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 i&KODhMpP
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审计词汇英汉对照 l|{<!7a
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ability to continue as a going concern 持续经营能力 lB-7.
acceptability 可接受性,可接受程度 Tc:`TE=2
acceptable level of detection risk 检查风险的可接受水平 DQ$/0bq
acceptance of engagement 接受委托 71InYIed
accepting the engagement for the first time 首次接受委托 o6oYJ`PY
access to asset 对资产的接触 u a-p^X`w
according to 根据,依据,依照 W#Z]mt B
account balance 账户余额 98"N UT
account for 对……进行会计处理,核算;解释 Ns_d10rZ.
accounting 会计,会计学 WP9=@X Z
accounting advisory serve 会计咨询服务 Sz&`=x#
accounting firm 会计师事务所 ^8)d8?}
accounting information 会计信息,会计资料 dmne+ufB
accounting period 会计期间 3 a`-_<
accounting policies 会计政策 YQOGxSi
accounting professional bodies 会计职业组织,会计职业团体 %qMk&1
accounting records 会计记录 Rx.0P6s
accounting responsibility 会计责任 E;N8{Ye_
accounting service 会计服务 $6N.ykJ
accounting standards 会计准则 :%gBcL9T
Accounting Standards for Business Enterprises 企业会计准则 t$J-6dW
accounting system 会计系统 '
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accounting treatment 会计处理
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accuracy 准确性,精确性 3h&s=e!
additional audit procedures 追加审计程序 H{8\<E:V+}
addressee 收件人,收信人 p5\b&~
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Administration of State-owned Assets (the~) 国有资产管理局 dj#<,e\
administrative laws and regulations 行政法规 X%sc:V
adverse impact 不利影响,负面影响 {<lV=0]
adverse opinion 反对意见 OA;L^d
advisory group 咨询组,顾问组 #R$!|
agency fee 代理费,代理费用 UZ$p wjC
aggregate 总计,合计为…… 9Z=Bs)-y.
alternation of document and record 变造文件和记录 z3,z&Ra
alternative audit procedures 替代审计程序,备选审计程序 %/7`G-a.B
amend 修改,修订 _z;N|Xe
amortisation 摊销 *7ox_ R@
analytical capacity 分析能力 fg2}~02n
analytical procedures 分析性程序 N.]8qzW
annual financial statements 年度会计报表,年度财务报表 51A>eU|
appendix 附录,附表 ;rX4${h
applicable 适用的 JW$#~"@r
applicable laws and regulations 适用的法规 hikun2
application systems 应用系统 +q1@,LxN
apply consistently 一贯地执行,一贯地实施 {r"HR%*u
appropriate 适当的,合适的; {pqm&PB04
征用,挪用 .._wTOSq
appropriate authorization 适当的授权 QL3%L8
appropriateness of audit evidence 审计证据的适当性 +Fk.B@KT,
approval 批准,核准 6gv.n
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 lp6GiF
asset 资产,财产 _$\T;m>'A
asset restructuring 资产重组 WVV
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assignment of duties 职责的划分 cla4%|kq3Y
assistant 助理,助理人员 JSM{|HJxh
associated company 联属公司,联营公司 %!@Dop/<
association 联合,结合;协会,社团 ;fuy}q8@7
assumption 假设,假定 9T\:ID=h
at a given date 在某一特定时日 ?/;<32cE,
attestation 鉴证,公证 -C\m'T,1
attestation service 鉴证服务 [bAv|;
audit adjustment 审计调整 b[$>HB_Na
audit areas 审计领域 MSA*XDnN
audit conclusion 审计结论 KjLj
audit effectiveness 审计效果 RtSk;U1
audit efficiency 审计效率 yY!jkRq%w
audit engagement letter 审计业务约定书
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audit evidence 审计证据 *w!H -*`
audit fee 审计费 P/27+5(|
audit files 审计档案 ]LD@I;(_
audit findings 审计中发现的事项 9%4rO\q
audit implementation stage 审计实施阶段 >4;A(s`
audit mark 审计标识 b*$^8%
audit materiality 审计重要性 "kMpa]<c-6
audit method 审计方法
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audit objective 审计目标,审计目的 -IPc;`<
audit of financial statements 会计报表审计,财务报表审计 3]wV`mD
audit opinion 审计意见 hNQ,U{`;^
audit period 被审计期间,被审计年度 *p
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audit plan 审计计划 A w83@U
audit planning 编制审计计划,制定审计计划,审计计划 wsM5TB
audit planning stage 审计计划阶段 f F?=W
audit procedure 审计程序 x
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audit programme 审计程序表,具体审计计划 )=~1m85+5B
audit report 审计报告 AE@*#47
audit report with a disclaimer of opinion 拒绝表示意见审计报告 0%vXPlfnY
audit report with a qualified opinion 有保留意见的审计报告 X_XqT
audit report with an adverse opinion 否定意见的审计报告 Y1+f(Q
audit report with dual dates 双重日期审计报告 qUCiB}
audit reporting stage 审计报告阶段 .t\5H<z
audit responsibility 审计责任 % nJ'r?+h
audit results 审计结果 n*U1
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audit risk 审计风险 t0/fF'GZD
audit sampling 审计抽样 Y]P]^3
audit sampling techniques 审计抽样方法,审计抽样技术 9^`G `D
audit strategies 审计策略
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audit summary 审计总结,审计小结 Fe:0nr9;
audit team 审计小组 JI(8{ f
audit test 审计测试 \s[Uq
audit trail 审计轨迹 &FGz53fd4
audit work 审计工作 7)~/`w)P
audit working paper 审计工作底稿 UA}k"uM
audited financial statement 审计会计报表,已审计财务报表 %A?Ym33
Auditing Guidelines (the~) 审计规范指南 x
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auditing standards 审计准则 $$AKz\
audit-oriented working paper (审计)业务类工作底稿 JIDE]f
authorisation 授权 74QWGw`,
authorisation of transaction 交易的授权 Ip|7JL0Z
availability 可获得性 pkhZW8O
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balance 余额;差额;平衡 g {wDI7"<q
balance sheet 资产负债表 $$`}b^, /
bank 银行 X#IVjc:&L
bank account 银行账户,银行户头 ~,.Agx
bank statement 银行对账单 (Zx;GS
barter transaction 易货交易,以物换物交易 Ry tQNwv3
basis of audit 审计依据 Q']:k}y
basis of preparation (会计报表的)编制基础 u.R:/H<>~
book of account 账目,账簿 KD=T04v
borrowing 借款,贷款,借债 9_oIAn
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branch 分支,分支机构,分店 HX?5O$<<N
brought forward (账户余额等的)承上年,承上期,承上页 ,:j^EDCsaJ
budget 预算 ^<7)w2ns
building 建筑物;大楼 S-g`rTx
business conditions 业务情况,经营情况 sLPFeibof5
business licence (企业等的)营业执照 5YJLR;
business relation 业务关系 }>fL{};Z"
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