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 UQaLhKv:
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审计词汇英汉对照 Q'~kWmLf
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ability to continue as a going concern 持续经营能力 2S&e!d-
acceptability 可接受性,可接受程度 xKWqDt
acceptable level of detection risk 检查风险的可接受水平 |o6
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acceptance of engagement 接受委托 z~L''X7g
accepting the engagement for the first time 首次接受委托 [!]a'
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access to asset 对资产的接触 wV+ W(
according to 根据,依据,依照 Sav]Kxq{
account balance 账户余额 @HxEp;*NH"
account for 对……进行会计处理,核算;解释 "yCCei,hA?
accounting 会计,会计学 ^I~2t|}
accounting advisory serve 会计咨询服务 c$rkbbf~V
accounting firm 会计师事务所 x9Y1v1!5Pu
accounting information 会计信息,会计资料 .mn`/4
accounting period 会计期间 >N@tInE
accounting policies 会计政策 \{t#V
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accounting professional bodies 会计职业组织,会计职业团体 <|cnQj*
accounting records 会计记录 k<Z^93 S
accounting responsibility 会计责任 [4"1TyW
accounting service 会计服务 QM2Y?."#
accounting standards 会计准则 l~;H~h!h/
Accounting Standards for Business Enterprises 企业会计准则 nT..+J)
accounting system 会计系统 :'91qA%Wr
accounting treatment 会计处理 = I,O+^
accuracy 准确性,精确性 svCD&~|K#
additional audit procedures 追加审计程序 6v(}<2~
addressee 收件人,收信人 .+MJ' bW
Administration of State-owned Assets (the~) 国有资产管理局 Bw;sg;
administrative laws and regulations 行政法规 ?:vp3f#
adverse impact 不利影响,负面影响 z8_m<uewz
adverse opinion 反对意见 'iA#lKG
advisory group 咨询组,顾问组 L6./b;
agency fee 代理费,代理费用 C8rD54A'M
aggregate 总计,合计为…… mE'y$5ZxY
alternation of document and record 变造文件和记录 Nz_c]3_j
alternative audit procedures 替代审计程序,备选审计程序 Q1jU{
amend 修改,修订 @X4Ur+d
amortisation 摊销 (+68s9XS7
analytical capacity 分析能力 @wy|l)%
analytical procedures 分析性程序 k!3X4;F!_
annual financial statements 年度会计报表,年度财务报表 _BO:~x
appendix 附录,附表 ig<Eyr
applicable 适用的 I_6N
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applicable laws and regulations 适用的法规 $}V<Um
application systems 应用系统 0]4kR8R3[
apply consistently 一贯地执行,一贯地实施 qYR
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appropriate 适当的,合适的; xI}o8G KQq
征用,挪用 o(w!x!["
appropriate authorization 适当的授权 3:@2gp!tq
appropriateness of audit evidence 审计证据的适当性 $3<,"&;Ecs
approval 批准,核准 c[\ :^w^I6
assertion (会计报表上的)认定;确认 F-[zuYGp
assessed level of control risk 对控制风险的评估,控制风险的评估水平 T6m#sVq
asset 资产,财产 ^!^6 | [
asset restructuring 资产重组 QEKSbxL\W
assignment of duties 职责的划分 d0Xb?-
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assistant 助理,助理人员 vQ/}E@?u
associated company 联属公司,联营公司 rqW[B/a{
association 联合,结合;协会,社团 $&~/`MxE
assumption 假设,假定 <~;; iM6
at a given date 在某一特定时日 QA>(}u\+
attestation 鉴证,公证 (XA=d
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attestation service 鉴证服务 ,Tc3koi
audit adjustment 审计调整 <6QG7i
audit areas 审计领域 YL-/z4g
audit conclusion 审计结论 _a1 =?
audit effectiveness 审计效果 CT,caa
audit efficiency 审计效率 OzY55
audit engagement letter 审计业务约定书 D,q=?~
audit evidence 审计证据 jXA!9_L7
audit fee 审计费 S$J}>a#Ry
audit files 审计档案 DTmv2X
audit findings 审计中发现的事项 WeDeD\zy
audit implementation stage 审计实施阶段 !`=ms1%U
audit mark 审计标识 kms&o=^
audit materiality 审计重要性 MJNY#v3
audit method 审计方法 \Zc$X^}vN
audit objective 审计目标,审计目的 <"A|Xv'Q
audit of financial statements 会计报表审计,财务报表审计 ^2f'I iE
audit opinion 审计意见 88}+.-3t$
audit period 被审计期间,被审计年度 Ww5c9orXn
audit plan 审计计划 j1_ E^
audit planning 编制审计计划,制定审计计划,审计计划 <X[TjP
audit planning stage 审计计划阶段 y_O [r1MF
audit procedure 审计程序 vvA=:J4/i)
audit programme 审计程序表,具体审计计划 !Ic;;<
audit report 审计报告 . K`OEdr<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _Gs*4:
audit report with a qualified opinion 有保留意见的审计报告 3sG7G:4
audit report with an adverse opinion 否定意见的审计报告 OQzJRu)mF#
audit report with dual dates 双重日期审计报告 s2f95<B
audit reporting stage 审计报告阶段 @sQ^6FK0G
audit responsibility 审计责任 Ci%u =%(
audit results 审计结果 ?#8',:
audit risk 审计风险 5`qt82Qm
audit sampling 审计抽样 }OY]mAv-B
audit sampling techniques 审计抽样方法,审计抽样技术 ' >(])Oq,
audit strategies 审计策略 Z$qFjWp
audit summary 审计总结,审计小结 3TUW+#[Gu
audit team 审计小组 z _qy>
audit test 审计测试 'J^ M`/
audit trail 审计轨迹 W>C!V
audit work 审计工作 O7@CAr
audit working paper 审计工作底稿 |GuIp8~
audited financial statement 审计会计报表,已审计财务报表 `nBCCz'Y!
Auditing Guidelines (the~) 审计规范指南 s_]p6M
auditing standards 审计准则 Bz}Dgbb
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 .d<
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authorisation of transaction 交易的授权 eXJt9olI
availability 可获得性 m87,N~DP
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balance 余额;差额;平衡 >55c{|"@L
balance sheet 资产负债表 89@\AjI
bank 银行 49f- u
bank account 银行账户,银行户头 }~P%S(zB
bank statement 银行对账单 IV{,'+hT
barter transaction 易货交易,以物换物交易 rfqw/o
basis of audit 审计依据 8r
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basis of preparation (会计报表的)编制基础 p.KX[I
book of account 账目,账簿 _^4\z*x
borrowing 借款,贷款,借债 F#=XJYG1
branch 分支,分支机构,分店 gfQ&U@N
brought forward (账户余额等的)承上年,承上期,承上页 P.*J'q 28
budget 预算 <>aBmJs4
building 建筑物;大楼 -q7A\8C
business conditions 业务情况,经营情况 K/RQ-xd4
business licence (企业等的)营业执照 /CpUq;^
business relation 业务关系 a%*l]S0z"
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