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 e_=pspnZ
@LKG\zYBu
审计词汇英汉对照 DnHAm q]
q.MVF]
A c[ony:6
u7"VeTz
&ZE\
@Vc
ability to continue as a going concern 持续经营能力 h_~|O[5|)
acceptability 可接受性,可接受程度 5!ubY
6Ph
acceptable level of detection risk 检查风险的可接受水平 e5ru:#P.p
acceptance of engagement 接受委托 b#g
{`E
accepting the engagement for the first time 首次接受委托 bw<w
u}ED
access to asset 对资产的接触 ^v!im\ r
according to 根据,依据,依照 [tqO}D
account balance 账户余额 )@qup _M@
account for 对……进行会计处理,核算;解释 .NkAD-k`
accounting 会计,会计学 fhV0S>*<
accounting advisory serve 会计咨询服务 6!B^xm.R @
accounting firm 会计师事务所 C
6d]tLE
accounting information 会计信息,会计资料 ]&:b<]K3
accounting period 会计期间 X
B*}P
accounting policies 会计政策 {KDgK
accounting professional bodies 会计职业组织,会计职业团体 ?{: D,{+
accounting records 会计记录 ,k~j6Z
accounting responsibility 会计责任 _;:rkC fj
accounting service 会计服务 EF=dXm/\
accounting standards 会计准则 wm=RD9
8
Accounting Standards for Business Enterprises 企业会计准则 `x}
Dk<HF
accounting system 会计系统 MdH97L)L.0
accounting treatment 会计处理 tKZ&1E
accuracy 准确性,精确性 rQEi/
additional audit procedures 追加审计程序 'qV3O+@MF
addressee 收件人,收信人 'e]HP-Y
<
Administration of State-owned Assets (the~) 国有资产管理局 9&%#nN4`8
administrative laws and regulations 行政法规 90s;/y(
adverse impact 不利影响,负面影响 nMGrG
adverse opinion 反对意见 nG"n-$A?<
advisory group 咨询组,顾问组 kT^*>=1
agency fee 代理费,代理费用 B:-U`CHHQ
aggregate 总计,合计为…… \2Og>{"U
alternation of document and record 变造文件和记录 vUYJf99B
alternative audit procedures 替代审计程序,备选审计程序 &xiOTkqB
amend 修改,修订 ~XUOW Y75
amortisation 摊销 ,;.B4
analytical capacity 分析能力 8geek$FY x
analytical procedures 分析性程序 PW%1xHLfk
annual financial statements 年度会计报表,年度财务报表 pp~3@_)b
appendix 附录,附表 [5Fd P0
applicable 适用的 Dz`k[mI
applicable laws and regulations 适用的法规 yI
8m%g%
application systems 应用系统 lwOf)jK:J
apply consistently 一贯地执行,一贯地实施 @P:R~m2
appropriate 适当的,合适的; )nwZ/&@
征用,挪用 Hz?!BV0
appropriate authorization 适当的授权 \+k, :8s/
appropriateness of audit evidence 审计证据的适当性 /vjG
jb=3U
approval 批准,核准 +z-[s6q2m
assertion (会计报表上的)认定;确认 x(PKFn
assessed level of control risk 对控制风险的评估,控制风险的评估水平 f=ac I|w
asset 资产,财产 53
@oP
asset restructuring 资产重组 Vkr`17`G
assignment of duties 职责的划分 r C_d$Jv
assistant 助理,助理人员 -Z%F mv8
associated company 联属公司,联营公司 |gnAqkW0
association 联合,结合;协会,社团 ~G>jw"r
assumption 假设,假定 W+gpr|R2
at a given date 在某一特定时日 r6`\d k
attestation 鉴证,公证 5YiZ-CQ>
attestation service 鉴证服务 H9RGU~q4s[
audit adjustment 审计调整 <E
Mk
D1e
audit areas 审计领域 akT|Y4KxD
audit conclusion 审计结论 k(P3LJcYQ
audit effectiveness 审计效果 DVI7]+=nV
audit efficiency 审计效率 n]+.
audit engagement letter 审计业务约定书 XHxz @_rw
audit evidence 审计证据 v f`9*x F
audit fee 审计费 }Y Q:6I
audit files 审计档案 {odA[H
audit findings 审计中发现的事项 bV@7mmz:X+
audit implementation stage 审计实施阶段 McjS)4j&.
audit mark 审计标识 %3M95UZ2
audit materiality 审计重要性 Is13
:
audit method 审计方法 8xgJSk
audit objective 审计目标,审计目的 =3*Jj`AV
audit of financial statements 会计报表审计,财务报表审计 9x=3W?K:,
audit opinion 审计意见 0[/vQ+O ]2
audit period 被审计期间,被审计年度 Xo Y7/&&
audit plan 审计计划 p*|ah%F6N
audit planning 编制审计计划,制定审计计划,审计计划 c/
_yMN
audit planning stage 审计计划阶段 bGN
5 4{f
audit procedure 审计程序 &5u BNpH
audit programme 审计程序表,具体审计计划 mDfwn7f
audit report 审计报告 ]:&n-&@L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 W,3zL.qH"
audit report with a qualified opinion 有保留意见的审计报告 cC%j!8!
audit report with an adverse opinion 否定意见的审计报告 wcZbmJ:
audit report with dual dates 双重日期审计报告 JA`H@qE
audit reporting stage 审计报告阶段 KmQ^?Ad-C
audit responsibility 审计责任 ==N` !+
audit results 审计结果 (SF1y/g@=
audit risk 审计风险 =
EW3&+Lt
audit sampling 审计抽样 3_W{T@T
audit sampling techniques 审计抽样方法,审计抽样技术 >
\3ah4"o
audit strategies 审计策略 q#NR32byF
audit summary 审计总结,审计小结 t?{B_Bf
audit team 审计小组 txq~+'A:+
audit test 审计测试 5Z{_m;I.
audit trail 审计轨迹 R"+wih
audit work 审计工作 =&Xdm(
audit working paper 审计工作底稿 Uk,g> LG
audited financial statement 审计会计报表,已审计财务报表 n 'K6vW3
Auditing Guidelines (the~) 审计规范指南 tPU-1by$
auditing standards 审计准则
5 y
audit-oriented working paper (审计)业务类工作底稿 _s+c+]bO
authorisation 授权 /L&M,OUcr.
authorisation of transaction 交易的授权 S`iR9{+&
availability 可获得性 5ZK&fKeCF
B CISO<z0
balance 余额;差额;平衡 ]JjK#eh
balance sheet 资产负债表 g9KTn4
bank 银行 ,Ff n)+
bank account 银行账户,银行户头 tnb$sulc+
bank statement 银行对账单 ~Ky4+\6o>
barter transaction 易货交易,以物换物交易 q[d)e6
basis of audit 审计依据 _KN/@(+F
basis of preparation (会计报表的)编制基础 gnLn7?
book of account 账目,账簿 ?n]FNj
d
borrowing 借款,贷款,借债 51 b y
branch 分支,分支机构,分店 dz%EM8
brought forward (账户余额等的)承上年,承上期,承上页 3c #s|qW
budget 预算 p|qyTeg
building 建筑物;大楼 >(3\kiYS
business conditions 业务情况,经营情况 #BY`h~&T
business licence (企业等的)营业执照 +E5=$`
business relation 业务关系 dE5D3ze
ONX8}Ob~