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 DR=1';63
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审计词汇英汉对照 zb$U'D_-f
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ability to continue as a going concern 持续经营能力 qo|iw+0Y
acceptability 可接受性,可接受程度 .ji%%f
acceptable level of detection risk 检查风险的可接受水平 }hxYsI"d
acceptance of engagement 接受委托 +(0eOO'\M
accepting the engagement for the first time 首次接受委托 EG6fC4rfC
access to asset 对资产的接触 wl9icrR>
according to 根据,依据,依照 GK+w1%6)
account balance 账户余额 V:18]:
account for 对……进行会计处理,核算;解释 IuD<lMeJJ
accounting 会计,会计学 2T5ZbXc+x
accounting advisory serve 会计咨询服务 k9]n/
accounting firm 会计师事务所 i=@*F$,
accounting information 会计信息,会计资料 4+"SG@i`W
accounting period 会计期间 X.qKG0i
accounting policies 会计政策 Gx($q;8
accounting professional bodies 会计职业组织,会计职业团体 g-36Q~`9v
accounting records 会计记录 oef(i}8O@
accounting responsibility 会计责任 s]UeDZ<a
accounting service 会计服务 jL&F7itP
accounting standards 会计准则 5N0H^
Accounting Standards for Business Enterprises 企业会计准则 Pipif.
accounting system 会计系统 7dZ!GX?\y
accounting treatment 会计处理 zT"#9"["
accuracy 准确性,精确性 >{Djx
additional audit procedures 追加审计程序 hrK^oa_[W
addressee 收件人,收信人 (B5G?cB9
Administration of State-owned Assets (the~) 国有资产管理局 t[Q\T0E
administrative laws and regulations 行政法规 |n;7fq
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adverse impact 不利影响,负面影响 d|3[MnU[a
adverse opinion 反对意见 ;7}*Xr|
advisory group 咨询组,顾问组 R}F
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agency fee 代理费,代理费用 3V]a "C
aggregate 总计,合计为…… sXA=KD8
alternation of document and record 变造文件和记录 X@rAe37h+
alternative audit procedures 替代审计程序,备选审计程序 KV2X[1
amend 修改,修订 L 'y+^L|X
amortisation 摊销 gC_U7a w
analytical capacity 分析能力 -[z;y73]t
analytical procedures 分析性程序 wB@A?&UY
annual financial statements 年度会计报表,年度财务报表 \Uiw:
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appendix 附录,附表 O#g31?TO
applicable 适用的 90a=
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applicable laws and regulations 适用的法规 n7vi@^lf(
application systems 应用系统 :v`o="
apply consistently 一贯地执行,一贯地实施 umk[\}Ip+P
appropriate 适当的,合适的; .vg;K@{
征用,挪用 Flsf5 Tr0
appropriate authorization 适当的授权 ^)WGc/
appropriateness of audit evidence 审计证据的适当性 wbTw\b=
approval 批准,核准 TD'1L:mv
assertion (会计报表上的)认定;确认 I~,*Rgv/Z
assessed level of control risk 对控制风险的评估,控制风险的评估水平 38F8(QU{
asset 资产,财产 S"*wP[d.9
asset restructuring 资产重组 4?`7XJ0a
assignment of duties 职责的划分 {dDU^7O
assistant 助理,助理人员 CKK8 o9W
associated company 联属公司,联营公司 kN)P-![
association 联合,结合;协会,社团 @L0.Z1 ).
assumption 假设,假定 *:iFhKFU
at a given date 在某一特定时日 Dcq^C LPY
attestation 鉴证,公证 t5S S]
attestation service 鉴证服务 cOSUe_S0w[
audit adjustment 审计调整 YvonZ
audit areas 审计领域 :0/I2:
audit conclusion 审计结论 NeYj[Q~xy
audit effectiveness 审计效果 K=V)"v5o3
audit efficiency 审计效率 &}<IR\ci
audit engagement letter 审计业务约定书 u7K0m!
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audit evidence 审计证据 +]G;_/[2
audit fee 审计费 RaR$lcG+iY
audit files 审计档案 s<:J(gD
audit findings 审计中发现的事项 P69S[aqW
audit implementation stage 审计实施阶段 xGjEEBL
audit mark 审计标识 w;XX jT
audit materiality 审计重要性 LaRY#9
audit method 审计方法 278
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audit objective 审计目标,审计目的 |#k1a:
audit of financial statements 会计报表审计,财务报表审计 6H@=O1W
audit opinion 审计意见 K:mb$YJ&
audit period 被审计期间,被审计年度 g94NU
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audit plan 审计计划 9i n& \
audit planning 编制审计计划,制定审计计划,审计计划 /p~gm\5Z
audit planning stage 审计计划阶段 I_Q '+d
audit procedure 审计程序 ?g1%-F+
audit programme 审计程序表,具体审计计划 <S<(wFE@4
audit report 审计报告 *+5AN306
audit report with a disclaimer of opinion 拒绝表示意见审计报告 bx1'
audit report with a qualified opinion 有保留意见的审计报告 IYd)Vv3'j
audit report with an adverse opinion 否定意见的审计报告 )tB mSVprl
audit report with dual dates 双重日期审计报告 @X:P`?("^
audit reporting stage 审计报告阶段 e(cctC|l
audit responsibility 审计责任 WSL_Dc
audit results 审计结果 .- {B
audit risk 审计风险 {A{=RPL
audit sampling 审计抽样 ^b'[81%
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 0e&Vvl4DK
audit summary 审计总结,审计小结 F9N)UW:w
audit team 审计小组 ZhW>H
audit test 审计测试 $Ad 5hkz
audit trail 审计轨迹 $w{#o E
audit work 审计工作 V1M oW;&
audit working paper 审计工作底稿 |dK_^~;o
audited financial statement 审计会计报表,已审计财务报表 $5l 8V
Auditing Guidelines (the~) 审计规范指南 .7"
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auditing standards 审计准则 nI&Tr_"tm
audit-oriented working paper (审计)业务类工作底稿 +c?1\{M
authorisation 授权 t\X5B ]EZ
authorisation of transaction 交易的授权 zgV{S
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availability 可获得性 Ga
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balance 余额;差额;平衡 x,pz
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balance sheet 资产负债表 :be
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bank 银行 zxY
bank account 银行账户,银行户头 Z8Qmj5'[
bank statement 银行对账单 S
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barter transaction 易货交易,以物换物交易 0@vSl%I+
basis of audit 审计依据 8sLp! O;f2
basis of preparation (会计报表的)编制基础 !q mnMY$
book of account 账目,账簿 5\lOZYHX
borrowing 借款,贷款,借债 46Vx)xX
branch 分支,分支机构,分店 6Dwj^e0
brought forward (账户余额等的)承上年,承上期,承上页 4gzrxV
budget 预算 7EO/T,{a
building 建筑物;大楼 %&0_0BU
business conditions 业务情况,经营情况 4fgA3%
business licence (企业等的)营业执照 1jO}{U
business relation 业务关系 ]25 x X
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