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 vK
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ability to continue as a going concern 持续经营能力 ?]SSmZpk
acceptability 可接受性,可接受程度 7<['4*u
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 f"j~{b7
accepting the engagement for the first time 首次接受委托 86$9)UI
access to asset 对资产的接触 t
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according to 根据,依据,依照 jFfuT9oId
account balance 账户余额 ;:NW
account for 对……进行会计处理,核算;解释 c.y8 x
accounting 会计,会计学 :G\f(2@
accounting advisory serve 会计咨询服务 ~p^&`FA
accounting firm 会计师事务所 )OxcJPo
accounting information 会计信息,会计资料 3(l^{YC+[7
accounting period 会计期间 /pni_-l*
accounting policies 会计政策 _Vr>/f
accounting professional bodies 会计职业组织,会计职业团体 v1wMXOR
accounting records 会计记录 57*`y'CW
accounting responsibility 会计责任 'B0=
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accounting service 会计服务 `MtI>x
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accounting standards 会计准则 ibo{!>m
Accounting Standards for Business Enterprises 企业会计准则 gwwYz]'d>r
accounting system 会计系统 Kt5;GUV
accounting treatment 会计处理 nS'hdeoW
accuracy 准确性,精确性 R:8\z0"L*
additional audit procedures 追加审计程序 ]Gm"U!h*
addressee 收件人,收信人 7jP
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Administration of State-owned Assets (the~) 国有资产管理局 ,tBb$T)7<
administrative laws and regulations 行政法规 6'+;5 M!
adverse impact 不利影响,负面影响 ak]:ir`o
adverse opinion 反对意见 V*HkFT
advisory group 咨询组,顾问组 _GSl}\
agency fee 代理费,代理费用 f&x7g. I
aggregate 总计,合计为…… !*#2~$:
alternation of document and record 变造文件和记录 G*.}EoA
alternative audit procedures 替代审计程序,备选审计程序 = rDoXm
amend 修改,修订 vqDd][ n
amortisation 摊销 CYD+o
analytical capacity 分析能力 a(-
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analytical procedures 分析性程序 .
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annual financial statements 年度会计报表,年度财务报表 ,
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appendix 附录,附表 /~RY{ c@#L
applicable 适用的 uR#aO''
applicable laws and regulations 适用的法规 NVqJN$z
application systems 应用系统 T 2Uu/^
apply consistently 一贯地执行,一贯地实施 znm3b8ns
appropriate 适当的,合适的; wJ
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征用,挪用 t;g=@o9YA
appropriate authorization 适当的授权 @T>\pP]o
appropriateness of audit evidence 审计证据的适当性 (/6~*<ZGT
approval 批准,核准 F\LAw#IJ
assertion (会计报表上的)认定;确认 QnHb*4<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 xLID@9Hbu
asset 资产,财产 -%R3YU3
asset restructuring 资产重组
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assignment of duties 职责的划分 fGK=lT$
assistant 助理,助理人员 l-?B1gd,l
associated company 联属公司,联营公司 ~MuD`a7#G
association 联合,结合;协会,社团 Yi?X|"\`
assumption 假设,假定 v[-.]b*5A$
at a given date 在某一特定时日 -B+Pl*
attestation 鉴证,公证 \53(D7+
attestation service 鉴证服务 9@'^}c#
audit adjustment 审计调整 W@"s~I6
audit areas 审计领域 |a||oyrN
audit conclusion 审计结论 ST'eJ5P7!5
audit effectiveness 审计效果 J/OG\}
audit efficiency 审计效率 u`K)dH,
audit engagement letter 审计业务约定书 'E
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audit evidence 审计证据 dXwfOC\\
audit fee 审计费 k
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audit files 审计档案 2L\}
audit findings 审计中发现的事项 qIXo_H&\C
audit implementation stage 审计实施阶段 +OEheG8
audit mark 审计标识 x?5D>M/Y
audit materiality 审计重要性 j%_{tB
audit method 审计方法 Q}/2\Q=)j
audit objective 审计目标,审计目的 uP;qs8
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 )1E[CIaXK
audit period 被审计期间,被审计年度 1W@ C]n4
audit plan 审计计划 {lNvKm)w
audit planning 编制审计计划,制定审计计划,审计计划 c~,
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audit planning stage 审计计划阶段 c4\Nuy
audit procedure 审计程序 W>^WNo3YQ$
audit programme 审计程序表,具体审计计划 |DB7o+4
audit report 审计报告 45?aV@
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Dm^Bk?#(
audit report with a qualified opinion 有保留意见的审计报告 jFE1k(2e
audit report with an adverse opinion 否定意见的审计报告 $_ &Lp\
audit report with dual dates 双重日期审计报告 |<:Owd=
audit reporting stage 审计报告阶段 kK62yz,
audit responsibility 审计责任 3c%dErch
audit results 审计结果 B<V8:vOam
audit risk 审计风险 .N:& {$o:
audit sampling 审计抽样 1$+-?:i C
audit sampling techniques 审计抽样方法,审计抽样技术 [.ya&E)
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audit strategies 审计策略 *F4"mr|\
audit summary 审计总结,审计小结 Rix|LKk{
audit team 审计小组 NA=I7I@
audit test 审计测试 VXfp=JE
audit trail 审计轨迹 [m*E[0Hu
audit work 审计工作 ON.1'Wk?
audit working paper 审计工作底稿 ca@?-)
audited financial statement 审计会计报表,已审计财务报表 \E}YtN#
Auditing Guidelines (the~) 审计规范指南 G@.TE7a2Z
auditing standards 审计准则 zYCS K~-GW
audit-oriented working paper (审计)业务类工作底稿 vOF"p4 ^ 3
authorisation 授权 9Q*T'+V
authorisation of transaction 交易的授权 XWuHH;~*L
availability 可获得性 E((U=P}+g
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balance 余额;差额;平衡 W`vgH/lSnZ
balance sheet 资产负债表 L
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bank 银行 3?n2/p
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bank account 银行账户,银行户头 {/u}
bank statement 银行对账单 *_qLLJg
barter transaction 易货交易,以物换物交易 mi`jY0e2
basis of audit 审计依据 w$`[C+L
basis of preparation (会计报表的)编制基础 SJ
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book of account 账目,账簿 p-qt?A
borrowing 借款,贷款,借债 [B2g{8{!
branch 分支,分支机构,分店 REK(^1
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brought forward (账户余额等的)承上年,承上期,承上页 "ZHA.M]`
budget 预算 WP}NHz4H
building 建筑物;大楼 )XFaVkQ}
business conditions 业务情况,经营情况 1:.I0x!
business licence (企业等的)营业执照 +N3f{-{"Yo
business relation 业务关系 &"R`:`XF
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