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 Vml
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审计词汇英汉对照 Q?i_Nl/|
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 /=S@3?cQAB
acceptable level of detection risk 检查风险的可接受水平 P!W%KobZ7|
acceptance of engagement 接受委托 2L~Vr4eHG
accepting the engagement for the first time 首次接受委托 7]vmtlL
access to asset 对资产的接触 QQS*r}>
according to 根据,依据,依照 iz# R)EB/g
account balance 账户余额 P+o"]/7U
account for 对……进行会计处理,核算;解释 {&n- @$?
accounting 会计,会计学 D<6$@ZJ
accounting advisory serve 会计咨询服务 *'-4%7C`1
accounting firm 会计师事务所 dn#I,xa`
accounting information 会计信息,会计资料 g:M;S"U3*Y
accounting period 会计期间 C8|V?bL
accounting policies 会计政策 l&ueD&*4&
accounting professional bodies 会计职业组织,会计职业团体 ]&%KU)i?
accounting records 会计记录 ,2fi`9=\
accounting responsibility 会计责任 Oj c Tu
accounting service 会计服务 Iw`tbN
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accounting standards 会计准则 gB'ajX=OA/
Accounting Standards for Business Enterprises 企业会计准则 H%O\4V2s
accounting system 会计系统 >K9Ia4I,
accounting treatment 会计处理 zWC| Qe
accuracy 准确性,精确性 Zo<)r2|O.
additional audit procedures 追加审计程序 <-v
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addressee 收件人,收信人 HDHG~<s
Administration of State-owned Assets (the~) 国有资产管理局 \#HW.5
administrative laws and regulations 行政法规 &u2;S?7m
adverse impact 不利影响,负面影响 $H@SXx
adverse opinion 反对意见 uCDe>Q4@/
advisory group 咨询组,顾问组 ;d6Dm)/(
agency fee 代理费,代理费用 BYq80Vk%
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aggregate 总计,合计为…… XPX?+W=mv
alternation of document and record 变造文件和记录 ['IH*gi
alternative audit procedures 替代审计程序,备选审计程序 7%Y`j/
amend 修改,修订 [Arf!W-QG
amortisation 摊销 ='h2z"}\Bn
analytical capacity 分析能力 eM<N?9 s
analytical procedures 分析性程序 ,W}:vdC
annual financial statements 年度会计报表,年度财务报表 \jiE:Qt
appendix 附录,附表 c*)T4n[e
applicable 适用的 MT-Tt
applicable laws and regulations 适用的法规 EB[T 5{
application systems 应用系统 u}iuf_
apply consistently 一贯地执行,一贯地实施 u"HGT=Nl
appropriate 适当的,合适的; L!cOg8Z
征用,挪用 KR>)Ek
appropriate authorization 适当的授权 j}^w:W76
appropriateness of audit evidence 审计证据的适当性 zKd@Ab
approval 批准,核准 M`cxxDj&j
assertion (会计报表上的)认定;确认 KW .4 9
assessed level of control risk 对控制风险的评估,控制风险的评估水平 aJ+V]WmA
asset 资产,财产 3YvKHn|V"
asset restructuring 资产重组 v$]B;;[A
assignment of duties 职责的划分 1"H;Tr|
assistant 助理,助理人员 }p~2lOI
associated company 联属公司,联营公司 7 9tE
association 联合,结合;协会,社团 %+~\I\)1
assumption 假设,假定
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at a given date 在某一特定时日 fQfn7FaW_\
attestation 鉴证,公证 .TGw+E1k
attestation service 鉴证服务 }^&S^N7
audit adjustment 审计调整 T?7u
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audit areas 审计领域 aFTWzz
audit conclusion 审计结论 RrMEDMhk6
audit effectiveness 审计效果 >jI.$%L$
audit efficiency 审计效率 |
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audit engagement letter 审计业务约定书 $r!CQ2S
audit evidence 审计证据 IbI0".o
audit fee 审计费 o!tC{"g
audit files 审计档案 %>m.Z#R(
audit findings 审计中发现的事项 (GC]=
audit implementation stage 审计实施阶段 ]DVr-f
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audit mark 审计标识 -ZaeX]^&Q\
audit materiality 审计重要性 O <Rh[Aqn
audit method 审计方法 pkn^K+<n,
audit objective 审计目标,审计目的 Cy;UyZ
audit of financial statements 会计报表审计,财务报表审计 ,#)d
audit opinion 审计意见 G=:/v
audit period 被审计期间,被审计年度 aZmN(AJ8v
audit plan 审计计划 E.K^v/dNdq
audit planning 编制审计计划,制定审计计划,审计计划 )]P(!hW.
audit planning stage 审计计划阶段 0>{
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audit procedure 审计程序 fmW{c mr|
audit programme 审计程序表,具体审计计划 Jy(G
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audit report 审计报告 \BnU?z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 XFS~
audit report with a qualified opinion 有保留意见的审计报告 K0gQr.J53
audit report with an adverse opinion 否定意见的审计报告 w/6X
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audit report with dual dates 双重日期审计报告 2^o7 ^S
audit reporting stage 审计报告阶段 1iF=~@Nz_
audit responsibility 审计责任 tj13!Cc}e`
audit results 审计结果 Xz^nm\
audit risk 审计风险 \FsA-W\X
audit sampling 审计抽样 4#IT" i
audit sampling techniques 审计抽样方法,审计抽样技术 1B;2 ~2X
audit strategies 审计策略 eh9?GUr5
audit summary 审计总结,审计小结 ]hS:0QE
audit team 审计小组 e0`z~z]6&
audit test 审计测试 pAy4%|(
audit trail 审计轨迹 `p()ko
audit work 审计工作 -pC'C%Q
audit working paper 审计工作底稿 ]RT
audited financial statement 审计会计报表,已审计财务报表 \;&;K'
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 #^T`vTD-
audit-oriented working paper (审计)业务类工作底稿 ,U\s89
authorisation 授权 zH]oAu=H
authorisation of transaction 交易的授权 KfiSQ!{
availability 可获得性 D{+@ ,C7B
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balance 余额;差额;平衡 `58% &3lp
balance sheet 资产负债表 JQ%hh&M\0
bank 银行 G0
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bank account 银行账户,银行户头 Tw-NIT)
bank statement 银行对账单 A)U"F&tvm
barter transaction 易货交易,以物换物交易 n#">k%bD
basis of audit 审计依据 HP8J\`
basis of preparation (会计报表的)编制基础 On*I.~
book of account 账目,账簿 =o9s?vOJ
borrowing 借款,贷款,借债 cr!8Tp;2A
branch 分支,分支机构,分店 QD@O!};
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brought forward (账户余额等的)承上年,承上期,承上页 &Gt{9#
budget 预算 Qf~>5(,h
building 建筑物;大楼 bWo
business conditions 业务情况,经营情况 H^-Y]{7
business licence (企业等的)营业执照 Eg)24C R 4
business relation 业务关系 B/4M;G~
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