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 r1vF/yt(
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审计词汇英汉对照 dY|~"6d)
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ability to continue as a going concern 持续经营能力 3W&f^*
acceptability 可接受性,可接受程度 Nu}x`Qkmr
acceptable level of detection risk 检查风险的可接受水平 ,#
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acceptance of engagement 接受委托 'MF|(`
accepting the engagement for the first time 首次接受委托 FBDRb J
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access to asset 对资产的接触 ?%)G%2
according to 根据,依据,依照 H rMH
account balance 账户余额 R;XG2
account for 对……进行会计处理,核算;解释 0#$<2
accounting 会计,会计学 hh%fmc
accounting advisory serve 会计咨询服务 "e)C.#3
accounting firm 会计师事务所 i-kj6N5
accounting information 会计信息,会计资料 d'bAM{R>
accounting period 会计期间 2kG(\+\
accounting policies 会计政策 yf
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accounting professional bodies 会计职业组织,会计职业团体 45?aV@
accounting records 会计记录 Dm^Bk?#(
accounting responsibility 会计责任 jFE1k(2e
accounting service 会计服务 c;RL<83:
accounting standards 会计准则 Z{Si`GA
Accounting Standards for Business Enterprises 企业会计准则 ,}8|[)"
accounting system 会计系统 whoM$ &
accounting treatment 会计处理 1]DPy+
accuracy 准确性,精确性 )iKV"
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additional audit procedures 追加审计程序 -MA/:EB
addressee 收件人,收信人 ]H%SGQPn
Administration of State-owned Assets (the~) 国有资产管理局 moop.}O<
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 \Uz7ar#,
adverse opinion 反对意见 sN"JVJXi
advisory group 咨询组,顾问组 AbqeZn
agency fee 代理费,代理费用 7,^.h<@K
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 zYCS K~-GW
alternative audit procedures 替代审计程序,备选审计程序 obRYU|T
amend 修改,修订 9Q*T'+V
amortisation 摊销 Es7+bFvsE8
analytical capacity 分析能力 E((U=P}+g
analytical procedures 分析性程序 v@qU<\Y>
annual financial statements 年度会计报表,年度财务报表 W`vgH/lSnZ
appendix 附录,附表 |(evDS5
applicable 适用的 3?n2/p
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applicable laws and regulations 适用的法规 2kXa
application systems 应用系统 k Q
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apply consistently 一贯地执行,一贯地实施 < 2mbR
appropriate 适当的,合适的; M15jwR!:M
征用,挪用 i(hL6DLD
appropriate authorization 适当的授权 6=aXz2.f
appropriateness of audit evidence 审计证据的适当性 (4GDh%
approval 批准,核准 NKy Ksu
assertion (会计报表上的)认定;确认 ^8z~`he=_J
assessed level of control risk 对控制风险的评估,控制风险的评估水平 WP}NHz4H
asset 资产,财产 NKX,[o1
asset restructuring 资产重组 Z)Zc9SVC
assignment of duties 职责的划分 $'I-z.G V
assistant 助理,助理人员 UG~/
associated company 联属公司,联营公司 o*r
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association 联合,结合;协会,社团 ru>c\X^|
assumption 假设,假定 -wdd'G
at a given date 在某一特定时日 #a$k3C
attestation 鉴证,公证 79yF {
attestation service 鉴证服务 l(B(gPvU
audit adjustment 审计调整 l,lfkm
audit areas 审计领域 gfPR3%EXs
audit conclusion 审计结论 TF[8r[93
audit effectiveness 审计效果 N -z
audit efficiency 审计效率 Y}n$s/O:u8
audit engagement letter 审计业务约定书 t
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audit evidence 审计证据 X+$IaLfCxD
audit fee 审计费 l5/!0]/
audit files 审计档案 dEvjB"x
audit findings 审计中发现的事项 x("V+y*
audit implementation stage 审计实施阶段 `B
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audit mark 审计标识 GKg&lM!O$
audit materiality 审计重要性 &BZjQK
audit method 审计方法 ^sP-6 ^
audit objective 审计目标,审计目的 U;qGUqI
audit of financial statements 会计报表审计,财务报表审计 ]Jum(1Bo
audit opinion 审计意见 !zW22M
audit period 被审计期间,被审计年度 DKG99biJN
audit plan 审计计划 !5VT[w
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audit planning 编制审计计划,制定审计计划,审计计划 |z
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audit planning stage 审计计划阶段 #Aver]eK
audit procedure 审计程序 U=vh_NHj
audit programme 审计程序表,具体审计计划 0;/},B[A
audit report 审计报告 L"(k;Mfe
audit report with a disclaimer of opinion 拒绝表示意见审计报告 u]$e@Vw.
audit report with a qualified opinion 有保留意见的审计报告 "0sk(kT
audit report with an adverse opinion 否定意见的审计报告 j96\({;k
audit report with dual dates 双重日期审计报告 #*zl;h1(
audit reporting stage 审计报告阶段 ~2L]K4Z^
audit responsibility 审计责任 5<RZht$i
audit results 审计结果 wj$WE3Y
audit risk 审计风险 c*N>7IF,
audit sampling 审计抽样 ~6!TMVr
audit sampling techniques 审计抽样方法,审计抽样技术 J};=)xLX;
audit strategies 审计策略 lmbC2\GT
audit summary 审计总结,审计小结 ( kFg2kG
audit team 审计小组 CYHo~VIK
audit test 审计测试 iAn]hVW
audit trail 审计轨迹 [IRWm N-
audit work 审计工作 T:|PSJc0
audit working paper 审计工作底稿 @@pI>~#zh
audited financial statement 审计会计报表,已审计财务报表 8Rr ic[v
Auditing Guidelines (the~) 审计规范指南 [:"7B&&A
auditing standards 审计准则 C#tY};t
audit-oriented working paper (审计)业务类工作底稿 d>-k-X-[
authorisation 授权 YkJnZ_k/P
authorisation of transaction 交易的授权 LO@='}D=
availability 可获得性 %kXg|9Bx!
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balance 余额;差额;平衡 _I<LB0kgf.
balance sheet 资产负债表 w\{oOlE
bank 银行 Qs
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bank account 银行账户,银行户头 EpdSsfDP
bank statement 银行对账单 tjWf`#tH>H
barter transaction 易货交易,以物换物交易 Sft
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basis of audit 审计依据 /xh/M@G3
basis of preparation (会计报表的)编制基础 }Q#3\z5
book of account 账目,账簿 UR'P,
borrowing 借款,贷款,借债 _gn`Y(c$%
branch 分支,分支机构,分店 N^@aO&+A
brought forward (账户余额等的)承上年,承上期,承上页 mWiX@#,
budget 预算 WcZck{ehd
building 建筑物;大楼 VqBb=1r%o7
business conditions 业务情况,经营情况 "qxu9Hg!
business licence (企业等的)营业执照 =1e>$E#
business relation 业务关系 >[&Zs3>
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