获得性 \B"5 Kp<
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balance 余额;差额;平衡 78>)<$+d
balance sheet 资产负债表 5Jq~EB{"
bank 银行 %pgie"k
bank account 银行账户,银行户头 /*g3TbUs
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 5Z}]d@
basis of audit 审计依据 v!?bEM3D
basis of preparation (会计报表的)编制基础 \|nF55W [
book of account 账目,账簿 !s#25}9zX5
borrowing 借款,贷款,借债 Mk"+*G
branch 分支,分支机构,分店 ?-0k3
brought forward (账户余额等的)承上年,承上期,承上页 ;T~]|#T\6
budget 预算 qEr2Y/:i"
building 建筑物;大楼 kA?a}
business conditions 业务情况,经营情况 `E>HpRcxD
business licence (企业等的)营业执照 '/U[ ui0{
business relation 业务关系 9tsI1]1[m
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