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 ]d-.Mw,'
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审计词汇英汉对照 A+gS'DZ9C
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ability to continue as a going concern 持续经营能力 g27'il
acceptability 可接受性,可接受程度 >Rd~-w)!|
acceptable level of detection risk 检查风险的可接受水平 3V?x&qlP>
acceptance of engagement 接受委托 XC)9aC@s
accepting the engagement for the first time 首次接受委托 ,!b<
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access to asset 对资产的接触 BjsT 9?6W/
according to 根据,依据,依照 U31@++C[
account balance 账户余额 ?KOw~-u
account for 对……进行会计处理,核算;解释 uB
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accounting 会计,会计学 R-j*fO}
accounting advisory serve 会计咨询服务 CDRbYO
accounting firm 会计师事务所 flo$[]`.7
accounting information 会计信息,会计资料 nAEyL+6U
accounting period 会计期间 cO*g4VL"[
accounting policies 会计政策 5N;'CAk
accounting professional bodies 会计职业组织,会计职业团体 a
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accounting records 会计记录 ,`Y$}"M4
accounting responsibility 会计责任 >#x[qX
accounting service 会计服务 #aU!f"SS
accounting standards 会计准则 T1$E][@Iv
Accounting Standards for Business Enterprises 企业会计准则 *k}m?;esb
accounting system 会计系统 ft6)n T/"&
accounting treatment 会计处理 xlS*9>Ij
accuracy 准确性,精确性 7!pKlmQ
additional audit procedures 追加审计程序 gK`w|kh`
addressee 收件人,收信人 1wKXOy=v0
Administration of State-owned Assets (the~) 国有资产管理局 hj9TiH/+
administrative laws and regulations 行政法规 #~|k EGt
adverse impact 不利影响,负面影响 _(F-(X|
adverse opinion 反对意见 q\?s<l63
advisory group 咨询组,顾问组 v}6iI}r
agency fee 代理费,代理费用 o5tCbsHj-
aggregate 总计,合计为…… eKvr1m- -
alternation of document and record 变造文件和记录 Iz09O:ER
alternative audit procedures 替代审计程序,备选审计程序 igfQ,LWe!
amend 修改,修订 Giv,%3'
amortisation 摊销 eZa*WI=
analytical capacity 分析能力 05q760I+
analytical procedures 分析性程序 p8~lGuH
annual financial statements 年度会计报表,年度财务报表 QDg5B6>$
appendix 附录,附表 7@fS2mu
applicable 适用的 $u!(F]^
applicable laws and regulations 适用的法规 #dWz,e3
application systems 应用系统 tF`L]1r>
apply consistently 一贯地执行,一贯地实施 y9 {7+]
appropriate 适当的,合适的; /GIGE##1F
征用,挪用 j8`
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appropriate authorization 适当的授权 {r&mNbz
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 RW. qw4
assertion (会计报表上的)认定;确认 cERIj0~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 m4hkV>$d
asset 资产,财产 #cfiN b}GX
asset restructuring 资产重组 K$,Zg
assignment of duties 职责的划分 )A7^LLzG
assistant 助理,助理人员 .[O{,r
associated company 联属公司,联营公司 '^m.vS!/
association 联合,结合;协会,社团 $*#^C;7O
assumption 假设,假定 89FAh6u E
at a given date 在某一特定时日 @.eN+o9|
attestation 鉴证,公证 sm/aL^4
attestation service 鉴证服务 f,TW|Y'{g
audit adjustment 审计调整 >zW2w2O3
audit areas 审计领域 <T}U 3lL^
audit conclusion 审计结论 8!{*!|Xd
audit effectiveness 审计效果 c| ^I}
audit efficiency 审计效率 o72r `2
audit engagement letter 审计业务约定书 XHk"nbj
audit evidence 审计证据 */;7Uv7
audit fee 审计费 M*zpl}
audit files 审计档案
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audit findings 审计中发现的事项 OTXZdAv
audit implementation stage 审计实施阶段 VhUWws3E
audit mark 审计标识 '? 5-
audit materiality 审计重要性 e"S?qpJK
audit method 审计方法 D;p
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audit objective 审计目标,审计目的 u5oM;#
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audit of financial statements 会计报表审计,财务报表审计 MYS`@%ZV#k
audit opinion 审计意见 j&d5tgLB
audit period 被审计期间,被审计年度 H
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audit plan 审计计划 ="voJgvw
audit planning 编制审计计划,制定审计计划,审计计划 ]/=R ABi
audit planning stage 审计计划阶段 oe*1jR_J`[
audit procedure 审计程序 #DUfEZ
audit programme 审计程序表,具体审计计划 s:3[#&PQpN
audit report 审计报告 Njc@5*rJ&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 c;VqEpsbl
audit report with a qualified opinion 有保留意见的审计报告 mJUM#ry
audit report with an adverse opinion 否定意见的审计报告 )zr*Ecz
audit report with dual dates 双重日期审计报告 <L-F3Buu
audit reporting stage 审计报告阶段 EK';\}
audit responsibility 审计责任 $l]:2!R
audit results 审计结果 GTdoUSUq
audit risk 审计风险 r].n=455[
audit sampling 审计抽样 -l= 4{^pK
audit sampling techniques 审计抽样方法,审计抽样技术 JQ03om--(
audit strategies 审计策略 <w2h@ea
audit summary 审计总结,审计小结 7iP+!e}$.
audit team 审计小组 keAoJeG,J
audit test 审计测试 a{nR:zPE
audit trail 审计轨迹 ?\V#^q-
audit work 审计工作 tMxde+$y
audit working paper 审计工作底稿 W8d-4')|
audited financial statement 审计会计报表,已审计财务报表 eY<<Hld
Auditing Guidelines (the~) 审计规范指南 S^rf^%
auditing standards 审计准则 pe?)AiTZ:
audit-oriented working paper (审计)业务类工作底稿 Nz
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authorisation 授权 :ppaq
authorisation of transaction 交易的授权 BHY8G06
availability 可获得性 I1<WHq
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balance 余额;差额;平衡 <V&0
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balance sheet 资产负债表 pa>C}jk}6
bank 银行 =1IK"BA2?
bank account 银行账户,银行户头 z?o8h
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bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 l f>/
basis of audit 审计依据 %O\@rws
basis of preparation (会计报表的)编制基础 'ITq\1z
book of account 账目,账簿 $mQ0w~:@
borrowing 借款,贷款,借债 n28JWkK8
branch 分支,分支机构,分店 Q~N,QMr)k&
brought forward (账户余额等的)承上年,承上期,承上页 P 45Irir
budget 预算 |:eTo<
building 建筑物;大楼 e5'I W__
business conditions 业务情况,经营情况 , PlH|
business licence (企业等的)营业执照 =-U0r$sK+F
business relation 业务关系 ( /]'e}
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