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 H~lvUHN
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审计词汇英汉对照 MD[;Ha
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ability to continue as a going concern 持续经营能力 +*x9$LSD
acceptability 可接受性,可接受程度 vg*~t3{ L
acceptable level of detection risk 检查风险的可接受水平 9rgvwko
acceptance of engagement 接受委托 y`J8ha
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accepting the engagement for the first time 首次接受委托 OF O,5
access to asset 对资产的接触 y`8jz,&.
according to 根据,依据,依照 c2fw;)j&X
account balance 账户余额 &L r~x#Wx
account for 对……进行会计处理,核算;解释 .FA99|:
accounting 会计,会计学 oh,29Gg
accounting advisory serve 会计咨询服务 yhd]s0(!
accounting firm 会计师事务所 9~4@AGL
accounting information 会计信息,会计资料 x,TnYqT^
accounting period 会计期间 `a9iq>
accounting policies 会计政策 ev1:0P
accounting professional bodies 会计职业组织,会计职业团体 !>EK
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accounting records 会计记录 3|4<SMm
accounting responsibility 会计责任
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accounting service 会计服务 DJ|lel/'
accounting standards 会计准则 LU+}iA)
Accounting Standards for Business Enterprises 企业会计准则 - 9a4ej5
accounting system 会计系统 Xx ou1l!
accounting treatment 会计处理 Qn)AS1pL+
accuracy 准确性,精确性 u0nIr9
additional audit procedures 追加审计程序 2Wr^#PY60
addressee 收件人,收信人 W:O p\
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 +nL#c{
adverse impact 不利影响,负面影响 XUTsW,WC
adverse opinion 反对意见 gB]jLe
advisory group 咨询组,顾问组 T%w5%{dqJ
agency fee 代理费,代理费用 [R<>3}50Y
aggregate 总计,合计为…… )Kq@ m1>@
alternation of document and record 变造文件和记录 @x_0AkZU
alternative audit procedures 替代审计程序,备选审计程序 `Nv P)|
amend 修改,修订 =4g
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amortisation 摊销 )&qr2Cm*
analytical capacity 分析能力 {2U3
analytical procedures 分析性程序 X~Hm.qIR
annual financial statements 年度会计报表,年度财务报表 3;3 cTXR?=
appendix 附录,附表 L+8O
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applicable 适用的 JV?d/[u,
applicable laws and regulations 适用的法规 o^b5E=?>C
application systems 应用系统 .pIO<ZAFT
apply consistently 一贯地执行,一贯地实施 Av!xI
appropriate 适当的,合适的; '~zi~Q7M
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appropriate authorization 适当的授权 :-oMkBS
appropriateness of audit evidence 审计证据的适当性 >.-4CJ])d
approval 批准,核准 -?NAA]P5c@
assertion (会计报表上的)认定;确认 F12$BKDH
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |
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asset 资产,财产 y:Aha#<
asset restructuring 资产重组 W#\{[o
assignment of duties 职责的划分 v1=N?8Hz1
assistant 助理,助理人员 sW76RKX8
associated company 联属公司,联营公司 a
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association 联合,结合;协会,社团 0rxGb} b*
assumption 假设,假定 {+V ]@sz
at a given date 在某一特定时日 AOef1^S=
attestation 鉴证,公证 :"cKxd
attestation service 鉴证服务 Y~@(
audit adjustment 审计调整 G|TnvZ KX
audit areas 审计领域 S_38U
audit conclusion 审计结论 f6 s .xQ
audit effectiveness 审计效果 BDLJDyf B
audit efficiency 审计效率 eo^C[#
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audit engagement letter 审计业务约定书 ~cV";cD5
audit evidence 审计证据 *'@sm*
audit fee 审计费 "bz]5c~
audit files 审计档案 ll*Ez"
audit findings 审计中发现的事项 ;7*T6~tv
audit implementation stage 审计实施阶段 oWEzzMRz
audit mark 审计标识 \{v-Xe&d^
audit materiality 审计重要性 gH*(1*
audit method 审计方法 &joP-!"
audit objective 审计目标,审计目的 jwSPLq%
audit of financial statements 会计报表审计,财务报表审计 Pk=0pHH8q
audit opinion 审计意见 =
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audit period 被审计期间,被审计年度 (L:Mdo
audit plan 审计计划 W)8Pq9Hnv
audit planning 编制审计计划,制定审计计划,审计计划 &"7+k5O
audit planning stage 审计计划阶段 WJMmt XO
audit procedure 审计程序 #/HZ[Vw
audit programme 审计程序表,具体审计计划 tJmy}.t1
audit report 审计报告 [3x},KM
audit report with a disclaimer of opinion 拒绝表示意见审计报告 00@F?|-j
audit report with a qualified opinion 有保留意见的审计报告 r_kaS
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audit report with an adverse opinion 否定意见的审计报告 .o]9
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audit report with dual dates 双重日期审计报告 $k`j";8uR
audit reporting stage 审计报告阶段 w|ahb
audit responsibility 审计责任 !Y&]Y
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audit results 审计结果 I'[;E.KU
audit risk 审计风险 i)$ySlEh
audit sampling 审计抽样 QL*RzFAD3
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 {ft |*
audit summary 审计总结,审计小结 uc}F|O
audit team 审计小组 N-q6_
audit test 审计测试 /F6"uZSt4
audit trail 审计轨迹 'H#0-V"=
audit work 审计工作 5.D0 1?k
audit working paper 审计工作底稿 YMVi7D~;Q$
audited financial statement 审计会计报表,已审计财务报表 yYSoJqj
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Auditing Guidelines (the~) 审计规范指南 fzOh3FO+
auditing standards 审计准则 7P]i|Q{
audit-oriented working paper (审计)业务类工作底稿 uGHM ]"!)
authorisation 授权 J'tJY% `
authorisation of transaction 交易的授权 X
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availability 可获得性 <PM.4B@
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balance 余额;差额;平衡 C](djkA$
balance sheet 资产负债表 wQ[!~>A
bank 银行 Y0J:c?
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bank account 银行账户,银行户头 | g1Cs
bank statement 银行对账单 %@|)&][hO
barter transaction 易货交易,以物换物交易 <4~SFTWY
basis of audit 审计依据 P&<NcOCL&
basis of preparation (会计报表的)编制基础 mn*}U R
book of account 账目,账簿 sH'0
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borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 ]7oo`KcQ|
brought forward (账户余额等的)承上年,承上期,承上页 TK%q}
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budget 预算 }EP}D?Mmu
building 建筑物;大楼 '-Oh$hqCx|
business conditions 业务情况,经营情况 *ae)<l3v
business licence (企业等的)营业执照 f(5;Rf(
business relation 业务关系 'Yh`B8
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