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 `Pc<0*`a
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审计词汇英汉对照 .>P:{''
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ability to continue as a going concern 持续经营能力 v\@
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acceptability 可接受性,可接受程度 uoe
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acceptable level of detection risk 检查风险的可接受水平 VuH ->
acceptance of engagement 接受委托 8N?D1;F;
accepting the engagement for the first time 首次接受委托 7]ysvSM
access to asset 对资产的接触 SgehOu
according to 根据,依据,依照 |D%mWQng
account balance 账户余额 2Q5 @2jT
account for 对……进行会计处理,核算;解释 o[fg:/5)
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accounting 会计,会计学 0 yq
accounting advisory serve 会计咨询服务 't0M+_J
accounting firm 会计师事务所 +@?'dw
accounting information 会计信息,会计资料 #8yo9g6
accounting period 会计期间 lG%697P
accounting policies 会计政策 T<?kH
accounting professional bodies 会计职业组织,会计职业团体 o ]
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accounting records 会计记录 {uoF5|O6K
accounting responsibility 会计责任 1
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accounting service 会计服务 LdN[N^n[H
accounting standards 会计准则 |iUC\F=-
Accounting Standards for Business Enterprises 企业会计准则 Jou*
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accounting system 会计系统 MGt>:&s(]
accounting treatment 会计处理 T,1qR:58
accuracy 准确性,精确性 ^87 9sI
additional audit procedures 追加审计程序 4gsQ:3
addressee 收件人,收信人 wK#*|
Administration of State-owned Assets (the~) 国有资产管理局 nReld
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administrative laws and regulations 行政法规 f17E2^(I(}
adverse impact 不利影响,负面影响 }$'_%,
adverse opinion 反对意见 !]82$
advisory group 咨询组,顾问组 ^jwzCo-
agency fee 代理费,代理费用 J:Qx5;b;
aggregate 总计,合计为…… d(d<@cB9
alternation of document and record 变造文件和记录 Zr2!}jD9a
alternative audit procedures 替代审计程序,备选审计程序 1BZ##xV*:G
amend 修改,修订 V<jj'dZfW
amortisation 摊销 tm^joK[{|J
analytical capacity 分析能力 -P/DmSS8V
analytical procedures 分析性程序 P=jsOuW
annual financial statements 年度会计报表,年度财务报表 Opc szq5n
appendix 附录,附表 MK)}z
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applicable 适用的 a*U[;(
applicable laws and regulations 适用的法规 j9hfW'
application systems 应用系统 NimgU Fa
apply consistently 一贯地执行,一贯地实施 kaB|+U9^
appropriate 适当的,合适的; +KIz#uqF8Z
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appropriate authorization 适当的授权 2a
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appropriateness of audit evidence 审计证据的适当性 %\HPYnIe
approval 批准,核准 ^Z?m)qxvB
assertion (会计报表上的)认定;确认 >RkaFcq
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1J"I.
asset 资产,财产 tjb$MW$('
asset restructuring 资产重组 ]B=*p0~j^n
assignment of duties 职责的划分 *YvtT(Gt
assistant 助理,助理人员 w.(W G+
associated company 联属公司,联营公司 $) "\N
association 联合,结合;协会,社团
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assumption 假设,假定 eTvjo(Lvx
at a given date 在某一特定时日 ;WX.D]>{W
attestation 鉴证,公证 $Z#~wsw
attestation service 鉴证服务 ?%hd3zc+f
audit adjustment 审计调整 WF~BCP$OR
audit areas 审计领域 7cGOJA5&
audit conclusion 审计结论 vHcl7=)Q
audit effectiveness 审计效果 Yz_}*
audit efficiency 审计效率 _Fa\y ZX
audit engagement letter 审计业务约定书 9=MNuV
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audit evidence 审计证据 p7;K] AW
audit fee 审计费 D5P-$1KPt
audit files 审计档案 >B**fZ~L
audit findings 审计中发现的事项 ~Dq-q6-@t
audit implementation stage 审计实施阶段 JR.)CzC
audit mark 审计标识 I!*P' {lh
audit materiality 审计重要性 (l{8Ixs
audit method 审计方法 )2?]c
audit objective 审计目标,审计目的 Yu_*P-Ja6
audit of financial statements 会计报表审计,财务报表审计 |nx3x
audit opinion 审计意见 20|_wAA5
audit period 被审计期间,被审计年度 =f!A o:Uc
audit plan 审计计划 SQ4^sk_!
audit planning 编制审计计划,制定审计计划,审计计划 81{8F
audit planning stage 审计计划阶段 Twa(RjB<
audit procedure 审计程序 =|1_
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audit programme 审计程序表,具体审计计划 >:
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audit report 审计报告 Rh^@1{yr
audit report with a disclaimer of opinion 拒绝表示意见审计报告 M11\Di1
audit report with a qualified opinion 有保留意见的审计报告 HZRFE[ 9nb
audit report with an adverse opinion 否定意见的审计报告 |> STb\
audit report with dual dates 双重日期审计报告 {L7Pha
audit reporting stage 审计报告阶段 =M;F&;\8
audit responsibility 审计责任 F8-GnTxa
audit results 审计结果 r4SwvxhG
audit risk 审计风险 {. 9BG&
audit sampling 审计抽样 lz#.f,h
audit sampling techniques 审计抽样方法,审计抽样技术 uK" T~
audit strategies 审计策略 V_J0I*Qa4
audit summary 审计总结,审计小结 azv173XZ
audit team 审计小组 _D{A`z
audit test 审计测试 Gkuqe3
audit trail 审计轨迹 >o1dc*
audit work 审计工作 u.X]K:Yow
audit working paper 审计工作底稿 |hika`35K
audited financial statement 审计会计报表,已审计财务报表 YXWDbr:JX
Auditing Guidelines (the~) 审计规范指南 m)p|NdTZc8
auditing standards 审计准则 gdf0
audit-oriented working paper (审计)业务类工作底稿 yor'"6)i
authorisation 授权 ({t^/b*8
authorisation of transaction 交易的授权 (2H
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availability 可获得性 lg-_[!4Z
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balance 余额;差额;平衡 R%RbC!P
balance sheet 资产负债表 ,@f"WrQ
bank 银行 9lYfII}4(
bank account 银行账户,银行户头 J"AR3b@,$?
bank statement 银行对账单 qK.(
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barter transaction 易货交易,以物换物交易 Ak@!F6~
basis of audit 审计依据 u:p
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basis of preparation (会计报表的)编制基础 hxL?6mhY
book of account 账目,账簿 Bp7p X
borrowing 借款,贷款,借债 t~o"x .
branch 分支,分支机构,分店 GO"|^W
brought forward (账户余额等的)承上年,承上期,承上页 3Y38lP:>h
budget 预算 n5d8^c! 2
building 建筑物;大楼 ^>l <)$s
business conditions 业务情况,经营情况 c46-8z$
business licence (企业等的)营业执照 3Sfd|0^
business relation 业务关系 o@L0ET
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