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 th<]L<BP/
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ability to continue as a going concern 持续经营能力 !<)_ F
acceptability 可接受性,可接受程度 r/v&tU
acceptable level of detection risk 检查风险的可接受水平 ^/uGcz|.
acceptance of engagement 接受委托 I6fpXPP).
accepting the engagement for the first time 首次接受委托 {MtB!x
access to asset 对资产的接触
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according to 根据,依据,依照 ?x0yiV~dL
account balance 账户余额 P:TpB6.=q
account for 对……进行会计处理,核算;解释 3{z|301<m
accounting 会计,会计学 0_EF7`T
accounting advisory serve 会计咨询服务 K_aN7?#.v`
accounting firm 会计师事务所 {|%O)fr,
accounting information 会计信息,会计资料 6.jZy~
accounting period 会计期间 O+$70
accounting policies 会计政策 -T8
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accounting professional bodies 会计职业组织,会计职业团体 l.juys8s
accounting records 会计记录 !O-+h0Z
accounting responsibility 会计责任 Y<+4>Eh
accounting service 会计服务 a*hThr+$M
accounting standards 会计准则 rZv+K/6*M
Accounting Standards for Business Enterprises 企业会计准则 -(.7/G'Vk>
accounting system 会计系统 6~S0
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accounting treatment 会计处理 d/&|%Z
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accuracy 准确性,精确性 #77UKYj2L-
additional audit procedures 追加审计程序 o;mIu#u
addressee 收件人,收信人 g@
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Administration of State-owned Assets (the~) 国有资产管理局 "Zk6B"o)
administrative laws and regulations 行政法规 c5R{Sl
adverse impact 不利影响,负面影响 {p
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adverse opinion 反对意见 4QNR_w
advisory group 咨询组,顾问组 uH[0kh
agency fee 代理费,代理费用 ^j %UZ
aggregate 总计,合计为…… ;Y^RF?un
alternation of document and record 变造文件和记录 obq}#
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 ;%<4U^2
amortisation 摊销 Ol[gck|~
analytical capacity 分析能力 jVIpbG44
analytical procedures 分析性程序 !&lPdEc@T
annual financial statements 年度会计报表,年度财务报表 Ak Tw?v'
appendix 附录,附表 D3xaR
applicable 适用的 ;vdgF
applicable laws and regulations 适用的法规 LDeVNVM
application systems 应用系统 %Z yPK,("
apply consistently 一贯地执行,一贯地实施 hH}/v0_ jb
appropriate 适当的,合适的; [r8 d+
征用,挪用 H>f{3S-%
appropriate authorization 适当的授权 Ba0D"2CgY
appropriateness of audit evidence 审计证据的适当性 kVnyX@
approval 批准,核准 2
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assertion (会计报表上的)认定;确认 Z!reX6
assessed level of control risk 对控制风险的评估,控制风险的评估水平 (N|xDl&;
asset 资产,财产 I;-5]/,
asset restructuring 资产重组 +3>/,w(x
assignment of duties 职责的划分 >;v0
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assistant 助理,助理人员 N RSse"
associated company 联属公司,联营公司 >-lL-%N_
association 联合,结合;协会,社团 p0y?GNQ
assumption 假设,假定 ukf\*
at a given date 在某一特定时日 2bnIT>(
attestation 鉴证,公证 JK"uj%
attestation service 鉴证服务 N>%KV8>{L
audit adjustment 审计调整 3b@1Zahz
audit areas 审计领域 Z4ov
audit conclusion 审计结论 BJxmW's/
audit effectiveness 审计效果 NoZ4['NI\
audit efficiency 审计效率 OW}j4-~wL
audit engagement letter 审计业务约定书 14 'x-w^~k
audit evidence 审计证据 MZW
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audit fee 审计费 X]MM7hMuR
audit files 审计档案 -^Km}9g
audit findings 审计中发现的事项 h$ iyclX
audit implementation stage 审计实施阶段 )|R0_9CLV
audit mark 审计标识 ioa_AG6B
audit materiality 审计重要性 @-@rG>y^:
audit method 审计方法 zRoEx1
audit objective 审计目标,审计目的 a~>0JmM+N
audit of financial statements 会计报表审计,财务报表审计 N|d.!Q;V.y
audit opinion 审计意见 u$,Wyi )L
audit period 被审计期间,被审计年度 =tRe3o0(
audit plan 审计计划 3KFrVhB=
audit planning 编制审计计划,制定审计计划,审计计划 `[ ` *@O(y
audit planning stage 审计计划阶段 ae#HA[\0G
audit procedure 审计程序 B
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audit programme 审计程序表,具体审计计划 W<N QUf[=
audit report 审计报告 pD_eo6xX
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2a(yR>#
audit report with a qualified opinion 有保留意见的审计报告 gc:p@<
audit report with an adverse opinion 否定意见的审计报告 ^=Tu>{uD
audit report with dual dates 双重日期审计报告 +6)kX4
audit reporting stage 审计报告阶段 ~K#_'Ldrd
audit responsibility 审计责任 \3(|c#c
audit results 审计结果 \v
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audit risk 审计风险 $17
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audit sampling 审计抽样 hOL y*%
audit sampling techniques 审计抽样方法,审计抽样技术 _KhEwd
audit strategies 审计策略 'j<:FUDJ
audit summary 审计总结,审计小结 0/00W6r0
audit team 审计小组 ;7^j-6
audit test 审计测试 `Y({#U
audit trail 审计轨迹 3g#=sd!0O@
audit work 审计工作 2\CkX
audit working paper 审计工作底稿 nP{sCH 1
audited financial statement 审计会计报表,已审计财务报表 19w,'}CGk
Auditing Guidelines (the~) 审计规范指南 9k+&fyy
auditing standards 审计准则 3G/ mB
audit-oriented working paper (审计)业务类工作底稿 b}*@=X=4o
authorisation 授权 {p*hN i)0
authorisation of transaction 交易的授权 tqwk?[y}+l
availability 可获得性 K-Dk2(x
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balance 余额;差额;平衡 U>B5LU9&
balance sheet 资产负债表 C|~JPcl
bank 银行 'UXj\vJ3E
bank account 银行账户,银行户头 Q~Sv2
bank statement 银行对账单 G5nj,$F+
barter transaction 易货交易,以物换物交易 :*&9TNUE@
basis of audit 审计依据 >?{iv1
basis of preparation (会计报表的)编制基础 60~>f)vu
book of account 账目,账簿 OxHw1k
borrowing 借款,贷款,借债 q~'
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branch 分支,分支机构,分店 #9hXZr/8
brought forward (账户余额等的)承上年,承上期,承上页 7k#${,k
budget 预算 fF9oYOh|
building 建筑物;大楼 J,0WQQnb
business conditions 业务情况,经营情况 l
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business licence (企业等的)营业执照 :
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business relation 业务关系 qnk,E-
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