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 53=5xE= `D
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审计词汇英汉对照 gx,BF#8}
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ability to continue as a going concern 持续经营能力 .hO) R.
acceptability 可接受性,可接受程度 ]U?)_P@}
acceptable level of detection risk 检查风险的可接受水平 iG*@(
acceptance of engagement 接受委托 LE$_qX`L
accepting the engagement for the first time 首次接受委托 3<">1] /,
access to asset 对资产的接触 UolsF-U}'
according to 根据,依据,依照 5~)m6]-6
account balance 账户余额 {B
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account for 对……进行会计处理,核算;解释 _gDEIoBp
accounting 会计,会计学 otaB$Bb
accounting advisory serve 会计咨询服务 EMK>7 aks
accounting firm 会计师事务所 B q/<kEgM
accounting information 会计信息,会计资料
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accounting period 会计期间 )*6]m1
accounting policies 会计政策 XL
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accounting professional bodies 会计职业组织,会计职业团体 YB?yi( "yL
accounting records 会计记录 g>].m8DZ'
accounting responsibility 会计责任 =@BVO@z@
accounting service 会计服务 `?@7T-v
accounting standards 会计准则 ~\HGV+S!g}
Accounting Standards for Business Enterprises 企业会计准则 Jw "fqr
accounting system 会计系统
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accounting treatment 会计处理 dZ]['y%
accuracy 准确性,精确性 ,gY bi-E
additional audit procedures 追加审计程序 >|[ l?`
addressee 收件人,收信人 =Rv
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Administration of State-owned Assets (the~) 国有资产管理局 vxN,oa{hf
administrative laws and regulations 行政法规 x$p_mWC
adverse impact 不利影响,负面影响 +bO]9*g]
adverse opinion 反对意见 CG!7BP\
advisory group 咨询组,顾问组 z''ITX)oG
agency fee 代理费,代理费用 :&59N^So|
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 =]Gw9sge@
alternative audit procedures 替代审计程序,备选审计程序 Y7q=]
amend 修改,修订 xb6y=L
amortisation 摊销 b9 Gq';o
analytical capacity 分析能力 kF,_o/Jc
analytical procedures 分析性程序 W.67};',
annual financial statements 年度会计报表,年度财务报表 T-.Q
appendix 附录,附表 ONr}{T%@/
applicable 适用的 Nj~3FL
applicable laws and regulations 适用的法规 kx3?'=0;5
application systems 应用系统 CGYZEPRR
apply consistently 一贯地执行,一贯地实施 l:Hm|9UZ
appropriate 适当的,合适的; R H^!7W*
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appropriate authorization 适当的授权 xMOq/")
appropriateness of audit evidence 审计证据的适当性 98Dg[O
approval 批准,核准 %t.L;G
assertion (会计报表上的)认定;确认 CRpMpPi@}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 coG_bX?e
asset 资产,财产 on0MhW
asset restructuring 资产重组 4 C7z6VWg
assignment of duties 职责的划分 e"I+5r",
assistant 助理,助理人员 IXA3G7$)
associated company 联属公司,联营公司 u[Ij4h.
association 联合,结合;协会,社团 >^odV
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assumption 假设,假定 >)+-:
at a given date 在某一特定时日 *PSUB{i(
attestation 鉴证,公证 "bhF`,V
attestation service 鉴证服务 ;kE|Vx
audit adjustment 审计调整 WciL
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audit areas 审计领域 \7\7i-Vo
audit conclusion 审计结论 agI"Kh]j?
audit effectiveness 审计效果 I=;.o>
audit efficiency 审计效率 |L }1@0
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audit engagement letter 审计业务约定书 s+omCr|H;A
audit evidence 审计证据 -G|?Kl
audit fee 审计费 *PF}L%K(?
audit files 审计档案 78u9> H
audit findings 审计中发现的事项 RkMs!M
audit implementation stage 审计实施阶段 Zb? u'Vm=u
audit mark 审计标识 :U{$G(
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audit materiality 审计重要性 zxD~W"R:s
audit method 审计方法 26K sP .-
audit objective 审计目标,审计目的 s%Y8;D,~+
audit of financial statements 会计报表审计,财务报表审计 WR<,[*Mv^
audit opinion 审计意见 (H[.\O-`
audit period 被审计期间,被审计年度 To!`
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audit plan 审计计划 9|{t%F=-
audit planning 编制审计计划,制定审计计划,审计计划 l>t0 H($
audit planning stage 审计计划阶段 hKjG/g:#G
audit procedure 审计程序 2d60o~E
audit programme 审计程序表,具体审计计划 Sy0-tK4
audit report 审计报告 U)sw
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 azCod1aL{
audit report with a qualified opinion 有保留意见的审计报告 xj#anr
audit report with an adverse opinion 否定意见的审计报告 ^T< HD
audit report with dual dates 双重日期审计报告 @
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audit reporting stage 审计报告阶段 8N,mp>~
audit responsibility 审计责任 K'@lXA:
audit results 审计结果 FpYeuH
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audit risk 审计风险 <aRsogu"P
audit sampling 审计抽样 o"19{D^.
audit sampling techniques 审计抽样方法,审计抽样技术 FPC^-mD
audit strategies 审计策略 tbm/gOBw
audit summary 审计总结,审计小结 t`!@E#VK
audit team 审计小组 6Qx[W>I
audit test 审计测试 !8@8
audit trail 审计轨迹 ]fdxpqz
audit work 审计工作 .[Nr2w:>
audit working paper 审计工作底稿 $p)e.ZMgE
audited financial statement 审计会计报表,已审计财务报表 ]ME2V
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 2E$K='H:,
audit-oriented working paper (审计)业务类工作底稿 :RG=3T[
authorisation 授权 GpC*w
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authorisation of transaction 交易的授权 K2@],E?e%|
availability 可获得性 6$5?%ZLJ
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balance 余额;差额;平衡 UV#DN`%n
balance sheet 资产负债表 d&owS+B{48
bank 银行 14S_HwX
bank account 银行账户,银行户头 e9p!Caf~I-
bank statement 银行对账单 LUfo@R
barter transaction 易货交易,以物换物交易 1Pp2wpD4iC
basis of audit 审计依据 *a2-Vte
basis of preparation (会计报表的)编制基础 t^|
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book of account 账目,账簿 T$&vk#qr
borrowing 借款,贷款,借债 \<kQ::o1y
branch 分支,分支机构,分店 3cSP1=$*
brought forward (账户余额等的)承上年,承上期,承上页 #J`MR05
budget 预算 -E+LA
building 建筑物;大楼
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business conditions 业务情况,经营情况 +z
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business licence (企业等的)营业执照 F['%?+<3
business relation 业务关系 mFx\[S
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