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 ,X:3w3nr^
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审计词汇英汉对照 ~xc/Dsb$
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ability to continue as a going concern 持续经营能力 v@SHR0
acceptability 可接受性,可接受程度 a3w6&
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acceptable level of detection risk 检查风险的可接受水平 "q= ss:(
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 4:Ju|g]O
access to asset 对资产的接触 }Rh%bf7,
according to 根据,依据,依照 cpw=2vnD
account balance 账户余额 yi~]}M
account for 对……进行会计处理,核算;解释 X[$|I9
accounting 会计,会计学 i%<NKE;v7m
accounting advisory serve 会计咨询服务 /AOGn?Z3
accounting firm 会计师事务所 LWhy5H;Es
accounting information 会计信息,会计资料 lDKyD`WKnZ
accounting period 会计期间 5[B)U">]
accounting policies 会计政策 C@]D*k
accounting professional bodies 会计职业组织,会计职业团体 Nl,iz_2]
accounting records 会计记录 a JjUy%
accounting responsibility 会计责任 dyf>T}Iy
accounting service 会计服务 -EFdP] XO
accounting standards 会计准则 ik)u/r DW
Accounting Standards for Business Enterprises 企业会计准则 _w%:PnO
accounting system 会计系统 0F_hXy@K
accounting treatment 会计处理 4
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accuracy 准确性,精确性 us1$
additional audit procedures 追加审计程序 W-|CK&1
addressee 收件人,收信人 <o3I<ci6
Administration of State-owned Assets (the~) 国有资产管理局 )!E:
administrative laws and regulations 行政法规 LE5N2k
adverse impact 不利影响,负面影响 aZ{ l6
adverse opinion 反对意见 No[9m_
advisory group 咨询组,顾问组 NKB["+S<
agency fee 代理费,代理费用 \h s7>5O^K
aggregate 总计,合计为…… ujBm"p_|
alternation of document and record 变造文件和记录 AX6:*aZB
alternative audit procedures 替代审计程序,备选审计程序 X@Zt4)2#
amend 修改,修订 %x@bP6d[
amortisation 摊销 F 2zUz[
analytical capacity 分析能力 }1V+8'D
analytical procedures 分析性程序 sGNHA(;
annual financial statements 年度会计报表,年度财务报表 =N\$$3m?
appendix 附录,附表 VyYrL]OrA
applicable 适用的 TC'S
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applicable laws and regulations 适用的法规 EXH,+3fQp
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 >c
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appropriate 适当的,合适的; Xg1TX_3Ml
征用,挪用 ?G~rYETvw
appropriate authorization 适当的授权 /u90
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appropriateness of audit evidence 审计证据的适当性 !blGc$kC
approval 批准,核准 vR5X
assertion (会计报表上的)认定;确认 |Thm5,ao
assessed level of control risk 对控制风险的评估,控制风险的评估水平 O0BDUpH
asset 资产,财产 ;*FY+jM
asset restructuring 资产重组 hR2 R
assignment of duties 职责的划分 ('j'>"1H
assistant 助理,助理人员 <_*5BO
associated company 联属公司,联营公司 *0L3#. i
association 联合,结合;协会,社团 U
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assumption 假设,假定 &dj/Dq@
at a given date 在某一特定时日 "d~<{(:N^
attestation 鉴证,公证 5\}Y=Pa
attestation service 鉴证服务 "7Kw]8mRR
audit adjustment 审计调整 iK1{SgXrFI
audit areas 审计领域 Lp }V 94xT
audit conclusion 审计结论 OtQ]\:p7
audit effectiveness 审计效果 o>d0R
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audit efficiency 审计效率 yLXIjR
audit engagement letter 审计业务约定书 A(BjU:D(Oj
audit evidence 审计证据 >,k2|m
audit fee 审计费 =F/ R*5:T
audit files 审计档案 ;$$w`LyP
audit findings 审计中发现的事项 ^e =xEZD
audit implementation stage 审计实施阶段 zT/woiyB`
audit mark 审计标识 ;O,&MR{;|n
audit materiality 审计重要性 9PO5GYU
audit method 审计方法 <~v4BiQ3l^
audit objective 审计目标,审计目的 0v1~#KCm
audit of financial statements 会计报表审计,财务报表审计 `O.pT{Lf
audit opinion 审计意见 eL)m(
audit period 被审计期间,被审计年度 &+oJPpHi\
audit plan 审计计划 8(q8}s$>
audit planning 编制审计计划,制定审计计划,审计计划 \7xc*v [
audit planning stage 审计计划阶段 .ty2! .
audit procedure 审计程序 O)&ME
audit programme 审计程序表,具体审计计划 asp\4-?$o
audit report 审计报告 6fBA#Kb
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &pz`gna
audit report with a qualified opinion 有保留意见的审计报告 <.BY=z=H
audit report with an adverse opinion 否定意见的审计报告 HJ"sK5Q
audit report with dual dates 双重日期审计报告 )NZ&m$I|-
audit reporting stage 审计报告阶段 tId,Q>zH
audit responsibility 审计责任 ,?%Y*?v
audit results 审计结果 TBF{@{.d
audit risk 审计风险 )M[FPJP}
audit sampling 审计抽样 [-
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audit sampling techniques 审计抽样方法,审计抽样技术 &lzCRRnvt
audit strategies 审计策略 ?aTC+\=
audit summary 审计总结,审计小结 -{
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audit team 审计小组 wu{%gtx/;^
audit test 审计测试 ?,hGKSC
audit trail 审计轨迹 h.- o$+Sa
audit work 审计工作 /Q#eP m
audit working paper 审计工作底稿 |6Iw\YU
audited financial statement 审计会计报表,已审计财务报表 _XrlCLp: d
Auditing Guidelines (the~) 审计规范指南 l#>A.-R*`
auditing standards 审计准则 !>K=@9NC|.
audit-oriented working paper (审计)业务类工作底稿 $mf6!p4
authorisation 授权 [,~;n@jz
authorisation of transaction 交易的授权 ,L
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availability 可获得性 `r\/5|M
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balance 余额;差额;平衡 k4:=y9`R}$
balance sheet 资产负债表 s6 K~I
bank 银行 NW21{}=4
bank account 银行账户,银行户头 C^U>{jf !
bank statement 银行对账单 %,Y^Tp
barter transaction 易货交易,以物换物交易 2U+Fat@
basis of audit 审计依据 6BXZGE
basis of preparation (会计报表的)编制基础 B&*`A&^y
book of account 账目,账簿 @_W
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borrowing 借款,贷款,借债 1mfB6p1Z(
branch 分支,分支机构,分店 "Nq5FcS9
brought forward (账户余额等的)承上年,承上期,承上页 ~_-+Q=3
budget 预算 4}YHg&@\d%
building 建筑物;大楼 5g9K|-
business conditions 业务情况,经营情况 iy_3#x5>
business licence (企业等的)营业执照 a][T
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business relation 业务关系 Ac
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