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 nih0t^m'
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审计词汇英汉对照 Wk)OkIFR
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ability to continue as a going concern 持续经营能力 ZrsBm_Rx
acceptability 可接受性,可接受程度 a{L
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acceptable level of detection risk 检查风险的可接受水平 3yVMXK
acceptance of engagement 接受委托 <sBbT`
accepting the engagement for the first time 首次接受委托 @7IIM{
access to asset 对资产的接触 |5lk9<z
according to 根据,依据,依照 A~)D[CV
account balance 账户余额 bbE!qk;hEP
account for 对……进行会计处理,核算;解释 YNQY4\(
accounting 会计,会计学 g:hjy@ w
accounting advisory serve 会计咨询服务 37s0e;aF
accounting firm 会计师事务所 sB7#
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accounting information 会计信息,会计资料 [CQ+p!QZ
accounting period 会计期间 'Gj3:-xqL
accounting policies 会计政策 a
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accounting professional bodies 会计职业组织,会计职业团体 >
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accounting records 会计记录 Fld=5B^}
accounting responsibility 会计责任 3LOdj T
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accounting service 会计服务 _852H$H\
accounting standards 会计准则 JMC. w!
Accounting Standards for Business Enterprises 企业会计准则 4h|c<-`>t
accounting system 会计系统 0Tx6zO
accounting treatment 会计处理 F1*>y
accuracy 准确性,精确性 ZOh`(})hy
additional audit procedures 追加审计程序 !|^|,"A)
addressee 收件人,收信人 T&6l$1J
Administration of State-owned Assets (the~) 国有资产管理局 os=e|vkB*
administrative laws and regulations 行政法规 l9{hq/V
adverse impact 不利影响,负面影响 -|
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adverse opinion 反对意见 v[1aWv:
advisory group 咨询组,顾问组 ]Sf]J4eQ
agency fee 代理费,代理费用 KcWN,!G
aggregate 总计,合计为…… Bs^aI I$
alternation of document and record 变造文件和记录 M:Pc,
alternative audit procedures 替代审计程序,备选审计程序 TM%|'^)
amend 修改,修订 ]cHgleHQ
amortisation 摊销 =$'6(aDH
analytical capacity 分析能力 f6hnTbJ
analytical procedures 分析性程序 d,k!qjf=r
annual financial statements 年度会计报表,年度财务报表 hOjk3
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appendix 附录,附表 ZMQZs~;~d
applicable 适用的 u^^[Q2LDU}
applicable laws and regulations 适用的法规 5_GYrR2
application systems 应用系统 f%][}NN)Xr
apply consistently 一贯地执行,一贯地实施 J,'M4O\S
appropriate 适当的,合适的; mE+*)gb:Rd
征用,挪用 em%4Ap
appropriate authorization 适当的授权 "g5^_UP
appropriateness of audit evidence 审计证据的适当性 1m4$ p2j
approval 批准,核准 5-:?&|JK;
assertion (会计报表上的)认定;确认 V5+=e^pa2
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ,LHn90S
asset 资产,财产 ?gA 8x
asset restructuring 资产重组 &*M!lxDN
assignment of duties 职责的划分 8{^kQ/]'|
assistant 助理,助理人员 - YEZ]:"
associated company 联属公司,联营公司 ha]VWt%}
association 联合,结合;协会,社团 V(H1q`ao9
assumption 假设,假定 o_izl\
at a given date 在某一特定时日 D+rxT:
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attestation 鉴证,公证 )1?y 8_B
attestation service 鉴证服务 ?+))}J5N\
audit adjustment 审计调整 ZF!h<h&,
audit areas 审计领域 cN/6SGHK
audit conclusion 审计结论 KI"#f$2&
audit effectiveness 审计效果 l!D}3jD
audit efficiency 审计效率 5'OrHk;u
audit engagement letter 审计业务约定书 3#LlDC_WC
audit evidence 审计证据
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audit fee 审计费 `'DmDg
audit files 审计档案 rDdoOb]B
audit findings 审计中发现的事项 {&&z-^
audit implementation stage 审计实施阶段 (~p<
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audit mark 审计标识 R$R *'l
audit materiality 审计重要性 .73X3`P25
audit method 审计方法 q`Go`v
audit objective 审计目标,审计目的 yuh *
audit of financial statements 会计报表审计,财务报表审计 owVX*&b{
audit opinion 审计意见 L^1NY3=$
audit period 被审计期间,被审计年度 ju8>:y8
audit plan 审计计划 Tf>bX_L?
audit planning 编制审计计划,制定审计计划,审计计划 u+
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audit planning stage 审计计划阶段 y6g&Y.:o
audit procedure 审计程序 xK>*yV
audit programme 审计程序表,具体审计计划 /J]5H
audit report 审计报告 6_(&6]}66
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &h}#HS>l
audit report with a qualified opinion 有保留意见的审计报告 iDpSj!x/_
audit report with an adverse opinion 否定意见的审计报告 pIc#L>{E
audit report with dual dates 双重日期审计报告 tR#OjkvX
audit reporting stage 审计报告阶段 l [dK[4
audit responsibility 审计责任 sU=H&D99
audit results 审计结果 Na<pwC
audit risk 审计风险 em y[k
audit sampling 审计抽样 p/ ,=OaVU
audit sampling techniques 审计抽样方法,审计抽样技术 x`mG<Yt
audit strategies 审计策略 '6DBs8>1
audit summary 审计总结,审计小结 6,p
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audit team 审计小组 ]}V<*f
audit test 审计测试 Ugr!"Q#M
audit trail 审计轨迹 B`EJb71^Xy
audit work 审计工作 x[cL
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audit working paper 审计工作底稿 4VHn
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audited financial statement 审计会计报表,已审计财务报表 &5>K
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Auditing Guidelines (the~) 审计规范指南 E fqX
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auditing standards 审计准则 N"Z{5A
audit-oriented working paper (审计)业务类工作底稿 ,<.V7(|t)
authorisation 授权 P?%s
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authorisation of transaction 交易的授权 ___~D
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availability 可获得性 2_>N/Z4T
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balance 余额;差额;平衡 zOJ%}
balance sheet 资产负债表 A@`}c,G
bank 银行 kBS9tKBWg
bank account 银行账户,银行户头 n3WlZ!$
bank statement 银行对账单 .7J#_*NV
barter transaction 易货交易,以物换物交易 9p]QM)M
basis of audit 审计依据 &<
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basis of preparation (会计报表的)编制基础 [DuttFX^x
book of account 账目,账簿 -oGdk|Yn
borrowing 借款,贷款,借债 [z:!j$K
branch 分支,分支机构,分店 <|HV. O/!
brought forward (账户余额等的)承上年,承上期,承上页 7P} W
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budget 预算 5%"V[lDx@
building 建筑物;大楼 ?d* z8w
business conditions 业务情况,经营情况 p:&8sO!m
business licence (企业等的)营业执照 yWmJ~/*lG
business relation 业务关系 0S"mVZ*P
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