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 ''%;EW>
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审计词汇英汉对照 /bu'6/!`
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ability to continue as a going concern 持续经营能力 K`,nW6\
acceptability 可接受性,可接受程度 Rd .U;>
acceptable level of detection risk 检查风险的可接受水平 D l4d'&!
acceptance of engagement 接受委托 3^j~~"2,w
accepting the engagement for the first time 首次接受委托 e!.7no
access to asset 对资产的接触 Z={D0`
according to 根据,依据,依照 A8#.1uEgNb
account balance 账户余额 3j]UEA^
account for 对……进行会计处理,核算;解释 .jLMl*6%:
accounting 会计,会计学 :h^O{"au^
accounting advisory serve 会计咨询服务 9*7Hoi4Ji
accounting firm 会计师事务所 #>MO]
accounting information 会计信息,会计资料 iLjuE)6-$
accounting period 会计期间 |E"Xavi>
accounting policies 会计政策 Xs{:[vRW
accounting professional bodies 会计职业组织,会计职业团体 `4$4bXrP'
accounting records 会计记录 2Px$0&VN
accounting responsibility 会计责任 v; je <DT
accounting service 会计服务 L`<T'3G
accounting standards 会计准则 Fl8w7LcF7
Accounting Standards for Business Enterprises 企业会计准则 mOwWg
accounting system 会计系统 "
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accounting treatment 会计处理 ./7&_9|<
accuracy 准确性,精确性 j|3g(_v4W
additional audit procedures 追加审计程序 ;,Of\Efc|
addressee 收件人,收信人 ~ >&I^4
Administration of State-owned Assets (the~) 国有资产管理局 4.,KEt'H
administrative laws and regulations 行政法规 bEVO<x+
adverse impact 不利影响,负面影响 6ctHL<^
adverse opinion 反对意见 I
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advisory group 咨询组,顾问组 <`oCz Q1
agency fee 代理费,代理费用 U:s}/to
aggregate 总计,合计为…… L?Kz
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alternation of document and record 变造文件和记录 |@T5$Xg]5
alternative audit procedures 替代审计程序,备选审计程序 fcgDU *A%
amend 修改,修订 m1~qaD<DZ$
amortisation 摊销 oG4w8+N
analytical capacity 分析能力 NB|RZf9M
analytical procedures 分析性程序 f_Wkg)g
annual financial statements 年度会计报表,年度财务报表 c9Y2eetO
appendix 附录,附表 ^yEj
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applicable 适用的 *F26}q
applicable laws and regulations 适用的法规 ;'2`M
application systems 应用系统 |_hioMVz
apply consistently 一贯地执行,一贯地实施 7yq7a[Ra
appropriate 适当的,合适的; >N+bU{s
征用,挪用 ]Ssw32yn
appropriate authorization 适当的授权 8`L#1ybMO
appropriateness of audit evidence 审计证据的适当性 ~8KF<2c
approval 批准,核准 3{2^G@j
assertion (会计报表上的)认定;确认 [H6X2yjj|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 2uJNc!&
asset 资产,财产 y(aAp.
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asset restructuring 资产重组 RTg Q#<W8
assignment of duties 职责的划分 +d6Aw}*
assistant 助理,助理人员 >|UrxJ7
associated company 联属公司,联营公司 pmow[e
association 联合,结合;协会,社团 ~$?y1Yv
assumption 假设,假定 []2$rJZD9
at a given date 在某一特定时日 73^T*
attestation 鉴证,公证 0Y38T)k
attestation service 鉴证服务 :{TmR3.
audit adjustment 审计调整 c&| '
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audit areas 审计领域 xN{"%>Mx
audit conclusion 审计结论 avHD'zU}N
audit effectiveness 审计效果 #
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audit efficiency 审计效率 TQOg~lH
audit engagement letter 审计业务约定书 `wn<3#
audit evidence 审计证据 yL.PGF1(
audit fee 审计费 0gwm gc/#
audit files 审计档案 }rj
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audit findings 审计中发现的事项 z^ a6%N
audit implementation stage 审计实施阶段 P/C+L[X=
audit mark 审计标识 Oet#wp/I
audit materiality 审计重要性 yKe*<\
audit method 审计方法 jE?\Yv3
audit objective 审计目标,审计目的 @aqd'O
audit of financial statements 会计报表审计,财务报表审计 ?' ez.a}
audit opinion 审计意见 =x='<{jtgW
audit period 被审计期间,被审计年度
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audit plan 审计计划 7 BnenHD
audit planning 编制审计计划,制定审计计划,审计计划 YvxMA#
audit planning stage 审计计划阶段 9A *?E
audit procedure 审计程序 3x(MvW30Lg
audit programme 审计程序表,具体审计计划 T je o*n^
audit report 审计报告 ]JqkC4|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #iRyjD
audit report with a qualified opinion 有保留意见的审计报告 8f{}ce'E*
audit report with an adverse opinion 否定意见的审计报告 :EQme0OW
audit report with dual dates 双重日期审计报告 O%fp;Y{`
audit reporting stage 审计报告阶段 v0hfY
audit responsibility 审计责任 ['}^;Y?*o
audit results 审计结果 xT=kxyu
audit risk 审计风险 )v!lP pe8
audit sampling 审计抽样 Tk v
audit sampling techniques 审计抽样方法,审计抽样技术 iw~V_y4
audit strategies 审计策略 ].<sAmL^
audit summary 审计总结,审计小结 QGbD
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audit team 审计小组 K9I,Q$&xX
audit test 审计测试 avxn }*:X.
audit trail 审计轨迹
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audit work 审计工作 5|~r{w)9
audit working paper 审计工作底稿 Hh/
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audited financial statement 审计会计报表,已审计财务报表 e??
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Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 Y)4Nydq
audit-oriented working paper (审计)业务类工作底稿 Dt~}9HrU
authorisation 授权 8SCW.;0
authorisation of transaction 交易的授权 _iboTcUF
availability 可获得性 <zDw&s2
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balance 余额;差额;平衡 =@Nv:1:r
balance sheet 资产负债表
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bank 银行 wD?=u\% &
bank account 银行账户,银行户头 {Ohk
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bank statement 银行对账单 :oj)
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barter transaction 易货交易,以物换物交易 @;T#+!
basis of audit 审计依据 R
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basis of preparation (会计报表的)编制基础 'd.@4 9
book of account 账目,账簿 ,^+R%7mv
borrowing 借款,贷款,借债 z$BnEd.y=:
branch 分支,分支机构,分店 3@cJ=
brought forward (账户余额等的)承上年,承上期,承上页 R&=GB\`:a
budget 预算 4Jk}/_
building 建筑物;大楼 :{xN33@6\X
business conditions 业务情况,经营情况 76i
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business licence (企业等的)营业执照 2gD{Fgf@N
business relation 业务关系 u$%#5_k
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