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 C8IkpAD
O^9CV*]!n
审计词汇英汉对照 b7B+eN ?z
E X%6''ys
A .dx
4,|6
0]AN;
3 p/b
ability to continue as a going concern 持续经营能力 pOC% oj
acceptability 可接受性,可接受程度 @$qOW
acceptable level of detection risk 检查风险的可接受水平 '|l%rv
acceptance of engagement 接受委托 qWsylC23
accepting the engagement for the first time 首次接受委托 z Yw;q3"
access to asset 对资产的接触 -S"5{ N73
according to 根据,依据,依照 AV40:y\RW
account balance 账户余额 v(DwU!
account for 对……进行会计处理,核算;解释 bIgh@= 2
accounting 会计,会计学 o#qH2)tb
accounting advisory serve 会计咨询服务 \6{krn|
accounting firm 会计师事务所 1T ( u
accounting information 会计信息,会计资料 *GQDfs`m
accounting period 会计期间 L0rip5[;d
accounting policies 会计政策 +R-h ,$\=7
accounting professional bodies 会计职业组织,会计职业团体 n( g)UNx
accounting records 会计记录 pO%{'%RA
accounting responsibility 会计责任 9O;cJ)tXY
accounting service 会计服务 dj'm, k
b
accounting standards 会计准则 TG}d3Z
U
!
Accounting Standards for Business Enterprises 企业会计准则 vr=~M?
accounting system 会计系统 [r)eP({
accounting treatment 会计处理 f-;$0mTQ
accuracy 准确性,精确性 I>PZYh'.T
additional audit procedures 追加审计程序 2{bhA5L
addressee 收件人,收信人 HcRa`Sfc]/
Administration of State-owned Assets (the~) 国有资产管理局 Nln`fE/Ht
administrative laws and regulations 行政法规 @@I7$*
adverse impact 不利影响,负面影响 vT|`%~Be
adverse opinion 反对意见 pkJ/oT
advisory group 咨询组,顾问组 :0$a.8Y\++
agency fee 代理费,代理费用 ,LDm8
aggregate 总计,合计为…… UtnZNdlv
alternation of document and record 变造文件和记录 j^flwk
alternative audit procedures 替代审计程序,备选审计程序 {C3U6kKs;R
amend 修改,修订 H`~;|6}]n
amortisation 摊销 C|MQ
$~5:w
analytical capacity 分析能力 f`jc#f5+'
analytical procedures 分析性程序 ^W~p..DF
annual financial statements 年度会计报表,年度财务报表 ~ 3^='o
appendix 附录,附表 v,=v
applicable 适用的 B
z^|SkEit
applicable laws and regulations 适用的法规 UiH!Dl}<
application systems 应用系统 >I}9LyZt
apply consistently 一贯地执行,一贯地实施 #
2RiLht
appropriate 适当的,合适的; sIy
征用,挪用 ndink$
appropriate authorization 适当的授权 u: &o}[
appropriateness of audit evidence 审计证据的适当性 .Obn&S
approval 批准,核准 CS 8jA\
assertion (会计报表上的)认定;确认 N|mJg[j@7
assessed level of control risk 对控制风险的评估,控制风险的评估水平 S${Zzt"
asset 资产,财产 \8S~c8Z~
asset restructuring 资产重组 ?-MP_9!JK
assignment of duties 职责的划分 0fm*`
4Q
assistant 助理,助理人员 }lP;U$
associated company 联属公司,联营公司 J NVr
association 联合,结合;协会,社团 LJFG0 W
assumption 假设,假定 W#'c5:m
4
at a given date 在某一特定时日
%ft &Q
attestation 鉴证,公证 #*9-d/K
attestation service 鉴证服务 6KHN&P
audit adjustment 审计调整 BHA923p?
audit areas 审计领域 =w$tvo/
audit conclusion 审计结论 s&a1y~rv
audit effectiveness 审计效果 H#i{?RM@l
audit efficiency 审计效率 {D`
'0Z1"
audit engagement letter 审计业务约定书 HDVW0QaMu
audit evidence 审计证据 cc}Key@D
audit fee 审计费 p5\]5bb
audit files 审计档案 7y^%7U \
audit findings 审计中发现的事项
GOT1@.Y
audit implementation stage 审计实施阶段 fB1
TFtAh
audit mark 审计标识 _;1}x%4v
audit materiality 审计重要性 i;z{zVR
audit method 审计方法 5%zXAQD=<
audit objective 审计目标,审计目的 mYxyWB
audit of financial statements 会计报表审计,财务报表审计 s 5WqR8
audit opinion 审计意见 rit
BU:6
audit period 被审计期间,被审计年度 rH8@69,B
audit plan 审计计划 y [#pC<^
audit planning 编制审计计划,制定审计计划,审计计划 Rk6deI]
audit planning stage 审计计划阶段 Cx<0 H
audit procedure 审计程序 oF]cTAqhC.
audit programme 审计程序表,具体审计计划 =( v^5
audit report 审计报告 uo\ .
7[1
audit report with a disclaimer of opinion 拒绝表示意见审计报告 n">u mM;Eh
audit report with a qualified opinion 有保留意见的审计报告
h `}}
audit report with an adverse opinion 否定意见的审计报告 Q=mI9
audit report with dual dates 双重日期审计报告 +Hvc_Av''
audit reporting stage 审计报告阶段 'e)^m}:?D
audit responsibility 审计责任 ]z/Zq
audit results 审计结果 (8$k4`T>
audit risk 审计风险 !Ucjax~
audit sampling 审计抽样 54lu2
gD'
audit sampling techniques 审计抽样方法,审计抽样技术 &H}r%%|A
audit strategies 审计策略 E>b2+;Jv
audit summary 审计总结,审计小结 Zxr!:t7
audit team 审计小组 Jn:ZYqc
audit test 审计测试 $YxBE`)d-
audit trail 审计轨迹 q
gIb/6;xQ
audit work 审计工作
3E3U /K
audit working paper 审计工作底稿 `?T#Hl>j
audited financial statement 审计会计报表,已审计财务报表 z]B]QB
Y[
Auditing Guidelines (the~) 审计规范指南 +T/FeVQ
auditing standards 审计准则 7SD Fz}
audit-oriented working paper (审计)业务类工作底稿 8Jf.ECQT
authorisation 授权 [B@'kwD\l
authorisation of transaction 交易的授权 +#U|skl
availability 可获得性 !+>v[(OzM
B =4V&*
go*\
balance 余额;差额;平衡 kiUGZ^k\s
balance sheet 资产负债表 NBl+_/2'w
bank 银行
OsBo+fwT
bank account 银行账户,银行户头 [Wd-Zn%
bank statement 银行对账单 E_Z{6&r
barter transaction 易货交易,以物换物交易 :w}{$v}#D;
basis of audit 审计依据 \(226^|j
basis of preparation (会计报表的)编制基础 XL#[%X9
book of account 账目,账簿 Vk<
LJ
S
borrowing 借款,贷款,借债 f}g\D#`]/
branch 分支,分支机构,分店 ?
WJ> p
brought forward (账户余额等的)承上年,承上期,承上页 SJD@&m%?[
budget 预算 kEwaT$
building 建筑物;大楼 _zlqtO
business conditions 业务情况,经营情况 J+rCxn?;g
business licence (企业等的)营业执照 F,
U*yj
business relation 业务关系 hxce\OuU0h
5F`;yh+e