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 EvmmQ
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审计词汇英汉对照 OP}p;(
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ability to continue as a going concern 持续经营能力 PWu2;JF
acceptability 可接受性,可接受程度 J"%}t\Q
acceptable level of detection risk 检查风险的可接受水平 +:%FJCOT
acceptance of engagement 接受委托 T
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accepting the engagement for the first time 首次接受委托 b1]_e'jj
access to asset 对资产的接触 I7^X;Q
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according to 根据,依据,依照 [Mc5N
account balance 账户余额 a?~csP^?}
account for 对……进行会计处理,核算;解释 F5MPy[
accounting 会计,会计学 X2YOD2<v
accounting advisory serve 会计咨询服务 k#*yhG,]'
accounting firm 会计师事务所 XSjelA?
accounting information 会计信息,会计资料 ok2~B._+;
accounting period 会计期间 a3O_#l-Z
accounting policies 会计政策 by[i"!RCu
accounting professional bodies 会计职业组织,会计职业团体 f94jMzH9z
accounting records 会计记录 arKmc@"X
accounting responsibility 会计责任 =>\-ma+
accounting service 会计服务 ;S`-9}6
accounting standards 会计准则 jY+S,lD
Accounting Standards for Business Enterprises 企业会计准则 ]GPJ(+5
accounting system 会计系统 DF|s,J`98
accounting treatment 会计处理 PZRn6Tc
accuracy 准确性,精确性 S!W/K!wf
additional audit procedures 追加审计程序 ;;hyjFGq%
addressee 收件人,收信人 ZCFf@2&z8
Administration of State-owned Assets (the~) 国有资产管理局 6n\z53Mk
administrative laws and regulations 行政法规 lV6[d8P
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 2RUR=%C
advisory group 咨询组,顾问组 #x@lZ! Y
agency fee 代理费,代理费用 S/<"RfVU#o
aggregate 总计,合计为…… 8{SU?MHQLE
alternation of document and record 变造文件和记录 L"!ZY
alternative audit procedures 替代审计程序,备选审计程序 /:{_| P\
amend 修改,修订 ;GFB@I@
amortisation 摊销 ]_: TrH
analytical capacity 分析能力 _<RR`
analytical procedures 分析性程序 w1@b5
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annual financial statements 年度会计报表,年度财务报表 S50x0$%<W
appendix 附录,附表 ,,gLrVk
applicable 适用的 Dnm.!L8
applicable laws and regulations 适用的法规 "E)++\JL
application systems 应用系统 s7nX\:Bw:
apply consistently 一贯地执行,一贯地实施 ;i9<y8Dha
appropriate 适当的,合适的; X0Z-1bs
征用,挪用 zB6u-4^wT
appropriate authorization 适当的授权 -N8cjr4l
appropriateness of audit evidence 审计证据的适当性 tK|9qs<%
approval 批准,核准
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assertion (会计报表上的)认定;确认 }#HTO:r
assessed level of control risk 对控制风险的评估,控制风险的评估水平 JV]u(PL
asset 资产,财产 h>Uid
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asset restructuring 资产重组 G9n /S=R?
assignment of duties 职责的划分 Wd`
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assistant 助理,助理人员 SAG`^t
associated company 联属公司,联营公司 p=_XMh`;
association 联合,结合;协会,社团 '*N9"C
assumption 假设,假定 EhIV(q9x
at a given date 在某一特定时日 u2-@?yt
attestation 鉴证,公证 S`@6c$y k
attestation service 鉴证服务 yI.}3y{^5
audit adjustment 审计调整 GtM(
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audit areas 审计领域 v=.z|QD^1
audit conclusion 审计结论 }x?H ~QQT
audit effectiveness 审计效果 ?l,
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audit efficiency 审计效率 O/Y\ps3r
audit engagement letter 审计业务约定书 !<=%;+
audit evidence 审计证据 ?
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audit fee 审计费 ~S^X"8(U
audit files 审计档案 lQdnL.w$.4
audit findings 审计中发现的事项 _D>as\dP
audit implementation stage 审计实施阶段 833%H`jQc
audit mark 审计标识 C](z#c~c
audit materiality 审计重要性 xdL/0 N3
audit method 审计方法 t$H':l0
audit objective 审计目标,审计目的 Ac[|MBaF
audit of financial statements 会计报表审计,财务报表审计 sArje(5Eo
audit opinion 审计意见 'z-;* !A}j
audit period 被审计期间,被审计年度 (~ ]g,*+
audit plan 审计计划 %[Zqr;~l
audit planning 编制审计计划,制定审计计划,审计计划 X%a;i6pq
audit planning stage 审计计划阶段 :J Gl>V
audit procedure 审计程序 WjY{rM,K
audit programme 审计程序表,具体审计计划 ,l$NJt
audit report 审计报告 nxyjL)!)0
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \m=-8KpU
audit report with a qualified opinion 有保留意见的审计报告 [arTx^
audit report with an adverse opinion 否定意见的审计报告 _oJ2]f6KX
audit report with dual dates 双重日期审计报告 a
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audit reporting stage 审计报告阶段 q}<.x8\
audit responsibility 审计责任 jcEs10y
audit results 审计结果 A,m4WO_q3
audit risk 审计风险 kRN|TDx(
audit sampling 审计抽样 -}Cc"qm
audit sampling techniques 审计抽样方法,审计抽样技术 /`+Hwdk
audit strategies 审计策略 |oe!P}u
audit summary 审计总结,审计小结 Vl{~@G, @
audit team 审计小组 O->_/_
audit test 审计测试 !Tn0M;
audit trail 审计轨迹 (]3ERPn#y
audit work 审计工作 cW)Oi^q%o2
audit working paper 审计工作底稿 a[1
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audited financial statement 审计会计报表,已审计财务报表 ;.ysCF
Auditing Guidelines (the~) 审计规范指南 1z~k1usRK
auditing standards 审计准则 I!f
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audit-oriented working paper (审计)业务类工作底稿 /~i.\^HX
authorisation 授权 mb0n}I_AC
authorisation of transaction 交易的授权 G;(onJz
availability 可获得性 "_K}rI6(t
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balance 余额;差额;平衡 F8{ldzh
balance sheet 资产负债表 @72x`&|I?u
bank 银行 xClRO,-
bank account 银行账户,银行户头 F2IC$:e
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bank statement 银行对账单 Ro'jM0(KE
barter transaction 易货交易,以物换物交易 mi7sBA9L8
basis of audit 审计依据 7$(_j<o`
basis of preparation (会计报表的)编制基础 jrm0@K+<IA
book of account 账目,账簿 aGPqh,<QD
borrowing 借款,贷款,借债 m_Mwg
branch 分支,分支机构,分店 {UB%(E[Mr
brought forward (账户余额等的)承上年,承上期,承上页 <9ma(PFa
budget 预算 94Xjz(
building 建筑物;大楼 2Sge
business conditions 业务情况,经营情况 [O=
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business licence (企业等的)营业执照 7{n\yl?
business relation 业务关系 UhsO\ 9}qH
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