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 8 #0?
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审计词汇英汉对照 !1|f
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ability to continue as a going concern 持续经营能力 b@nbXm]Z
acceptability 可接受性,可接受程度 5JQq?e)n
acceptable level of detection risk 检查风险的可接受水平 ""TRLs!:M
acceptance of engagement 接受委托 )TG\P,H9
accepting the engagement for the first time 首次接受委托 ~KEnZa0
access to asset 对资产的接触 AlGD .
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according to 根据,依据,依照 uI.4zbgl[
account balance 账户余额 ob
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account for 对……进行会计处理,核算;解释 fyT! /
accounting 会计,会计学 0p![&O
accounting advisory serve 会计咨询服务 M=@U]1n*c
accounting firm 会计师事务所 AQ@A$
accounting information 会计信息,会计资料 ZO:{9vt=/
accounting period 会计期间 Q T
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accounting policies 会计政策 L[rJ
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accounting professional bodies 会计职业组织,会计职业团体 dDAdZxd
accounting records 会计记录 v^JyVf>
accounting responsibility 会计责任 6]na#<
accounting service 会计服务 hnL(~
accounting standards 会计准则 E/Y.f
Accounting Standards for Business Enterprises 企业会计准则 Nqz-Mr`
accounting system 会计系统 !dGy"-i$h
accounting treatment 会计处理 >(*jL
accuracy 准确性,精确性 h(jg7R
additional audit procedures 追加审计程序 /9W-;l{=z
addressee 收件人,收信人 Ywlym\
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Administration of State-owned Assets (the~) 国有资产管理局 (iH5F9WO
administrative laws and regulations 行政法规 vP?"MG
adverse impact 不利影响,负面影响 {P(IA2J'S
adverse opinion 反对意见 1,BtOzuRo
advisory group 咨询组,顾问组 Z3"f7l6
agency fee 代理费,代理费用 /\h&t6B1
aggregate 总计,合计为…… kVZ>Dc2M
alternation of document and record 变造文件和记录 B
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alternative audit procedures 替代审计程序,备选审计程序 X=_N7!
amend 修改,修订 6SW:'u|90
amortisation 摊销 t
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analytical capacity 分析能力 Pqx=j_st
analytical procedures 分析性程序 H?M8j] R-)
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 mbSJ}3c"
applicable 适用的 T3Qa[>+\
applicable laws and regulations 适用的法规 k2p{<SO;
application systems 应用系统 ytr~} M%
apply consistently 一贯地执行,一贯地实施 F6YMcdU
appropriate 适当的,合适的; 7_n@iUG2n
征用,挪用 ]`]m41+w
appropriate authorization 适当的授权 yAXw?z!`O
appropriateness of audit evidence 审计证据的适当性 '9H]SEw
approval 批准,核准 rEz=\yY^j'
assertion (会计报表上的)认定;确认 o=4d2V%m
assessed level of control risk 对控制风险的评估,控制风险的评估水平 h5.u W8
asset 资产,财产 N^CD
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asset restructuring 资产重组 KGzBK:
assignment of duties 职责的划分 a{,EX[~b
assistant 助理,助理人员 G)iV
associated company 联属公司,联营公司 <wc=SMmO
association 联合,结合;协会,社团
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assumption 假设,假定 u%3Z +[
at a given date 在某一特定时日 #Z(8 vA^@
attestation 鉴证,公证 zr2%|YF
attestation service 鉴证服务 eB^:+h#A_
audit adjustment 审计调整 zT`LPs6T
audit areas 审计领域 !~
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audit conclusion 审计结论 jW"C: {Ol;
audit effectiveness 审计效果 ES<"YF
audit efficiency 审计效率 5}E8Tl
audit engagement letter 审计业务约定书 'C!b($Y
audit evidence 审计证据 mS0*%[S {
audit fee 审计费 KKl8tI\u~
audit files 审计档案 \c_1uDRoUn
audit findings 审计中发现的事项 )!e-5O49r
audit implementation stage 审计实施阶段 d* 7 Tjs{\
audit mark 审计标识 I(
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audit materiality 审计重要性 N@)tU;U3O
audit method 审计方法 V<?t(_Y
audit objective 审计目标,审计目的 .COY%fz
audit of financial statements 会计报表审计,财务报表审计 M~zdcVTbH
audit opinion 审计意见 Z~9\7QJn
audit period 被审计期间,被审计年度 N? ky2wG
audit plan 审计计划 Y*dzoN.sW
audit planning 编制审计计划,制定审计计划,审计计划 `$fwLC3j
audit planning stage 审计计划阶段 Cn[
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audit procedure 审计程序 $
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audit programme 审计程序表,具体审计计划 )CSb\
audit report 审计报告 /t01z~_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :W? 7J"
audit report with a qualified opinion 有保留意见的审计报告 yo#& >W
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 ?sdVd
audit reporting stage 审计报告阶段 &w- QMjM>
audit responsibility 审计责任 x{6/di
audit results 审计结果 x$cs_q]J
audit risk 审计风险 >s1'I:8
audit sampling 审计抽样 +q|2j>k@
audit sampling techniques 审计抽样方法,审计抽样技术 9pb4!=g*
audit strategies 审计策略 H"N
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audit summary 审计总结,审计小结 R]0awV1b
audit team 审计小组 ?A3pXa
audit test 审计测试 Y\Odj~Mj
audit trail 审计轨迹 ?
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audit work 审计工作 EdhT;!
audit working paper 审计工作底稿 YrS%Yvhj0
audited financial statement 审计会计报表,已审计财务报表 _iO,GT=J-
Auditing Guidelines (the~) 审计规范指南 Bq#?g@V
auditing standards 审计准则 tq8B)<(]
audit-oriented working paper (审计)业务类工作底稿 f.!)O@HzH
authorisation 授权 S2HGf~rE
authorisation of transaction 交易的授权 AhZ8B'Ee
availability 可获得性 D ?1$I0 =
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balance 余额;差额;平衡 h1^q};3!W\
balance sheet 资产负债表 ?a+tL'D[
bank 银行 QU2\gAM
bank account 银行账户,银行户头 HW;,XzP=
bank statement 银行对账单 eva-?+n\q
barter transaction 易货交易,以物换物交易 Bmm#5X@*
basis of audit 审计依据 ]!E|5=q
basis of preparation (会计报表的)编制基础 uHkL$}C
book of account 账目,账簿 ZTfs&5
borrowing 借款,贷款,借债 ]j(2FM)#
branch 分支,分支机构,分店 >?ZH[A
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 A% 9TS/-p
building 建筑物;大楼 j{?,nJdQ
business conditions 业务情况,经营情况 p6$ QTx
business licence (企业等的)营业执照 yQ?N*'}$
business relation 业务关系 K, ae-#wgb
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