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\8Ln>
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审计词汇英汉对照 n-J2/j
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ability to continue as a going concern 持续经营能力 .Q* 'r&n
acceptability 可接受性,可接受程度 UV AJxqz%}
acceptable level of detection risk 检查风险的可接受水平 ~Y7dH
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acceptance of engagement 接受委托 G-u]L7t&1
accepting the engagement for the first time 首次接受委托 F}Srn;V
access to asset 对资产的接触
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according to 根据,依据,依照 eKG2*CV
account balance 账户余额 pK}=*y~$
account for 对……进行会计处理,核算;解释 TTZe$>f
accounting 会计,会计学 ^zr^ N?a
accounting advisory serve 会计咨询服务 g`0moXz
accounting firm 会计师事务所 -Q"hZ 9
accounting information 会计信息,会计资料 poT&-Ic[
accounting period 会计期间
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accounting policies 会计政策 3@<zg1.9-
accounting professional bodies 会计职业组织,会计职业团体 )OP){/
accounting records 会计记录 )C~9E 5E
accounting responsibility 会计责任 !wE}(0BTx
accounting service 会计服务 Z>P*@S,6G
accounting standards 会计准则 skg|>R,kE
Accounting Standards for Business Enterprises 企业会计准则 :TalW~r|
accounting system 会计系统 wTc)S6%7
accounting treatment 会计处理 '
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accuracy 准确性,精确性 vScjq5"p
additional audit procedures 追加审计程序 B&0;4
addressee 收件人,收信人 B^v8,;jZT
Administration of State-owned Assets (the~) 国有资产管理局 nZk+
administrative laws and regulations 行政法规 :"1|
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adverse impact 不利影响,负面影响 =9wy/c$
adverse opinion 反对意见 vXE0%QE'Q
advisory group 咨询组,顾问组 L] %l51U
agency fee 代理费,代理费用 i|WQ0fD
aggregate 总计,合计为…… "i^
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alternation of document and record 变造文件和记录 Fc 6iQ
alternative audit procedures 替代审计程序,备选审计程序 pG3k
amend 修改,修订
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amortisation 摊销 %aRT>_6"
analytical capacity 分析能力 !l@zT}i??
analytical procedures 分析性程序 jgv`>o%<W
annual financial statements 年度会计报表,年度财务报表 9=`W p6Gmn
appendix 附录,附表 0#_'o ,
applicable 适用的 <0P5 o|
applicable laws and regulations 适用的法规 b KtD"JG\
application systems 应用系统 W?woNt'n
apply consistently 一贯地执行,一贯地实施 ~f\G68c
appropriate 适当的,合适的; a_~=#]a
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 };L ^w:
approval 批准,核准 b97w^ah4gJ
assertion (会计报表上的)认定;确认 /] ^#b
assessed level of control risk 对控制风险的评估,控制风险的评估水平 V!_71x\-Q
asset 资产,财产 =c.5874A`
asset restructuring 资产重组 Fh$slow4!
assignment of duties 职责的划分 c2nKPEX&5
assistant 助理,助理人员 ^x>Qf(b
associated company 联属公司,联营公司 4GdX/6C.
association 联合,结合;协会,社团 SRIA*M.B}
assumption 假设,假定 MGS-4>Q#
at a given date 在某一特定时日
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attestation 鉴证,公证 v=@TWEE
attestation service 鉴证服务 K<`osdp=&
audit adjustment 审计调整 Mj#-j/{x{5
audit areas 审计领域 n{*D_kM(H
audit conclusion 审计结论 b;sVls
audit effectiveness 审计效果 -a,-J]d0+
audit efficiency 审计效率 l e4?jQQ@L
audit engagement letter 审计业务约定书 4`m~FNVS
audit evidence 审计证据 GzXUU@p
audit fee 审计费 }je,")#W
audit files 审计档案 f5AjJYq1
audit findings 审计中发现的事项 1RcSTg
audit implementation stage 审计实施阶段 yZr M.%V
audit mark 审计标识 9I27TKy
audit materiality 审计重要性 tG vG
audit method 审计方法 3<?
audit objective 审计目标,审计目的 R0ID2:i]F
audit of financial statements 会计报表审计,财务报表审计 ,2Q o7(A
audit opinion 审计意见 t7n(Qkrv
audit period 被审计期间,被审计年度 klg25 #t
audit plan 审计计划 #6Fez`A
audit planning 编制审计计划,制定审计计划,审计计划 tz4
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audit planning stage 审计计划阶段 o8/;;*
audit procedure 审计程序 O/AaYA&
audit programme 审计程序表,具体审计计划 VVH.2&`I
audit report 审计报告 y&}E~5O
audit report with a disclaimer of opinion 拒绝表示意见审计报告 0R{dNyh{
audit report with a qualified opinion 有保留意见的审计报告 f`9
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audit report with an adverse opinion 否定意见的审计报告 C2LL|jp*
audit report with dual dates 双重日期审计报告 gb
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audit reporting stage 审计报告阶段 ;c~cet4
audit responsibility 审计责任 |(5W86C,ju
audit results 审计结果 *n"/a{6>
audit risk 审计风险 ?0?
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audit sampling 审计抽样 3bk|<7tl
audit sampling techniques 审计抽样方法,审计抽样技术 fkf1m:Ck
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audit strategies 审计策略 t@u7RL*n:<
audit summary 审计总结,审计小结 A+6 n#
audit team 审计小组 kt`nbm|aw
audit test 审计测试 eP*lI<NQ1
audit trail 审计轨迹 7K)6^r^
audit work 审计工作 Bm&kk
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audit working paper 审计工作底稿 O"Ku1t!
audited financial statement 审计会计报表,已审计财务报表 R\o<7g-|
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 ~U;rw&'H
audit-oriented working paper (审计)业务类工作底稿 L}@c6fHG
authorisation 授权 HGm 3+,
authorisation of transaction 交易的授权 "Rn3lj0
availability 可获得性 %K(<$!
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balance 余额;差额;平衡
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balance sheet 资产负债表 ^Ge+~o?x
bank 银行 Q+g!V5'
bank account 银行账户,银行户头 iw*Nq,(
bank statement 银行对账单 !r#?C9Sq
barter transaction 易货交易,以物换物交易 ylt`*|$
basis of audit 审计依据 t#q<n:WeYU
basis of preparation (会计报表的)编制基础 aW>6NDq(
book of account 账目,账簿 =Umw$+fJr
borrowing 借款,贷款,借债 vAyFm dJ^
branch 分支,分支机构,分店 f B9;_z
brought forward (账户余额等的)承上年,承上期,承上页 ()~pY!)1/
budget 预算 =bEda]
building 建筑物;大楼 X]P:CY
business conditions 业务情况,经营情况 3p0LN'q]A
business licence (企业等的)营业执照 ]\7]%(
business relation 业务关系 } CeCc0M
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