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 4F{70"a
0vw4?>Jf@
审计词汇英汉对照 :eCU/BC4
cMOyo<F#^=
A -(=eM3o-9m
9B9(8PVG
=y!$/(H
ability to continue as a going concern 持续经营能力 1.6:#
acceptability 可接受性,可接受程度 1Yn
+<I
acceptable level of detection risk 检查风险的可接受水平 <.? jc%
acceptance of engagement 接受委托 <S
r
accepting the engagement for the first time 首次接受委托 ;&)-;l7M
access to asset 对资产的接触 % S os
according to 根据,依据,依照 0i
k7v<:
account balance 账户余额 w
Y_)y
account for 对……进行会计处理,核算;解释 7yh/BZ1
accounting 会计,会计学 VF ys.=
accounting advisory serve 会计咨询服务 $A-J,_:T<
accounting firm 会计师事务所 PGoh1Uu
accounting information 会计信息,会计资料 uu>Pkfo
accounting period 会计期间 Kuu *&u
accounting policies 会计政策 M"94#.dKK
accounting professional bodies 会计职业组织,会计职业团体 #%h-[/
accounting records 会计记录 *vwbgJG! *
accounting responsibility 会计责任 L}pt)w*V1j
accounting service 会计服务 FFEfI4&SfS
accounting standards 会计准则 Sxh]R+Xb
Accounting Standards for Business Enterprises 企业会计准则 +O?KNZ
accounting system 会计系统 ] &Rx@&e*
accounting treatment 会计处理 O[ef#R!
accuracy 准确性,精确性 "LlfOKG
additional audit procedures 追加审计程序 <d$x.in
addressee 收件人,收信人 XMu9 Uk{|
Administration of State-owned Assets (the~) 国有资产管理局 SR|`!
administrative laws and regulations 行政法规 @pRlxkvV
adverse impact 不利影响,负面影响 g0["^P1tV
adverse opinion 反对意见 @y\XR
advisory group 咨询组,顾问组 ~
r438&
agency fee 代理费,代理费用 .0`m\~ L
aggregate 总计,合计为…… t,+nQ9
alternation of document and record 变造文件和记录 MjC_ ( cs
alternative audit procedures 替代审计程序,备选审计程序 y1+*6|
amend 修改,修订 YOmM=X+'H
amortisation 摊销 Tq[kl'_
analytical capacity 分析能力 /Y2}a<3&0
analytical procedures 分析性程序 )x=1]T>v"'
annual financial statements 年度会计报表,年度财务报表 f@|A[>"V
appendix 附录,附表 %/zbgS`
applicable 适用的 hFy;ffs.
applicable laws and regulations 适用的法规 .Z
`av n
application systems 应用系统 eEv@}1~
apply consistently 一贯地执行,一贯地实施 ?Yth0O6?sb
appropriate 适当的,合适的; naR0@Q"\h
征用,挪用 9 %I?).5
appropriate authorization 适当的授权 f\sQO&
appropriateness of audit evidence 审计证据的适当性 U`NjPZe5^
approval 批准,核准 ?FpWvyz|
assertion (会计报表上的)认定;确认 S p;G'*g
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1e{IC=
asset 资产,财产 zGkS^Z=(
asset restructuring 资产重组 /YMj-S_b~
assignment of duties 职责的划分 'O_3)x5
assistant 助理,助理人员 V8C:"UZ;
associated company 联属公司,联营公司 q(.sq12<<W
association 联合,结合;协会,社团 Ki$MpA3j
assumption 假设,假定 ':3pq2{
at a given date 在某一特定时日 afuOeZP
attestation 鉴证,公证 %u5L!W&
attestation service 鉴证服务 DpvI[r//'*
audit adjustment 审计调整 OuID%p"O
audit areas 审计领域 pm
9"4 z
audit conclusion 审计结论 ~O
oidKT
audit effectiveness 审计效果 J$GUB3
G
audit efficiency 审计效率 bB1UZ O
audit engagement letter 审计业务约定书 1AM!8VR2
audit evidence 审计证据 [ 0KlC1=
audit fee 审计费 2a`o
&S
audit files 审计档案 rrBsb -
audit findings 审计中发现的事项 <66X Xh.
audit implementation stage 审计实施阶段 8"2=U6*C
audit mark 审计标识 Ybs\ES'?A
audit materiality 审计重要性 C.Kh[V\Ut
audit method 审计方法 qG?Qc (
audit objective 审计目标,审计目的 7XTkX"zKj
audit of financial statements 会计报表审计,财务报表审计 `(ue63AZ
audit opinion 审计意见 mGJKvJF
audit period 被审计期间,被审计年度 Oj3.q#)`Z
audit plan 审计计划 ?mFv0_!O
audit planning 编制审计计划,制定审计计划,审计计划 =S+wCN
audit planning stage 审计计划阶段 Q
Nh|Wz
audit procedure 审计程序 hIs4@0
audit programme 审计程序表,具体审计计划 t^R][Ay&
audit report 审计报告 8D3OOab
audit report with a disclaimer of opinion 拒绝表示意见审计报告 j,lT>/
audit report with a qualified opinion 有保留意见的审计报告 A@1W}8qY:
audit report with an adverse opinion 否定意见的审计报告 [q)8N
audit report with dual dates 双重日期审计报告 "U>JM@0DNm
audit reporting stage 审计报告阶段 !;Yg/'vD-
audit responsibility 审计责任 Xqg@ e:g
audit results 审计结果 \E72L5nJW
audit risk 审计风险 }Gz~nf%
audit sampling 审计抽样 O`x;,6Vr
audit sampling techniques 审计抽样方法,审计抽样技术 #~}nFY.
audit strategies 审计策略 LrM=*Rh,O
audit summary 审计总结,审计小结 ]@j*/IP
audit team 审计小组 }Z@ov
sG
audit test 审计测试 R_W+Ylob
audit trail 审计轨迹 QdH\LL^8R4
audit work 审计工作 -3t7*
audit working paper 审计工作底稿 ]'!f28Ng-
audited financial statement 审计会计报表,已审计财务报表 8uc1
iB
Auditing Guidelines (the~) 审计规范指南 ;f0I
8i,JN
auditing standards 审计准则 Y!~49<;
audit-oriented working paper (审计)业务类工作底稿 VRWAm>u
authorisation 授权 :mh_G
authorisation of transaction 交易的授权 @r/#-?W
availability 可获得性 Q]Y*K
B m[?E
balance 余额;差额;平衡 L-jJg,eY
balance sheet 资产负债表 l2zFKCGF(
bank 银行 q>_/u"
bank account 银行账户,银行户头 5{|7$VqPF
bank statement 银行对账单 y I HXg#
barter transaction 易货交易,以物换物交易 zT=Ho
basis of audit 审计依据 8n#HFJ~
basis of preparation (会计报表的)编制基础 c]x1HvPE
book of account 账目,账簿 \\PjKAsh
borrowing 借款,贷款,借债 nrL9
E'F'
branch 分支,分支机构,分店 ZXqSH${Tp
brought forward (账户余额等的)承上年,承上期,承上页 5,3'=mA6
budget 预算 ~("5yG
building 建筑物;大楼
?]|\4]zV
business conditions 业务情况,经营情况 jqWu
business licence (企业等的)营业执照 FOv=!'So
business relation 业务关系 +X#vVD3"
mq aHwID