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 [t {vYo
H<v c\r
审计词汇英汉对照 rat=)n)"t
"ugX
/r$_
A j@%K*Gb`
5wT',U"+
;Gjv9:hUn
ability to continue as a going concern 持续经营能力 ~l;yr
@
acceptability 可接受性,可接受程度 5Xp$yX =
acceptable level of detection risk 检查风险的可接受水平 9
vB9k@9
acceptance of engagement 接受委托 E6,`Ld;c[
accepting the engagement for the first time 首次接受委托 Kh>?!`lL
access to asset 对资产的接触 9m%7dsv
according to 根据,依据,依照 \/?
!
6~
account balance 账户余额 $ijx#a&O
account for 对……进行会计处理,核算;解释 -fb1cv~N
accounting 会计,会计学 ?y+\v'3v
accounting advisory serve 会计咨询服务 U;x99Go:
accounting firm 会计师事务所 j4.Qvj >:4
accounting information 会计信息,会计资料 Q3 K;kS
accounting period 会计期间 Ej;Vr~Wi
accounting policies 会计政策 (2\l i{$e
accounting professional bodies 会计职业组织,会计职业团体 Yt\E/*%
accounting records 会计记录 NTXws
4'D
accounting responsibility 会计责任 '?&B5C
accounting service 会计服务 >VpP/Qf
accounting standards 会计准则 FCsyKdM
Accounting Standards for Business Enterprises 企业会计准则 4v rm&k
accounting system 会计系统 sV9{4T~#|
accounting treatment 会计处理 [V!^\g\6
accuracy 准确性,精确性 ?AqrlR]5
additional audit procedures 追加审计程序 k+W
addressee 收件人,收信人 },?-$eyX
Administration of State-owned Assets (the~) 国有资产管理局 ?7rmw
y\
administrative laws and regulations 行政法规 F?yh23&_4
adverse impact 不利影响,负面影响 Bbn832iMUY
adverse opinion 反对意见 nOA,x
advisory group 咨询组,顾问组 h$#4ebp
agency fee 代理费,代理费用 b AA'=z<
aggregate 总计,合计为…… T>AI
0R3
alternation of document and record 变造文件和记录 m?
\#vw$
alternative audit procedures 替代审计程序,备选审计程序 xEd#~`Jmr
amend 修改,修订 +lY\r + ;
amortisation 摊销 R 47I\{
analytical capacity 分析能力 rRF+\cP?.
analytical procedures 分析性程序 s+OvS9et_
annual financial statements 年度会计报表,年度财务报表 pn ~/!y
appendix 附录,附表 BP7<^`i&
applicable 适用的 [A.eVuV;+
applicable laws and regulations 适用的法规 A;/Xt
application systems 应用系统 'tq\<y
apply consistently 一贯地执行,一贯地实施 Q rrZF.
appropriate 适当的,合适的; ;&7qw69k
征用,挪用 D9@<#2-
appropriate authorization 适当的授权 )VSGqY
r#
appropriateness of audit evidence 审计证据的适当性 +E""8kW- Z
approval 批准,核准 DbPBgD>Q
assertion (会计报表上的)认定;确认 ul5::
assessed level of control risk 对控制风险的评估,控制风险的评估水平 DcFV^8O&
asset 资产,财产 ]ci|$@V
asset restructuring 资产重组 0*]<RM
assignment of duties 职责的划分 v]d?6g
assistant 助理,助理人员 z~A(IQO
associated company 联属公司,联营公司 $yR{ZFo
association 联合,结合;协会,社团 N8/Au=
De_
assumption 假设,假定 R[ +]d|L
at a given date 在某一特定时日 ] BP^.N=
attestation 鉴证,公证 l")o!N?
attestation service 鉴证服务 Bt`r6v;\
audit adjustment 审计调整 `siy!R
audit areas 审计领域 CM@"lV_
audit conclusion 审计结论 FrE/K_L
audit effectiveness 审计效果 zL[U;
audit efficiency 审计效率 @/ovdf{
audit engagement letter 审计业务约定书 *SAcH_I2$>
audit evidence 审计证据 sVZ}nq{
audit fee 审计费
hE?GO,
audit files 审计档案 O+3D
5*
audit findings 审计中发现的事项 CsQ}P)
audit implementation stage 审计实施阶段 'DB({s
audit mark 审计标识 H
f E;$
audit materiality 审计重要性 )Lv6vnT>
audit method 审计方法 %CfTqbB
audit objective 审计目标,审计目的 8)2u@sx%
audit of financial statements 会计报表审计,财务报表审计 "p_[A
audit opinion 审计意见 5Dh&ez`oR'
audit period 被审计期间,被审计年度 hF{mm(qyv
audit plan 审计计划 6`{)p&9
audit planning 编制审计计划,制定审计计划,审计计划 U]R|ej
audit planning stage 审计计划阶段 B+e~k?O] 1
audit procedure 审计程序 ;tIIEc
audit programme 审计程序表,具体审计计划 {3yws4
audit report 审计报告 0^tJX1L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 a6K$omu
audit report with a qualified opinion 有保留意见的审计报告 %%-Tjw o
audit report with an adverse opinion 否定意见的审计报告 uma9yIk
audit report with dual dates 双重日期审计报告 &b#NF1Q.
audit reporting stage 审计报告阶段 /(}l[jf
audit responsibility 审计责任 s 13 d*
audit results 审计结果 '\3.isTsx
audit risk 审计风险 s9)8{z
audit sampling 审计抽样 tZ6v@W
audit sampling techniques 审计抽样方法,审计抽样技术 )-7(Hv1
audit strategies 审计策略 DyV[+P
audit summary 审计总结,审计小结 A UO0
audit team 审计小组 /)HEx&SQmZ
audit test 审计测试 B\~3p4S
audit trail 审计轨迹 +r34\mAO
audit work 审计工作 (4/`@;[
audit working paper 审计工作底稿 "Mu$3w
audited financial statement 审计会计报表,已审计财务报表 W71#NjM2Z
Auditing Guidelines (the~) 审计规范指南 [O =)FiY-
auditing standards 审计准则 L?pvz}
audit-oriented working paper (审计)业务类工作底稿 \}_7^)S;
authorisation 授权 Hwi7oXP
authorisation of transaction 交易的授权 S&g-
availability 可获得性 tLGwF3e$A
B )}Mt'd
balance 余额;差额;平衡 PfMOc+ q
balance sheet 资产负债表 t3kh]2t
bank 银行 I5 7<