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 J=5G<
az\;D\\
审计词汇英汉对照 gQ h;4v
jO3Z2/#
A 27}k63 \
%/jmQ6z^
$U3s:VQ '
ability to continue as a going concern 持续经营能力 4>gkXfTF
acceptability 可接受性,可接受程度 CZt)Q4
acceptable level of detection risk 检查风险的可接受水平 d'J))-*#UO
acceptance of engagement 接受委托 -TSn_XE
accepting the engagement for the first time 首次接受委托 0~Z2$`(
access to asset 对资产的接触 yD$rls:v<
according to 根据,依据,依照 dyD=R
account balance 账户余额 eLM_?9AZ!R
account for 对……进行会计处理,核算;解释 P*Uu)mG)G
accounting 会计,会计学 VWaI!bK
accounting advisory serve 会计咨询服务 !Tr +: SM
accounting firm 会计师事务所 P%(pbG-X.
accounting information 会计信息,会计资料 OANn!nZ.
accounting period 会计期间 %
=br-c
accounting policies 会计政策 i` n,{{x&4
accounting professional bodies 会计职业组织,会计职业团体 iE0A-;:5
accounting records 会计记录 [?yOJU%`
accounting responsibility 会计责任 l0 rZril
accounting service 会计服务 M
n3cIGL
accounting standards 会计准则 -aXV}ZY"
Accounting Standards for Business Enterprises 企业会计准则 Rq<T2}K
accounting system 会计系统 T[*
=7jnJQ
accounting treatment 会计处理 \&n]W\
accuracy 准确性,精确性 v_En9~e^n
additional audit procedures 追加审计程序 /)e&4.6
addressee 收件人,收信人 ~W_m<#K(
Administration of State-owned Assets (the~) 国有资产管理局 H@.j@l
administrative laws and regulations 行政法规 )W(?wv!,
adverse impact 不利影响,负面影响 fYl$$.
adverse opinion 反对意见 pTX{j=n!
advisory group 咨询组,顾问组 s-J>(|
agency fee 代理费,代理费用 R4%!W~K
aggregate 总计,合计为…… L Lm{:T7
alternation of document and record 变造文件和记录 |JtdCP{
alternative audit procedures 替代审计程序,备选审计程序 8yF15['
amend 修改,修订 bBb$0HOF
amortisation 摊销 <U (gjX
analytical capacity 分析能力 RgZBh04q
analytical procedures 分析性程序 _A;jtS)SY
annual financial statements 年度会计报表,年度财务报表 Ot`jjZ&
appendix 附录,附表 @q} .BcSg
applicable 适用的 %F` cNw]
applicable laws and regulations 适用的法规 7AX<>^
application systems 应用系统 -yy&q9
apply consistently 一贯地执行,一贯地实施 (&
=-o(
appropriate 适当的,合适的; s0~a5Ti3
征用,挪用 k*\WzBTd
appropriate authorization 适当的授权 |)B&-~a+p
appropriateness of audit evidence 审计证据的适当性 m1heU3BUWU
approval 批准,核准 k9vr6We'
assertion (会计报表上的)认定;确认 (dLt$<F
assessed level of control risk 对控制风险的评估,控制风险的评估水平 BOQ2;@:3
asset 资产,财产 7
g8SK
asset restructuring 资产重组 ;oH17
assignment of duties 职责的划分 7%c9 nY
assistant 助理,助理人员 N4}j,{#
associated company 联属公司,联营公司 No=Ig-It
association 联合,结合;协会,社团 $pyM<:*L&<
assumption 假设,假定 TxoMCN?7c
at a given date 在某一特定时日 ,2qJXMg"=$
attestation 鉴证,公证 !k)}p_e
attestation service 鉴证服务 47ppyh6@
audit adjustment 审计调整 S#8wnHq
audit areas 审计领域 :Ag]^ot
audit conclusion 审计结论 vQ#$.*Cvn
audit effectiveness 审计效果 gLa#y
audit efficiency 审计效率 s/Fc7V!;
audit engagement letter 审计业务约定书 v7&e,:r2E@
audit evidence 审计证据 VLQDktj&
audit fee 审计费 '>^+_|2
audit files 审计档案 gYn1-/Z>I
audit findings 审计中发现的事项 B;
r U
audit implementation stage 审计实施阶段 >0k7#q}O
audit mark 审计标识 y\$B9KX
audit materiality 审计重要性 Am'5|
audit method 审计方法 r /63
audit objective 审计目标,审计目的 cKEf- &~
audit of financial statements 会计报表审计,财务报表审计 WO?EzQ ?
audit opinion 审计意见 ,B(UkPGT
audit period 被审计期间,被审计年度 gbL99MZ@~
audit plan 审计计划 LYhgBG,
audit planning 编制审计计划,制定审计计划,审计计划 q(M[ij
audit planning stage 审计计划阶段 UO47XAO
audit procedure 审计程序 Qw!cd-zc
audit programme 审计程序表,具体审计计划 1&\_|2
audit report 审计报告 <W2}^q7F^
audit report with a disclaimer of opinion 拒绝表示意见审计报告 iA3d[%tBb
audit report with a qualified opinion 有保留意见的审计报告 qL091P\F
audit report with an adverse opinion 否定意见的审计报告 @vh3S+=M
audit report with dual dates 双重日期审计报告 BG_m}3j
audit reporting stage 审计报告阶段 ,UopGlA
,
audit responsibility 审计责任 tSV}BM,
audit results 审计结果 ~O;!y%
audit risk 审计风险 z'=*pIY5f
audit sampling 审计抽样 RIJ+]uir4
audit sampling techniques 审计抽样方法,审计抽样技术 f50qA;
7k
audit strategies 审计策略 PX65Z|~>_
audit summary 审计总结,审计小结 [X ]\^
audit team 审计小组 Wp/!;
audit test 审计测试 )HNbWGu
audit trail 审计轨迹 */sVuD^b`
audit work 审计工作 O+%Y1=S[WQ
audit working paper 审计工作底稿 }jBr[S5
audited financial statement 审计会计报表,已审计财务报表 lEIX,amwa
Auditing Guidelines (the~) 审计规范指南 kbJ/7
auditing standards 审计准则 _6Wz1.]n
audit-oriented working paper (审计)业务类工作底稿 jhjGDF
authorisation 授权 K++pH~o
authorisation of transaction 交易的授权 WCA`34(
availability 可获得性 %_;q<@9)
B IzF7W?k
balance 余额;差额;平衡 UeV2`zIg`
balance sheet 资产负债表 [7q~rcf,Z
bank 银行 ^crk8O@Fw
bank account 银行账户,银行户头 VJJGTkm
bank statement 银行对账单 I~H:-"2
barter transaction 易货交易,以物换物交易 >gM|:FG
basis of audit 审计依据 EgM.wQHR]
basis of preparation (会计报表的)编制基础 "5C)
gxI^
book of account 账目,账簿 ;Xg6'yxJ
borrowing 借款,贷款,借债 wUHuykF
branch 分支,分支机构,分店 5|f[evQj<S
brought forward (账户余额等的)承上年,承上期,承上页 e.hHpjWi?Z
budget 预算 uNZJNrV%
building 建筑物;大楼 #~*fZ|sq+3
business conditions 业务情况,经营情况 uy)iB'st&
business licence (企业等的)营业执照 RE Dh`Wd
business relation 业务关系 AX}l~
sv
y;<^[