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 BkJNu_{m?
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审计词汇英汉对照 ?X~U[dV?
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ability to continue as a going concern 持续经营能力 W8Aii'Q8C/
acceptability 可接受性,可接受程度 {N`<THPP
acceptable level of detection risk 检查风险的可接受水平 .?LP$O=
acceptance of engagement 接受委托 hM~zO1XW
accepting the engagement for the first time 首次接受委托 3fhlMOm
access to asset 对资产的接触
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according to 根据,依据,依照 0})mCVBY
account balance 账户余额 #9u2LK
account for 对……进行会计处理,核算;解释 RJ~I?{yR0[
accounting 会计,会计学 cRS2v--\-
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 sY@x(qkIOc
accounting information 会计信息,会计资料 <p\iB'y
accounting period 会计期间 /8"9sf*
accounting policies 会计政策 K[M[0D
accounting professional bodies 会计职业组织,会计职业团体 m6YDyQC
accounting records 会计记录 m\;@~o'k
accounting responsibility 会计责任 5~E'21hJ
accounting service 会计服务 +lED6]+%
accounting standards 会计准则 :}3;z'2]l
Accounting Standards for Business Enterprises 企业会计准则 (f>~+-IL
accounting system 会计系统 THf*<|
accounting treatment 会计处理 $|n#L6k
accuracy 准确性,精确性 jyFXAs2
additional audit procedures 追加审计程序 Av"^uevfs
addressee 收件人,收信人 h+d3 JM
Administration of State-owned Assets (the~) 国有资产管理局 L>{p>
administrative laws and regulations 行政法规 L6f$ID:
adverse impact 不利影响,负面影响 5@< D6>6
adverse opinion 反对意见 VtzX I2.2
advisory group 咨询组,顾问组 i2Cw#x0s
agency fee 代理费,代理费用 `&!J6)OJ
aggregate 总计,合计为…… ar[*!:!
alternation of document and record 变造文件和记录 #azD&6`
alternative audit procedures 替代审计程序,备选审计程序 '
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amend 修改,修订 -1 <*mbb0
amortisation 摊销 f]37Xl%I
analytical capacity 分析能力 iU9> qJ]
analytical procedures 分析性程序 ZI NqIfc
annual financial statements 年度会计报表,年度财务报表 UCL aCt -
appendix 附录,附表 8}<4f|?
applicable 适用的 \SQ wIM
applicable laws and regulations 适用的法规 n2(@uT&>
application systems 应用系统 kSq1Q#Bxq
apply consistently 一贯地执行,一贯地实施 7qT>wCVT
appropriate 适当的,合适的; C,#FH}
征用,挪用 5V"g,]'Nd
appropriate authorization 适当的授权 <yz&>
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appropriateness of audit evidence 审计证据的适当性 l4smAT
approval 批准,核准 Y1Sfhs)
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 64w4i)?eM[
asset 资产,财产 W*/0[|n*
asset restructuring 资产重组
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assignment of duties 职责的划分
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assistant 助理,助理人员 72;ot`
associated company 联属公司,联营公司 ,sln0
association 联合,结合;协会,社团 6|AD]/t^K
assumption 假设,假定 $2lPUQZ<5
at a given date 在某一特定时日 41Htsj
attestation 鉴证,公证 +8~C&K
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attestation service 鉴证服务 :UDT!
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audit adjustment 审计调整 %jnSJjcq
audit areas 审计领域 Ut
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audit conclusion 审计结论 sfwlv^
audit effectiveness 审计效果 w] =q>p
audit efficiency 审计效率 w\QMA3
audit engagement letter 审计业务约定书 Ln
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audit evidence 审计证据 8fX<,*#I
audit fee 审计费 u[;,~eB%w
audit files 审计档案 [/iT D=
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audit findings 审计中发现的事项 JLFZy\
audit implementation stage 审计实施阶段 %
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audit mark 审计标识 W]U},g8Z
audit materiality 审计重要性 TE!+G\@
audit method 审计方法 e
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audit objective 审计目标,审计目的 @
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audit of financial statements 会计报表审计,财务报表审计 ^qP}/H[QT
audit opinion 审计意见 \WN,.
audit period 被审计期间,被审计年度 T_=iJ: Q
audit plan 审计计划 l6O8:XI
audit planning 编制审计计划,制定审计计划,审计计划 MzudCMF
audit planning stage 审计计划阶段 {} gr\
audit procedure 审计程序 L/sMAB
audit programme 审计程序表,具体审计计划 1{pU:/_W
audit report 审计报告 BJ,9C.|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >*FH JCe
audit report with a qualified opinion 有保留意见的审计报告 M7JQw/,xs
audit report with an adverse opinion 否定意见的审计报告 %zCV>D
audit report with dual dates 双重日期审计报告 yl'@p5n
audit reporting stage 审计报告阶段 MR{JMo=r
audit responsibility 审计责任 LqA&@
audit results 审计结果 U1!#TD)@
audit risk 审计风险 quGvq"Y>
audit sampling 审计抽样 GL<u#[
audit sampling techniques 审计抽样方法,审计抽样技术 IVblSiFF
audit strategies 审计策略 |{en){:
audit summary 审计总结,审计小结 g{d(4=FM
audit team 审计小组
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audit test 审计测试 8\H*Z2yF+
audit trail 审计轨迹 ^+'[:rE
audit work 审计工作 znxP.=GB
audit working paper 审计工作底稿 vz1yH%~E
audited financial statement 审计会计报表,已审计财务报表 CfMCc:8mL
Auditing Guidelines (the~) 审计规范指南 ~aZy52H_#.
auditing standards 审计准则 vdt ":
audit-oriented working paper (审计)业务类工作底稿 _b)=ERBbCo
authorisation 授权 pdFa]
authorisation of transaction 交易的授权 lNwqWOWy
availability 可获得性 =]swhF+l-
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balance 余额;差额;平衡 2b i:Q9
balance sheet 资产负债表
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bank 银行 'Jl |-RUd
bank account 银行账户,银行户头 + <4gJoI
bank statement 银行对账单 Jdc{H/10
barter transaction 易货交易,以物换物交易 |DBj<|SX
basis of audit 审计依据 }#Gq*^w
basis of preparation (会计报表的)编制基础 %/:0x:ns
book of account 账目,账簿 BD.>aAi!
borrowing 借款,贷款,借债 Am @o}EC
branch 分支,分支机构,分店 HkL`-
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brought forward (账户余额等的)承上年,承上期,承上页 pcrarj
budget 预算 mN&B|KWU
building 建筑物;大楼 YQ7\99tj
business conditions 业务情况,经营情况 Ua2wa A
business licence (企业等的)营业执照 XTro;R=#
business relation 业务关系 2.>aL
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