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 62#8c~dL
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审计词汇英汉对照 ~<[]l~`
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A %$F\o1S
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ability to continue as a going concern 持续经营能力 7,3v,N|
acceptability 可接受性,可接受程度 RTTEAh:.
acceptable level of detection risk 检查风险的可接受水平 el,n5OZ7
acceptance of engagement 接受委托 SMh[7lU`
accepting the engagement for the first time 首次接受委托 Q3x.qz
access to asset 对资产的接触 SZD@<3 Nb
according to 根据,依据,依照 /ee4 v!
account balance 账户余额 K|-RAjE
account for 对……进行会计处理,核算;解释 }C&kzJBEF
accounting 会计,会计学 If(IG]>`D
accounting advisory serve 会计咨询服务 |HK/*B
accounting firm 会计师事务所 Ib$?[
accounting information 会计信息,会计资料 Zh.[f+ l]
accounting period 会计期间 3/2G~$C
accounting policies 会计政策 _xU2C<)1&
accounting professional bodies 会计职业组织,会计职业团体 c (0Ez@
accounting records 会计记录 Z6oA>D
accounting responsibility 会计责任 sxQMfbN
accounting service 会计服务 GZ/vUe
accounting standards 会计准则 JU0|pstf
Accounting Standards for Business Enterprises 企业会计准则 yy|F6Pq3`
accounting system 会计系统 PiwI.c
accounting treatment 会计处理 h`/1JjP
accuracy 准确性,精确性 5}2XnM2
additional audit procedures 追加审计程序 l%$co07cX
addressee 收件人,收信人 0"$'1g^]7
Administration of State-owned Assets (the~) 国有资产管理局 I ?i,21:5
administrative laws and regulations 行政法规 RDQK_Ef:
adverse impact 不利影响,负面影响 d<4q%y'X{
adverse opinion 反对意见 KmRxbf
advisory group 咨询组,顾问组 lDhuL;9e
agency fee 代理费,代理费用 Tta+qjr
aggregate 总计,合计为…… P[C03a!lXg
alternation of document and record 变造文件和记录 ?TVR{e:
alternative audit procedures 替代审计程序,备选审计程序 viR-h
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amend 修改,修订 FBJ Lkg0
amortisation 摊销 z[ ml;?
analytical capacity 分析能力 UI.>BZ6}
analytical procedures 分析性程序 4';(\42
annual financial statements 年度会计报表,年度财务报表 C8.MoFfhe
appendix 附录,附表 #:3~I
applicable 适用的 G=%SMl>[
applicable laws and regulations 适用的法规 9dD;Z$x&Xk
application systems 应用系统 ~b.e9FhdA
apply consistently 一贯地执行,一贯地实施 ?AJE*=b
appropriate 适当的,合适的; Lj03Mx.2S
征用,挪用 6)~J5Fb
appropriate authorization 适当的授权 9q!./)
appropriateness of audit evidence 审计证据的适当性 6H}8^'/u
approval 批准,核准 xi
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assertion (会计报表上的)认定;确认 S?Z"){
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Vy[ m%sEP
asset 资产,财产 lGtTZ
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asset restructuring 资产重组 sj0{;>>%+N
assignment of duties 职责的划分 VVyms7
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assistant 助理,助理人员 Y:}!W
associated company 联属公司,联营公司 Yn }Ivg
association 联合,结合;协会,社团 |*WE@L5
assumption 假设,假定 #q%V|Ajq
at a given date 在某一特定时日 LdM9k(
attestation 鉴证,公证 _l;$<]re\k
attestation service 鉴证服务 ;nB.f.e`
audit adjustment 审计调整 j:6VWdgq
audit areas 审计领域 Da"GYEC
audit conclusion 审计结论 )j>BvO
audit effectiveness 审计效果 3fWL}]{<a
audit efficiency 审计效率 OJF41Z
audit engagement letter 审计业务约定书 !%4&O
audit evidence 审计证据 x#_0
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audit fee 审计费 i'bUX=JK
audit files 审计档案 Xm!
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audit findings 审计中发现的事项 J#^oUq
audit implementation stage 审计实施阶段 Ki:.^
audit mark 审计标识 m'i^BE
audit materiality 审计重要性 Ho; bgva
audit method 审计方法 E|fQbkfw
audit objective 审计目标,审计目的 60 z
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audit of financial statements 会计报表审计,财务报表审计 L4L[@tMPmY
audit opinion 审计意见 V;#bcr=Z<J
audit period 被审计期间,被审计年度 `<:D.9vO "
audit plan 审计计划 *N#
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audit planning 编制审计计划,制定审计计划,审计计划 \E<t'\>@
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audit planning stage 审计计划阶段 12,,gwh
audit procedure 审计程序 5E!G
audit programme 审计程序表,具体审计计划 JxM[LvVi
audit report 审计报告 %"0g}tK6
audit report with a disclaimer of opinion 拒绝表示意见审计报告 R2[-Q"|Ra
audit report with a qualified opinion 有保留意见的审计报告 q|+`ihut
audit report with an adverse opinion 否定意见的审计报告 3r(i=ac0
audit report with dual dates 双重日期审计报告 {)8!> K%G
audit reporting stage 审计报告阶段 mt(2HBNoz
audit responsibility 审计责任 g/ict2!
audit results 审计结果 $
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audit risk 审计风险 fudIUG.
audit sampling 审计抽样 Tn7(A^h'
audit sampling techniques 审计抽样方法,审计抽样技术 (;@\gRL
audit strategies 审计策略 <)
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audit summary 审计总结,审计小结 s;;"^5B.
audit team 审计小组 <x|
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audit test 审计测试
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audit trail 审计轨迹 |NZVm}T
audit work 审计工作 Dqw?3 KB
audit working paper 审计工作底稿 8T#tB,<fFW
audited financial statement 审计会计报表,已审计财务报表 j%qBNoT~
Auditing Guidelines (the~) 审计规范指南 ?{
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auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 n(MVm-H
authorisation 授权 XPt<k&o1,
authorisation of transaction 交易的授权 U<*8KiI
availability 可获得性 }H4Z726
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balance 余额;差额;平衡 fv",4L
balance sheet 资产负债表 m%bw$hr
bank 银行 NJ;D Qv
bank account 银行账户,银行户头 +W6QtB6
bank statement 银行对账单 j}CZ*
barter transaction 易货交易,以物换物交易 5k^UZw
basis of audit 审计依据 2yyJ19Iul
basis of preparation (会计报表的)编制基础 18AKM
book of account 账目,账簿 d}.*hgk
borrowing 借款,贷款,借债 n^U
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branch 分支,分支机构,分店 h!L/ZeRaV
brought forward (账户余额等的)承上年,承上期,承上页 !A\Qwg>
budget 预算 [Ie;Jd>gG
building 建筑物;大楼 -Pr1r
business conditions 业务情况,经营情况 yRZb_Mq9U
business licence (企业等的)营业执照 bH-QF\>
business relation 业务关系 8"zFTP*;u
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