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 %:2+
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审计词汇英汉对照 }YHX-e<Yx]
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 +d%L\^?F
acceptable level of detection risk 检查风险的可接受水平 :hI@AA>g
acceptance of engagement 接受委托 &wB\ ~Ie-
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 p3}?fej&|
according to 根据,依据,依照 V._(q^
account balance 账户余额 T
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account for 对……进行会计处理,核算;解释 np4+"
accounting 会计,会计学 UYz0PSV=.
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 o^V(U~m]
accounting information 会计信息,会计资料 kVD(Q~<
accounting period 会计期间 }E7:ihy
accounting policies 会计政策 a:_I
accounting professional bodies 会计职业组织,会计职业团体 JXj8Br?Z@
accounting records 会计记录 "jaJr5Wv=y
accounting responsibility 会计责任 2m~V{mUT!
accounting service 会计服务 h/,${,}J
accounting standards 会计准则 X~xd/M=9^
Accounting Standards for Business Enterprises 企业会计准则 `~W-Xx
accounting system 会计系统 r
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accounting treatment 会计处理 -D^}S"'
accuracy 准确性,精确性 ~I(Hc.Q
additional audit procedures 追加审计程序 M1%Dg'}G
addressee 收件人,收信人 ?}B:
Administration of State-owned Assets (the~) 国有资产管理局 NzW`B^p
administrative laws and regulations 行政法规 Ve/xnn]'
adverse impact 不利影响,负面影响 .uE Pnzi
adverse opinion 反对意见 7jJbo]&
advisory group 咨询组,顾问组 >g;kJe
agency fee 代理费,代理费用 +L=*:e\j
aggregate 总计,合计为…… 0W%@gs5d&
alternation of document and record 变造文件和记录 leCVK.
alternative audit procedures 替代审计程序,备选审计程序 ^Eo=W/
amend 修改,修订 k'PQ}
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amortisation 摊销 X.TI>90{
analytical capacity 分析能力 HQ9X7[3
analytical procedures 分析性程序 l)-Mq@V
annual financial statements 年度会计报表,年度财务报表 5p
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appendix 附录,附表 b,IocD6v;P
applicable 适用的 ~j'l.gQb
applicable laws and regulations 适用的法规 Ei2%DMN7)
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 [qoXMuC|P
appropriate 适当的,合适的; [+Y{%U
征用,挪用 ~xIjF1Z
appropriate authorization 适当的授权 T{}fHfM
appropriateness of audit evidence 审计证据的适当性 WX4;l(PL=
approval 批准,核准 J/6`oh?,Q
assertion (会计报表上的)认定;确认 i7LJ&g/)
assessed level of control risk 对控制风险的评估,控制风险的评估水平 n$:IVX"2b
asset 资产,财产 "Y=+Ls(3o(
asset restructuring 资产重组 ;;)`c/$
assignment of duties 职责的划分 DSxUdEK6
assistant 助理,助理人员 "3F;cCDv]
associated company 联属公司,联营公司 b5:op@V
association 联合,结合;协会,社团 "EV!>^Z
assumption 假设,假定 R3X{:1{j
at a given date 在某一特定时日 ,Os? f:Y6
attestation 鉴证,公证 CD0VfA>Z
attestation service 鉴证服务 T%Pp*1/m7
audit adjustment 审计调整 2Cg$,#H
audit areas 审计领域 Ac|5. ?|N
audit conclusion 审计结论 .4l/_4,s_
audit effectiveness 审计效果 t]-u
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audit efficiency 审计效率 0ji
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audit engagement letter 审计业务约定书 `O6:t\d@
audit evidence 审计证据 wLV~F[:
audit fee 审计费 7'NS9|
audit files 审计档案 J`*iZvW#Bx
audit findings 审计中发现的事项 ai*b:Q
audit implementation stage 审计实施阶段 g-vg6@6
audit mark 审计标识 C}5M;|%3)
audit materiality 审计重要性 \b*X:3g*
audit method 审计方法 drq hQ
audit objective 审计目标,审计目的 A-ZmG7xk
audit of financial statements 会计报表审计,财务报表审计 O]nT>;PXX
audit opinion 审计意见 >#N[GrJAE
audit period 被审计期间,被审计年度 ,{<p
audit plan 审计计划 xFsmf< Vm
audit planning 编制审计计划,制定审计计划,审计计划 FrZ]=:
audit planning stage 审计计划阶段 .2X2b<%)
audit procedure 审计程序 XT||M)#
audit programme 审计程序表,具体审计计划 t
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audit report 审计报告 If.n(t[M9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 k!E"wJkpz
audit report with a qualified opinion 有保留意见的审计报告 iVeQ]k(u
audit report with an adverse opinion 否定意见的审计报告 J E)J<9gf
audit report with dual dates 双重日期审计报告 g@E&uyM
audit reporting stage 审计报告阶段 `s}BXKIv}
audit responsibility 审计责任 n>llSK
audit results 审计结果 K+mU_+KRp
audit risk 审计风险 m
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audit sampling 审计抽样 3A
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audit sampling techniques 审计抽样方法,审计抽样技术 BW71 s
audit strategies 审计策略 t:9
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audit summary 审计总结,审计小结 4 =Fg!Eu<
audit team 审计小组 C
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audit test 审计测试 _0]QS4a][c
audit trail 审计轨迹 $Q4=37H+
audit work 审计工作 _$(GRNRYK
audit working paper 审计工作底稿 =>YvA>izE
audited financial statement 审计会计报表,已审计财务报表 m"-G6BKS
Auditing Guidelines (the~) 审计规范指南 4e/cqN6
auditing standards 审计准则 #{w5)|S#JD
audit-oriented working paper (审计)业务类工作底稿 h[H%:743
authorisation 授权 KW>VOW<.
authorisation of transaction 交易的授权 a4u ^f5)@
availability 可获得性 I Tn;m
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balance 余额;差额;平衡 6UI>GQ
balance sheet 资产负债表 k5s ?lWH
bank 银行 6!RikEAh
bank account 银行账户,银行户头 ]Wy.R6
bank statement 银行对账单 xOM_R2Md
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 ^^
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basis of preparation (会计报表的)编制基础 R2Yl)2
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book of account 账目,账簿 %1Jd^[W
borrowing 借款,贷款,借债 k.{G&]r{
branch 分支,分支机构,分店 +3HPA#A
brought forward (账户余额等的)承上年,承上期,承上页 8GW ut=D
budget 预算 tnL."^%A2I
building 建筑物;大楼 4ac1m,Jlt
business conditions 业务情况,经营情况 2*YP"Ryh
business licence (企业等的)营业执照 ?.j,Bq5At
business relation 业务关系 =g[H]-Ee
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