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 ]#^v754X^T
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审计词汇英汉对照 >FwK_Zd'
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ability to continue as a going concern 持续经营能力 Fc5t,P
acceptability 可接受性,可接受程度 y42C
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acceptable level of detection risk 检查风险的可接受水平 ll4CF}k
acceptance of engagement 接受委托 [UI>SN
accepting the engagement for the first time 首次接受委托 :M6v<Kg{;
access to asset 对资产的接触 A|
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according to 根据,依据,依照 > B@ c74
account balance 账户余额 ./k7""4
account for 对……进行会计处理,核算;解释 czD"mI!
accounting 会计,会计学 y<
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accounting advisory serve 会计咨询服务 `HQ)][
accounting firm 会计师事务所 15Mtlb
accounting information 会计信息,会计资料 iLuC_.'u=
accounting period 会计期间 *}lLV.+A
accounting policies 会计政策 r
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accounting professional bodies 会计职业组织,会计职业团体 6d6cZGS[:
accounting records 会计记录 s __xBY
accounting responsibility 会计责任 mXp#6'a
accounting service 会计服务 M['O`^
accounting standards 会计准则 !9_(y~g{N
Accounting Standards for Business Enterprises 企业会计准则 =b:XL#VA
accounting system 会计系统 )8W! |
accounting treatment 会计处理 yj&GJuNb~
accuracy 准确性,精确性 F6[F~^9D
additional audit procedures 追加审计程序 <z,)4z++
addressee 收件人,收信人 j@z IJ
Administration of State-owned Assets (the~) 国有资产管理局 K$h\<_V
administrative laws and regulations 行政法规 ?QT6q]|d0+
adverse impact 不利影响,负面影响 z eT`kZ
adverse opinion 反对意见 -9t"$)&
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 _Pqq*
aggregate 总计,合计为…… OLb s~
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alternation of document and record 变造文件和记录 &/WM:]^?0)
alternative audit procedures 替代审计程序,备选审计程序 6(`N!]e*L
amend 修改,修订 MIIl+
amortisation 摊销 C(G.yd
analytical capacity 分析能力 w
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analytical procedures 分析性程序 .<`)`:n+B
annual financial statements 年度会计报表,年度财务报表 z:#]P0
appendix 附录,附表 BeVDTk:
applicable 适用的 K/
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applicable laws and regulations 适用的法规 hYkkr&
application systems 应用系统 bLai@mL&a
apply consistently 一贯地执行,一贯地实施 ?/3wO/7[
appropriate 适当的,合适的; uH9Vj<E$K
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appropriate authorization 适当的授权 ?`U_|Yo
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 Z?'CS|ud
assertion (会计报表上的)认定;确认 fAULuF
assessed level of control risk 对控制风险的评估,控制风险的评估水平 O0#[hY,
asset 资产,财产 bu _ @>`S
asset restructuring 资产重组 R
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assignment of duties 职责的划分 )_jboaNzwI
assistant 助理,助理人员 kzRvLs4xM
associated company 联属公司,联营公司 7_1 Iadb
association 联合,结合;协会,社团 Jj
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assumption 假设,假定 PF`uwx@zH
at a given date 在某一特定时日 7y|U!r"Y
attestation 鉴证,公证 pKc!sdC
attestation service 鉴证服务 o7!A(Eu
audit adjustment 审计调整
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audit areas 审计领域 /(BS<A
audit conclusion 审计结论 3<r7"/5
audit effectiveness 审计效果 ]AY 4bm
audit efficiency 审计效率 }) -V,\
audit engagement letter 审计业务约定书 FTZ=u0
audit evidence 审计证据 F6q=W#~
audit fee 审计费 I3nE]OcW@
audit files 审计档案 w"9h_;'C_
audit findings 审计中发现的事项 PuP"(
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audit implementation stage 审计实施阶段 71nZi`AR
audit mark 审计标识 vMp=\U-~^
audit materiality 审计重要性 U7x
audit method 审计方法 9!n:hhJM
audit objective 审计目标,审计目的 oWY3dc
audit of financial statements 会计报表审计,财务报表审计 #,#_"
audit opinion 审计意见 u;q
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audit period 被审计期间,被审计年度 n>v1<^
audit plan 审计计划 mKe6rEUs|
audit planning 编制审计计划,制定审计计划,审计计划 1yE',9?
audit planning stage 审计计划阶段 FAnz0p+t
audit procedure 审计程序 G!I++M"
audit programme 审计程序表,具体审计计划 (10t,n$
audit report 审计报告 ^&YtZjV
audit report with a disclaimer of opinion 拒绝表示意见审计报告 bPFGQlmIO
audit report with a qualified opinion 有保留意见的审计报告 *1dZs~_
audit report with an adverse opinion 否定意见的审计报告 v"1&xe^4
audit report with dual dates 双重日期审计报告 u;t<rEC2
audit reporting stage 审计报告阶段 YdCl
audit responsibility 审计责任 h2zSOY{su
audit results 审计结果 V4Rs
audit risk 审计风险 wMCMrv
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audit sampling 审计抽样 y ~
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audit sampling techniques 审计抽样方法,审计抽样技术 g4WmUV#wp
audit strategies 审计策略 aftt^h
audit summary 审计总结,审计小结 bDvGFSAH
audit team 审计小组 g&g:HH:
audit test 审计测试 viG= Ap.Th
audit trail 审计轨迹 7-B|B{]
audit work 审计工作 4xW~@meNB
audit working paper 审计工作底稿 66?`7j X
audited financial statement 审计会计报表,已审计财务报表 i<Ms2^
Auditing Guidelines (the~) 审计规范指南 6Mc&=}bV
auditing standards 审计准则 Vl1.]'p_
audit-oriented working paper (审计)业务类工作底稿 ]&]G
authorisation 授权 ^ZsIQ4 @`
authorisation of transaction 交易的授权 Lmjd,t
availability 可获得性 [1(eSH
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balance 余额;差额;平衡 OG<*&V
balance sheet 资产负债表 R WY>`.su
bank 银行 =r/K#hOR\J
bank account 银行账户,银行户头 N#M>2b<A/T
bank statement 银行对账单 : _Y^o
barter transaction 易货交易,以物换物交易 \/1~5mQ+
basis of audit 审计依据 `S((F|Ty=;
basis of preparation (会计报表的)编制基础 :/(G#ZaV
book of account 账目,账簿 bq7+l4CGTv
borrowing 借款,贷款,借债 ]B(}^N>WH
branch 分支,分支机构,分店 s&ox%L4
brought forward (账户余额等的)承上年,承上期,承上页 KN_n :`cH{
budget 预算 O])vR< [
building 建筑物;大楼 |E K6txRb
business conditions 业务情况,经营情况 *=@8t^fa86
business licence (企业等的)营业执照 ek)rsxf1A
business relation 业务关系 GThGV"
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