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 *\0h^^|@
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审计词汇英汉对照 f(EO|d^u
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ability to continue as a going concern 持续经营能力 r0<zy_d'
acceptability 可接受性,可接受程度 b$/7rVH!
acceptable level of detection risk 检查风险的可接受水平 M>*xbBl
acceptance of engagement 接受委托 ]<;y_
accepting the engagement for the first time 首次接受委托 dA#'HMh@
access to asset 对资产的接触 S2
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according to 根据,依据,依照 7a4Z~r27/
account balance 账户余额 Wq25, M'
account for 对……进行会计处理,核算;解释 e\ZV^h}TQ
accounting 会计,会计学 |lIgvHgg
accounting advisory serve 会计咨询服务 Kciz^)
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accounting firm 会计师事务所 a 4?c~bs
accounting information 会计信息,会计资料 :c:}_t{%
accounting period 会计期间 \h}sA
accounting policies 会计政策 %mS>v|
accounting professional bodies 会计职业组织,会计职业团体 Gg^gK*D
accounting records 会计记录 !W b
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accounting responsibility 会计责任 CE4Kc33OU|
accounting service 会计服务 EQy~ ^7V B
accounting standards 会计准则 ]0")iY_
Accounting Standards for Business Enterprises 企业会计准则 C)cuy7<
accounting system 会计系统 0c&DSL}6
accounting treatment 会计处理 5',&8
accuracy 准确性,精确性 #Fh:z4
additional audit procedures 追加审计程序
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addressee 收件人,收信人 `{ \)Wuw
Administration of State-owned Assets (the~) 国有资产管理局 (ul_bA+
administrative laws and regulations 行政法规 4=njM`8Y'
adverse impact 不利影响,负面影响 =|V#~p*
adverse opinion 反对意见 CSzu$Hnq
advisory group 咨询组,顾问组 .sZ"|j9m
agency fee 代理费,代理费用 m-9ChF:U
aggregate 总计,合计为…… )|&FBz;
alternation of document and record 变造文件和记录 G,b*Qn5#
alternative audit procedures 替代审计程序,备选审计程序 g
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amend 修改,修订 -S%Uw
amortisation 摊销 ]_m(q`_
analytical capacity 分析能力 dp }z
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analytical procedures 分析性程序 }gQnr;lv
annual financial statements 年度会计报表,年度财务报表 F ^)(
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appendix 附录,附表 gZL,xX
applicable 适用的 {afIr1j/m
applicable laws and regulations 适用的法规 As|e=ut(
application systems 应用系统 1Uc/r>u9
apply consistently 一贯地执行,一贯地实施 %\1W0%w
appropriate 适当的,合适的; >B$B|g~
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appropriate authorization 适当的授权 !dwa. lZ&X
appropriateness of audit evidence 审计证据的适当性 C:vVFU|4
approval 批准,核准 xQxq33\
assertion (会计报表上的)认定;确认 T=[/x=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 gAK"ShOhG=
asset 资产,财产 50Ov>(f@7
asset restructuring 资产重组 O]?PC^GGY
assignment of duties 职责的划分 Sj<]~*y"
assistant 助理,助理人员 S3y('
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associated company 联属公司,联营公司 m :2A[H+
association 联合,结合;协会,社团 3
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assumption 假设,假定 rotu#?B
at a given date 在某一特定时日 ? RID4xu!
attestation 鉴证,公证 CS;4 ysNf
attestation service 鉴证服务 =DXN`]uN
audit adjustment 审计调整 Eg_ram`\R
audit areas 审计领域 OyIIJ!(
audit conclusion 审计结论 $nNCBC=
audit effectiveness 审计效果 E_#?;l>
audit efficiency 审计效率 &[5pR60
audit engagement letter 审计业务约定书 OgCz[QXr_
audit evidence 审计证据 m(^nG_eX
audit fee 审计费 CTQJ=R"
audit files 审计档案 PeJIa
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audit findings 审计中发现的事项 SL`nt
audit implementation stage 审计实施阶段 yXCHBz 6&
audit mark 审计标识 ;eW\41 w
audit materiality 审计重要性 |Zdl[|kX
audit method 审计方法 rw[I
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audit objective 审计目标,审计目的 9D7i>e%,;-
audit of financial statements 会计报表审计,财务报表审计 /1b7f'
audit opinion 审计意见 yKC1h`2
audit period 被审计期间,被审计年度 vywpX^KPv
audit plan 审计计划 di37
audit planning 编制审计计划,制定审计计划,审计计划 E^m;Ab=
audit planning stage 审计计划阶段 _>4)q=
audit procedure 审计程序 b[ ~-b
audit programme 审计程序表,具体审计计划 =OFx4#6a
audit report 审计报告 )D&xyC}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 6K^O.VoV^J
audit report with a qualified opinion 有保留意见的审计报告 HmbQL2
audit report with an adverse opinion 否定意见的审计报告 _[/#t|I}
audit report with dual dates 双重日期审计报告 (btmg<WT"
audit reporting stage 审计报告阶段 rbrh;\<jM
audit responsibility 审计责任 &W{v(@
audit results 审计结果 m"wP]OQH*+
audit risk 审计风险 !i\ gCLg2_
audit sampling 审计抽样 upGLZ#
audit sampling techniques 审计抽样方法,审计抽样技术 ZKai*q4?
audit strategies 审计策略 x7/";L>
audit summary 审计总结,审计小结 W"&,=
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audit team 审计小组 mB"1QtD
audit test 审计测试 gmZ] E45
audit trail 审计轨迹 k`J|]99Wb
audit work 审计工作 E@4/<;eKK
audit working paper 审计工作底稿 wYQEm
audited financial statement 审计会计报表,已审计财务报表 uc/W/c u,
Auditing Guidelines (the~) 审计规范指南 w[AL'1s]
auditing standards 审计准则 zpZfsn!
audit-oriented working paper (审计)业务类工作底稿 <jBRUa[j_
authorisation 授权 w@LLxL>Y
authorisation of transaction 交易的授权 "Cs36k
availability 可获得性 ;RYIc0%
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balance 余额;差额;平衡 q}W})
balance sheet 资产负债表 ;*0?C'
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bank 银行 R[@}Lg7+v
bank account 银行账户,银行户头 ri6KD
bank statement 银行对账单 L+}<gQJ(
barter transaction 易货交易,以物换物交易 |qBcE
basis of audit 审计依据 `@#rAW D
basis of preparation (会计报表的)编制基础 9dWz3b1[
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book of account 账目,账簿 uaZHM@D
borrowing 借款,贷款,借债 Y(R.<LtY
branch 分支,分支机构,分店 F6aC'<#/
brought forward (账户余额等的)承上年,承上期,承上页 gFsqCx<q
budget 预算 qw{`?1[+
building 建筑物;大楼 JfmYr47Pv
business conditions 业务情况,经营情况 cQm4q19
business licence (企业等的)营业执照 [2E(3`-u
business relation 业务关系 Fu5c_"!
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