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 RGp'b
KB+]eI-h
审计词汇英汉对照 8*Zvr&B,G
@q)E=G1<o0
A 9L"?wv
Pux)>q] C
}cW#045es
ability to continue as a going concern 持续经营能力 [H^ X"D
acceptability 可接受性,可接受程度 {D,RU8&
acceptable level of detection risk 检查风险的可接受水平 $?f]ZyZr.
acceptance of engagement 接受委托 5
f_7&NxT
accepting the engagement for the first time 首次接受委托 {^m5#f 0"
access to asset 对资产的接触 oMc
1:=EG
according to 根据,依据,依照 W~NYU
account balance 账户余额 #LWg" i
account for 对……进行会计处理,核算;解释 TzrW
accounting 会计,会计学 HNMBXXf,B
accounting advisory serve 会计咨询服务 4
z0L ke
accounting firm 会计师事务所 <V
S2]13
accounting information 会计信息,会计资料 kqf8=y
accounting period 会计期间 zlkW
U
accounting policies 会计政策 |yv]Y/=
accounting professional bodies 会计职业组织,会计职业团体 yjpz_<7a=
accounting records 会计记录 __(V C:
accounting responsibility 会计责任 bQ.nFa']
accounting service 会计服务 ke6n/ h5`
accounting standards 会计准则 (8x
gn
Accounting Standards for Business Enterprises 企业会计准则 )X%oXc&C|
accounting system 会计系统 0jTMZ<&zZ
accounting treatment 会计处理 jw4TLc7p
accuracy 准确性,精确性 hr~.Lj5^W
additional audit procedures 追加审计程序 S:GTc QU
addressee 收件人,收信人 a_%>CD${t
Administration of State-owned Assets (the~) 国有资产管理局 MYx88y
administrative laws and regulations 行政法规 b1)\Zi
adverse impact 不利影响,负面影响 wY`#$)O0*
adverse opinion 反对意见 OG}KqG!n
advisory group 咨询组,顾问组 1eiw3WU;
agency fee 代理费,代理费用 **HrWM%?8o
aggregate 总计,合计为…… gh61H:t kR
alternation of document and record 变造文件和记录 0BDS_Rx
alternative audit procedures 替代审计程序,备选审计程序 ?*+1~m>
amend 修改,修订 NWnWk
amortisation 摊销 \(bj(any
analytical capacity 分析能力 }4KW@L[g
analytical procedures 分析性程序 9b%j.Q-W
annual financial statements 年度会计报表,年度财务报表 R@$+t:}
appendix 附录,附表 r?$&Z^
applicable 适用的 0_HJ.g!
applicable laws and regulations 适用的法规 xVTo4-[p
application systems 应用系统 ;qb Dbg
apply consistently 一贯地执行,一贯地实施 Bac| ;+L~L
appropriate 适当的,合适的; Tzf$*Uje3
征用,挪用 +f]u5p[
appropriate authorization 适当的授权 -(
Kh.h
appropriateness of audit evidence 审计证据的适当性 vv*
|F
approval 批准,核准 :`5;nl63
assertion (会计报表上的)认定;确认 S}mm\<=1
assessed level of control risk 对控制风险的评估,控制风险的评估水平 hXTYTbTX
asset 资产,财产 kQ[Jo%YT?E
asset restructuring 资产重组 ==` Pb
assignment of duties 职责的划分 #G~wE*VR$
assistant 助理,助理人员 eA&t%
associated company 联属公司,联营公司 -R8/`M8GbD
association 联合,结合;协会,社团 nF|Oy0
assumption 假设,假定 UO
J*a1BM
at a given date 在某一特定时日 h[y*CzG
attestation 鉴证,公证 /N%zwj/*
attestation service 鉴证服务 ]CIe~q
audit adjustment 审计调整 L6xB`E9
audit areas 审计领域 cqjl5UB
audit conclusion 审计结论 SctJxY(}!
audit effectiveness 审计效果 jm+blB^%K
audit efficiency 审计效率 jJ<;2e~OW
audit engagement letter 审计业务约定书 KG-y)qXu
audit evidence 审计证据 I}_;A<U
audit fee 审计费 ,3k@L\$.x
audit files 审计档案 sX!3_'-
audit findings 审计中发现的事项 7?,7TR2Ny
audit implementation stage 审计实施阶段 Q-3r}jJe
audit mark 审计标识
$)f"K
audit materiality 审计重要性 s!aO*\[<h
audit method 审计方法 ?N`qLGRm
audit objective 审计目标,审计目的 $8Ig&k|~8
audit of financial statements 会计报表审计,财务报表审计
}Zt.*%
audit opinion 审计意见 jQ)L pjS1
audit period 被审计期间,被审计年度 ov
bEmb
audit plan 审计计划 73VQ@Jn
audit planning 编制审计计划,制定审计计划,审计计划 %fBP:5%K
audit planning stage 审计计划阶段 G"{4'LlA
audit procedure 审计程序 e) ]RA?bF
audit programme 审计程序表,具体审计计划 ]~'9
audit report 审计报告 *h:D|4oJ(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 n
3h^VQ*]G
audit report with a qualified opinion 有保留意见的审计报告 m^'~&!ba
audit report with an adverse opinion 否定意见的审计报告 ;}UzJe ,S
audit report with dual dates 双重日期审计报告 8-A:k E
audit reporting stage 审计报告阶段 %uj[ `
audit responsibility 审计责任 9@Q&B+!
audit results 审计结果 ygMd$0:MN
audit risk 审计风险 b]"2VN
audit sampling 审计抽样 */4tJG1U
audit sampling techniques 审计抽样方法,审计抽样技术 '!AT
audit strategies 审计策略 <r_3obRC
audit summary 审计总结,审计小结 El {r$-}
audit team 审计小组 $.``OxJk%
audit test 审计测试 b'&LBT7
audit trail 审计轨迹 0u>yT?jP
audit work 审计工作 KM 5jl9Vv
audit working paper 审计工作底稿 28ja-1dB
audited financial statement 审计会计报表,已审计财务报表 k&yQ98H$K"
Auditing Guidelines (the~) 审计规范指南 ' 4,y
auditing standards 审计准则 xC'mPcU8
audit-oriented working paper (审计)业务类工作底稿 hI*`> 9l
authorisation 授权 &<`-:x1 2_
authorisation of transaction 交易的授权 AjG)1
availability 可获得性 v: giZxR
B CcBQo8!G
balance 余额;差额;平衡 `(P
"u
balance sheet 资产负债表 =Y/}b\9
`T
bank 银行 JR])xPI`
bank account 银行账户,银行户头 ~KJ,SLzhx9
bank statement 银行对账单 *3!(*F@M,
barter transaction 易货交易,以物换物交易 Wa(W&]
basis of audit 审计依据 bAN 10U
basis of preparation (会计报表的)编制基础 d8rBu jT
book of account 账目,账簿 [TP
borrowing 借款,贷款,借债 [+y&HNf
branch 分支,分支机构,分店 G aha Z
F
brought forward (账户余额等的)承上年,承上期,承上页 s;anP0-O
budget 预算 Ad^dF'SN
building 建筑物;大楼 Pa3{Ds
business conditions 业务情况,经营情况 LFl2uV"
business licence (企业等的)营业执照 fdN45in=>
business relation 业务关系 $K`_
K#A
(qJIu