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 ti6\~SY
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审计词汇英汉对照 m]LR4V6k|
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ability to continue as a going concern 持续经营能力 !J<}=G5
acceptability 可接受性,可接受程度 pe(31%(h
acceptable level of detection risk 检查风险的可接受水平 s>y=-7:N
acceptance of engagement 接受委托 i"|="O0v5
accepting the engagement for the first time 首次接受委托 |KSd@
access to asset 对资产的接触 R7axm<PR=
according to 根据,依据,依照 =~;SUO
account balance 账户余额 $@]tTz;b
account for 对……进行会计处理,核算;解释 LObS
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accounting 会计,会计学 8$Igo$U-
accounting advisory serve 会计咨询服务 1e=<df
accounting firm 会计师事务所 yVds2J'w-
accounting information 会计信息,会计资料 "{a-I=s\C
accounting period 会计期间 N~I
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accounting policies 会计政策 pPr/r& r
accounting professional bodies 会计职业组织,会计职业团体 fa#xEWaFr
accounting records 会计记录 -"*UICd
accounting responsibility 会计责任 8Q $fXB
accounting service 会计服务 7)Zk:53]
accounting standards 会计准则 BGAqg=nDV
Accounting Standards for Business Enterprises 企业会计准则 )C>4?)
accounting system 会计系统 qf7:Q?+.|
accounting treatment 会计处理 )Rhy^<xH
accuracy 准确性,精确性 QP+zGXd}(
additional audit procedures 追加审计程序 `LD#fg*
addressee 收件人,收信人 WSA;p=_
Administration of State-owned Assets (the~) 国有资产管理局 {O\>"2}m'f
administrative laws and regulations 行政法规 "&jWC
adverse impact 不利影响,负面影响 MF+
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adverse opinion 反对意见 m~KGB"
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 ]7H ?
aggregate 总计,合计为…… L`"PaIMz
alternation of document and record 变造文件和记录 R
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alternative audit procedures 替代审计程序,备选审计程序 v9Kx`{1L
amend 修改,修订 Z+jgFl
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amortisation 摊销 OGmOk>_
analytical capacity 分析能力 D$k<<dv
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analytical procedures 分析性程序 n,KOQI;
annual financial statements 年度会计报表,年度财务报表 @S#>:o|
appendix 附录,附表 v0pyyUqS
applicable 适用的 EBF608nWfW
applicable laws and regulations 适用的法规 8<cD+Jtj
application systems 应用系统 %;5AF8# c
apply consistently 一贯地执行,一贯地实施 7MX nt5qUh
appropriate 适当的,合适的; Xy_ <Yqx}
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appropriate authorization 适当的授权 y\}39Z(]
appropriateness of audit evidence 审计证据的适当性 a3o4> 9
approval 批准,核准 8;'fWV?
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assertion (会计报表上的)认定;确认 <@;Y.76~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 fC!]M hA"i
asset 资产,财产 <28L\pdG`
asset restructuring 资产重组 o+U]=q*|)$
assignment of duties 职责的划分 `1I@tz|
assistant 助理,助理人员 gQpF(P
associated company 联属公司,联营公司 ?NazfK
association 联合,结合;协会,社团 5)=XzO0
assumption 假设,假定 9C-!I,
at a given date 在某一特定时日 PFP/Pe Ng;
attestation 鉴证,公证 Ift @/A
attestation service 鉴证服务 oBVYgv)
audit adjustment 审计调整 EH;w
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audit areas 审计领域 h/9{E:ML
audit conclusion 审计结论 W'2a1E
audit effectiveness 审计效果 P%Fkd3e+
audit efficiency 审计效率 JXR_klx
audit engagement letter 审计业务约定书 aOWE\Ic8
audit evidence 审计证据 WdXi
audit fee 审计费 !1MSuvWP
audit files 审计档案 .gPE Qc+D
audit findings 审计中发现的事项 rh;@|/<l
audit implementation stage 审计实施阶段 yFfa/d
audit mark 审计标识 z"`q-R }m
audit materiality 审计重要性 XwlAW7lU=
audit method 审计方法 c*+yJNm3>
audit objective 审计目标,审计目的 76i)m!
audit of financial statements 会计报表审计,财务报表审计 XY(3!>/eQ[
audit opinion 审计意见 >BC?%|l
audit period 被审计期间,被审计年度 <|= UrG
audit plan 审计计划 7%aaqQ1T
audit planning 编制审计计划,制定审计计划,审计计划 [qhQj\cK
audit planning stage 审计计划阶段 2l43/aCq
audit procedure 审计程序 MPt:bf#
audit programme 审计程序表,具体审计计划 INQ0h `T
audit report 审计报告 {Mt4QA5iZ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 tz(\|0WDQ
audit report with a qualified opinion 有保留意见的审计报告 'n>,+,&
audit report with an adverse opinion 否定意见的审计报告 ZVo%ssVt
audit report with dual dates 双重日期审计报告 zo*YPDEm"
audit reporting stage 审计报告阶段 y=!"++T]B<
audit responsibility 审计责任 e/@t U'$
audit results 审计结果 E|u#W3-:
audit risk 审计风险 Ax[!7~s
audit sampling 审计抽样 G\8ps~3T
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 N 3IF
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audit summary 审计总结,审计小结 B~HA 32
audit team 审计小组 :[#g_*G@p
audit test 审计测试 }kg?A oo
audit trail 审计轨迹 ; z_ZZ(W
audit work 审计工作 lSw9e<jYO
audit working paper 审计工作底稿 F.P4c:GD
audited financial statement 审计会计报表,已审计财务报表 hX#s3)87
Auditing Guidelines (the~) 审计规范指南 ]d#Lfgo
auditing standards 审计准则 nZ?BCO
audit-oriented working paper (审计)业务类工作底稿 M{Ss?G4H
authorisation 授权 as\6XW$;Q
authorisation of transaction 交易的授权 Do@
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availability 可获得性 "bFt+N
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balance 余额;差额;平衡 fFD:E} >5
balance sheet 资产负债表 $~UQKv>
bank 银行 e%VJ:Dj
bank account 银行账户,银行户头 l"%|VWZ{iq
bank statement 银行对账单 4&r+K`C0
barter transaction 易货交易,以物换物交易 5ru&In&
basis of audit 审计依据 ZM oV!lu
basis of preparation (会计报表的)编制基础 d4c-(ZRl
book of account 账目,账簿 8>.l4:`
borrowing 借款,贷款,借债 4^1B'>I
branch 分支,分支机构,分店 V"n0"\k,
brought forward (账户余额等的)承上年,承上期,承上页 ajIgL<x
budget 预算 VO ^[7Y
building 建筑物;大楼 @NMFurm
business conditions 业务情况,经营情况 a`5ODW+
business licence (企业等的)营业执照 F"O{eK0T
business relation 业务关系 m x@F^
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