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 Y1\ }5k{>
J[|y:N
审计词汇英汉对照 +.PxzL3?
d'gfQlDny
A WDYeOtc
?=msH=N<l
! I:%0D
ability to continue as a going concern 持续经营能力 s]0{a.Cpv
acceptability 可接受性,可接受程度 oSKXt}sh
acceptable level of detection risk 检查风险的可接受水平 p<FzJ
acceptance of engagement 接受委托 *KF#'wi
accepting the engagement for the first time 首次接受委托 @gEUm_#HTs
access to asset 对资产的接触 t>RY7C;PuS
according to 根据,依据,依照 yxQ1`'[CR
account balance 账户余额 k
.;
j
account for 对……进行会计处理,核算;解释 %IA\pSE
accounting 会计,会计学 ?zMHP#i
accounting advisory serve 会计咨询服务 P`+{@@
accounting firm 会计师事务所 p`
dU2gV
accounting information 会计信息,会计资料 ,8uqdk-D
accounting period 会计期间 ^Z+?h&%%
accounting policies 会计政策 gs[uD5oo<
accounting professional bodies 会计职业组织,会计职业团体 k"%~"9
accounting records 会计记录 2zA4vZkbcw
accounting responsibility 会计责任 p4rL}Jm&
accounting service 会计服务 \:'/'^=#|
accounting standards 会计准则 Q8tL[>Xt
Accounting Standards for Business Enterprises 企业会计准则 U}[d_f
accounting system 会计系统 ?3,:-"(@p
accounting treatment 会计处理 | j`@eF/"
accuracy 准确性,精确性 uAq~=)F>,
additional audit procedures 追加审计程序 -0 a/$h
addressee 收件人,收信人 L#{S!P,"
Administration of State-owned Assets (the~) 国有资产管理局 d"mkL-
administrative laws and regulations 行政法规 n,(sBOQ
adverse impact 不利影响,负面影响 XEp{VC@=
adverse opinion 反对意见 !Pvf;rNI1T
advisory group 咨询组,顾问组 I*{nP)^9
agency fee 代理费,代理费用 65P0,b6"OT
aggregate 总计,合计为…… HZB>{O
alternation of document and record 变造文件和记录 Vb;*m5,?:
alternative audit procedures 替代审计程序,备选审计程序 dq6m>;`
amend 修改,修订 7IH@oMvE
amortisation 摊销 6<SAa#@ey
analytical capacity 分析能力 ^7cGq+t
analytical procedures 分析性程序 \ a<h/4#|
annual financial statements 年度会计报表,年度财务报表 (Z q/
appendix 附录,附表 G6P?2@
applicable 适用的 ZY= {8T@
applicable laws and regulations 适用的法规 ::lKL
application systems 应用系统 GW@;}m(
apply consistently 一贯地执行,一贯地实施 iN\4gQ!
appropriate 适当的,合适的; 34O
`@j0-3
征用,挪用 6 7.+
.2
appropriate authorization 适当的授权 3{64 @s
appropriateness of audit evidence 审计证据的适当性 [A~xy'T
approval 批准,核准 |bHelD|
assertion (会计报表上的)认定;确认 {SPq$B_VR
assessed level of control risk 对控制风险的评估,控制风险的评估水平 n1t*sk/J
asset 资产,财产 G@\1E+Ip
asset restructuring 资产重组 %6,SKg p
assignment of duties 职责的划分 +F` S>U
assistant 助理,助理人员 ;-lXU0}&
associated company 联属公司,联营公司 Wx}8T[A}
association 联合,结合;协会,社团 29"'K.r
assumption 假设,假定 drP=A~?&:
at a given date 在某一特定时日 U^%Q}'UYym
attestation 鉴证,公证 ,j{,h_Op
attestation service 鉴证服务 ||= )d&
audit adjustment 审计调整 py!|\00}
audit areas 审计领域 o3^l~iT
audit conclusion 审计结论 F?*-4I-
audit effectiveness 审计效果 8 &LQzwa
audit efficiency 审计效率 Su7?;Oh/yI
audit engagement letter 审计业务约定书 _$YkM,
audit evidence 审计证据 y/{fX(aV
audit fee 审计费 HxV=F66"
audit files 审计档案 =E4LRKn
audit findings 审计中发现的事项 Egp/f|y
audit implementation stage 审计实施阶段 n8
i] z
audit mark 审计标识 W?R6ZAn
audit materiality 审计重要性 u@UMP@"#
audit method 审计方法 c
/HHy,
audit objective 审计目标,审计目的 x b~yM%*c
audit of financial statements 会计报表审计,财务报表审计 ,t?B+$E
audit opinion 审计意见 ^z IW+:
audit period 被审计期间,被审计年度 F=e8 IUr
audit plan 审计计划 BC#C9|n
audit planning 编制审计计划,制定审计计划,审计计划 +H-6e P
audit planning stage 审计计划阶段 6+|do+0Icg
audit procedure 审计程序 9igiZmM
audit programme 审计程序表,具体审计计划 /{aj}M0kN
audit report 审计报告 b9J_1Gl]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1>_8d"<Gd
audit report with a qualified opinion 有保留意见的审计报告 OmpND{w
audit report with an adverse opinion 否定意见的审计报告 A@[o;H}XP
audit report with dual dates 双重日期审计报告 wPd3F.<$
audit reporting stage 审计报告阶段 6:[dj*KGmT
audit responsibility 审计责任 i{NzV
audit results 审计结果 /wEhVR`=
audit risk 审计风险 ?%-DfCS
audit sampling 审计抽样 vXf!G`D
audit sampling techniques 审计抽样方法,审计抽样技术 + T1pJ 89P
audit strategies 审计策略 EoR}Af
audit summary 审计总结,审计小结 !mJ"gg
audit team 审计小组 4i azNl#
audit test 审计测试 v\gLWq'
audit trail 审计轨迹 e "4 ''/
audit work 审计工作 qFCOUl
audit working paper 审计工作底稿 N1}sHyVq7
audited financial statement 审计会计报表,已审计财务报表 KE5kOU;
Auditing Guidelines (the~) 审计规范指南 a`E#F]
Z
auditing standards 审计准则 +US!YU
audit-oriented working paper (审计)业务类工作底稿 M#4pE_G
authorisation 授权 i(%W_d!
authorisation of transaction 交易的授权 #uG%j
availability 可获得性 Eex~xiiV
B %+W{iu[|
balance 余额;差额;平衡 \O3m9,a
balance sheet 资产负债表 [I,Z2G,Jb
bank 银行 ;>EM[u
bank account 银行账户,银行户头 "Y
=;.:qe
bank statement 银行对账单 2>xF){`
barter transaction 易货交易,以物换物交易 ArI2wM/v
basis of audit 审计依据 ]___M
basis of preparation (会计报表的)编制基础 A@!qv#'
book of account 账目,账簿 zII|9y
borrowing 借款,贷款,借债 u"cV%(#
branch 分支,分支机构,分店 # Yj 1w
brought forward (账户余额等的)承上年,承上期,承上页 +ZaSM~
budget 预算 ,Bi.1
%$
building 建筑物;大楼 jjB~G^n
business conditions 业务情况,经营情况 OhQgF
business licence (企业等的)营业执照 UJAv`yjG
business relation 业务关系 Db}j?ik/
Xv5wJ
lc!d