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 @$L|
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审计词汇英汉对照 {oF;ZM'r
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ability to continue as a going concern 持续经营能力 `F1Yfm
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acceptability 可接受性,可接受程度 PX0N7L
acceptable level of detection risk 检查风险的可接受水平 8.^`~ta
acceptance of engagement 接受委托 @jjxgd'%&
accepting the engagement for the first time 首次接受委托 6vxRam6[??
access to asset 对资产的接触 $bF+J8%D
according to 根据,依据,依照 \}9)`1D
account balance 账户余额 F
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account for 对……进行会计处理,核算;解释 {~R?f$}""j
accounting 会计,会计学 J}4RJ9
accounting advisory serve 会计咨询服务 f\=,_AQ
accounting firm 会计师事务所 TOgH~R=
accounting information 会计信息,会计资料 $!!y v'K
accounting period 会计期间 /X0<2&v
accounting policies 会计政策 Y*Ay=@z=y
accounting professional bodies 会计职业组织,会计职业团体 K4E2W9h
accounting records 会计记录 fhRu-
accounting responsibility 会计责任 }?Pa(0=U
accounting service 会计服务 @MFEBc}
accounting standards 会计准则 #nft{AN
Accounting Standards for Business Enterprises 企业会计准则 59:kL<;S-
accounting system 会计系统 7@y}J5,
accounting treatment 会计处理 a #s
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accuracy 准确性,精确性 w)qmq
additional audit procedures 追加审计程序 Yt:%)&50}-
addressee 收件人,收信人 OVgak>$
Administration of State-owned Assets (the~) 国有资产管理局 53pfo:1'
administrative laws and regulations 行政法规 ,1!Y!,xy
adverse impact 不利影响,负面影响 fpjFO&ML
adverse opinion 反对意见 8'fF{C
advisory group 咨询组,顾问组 0R+p\Nc&1
agency fee 代理费,代理费用
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aggregate 总计,合计为…… %iYro8g!,
alternation of document and record 变造文件和记录 *Sbc
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alternative audit procedures 替代审计程序,备选审计程序 p14$XV
amend 修改,修订 :
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amortisation 摊销 Eg&Q,dH[
analytical capacity 分析能力 rTJU)4I^h
analytical procedures 分析性程序 #a9R3-aP
annual financial statements 年度会计报表,年度财务报表 ^ yF
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appendix 附录,附表 ?vF8 y;Jh
applicable 适用的 $Op:-aW&
applicable laws and regulations 适用的法规 -cZuP7oA
application systems 应用系统 H.l
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apply consistently 一贯地执行,一贯地实施 zH~g5xgh
appropriate 适当的,合适的; B%))HLo'
征用,挪用 @8:c3(
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appropriate authorization 适当的授权 6 W$m,3Dg
appropriateness of audit evidence 审计证据的适当性 i*09m^r
approval 批准,核准 u8<Fk
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assertion (会计报表上的)认定;确认 L+lye Ir'
assessed level of control risk 对控制风险的评估,控制风险的评估水平 K&=6DvfR
asset 资产,财产 XC390t
asset restructuring 资产重组 g&ba]?[A
assignment of duties 职责的划分 >%_i#|dE>
assistant 助理,助理人员 o@} qPvt0
associated company 联属公司,联营公司 ~+RrL,t#
association 联合,结合;协会,社团
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assumption 假设,假定 mryT%zSlM
at a given date 在某一特定时日 (15.?9
attestation 鉴证,公证 {@-tRm&
attestation service 鉴证服务 ,S, R6#3G
audit adjustment 审计调整 -*?{/QmKb
audit areas 审计领域 iq8Hq)I]
audit conclusion 审计结论 z^%`sUgP
audit effectiveness 审计效果 ;D[I/U
audit efficiency 审计效率 O7,:-5h0
audit engagement letter 审计业务约定书 S|IDFDn
audit evidence 审计证据 W%9"E??c
audit fee 审计费 L>57eF)7
audit files 审计档案 n.P $E
audit findings 审计中发现的事项 _.,"`U; H
audit implementation stage 审计实施阶段 %.{xo.`a[
audit mark 审计标识 (1Jc-`
audit materiality 审计重要性 =A"z.KfV
audit method 审计方法 G#'G9/Tm
audit objective 审计目标,审计目的 ,/Y$%.Rp
audit of financial statements 会计报表审计,财务报表审计 '1\UFz
audit opinion 审计意见 q }9n.
audit period 被审计期间,被审计年度 %8|? YxiZ:
audit plan 审计计划 VOp+6ho<
audit planning 编制审计计划,制定审计计划,审计计划 Y3'dV)
audit planning stage 审计计划阶段 %9t=Iu*
audit procedure 审计程序 w
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audit programme 审计程序表,具体审计计划 FvBnmYnW
audit report 审计报告 %B Rll
audit report with a disclaimer of opinion 拒绝表示意见审计报告 !/e8x;_
audit report with a qualified opinion 有保留意见的审计报告 :Ui'x8yt
audit report with an adverse opinion 否定意见的审计报告 <L3ig%#B
audit report with dual dates 双重日期审计报告 )VxC v
audit reporting stage 审计报告阶段 Xkp`1UTH
audit responsibility 审计责任 E0Kt4%
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audit results 审计结果 (G
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audit risk 审计风险 FWyfFCK
audit sampling 审计抽样 45Q#6BtE
audit sampling techniques 审计抽样方法,审计抽样技术 7I {rhA
audit strategies 审计策略 Ymg,NkiP0
audit summary 审计总结,审计小结 ery{>|k
audit team 审计小组 X,+N/nku
audit test 审计测试 3W?H^1t
audit trail 审计轨迹 )7N$lY<
audit work 审计工作 z8w@pT
audit working paper 审计工作底稿 0 9*?'^s4
audited financial statement 审计会计报表,已审计财务报表 JB!KOzw
Auditing Guidelines (the~) 审计规范指南 +r__>V,
auditing standards 审计准则 N*>&XJ#
audit-oriented working paper (审计)业务类工作底稿 ,#80`&\%
authorisation 授权 brt`oR
authorisation of transaction 交易的授权 Oj.xJ(uX+v
availability 可获得性 zLV k7u{e
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balance 余额;差额;平衡 7C^W <SUo
balance sheet 资产负债表 Kdd5ysTQ
bank 银行 Ns`:=
bank account 银行账户,银行户头 @LDu08lr
bank statement 银行对账单 CLY>M`%?+p
barter transaction 易货交易,以物换物交易 T9Pu V
basis of audit 审计依据 3VmF1w
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basis of preparation (会计报表的)编制基础 [S T7CrwC
book of account 账目,账簿 --|L?-2k,
borrowing 借款,贷款,借债 ::G0v
branch 分支,分支机构,分店 7.1FRxS
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 1cPjgBxv#
building 建筑物;大楼 r1Cq8vD*m
business conditions 业务情况,经营情况 ?N!.:~~k
business licence (企业等的)营业执照 NpxND0
business relation 业务关系 )u_[cEJHO
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