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 rG?>ltxB
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审计词汇英汉对照 MRU7W4W-~/
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ability to continue as a going concern 持续经营能力 |+ N5z
acceptability 可接受性,可接受程度 ( mxT2"fC
acceptable level of detection risk 检查风险的可接受水平 q'pK,uNW
acceptance of engagement 接受委托 OY[e.N
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accepting the engagement for the first time 首次接受委托 ?!qY,9lhH
access to asset 对资产的接触 '=][
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according to 根据,依据,依照 Y@'8[]=0
account balance 账户余额 L@=3dp!\Cu
account for 对……进行会计处理,核算;解释 A!1;}x
accounting 会计,会计学 oYWR')8g
accounting advisory serve 会计咨询服务 9rh}1eo7
accounting firm 会计师事务所 %;#^l+UB
accounting information 会计信息,会计资料 CJ}5T]WZ
accounting period 会计期间 6TP7b|
accounting policies 会计政策 $ d?.2Kg
accounting professional bodies 会计职业组织,会计职业团体 9@Cv5L?p\
accounting records 会计记录 d1[ZHio2c?
accounting responsibility 会计责任 8[6o (
accounting service 会计服务 SkU9ON
accounting standards 会计准则 j,]Y$B
Accounting Standards for Business Enterprises 企业会计准则 ">?vir^
accounting system 会计系统 /VG2.:
accounting treatment 会计处理 Fl(T\-Eu
accuracy 准确性,精确性 hy|b6wF&
additional audit procedures 追加审计程序 e<r,&U$
addressee 收件人,收信人 w3jO6*_ M
Administration of State-owned Assets (the~) 国有资产管理局 =B.F;40
administrative laws and regulations 行政法规 I%urz!CNE*
adverse impact 不利影响,负面影响 /dnCwFXf
adverse opinion 反对意见 ;#Q%j%J
advisory group 咨询组,顾问组 hMtf.3S7c
agency fee 代理费,代理费用 arf8xqR-U]
aggregate 总计,合计为…… b86}% FM
alternation of document and record 变造文件和记录 I}R0q
alternative audit procedures 替代审计程序,备选审计程序 nB
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amend 修改,修订 o6 $4/I
amortisation 摊销 o.I6ulY8
analytical capacity 分析能力 )=Jk@yj8x
analytical procedures 分析性程序 ']+Uu'a
annual financial statements 年度会计报表,年度财务报表 ->N8#XH2=
appendix 附录,附表 /hO1QT}xd
applicable 适用的 +
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applicable laws and regulations 适用的法规 oY, %Iq
application systems 应用系统 u{L!n$D7
apply consistently 一贯地执行,一贯地实施 d^`?ed\1
appropriate 适当的,合适的; @V!r"Bkg.
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appropriate authorization 适当的授权 m)oJFF
appropriateness of audit evidence 审计证据的适当性 4WK3.6GN
approval 批准,核准 7F'`CleU
assertion (会计报表上的)认定;确认 f7}*X|_Y
assessed level of control risk 对控制风险的评估,控制风险的评估水平 jmeRrnC}
asset 资产,财产 c%qv9
asset restructuring 资产重组 PdvqDa8
assignment of duties 职责的划分 Q%f|~Kl-hd
assistant 助理,助理人员 M8u<qj&<O
associated company 联属公司,联营公司 9YBv|A
association 联合,结合;协会,社团 aFLO{t r`
assumption 假设,假定 ]~3U
at a given date 在某一特定时日 1x,tu}<u^
attestation 鉴证,公证
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attestation service 鉴证服务 ,GgAsj: K
audit adjustment 审计调整 gmm.{%1_I;
audit areas 审计领域
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audit conclusion 审计结论 Ox-|JJ=
audit effectiveness 审计效果 12+>5BA
audit efficiency 审计效率 ?C/Te)
audit engagement letter 审计业务约定书 `[n("7,
audit evidence 审计证据 Y&K;l_
audit fee 审计费 h*<P$t
audit files 审计档案 28=O03q
audit findings 审计中发现的事项 &>Vfa
audit implementation stage 审计实施阶段 t N2Md}@e
audit mark 审计标识 R,Vd.-5M
audit materiality 审计重要性 OiP!vn}k
audit method 审计方法 +j4"!:N}B
audit objective 审计目标,审计目的 { .?/)
audit of financial statements 会计报表审计,财务报表审计 x_dy~(*
audit opinion 审计意见 (V HL{rj
audit period 被审计期间,被审计年度 jfqopiSi
audit plan 审计计划 /QJ?
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audit planning 编制审计计划,制定审计计划,审计计划 &kpwo
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audit planning stage 审计计划阶段 J:\|Nc?
audit procedure 审计程序 -bU oCF0
audit programme 审计程序表,具体审计计划
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audit report 审计报告 Y"wUt &
audit report with a disclaimer of opinion 拒绝表示意见审计报告 g"> {9YE
audit report with a qualified opinion 有保留意见的审计报告 aVd,xl
audit report with an adverse opinion 否定意见的审计报告 ziCHjqT
audit report with dual dates 双重日期审计报告 aT$9;
audit reporting stage 审计报告阶段 .>IhN 5
audit responsibility 审计责任 wg]j+r@
audit results 审计结果
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audit risk 审计风险 ,9o"43D:a|
audit sampling 审计抽样 ok4@N @
audit sampling techniques 审计抽样方法,审计抽样技术 }7.PH'.8
audit strategies 审计策略 d:U9pC$
audit summary 审计总结,审计小结 GHeVp/u
audit team 审计小组 #*(td<Cp
audit test 审计测试 $+I;oHWI
audit trail 审计轨迹 E 0?iXSJ
audit work 审计工作 a0ObBe'
audit working paper 审计工作底稿 UTH_^HAN#G
audited financial statement 审计会计报表,已审计财务报表 "
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Auditing Guidelines (the~) 审计规范指南 pn5Q5xc
auditing standards 审计准则 5)MS~ii
audit-oriented working paper (审计)业务类工作底稿 "PpN0Rr
authorisation 授权 <>aw
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authorisation of transaction 交易的授权 7
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availability 可获得性 *N<&GH(j
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balance 余额;差额;平衡 q*7VqB
balance sheet 资产负债表 ] A+?EE2/
bank 银行 A'&K/) Z
bank account 银行账户,银行户头 @("a.;1#o
bank statement 银行对账单 _ "VkGG
barter transaction 易货交易,以物换物交易 4Q6mo/=H
basis of audit 审计依据 &?yZv{
basis of preparation (会计报表的)编制基础 L=sYLC6d
book of account 账目,账簿 K%RxwM
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 Nqa&_5"
brought forward (账户余额等的)承上年,承上期,承上页 !*%WuyCgr4
budget 预算 /VN
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building 建筑物;大楼 <,e+
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business conditions 业务情况,经营情况 U5.LDv;
business licence (企业等的)营业执照 0p}D(m2B
business relation 业务关系 YLzx<~E4a
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