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 W@d&X+7e
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审计词汇英汉对照 .t "VsY|
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ability to continue as a going concern 持续经营能力 w(oK
acceptability 可接受性,可接受程度 ?
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acceptable level of detection risk 检查风险的可接受水平 42dv3bE"
acceptance of engagement 接受委托 . &^p@A~
accepting the engagement for the first time 首次接受委托 j,0`k
access to asset 对资产的接触 b80#75Bj>
according to 根据,依据,依照 b>-DX
account balance 账户余额 F&B\ X
account for 对……进行会计处理,核算;解释 yK*vn]}
accounting 会计,会计学 /qLO/Mim
accounting advisory serve 会计咨询服务 i~';1
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accounting firm 会计师事务所 `2.c=,S{
accounting information 会计信息,会计资料 OC=&
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accounting period 会计期间 RAW;ze*"
accounting policies 会计政策 *vb"mB
accounting professional bodies 会计职业组织,会计职业团体 (0 T!-hsP
accounting records 会计记录 =5|7S&{
accounting responsibility 会计责任 }3#\vn0gT
accounting service 会计服务 5$9$R(KU
accounting standards 会计准则 AQ,lLn+
Accounting Standards for Business Enterprises 企业会计准则 <],{at` v
accounting system 会计系统 2*Qv6
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accounting treatment 会计处理 f[o~d`z
accuracy 准确性,精确性 UoT`/.
additional audit procedures 追加审计程序 .+:iAnf
addressee 收件人,收信人 6v)TCj/
Administration of State-owned Assets (the~) 国有资产管理局 Q}AZkZ
administrative laws and regulations 行政法规 @v)Z>xv
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 dNe!X0[
advisory group 咨询组,顾问组 ~gI%lORqN
agency fee 代理费,代理费用 3xyrWl
aggregate 总计,合计为…… (:l6R9'=
alternation of document and record 变造文件和记录 V*?cMJ_G
alternative audit procedures 替代审计程序,备选审计程序 \|HtE(uCM1
amend 修改,修订 Wiis<^)
amortisation 摊销 J M`w6}
analytical capacity 分析能力 YmV/[{
analytical procedures 分析性程序 \YvG+7a
annual financial statements 年度会计报表,年度财务报表 8C3k:
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appendix 附录,附表 im>(^{{r&
applicable 适用的 SzW;Yb"#^k
applicable laws and regulations 适用的法规 w#.3na
application systems 应用系统 u
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apply consistently 一贯地执行,一贯地实施 * 6}M.`.-
appropriate 适当的,合适的; Y%
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征用,挪用 =KPmZ ,/w
appropriate authorization 适当的授权 ;<+efYmyc
appropriateness of audit evidence 审计证据的适当性 w'@gzK
approval 批准,核准 l(>6Yq
assertion (会计报表上的)认定;确认 ](r}`u%}y
assessed level of control risk 对控制风险的评估,控制风险的评估水平 `D+zX
asset 资产,财产 ]Uv,}W
asset restructuring 资产重组 DGvuo 8
assignment of duties 职责的划分 $ f:uBhM
assistant 助理,助理人员 u]*7",R
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associated company 联属公司,联营公司 _pdKcE\X
association 联合,结合;协会,社团 @ m`C%7<
assumption 假设,假定 %2 r~
at a given date 在某一特定时日 E*'Y xI
attestation 鉴证,公证 P+CV4;Xz
attestation service 鉴证服务 ;$D,w
audit adjustment 审计调整 T<]{:\*n
audit areas 审计领域 tD8fSV
audit conclusion 审计结论 ifn=De3+
audit effectiveness 审计效果 ,3:f4e\<
audit efficiency 审计效率 5IU!BQU
audit engagement letter 审计业务约定书 DGFSD Py[
audit evidence 审计证据 D6ZHvY8R
audit fee 审计费 k3Yu"GY^
audit files 审计档案 'w:ugb9]
audit findings 审计中发现的事项 ?1=.scmgDG
audit implementation stage 审计实施阶段 <'\Nv._2a
audit mark 审计标识 Jn hdZa
audit materiality 审计重要性 .tRm1&Qi
audit method 审计方法 m
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audit objective 审计目标,审计目的 v47' dC
audit of financial statements 会计报表审计,财务报表审计 v`4w=!4
audit opinion 审计意见 I0
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audit period 被审计期间,被审计年度 >.wZEQ6QK
audit plan 审计计划 2}^=NUM\NX
audit planning 编制审计计划,制定审计计划,审计计划 &4%pPL\f
audit planning stage 审计计划阶段 8^_:9
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audit procedure 审计程序 >DRxF5b{
audit programme 审计程序表,具体审计计划 0AM_D >fH
audit report 审计报告 hb3n-
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;@;aeu
audit report with a qualified opinion 有保留意见的审计报告 ANm@$xO*
audit report with an adverse opinion 否定意见的审计报告 6mcb'hy
audit report with dual dates 双重日期审计报告 g9
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audit reporting stage 审计报告阶段 l,|Llb
audit responsibility 审计责任 4X=VNORlU0
audit results 审计结果 \S h/<z
audit risk 审计风险 hj];a,Br&
audit sampling 审计抽样 ;f%@s1u
audit sampling techniques 审计抽样方法,审计抽样技术 Hzz{wY
audit strategies 审计策略 &N.pW=%,N
audit summary 审计总结,审计小结 Jt$YSp=!!
audit team 审计小组 ykQb;ZP8jh
audit test 审计测试 bd/A0i?C
audit trail 审计轨迹
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audit work 审计工作 SS/vw%
audit working paper 审计工作底稿 e=LrgRy+
audited financial statement 审计会计报表,已审计财务报表 SGKAx<U
Auditing Guidelines (the~) 审计规范指南 ?e9tnk3
auditing standards 审计准则 WsbVO|C
audit-oriented working paper (审计)业务类工作底稿 QGNKQ`~
authorisation 授权 wH"9N+82M
authorisation of transaction 交易的授权 |5flvkid
availability 可获得性 &S="]*Z
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balance 余额;差额;平衡 4QQt 0u0
balance sheet 资产负债表 | V(sCF
bank 银行 Mnranhe>G
bank account 银行账户,银行户头 A^aY-V
bank statement 银行对账单 u-~ec{oBu
barter transaction 易货交易,以物换物交易 H:~bWd'iz
basis of audit 审计依据 .]>Tj^1
basis of preparation (会计报表的)编制基础 kw59`z Es
book of account 账目,账簿 }h
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borrowing 借款,贷款,借债 IYn`&jS{
branch 分支,分支机构,分店 "e-z2G@z
brought forward (账户余额等的)承上年,承上期,承上页 r 2:{r`ocM
budget 预算 ltOS()[X
building 建筑物;大楼 1tbA-+
business conditions 业务情况,经营情况 +xuv+mo
business licence (企业等的)营业执照 EUSM4djL
business relation 业务关系 ]2u
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