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 I[z:;4W}L^
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审计词汇英汉对照 -(VJ,)8t2
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ability to continue as a going concern 持续经营能力 ?u|??z%
acceptability 可接受性,可接受程度 jnH\
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acceptable level of detection risk 检查风险的可接受水平 Aq i:h]x
acceptance of engagement 接受委托 ~ELY$G.xl
accepting the engagement for the first time 首次接受委托 MDMd$]CW
access to asset 对资产的接触 '3.\+^3
according to 根据,依据,依照 #A63?kDE&&
account balance 账户余额 A=|XlP$6
account for 对……进行会计处理,核算;解释 MqmQ52HR
accounting 会计,会计学 Ik G&
accounting advisory serve 会计咨询服务 nF3}wCe)
accounting firm 会计师事务所 U>5^:%3
accounting information 会计信息,会计资料 z2=bbm:
accounting period 会计期间 hU)t5/h;K
accounting policies 会计政策 p8Vqy-:
accounting professional bodies 会计职业组织,会计职业团体 fv+]iK<{
accounting records 会计记录 \ovs[&
accounting responsibility 会计责任 g?j)p y
accounting service 会计服务
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accounting standards 会计准则 |}"YUk^
Accounting Standards for Business Enterprises 企业会计准则 gF6> /
accounting system 会计系统 K7}.# *% ~
accounting treatment 会计处理 l1KMEGmG
accuracy 准确性,精确性 [lmF2
additional audit procedures 追加审计程序 ?d')#WnC
addressee 收件人,收信人 }1a}pm2p
Administration of State-owned Assets (the~) 国有资产管理局 Q3@ zUjq_Q
administrative laws and regulations 行政法规 ^:9a1 {L[
adverse impact 不利影响,负面影响 Ds1h18
adverse opinion 反对意见 m^X51,+<
advisory group 咨询组,顾问组 ;0DoZ
agency fee 代理费,代理费用 ~Xi@#s~
aggregate 总计,合计为…… em
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alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 T"wg/mT
amend 修改,修订 $4bc!
amortisation 摊销 qs4jUm
analytical capacity 分析能力 dX(JV' 18A
analytical procedures 分析性程序 !Tzo&G
annual financial statements 年度会计报表,年度财务报表 /9vi
appendix 附录,附表 WfPb7T
applicable 适用的 3%vXB=>T!
applicable laws and regulations 适用的法规 1tuvJ+`{
application systems 应用系统 ]n^iG7aB?
apply consistently 一贯地执行,一贯地实施 k1&9 bgI
appropriate 适当的,合适的; k4+vI1Cs
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appropriate authorization 适当的授权 /wDf,Hduz
appropriateness of audit evidence 审计证据的适当性 EQ%o oAb8
approval 批准,核准 :saP
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assertion (会计报表上的)认定;确认 }[+uHR6L
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;lObqs*?>
asset 资产,财产 O9ex=m `L
asset restructuring 资产重组 c~0kZA6
assignment of duties 职责的划分 x $uhkP
assistant 助理,助理人员 4v[y^P
associated company 联属公司,联营公司 A?R`~*Q5
association 联合,结合;协会,社团 2 6#p,P
assumption 假设,假定 Y ^^4n$
at a given date 在某一特定时日 {FIzoR"
attestation 鉴证,公证 '9\cIni0
attestation service 鉴证服务 Ny^ 1#R
audit adjustment 审计调整 xHgC':l(0
audit areas 审计领域 y2W+YV*
audit conclusion 审计结论 t]K20(FSN
audit effectiveness 审计效果 Q2
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audit efficiency 审计效率 la[
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audit engagement letter 审计业务约定书 gt{kjrTv&
audit evidence 审计证据 s`yzeo
audit fee 审计费 <AgB"y@
audit files 审计档案 U]hqRL
audit findings 审计中发现的事项 ~J
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audit implementation stage 审计实施阶段 ?
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audit mark 审计标识 s8-RXEPb
audit materiality 审计重要性 \'|n.1Fr
audit method 审计方法 W3:j Z:
audit objective 审计目标,审计目的 C?qRZB+W#
audit of financial statements 会计报表审计,财务报表审计 Wf
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audit opinion 审计意见 [f+wP|NKL
audit period 被审计期间,被审计年度 M CC4'
audit plan 审计计划 n#!c!EfG
audit planning 编制审计计划,制定审计计划,审计计划 pg{VKrT`
audit planning stage 审计计划阶段 l";Yw]:^
audit procedure 审计程序 FjCGD4x1N
audit programme 审计程序表,具体审计计划 sL@\,]Y
audit report 审计报告 3IxC@QR
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7@@g|l]
audit report with a qualified opinion 有保留意见的审计报告 aM5]cc%
audit report with an adverse opinion 否定意见的审计报告 ^IT
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audit report with dual dates 双重日期审计报告 +4yre^gC
audit reporting stage 审计报告阶段 h,/Aq
audit responsibility 审计责任 UL[,A+X8D
audit results 审计结果 SkuR~!
audit risk 审计风险 _[rFnyC+0V
audit sampling 审计抽样 ?]><#[?'L
audit sampling techniques 审计抽样方法,审计抽样技术 "B'c;0@q
audit strategies 审计策略 U["0B8
audit summary 审计总结,审计小结 ;nS
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audit team 审计小组 |d0ZB_ci
audit test 审计测试 y:)^*2GA-B
audit trail 审计轨迹 cWW?@_
audit work 审计工作 vW?\bH7}I
audit working paper 审计工作底稿 C1^%!)
audited financial statement 审计会计报表,已审计财务报表 >/ay'EyY;>
Auditing Guidelines (the~) 审计规范指南 O2fq9%lk
auditing standards 审计准则 o`f^ m
audit-oriented working paper (审计)业务类工作底稿 3(e_2v
authorisation 授权 _?-oPb
authorisation of transaction 交易的授权 5W)ST&YPL*
availability 可获得性 @43psq1
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balance 余额;差额;平衡 prZ
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balance sheet 资产负债表 'K4FS
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bank 银行 a``|sn9
bank account 银行账户,银行户头 5x+]uABE
bank statement 银行对账单 zRna=h!
barter transaction 易货交易,以物换物交易 d,GOP_N8I
basis of audit 审计依据 y#'hOSR2
basis of preparation (会计报表的)编制基础 }{R*pmv$bN
book of account 账目,账簿 uZ
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borrowing 借款,贷款,借债 lpG%rN!
branch 分支,分支机构,分店 hDxq9EF
brought forward (账户余额等的)承上年,承上期,承上页 'xH^ksb "
budget 预算 ?xR7Ii3
building 建筑物;大楼 M
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business conditions 业务情况,经营情况 2 .3_FXSt
business licence (企业等的)营业执照 %:aXEjm@
business relation 业务关系 X+!+&RAN*
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