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 T0Zv.
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 $l!+SLK
acceptable level of detection risk 检查风险的可接受水平 6=xbi{m$
acceptance of engagement 接受委托 }Qo:;&"3
accepting the engagement for the first time 首次接受委托 CkA
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access to asset 对资产的接触 =lqBRut
according to 根据,依据,依照 =/]d\JSp
account balance 账户余额 pX/,s#dY>
account for 对……进行会计处理,核算;解释 K\]I@UTwq
accounting 会计,会计学 ??.9`3CYo
accounting advisory serve 会计咨询服务 Ib665H7w
accounting firm 会计师事务所 nkvkHh
accounting information 会计信息,会计资料 X6lR?6u%|
accounting period 会计期间 _N&]w*ce
accounting policies 会计政策 6su^yt
accounting professional bodies 会计职业组织,会计职业团体 _LUTIqlvi
accounting records 会计记录 Sx%vJYH0
accounting responsibility 会计责任 p4-bD_
accounting service 会计服务 GMO|A.bzzN
accounting standards 会计准则 yxU??#v|g
Accounting Standards for Business Enterprises 企业会计准则 NiTLQ"~e
accounting system 会计系统 ~Q
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accounting treatment 会计处理 }R -azN;
accuracy 准确性,精确性 C/L+:b&x~
additional audit procedures 追加审计程序 {_i.IPp~
addressee 收件人,收信人 MVpk/S%W
Administration of State-owned Assets (the~) 国有资产管理局 $5;RQNhXh
administrative laws and regulations 行政法规 7f9i5E1
adverse impact 不利影响,负面影响 j.L`@
adverse opinion 反对意见 .`ppp!:a4
advisory group 咨询组,顾问组 5%
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agency fee 代理费,代理费用 `*nK@:
aggregate 总计,合计为…… M!ra3Y
alternation of document and record 变造文件和记录 !z.C}n5F
alternative audit procedures 替代审计程序,备选审计程序 Py)'%e
amend 修改,修订 @94_'i7\
amortisation 摊销
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analytical capacity 分析能力 _+\hDV>v
analytical procedures 分析性程序 C/!c? $J
annual financial statements 年度会计报表,年度财务报表 K{)YnY_E;
appendix 附录,附表 K&WNtk3hT
applicable 适用的 D|1pBn.b]'
applicable laws and regulations 适用的法规 #
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application systems 应用系统 H' [#x2
apply consistently 一贯地执行,一贯地实施 p|D-ez8
appropriate 适当的,合适的; ;i2N`t2
征用,挪用 3 #zwY
appropriate authorization 适当的授权 '5mzlR
appropriateness of audit evidence 审计证据的适当性 ?OU+)kgzh
approval 批准,核准 mQOYjy3
assertion (会计报表上的)认定;确认 v<`1z?dch
assessed level of control risk 对控制风险的评估,控制风险的评估水平 y ~
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asset 资产,财产 ]qJ6#sAw75
asset restructuring 资产重组 UJ'}p&E
assignment of duties 职责的划分 Q7]VB p4
assistant 助理,助理人员 wb>>bV+U
associated company 联属公司,联营公司 :X`Bc"
association 联合,结合;协会,社团 +P~E5
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assumption 假设,假定 I\0mmdi73
at a given date 在某一特定时日 2HNH@K
attestation 鉴证,公证 o >=YoG
attestation service 鉴证服务 A@wRP8<GKj
audit adjustment 审计调整 %0PZZl5b
audit areas 审计领域 H:ar&o#(
audit conclusion 审计结论 qR~s&SC#
audit effectiveness 审计效果 nx(O]R,Sw
audit efficiency 审计效率 "Iy @PR?>
audit engagement letter 审计业务约定书 $h Isab_
audit evidence 审计证据 5O9Oi:-!c
audit fee 审计费 Ah2%LXdHA
audit files 审计档案 *q%)q
audit findings 审计中发现的事项 _BcYS
audit implementation stage 审计实施阶段 "-N)TIzLX
audit mark 审计标识 <mc[-To
audit materiality 审计重要性 nD\X3g`V
audit method 审计方法 RN?z)9!
audit objective 审计目标,审计目的 W`C&$v#
audit of financial statements 会计报表审计,财务报表审计 -4JdKO
audit opinion 审计意见 i6[,m*q~2x
audit period 被审计期间,被审计年度 A#mf*]'
audit plan 审计计划 urHQb5|T}
audit planning 编制审计计划,制定审计计划,审计计划 P]Z}%
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audit planning stage 审计计划阶段 #![i
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audit procedure 审计程序 lA39$oJ
audit programme 审计程序表,具体审计计划
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audit report 审计报告 I
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 7oPBe1P,K+
audit report with a qualified opinion 有保留意见的审计报告 n8zh;vuJ
audit report with an adverse opinion 否定意见的审计报告 ChLU(IPo6
audit report with dual dates 双重日期审计报告 9-+6Ed^2
audit reporting stage 审计报告阶段 FU0&EO
audit responsibility 审计责任 p&F=<<C
audit results 审计结果 |52VHW8c
audit risk 审计风险 "[=Ee[/
audit sampling 审计抽样 GA6)O-^G
audit sampling techniques 审计抽样方法,审计抽样技术 bQk5R._got
audit strategies 审计策略 XcA4EBRj
audit summary 审计总结,审计小结 S
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audit team 审计小组 O{rgZ/4Au
audit test 审计测试 apUV6h-v
audit trail 审计轨迹 S<Q6b_D
audit work 审计工作 J4te!,
audit working paper 审计工作底稿 `xkJ.,#Io
audited financial statement 审计会计报表,已审计财务报表 &^thKXEC
Auditing Guidelines (the~) 审计规范指南 |pr~Ohz
auditing standards 审计准则 uH]n/Kv1,
audit-oriented working paper (审计)业务类工作底稿 Z94D<X"
authorisation 授权 p&bQ_ XOH
authorisation of transaction 交易的授权 il-v>GJU7{
availability 可获得性 .N]^g#
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balance 余额;差额;平衡 8|7fd|6~
balance sheet 资产负债表 *#EyfMz-B
bank 银行 A20_a;V
bank account 银行账户,银行户头 udg;jR-^
bank statement 银行对账单 ?S!lX[#v
barter transaction 易货交易,以物换物交易 PG)dIec
basis of audit 审计依据 R\yw9!ESd
basis of preparation (会计报表的)编制基础 xYRL4
book of account 账目,账簿 CQ sVGn{x
borrowing 借款,贷款,借债 }(J6zo9(x
branch 分支,分支机构,分店 +(r8SnRX
brought forward (账户余额等的)承上年,承上期,承上页 H5/%"1Q
budget 预算 z;'"c3qG8
building 建筑物;大楼 u9m"{KnV
business conditions 业务情况,经营情况 s BF>a|
business licence (企业等的)营业执照 E](Ood
business relation 业务关系 Qd]-i3^0
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