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 \Ho#[k=y*/
AmrJ_YP/t~
审计词汇英汉对照 8k*k
J}93u(T5
A ^O,6(@>
g
tSHy*3]
NR@SDW
ability to continue as a going concern 持续经营能力 $[L)f|
l
acceptability 可接受性,可接受程度 N-_| %C-.
acceptable level of detection risk 检查风险的可接受水平 >u%[J!Y;;
acceptance of engagement 接受委托 ir1RAmt%
accepting the engagement for the first time 首次接受委托 :7'0:'0$t
access to asset 对资产的接触 ~T{d9yNW1
according to 根据,依据,依照 iI/'!85
account balance 账户余额 j2C^1:s@m
account for 对……进行会计处理,核算;解释 %'p|JS
accounting 会计,会计学 yg
u?w7
accounting advisory serve 会计咨询服务 '
! 2
accounting firm 会计师事务所 ( kD?},Z
accounting information 会计信息,会计资料 p%i
.(A
accounting period 会计期间 jDkc~Wwa
accounting policies 会计政策 r>
D[5B
accounting professional bodies 会计职业组织,会计职业团体 \ &|w;
accounting records 会计记录 %.r5E2'
accounting responsibility 会计责任 g^|_X1{
accounting service 会计服务 kK_>*iCMo
accounting standards 会计准则 M4$4D?
Accounting Standards for Business Enterprises 企业会计准则 8~XI7g'5x
accounting system 会计系统 2* cKFv{
accounting treatment 会计处理 q'U-{~q%
accuracy 准确性,精确性 1OJD\wc
additional audit procedures 追加审计程序 MYW 4@#
addressee 收件人,收信人 Wg3WE1V
Administration of State-owned Assets (the~) 国有资产管理局 S4AB tKG
administrative laws and regulations 行政法规 I n%yMH8
adverse impact 不利影响,负面影响 yW7S
}I
adverse opinion 反对意见 #'{PYr
advisory group 咨询组,顾问组 PT5ni6
agency fee 代理费,代理费用 "NI>HO.U
aggregate 总计,合计为…… d%|#m)
alternation of document and record 变造文件和记录 !t
[%'!v
alternative audit procedures 替代审计程序,备选审计程序 bJ5z??
amend 修改,修订 I
<o4 l[--
amortisation 摊销 H0Gp mKYW
analytical capacity 分析能力 N4JL.(m){I
analytical procedures 分析性程序 za 4B+&JJ
annual financial statements 年度会计报表,年度财务报表 )#TJw@dNf^
appendix 附录,附表 $/sZYsN~T
applicable 适用的 "VOWV3Z
applicable laws and regulations 适用的法规 J!gWRw5
application systems 应用系统 a!]QD`
apply consistently 一贯地执行,一贯地实施 Q,+*u%/u
appropriate 适当的,合适的; < $/Yw
征用,挪用 eEb1R}@
appropriate authorization 适当的授权 KPvYq?F>4
appropriateness of audit evidence 审计证据的适当性 +c2=*IA/
approval 批准,核准 a5g{.:NfO
assertion (会计报表上的)认定;确认 (E]K)d
assessed level of control risk 对控制风险的评估,控制风险的评估水平 YedipYG9;
asset 资产,财产 W}i$f -K
asset restructuring 资产重组 ;eSf4_~
assignment of duties 职责的划分 i!-sbwd7
assistant 助理,助理人员 4BL,/(W]
x
associated company 联属公司,联营公司 (N>ew)Ke
association 联合,结合;协会,社团 ]d;/6R+Vs
assumption 假设,假定 z Clm'X/
at a given date 在某一特定时日 YuW\GSV00
attestation 鉴证,公证 aNEy1-/(\
attestation service 鉴证服务 xa axj
audit adjustment 审计调整 ]cY'6'}Hz
audit areas 审计领域 aD`e]K ^L
audit conclusion 审计结论 ?26[%%
audit effectiveness 审计效果 l.'E\3Bo
audit efficiency 审计效率 JA2}
audit engagement letter 审计业务约定书 Cjb p-
audit evidence 审计证据 bWzc=03
audit fee 审计费 ^ x#RUv
audit files 审计档案 S6:gow(wU
audit findings 审计中发现的事项 tm#y`1-
audit implementation stage 审计实施阶段 :fQ*'m,
audit mark 审计标识 #j5^/*XW
audit materiality 审计重要性 @Bwl)G!|
audit method 审计方法 {.)~4.LhQM
audit objective 审计目标,审计目的 #SUq.A
audit of financial statements 会计报表审计,财务报表审计 3W
WxpTU
audit opinion 审计意见 g9Qxf% }
audit period 被审计期间,被审计年度 90I3_[Ii
audit plan 审计计划 7oSuLo=
audit planning 编制审计计划,制定审计计划,审计计划 =!Cvu.~},
audit planning stage 审计计划阶段 a{6|[aR
audit procedure 审计程序 tHo/uW_~I
audit programme 审计程序表,具体审计计划 YZJP7nN
audit report 审计报告 u _^=]K;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _!vbX
mb
audit report with a qualified opinion 有保留意见的审计报告 No+zw% l0E
audit report with an adverse opinion 否定意见的审计报告 '0?E|B]Cp%
audit report with dual dates 双重日期审计报告 +u.L6GcB
audit reporting stage 审计报告阶段 ps
J 1J
audit responsibility 审计责任 >b${rgCvQ
audit results 审计结果 "61n?Z#,M[
audit risk 审计风险 $~\qoW<
audit sampling 审计抽样 PUo&>
audit sampling techniques 审计抽样方法,审计抽样技术 MM7gMAA.mz
audit strategies 审计策略 7dW&|U
audit summary 审计总结,审计小结 [K QZHIe
audit team 审计小组 k9?+9bExXA
audit test 审计测试 W%:zvqg
v
audit trail 审计轨迹 j3F=P
audit work 审计工作 o%7yhCY
audit working paper 审计工作底稿 $SgD|
9
audited financial statement 审计会计报表,已审计财务报表 +?'acn
Auditing Guidelines (the~) 审计规范指南 )9,"~P2[R
auditing standards 审计准则 #$QY[rf=6
audit-oriented working paper (审计)业务类工作底稿 2J <Z4Ap
authorisation 授权 KfS^sT
authorisation of transaction 交易的授权 ;c}];ZU3G
availability 可获得性 6Z=H>w
B rKq]zHgpo
balance 余额;差额;平衡 D.f=!rT7E7
balance sheet 资产负债表 b@Cvs4
bank 银行 K.I r+SB
bank account 银行账户,银行户头 3~'F^=T.Y
bank statement 银行对账单 C I0^eaFs
barter transaction 易货交易,以物换物交易 <Z[R08 k
basis of audit 审计依据 06
1=pV$CJ
basis of preparation (会计报表的)编制基础 %m`QnRX?D
book of account 账目,账簿 2e=Hjf
)
borrowing 借款,贷款,借债 G}*B`m
branch 分支,分支机构,分店 r8$TT\?~
brought forward (账户余额等的)承上年,承上期,承上页 RPQ)0.O7
budget 预算 .(ir2g
building 建筑物;大楼 [5-5tipvWp
business conditions 业务情况,经营情况 +J9lD`z
business licence (企业等的)营业执照 %cL:*D4oz
business relation 业务关系 ^DOcw@Z6HC
T~E83Jw