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 1?{w~cF}
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审计词汇英汉对照 )TOKHN
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ability to continue as a going concern 持续经营能力 $: qrh66
acceptability 可接受性,可接受程度 FB
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acceptable level of detection risk 检查风险的可接受水平 YzYj/,?r
acceptance of engagement 接受委托 Z
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accepting the engagement for the first time 首次接受委托 C8$/
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access to asset 对资产的接触 'J: xTp
according to 根据,依据,依照
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account balance 账户余额 #Kt5+"+7
account for 对……进行会计处理,核算;解释 vjd;*ORB
accounting 会计,会计学 Z[9f8/6<b
accounting advisory serve 会计咨询服务 H;Gd
accounting firm 会计师事务所 "tz`@3,5dN
accounting information 会计信息,会计资料 YLid2aF
accounting period 会计期间 VV"1I R
accounting policies 会计政策 PjkjUP
accounting professional bodies 会计职业组织,会计职业团体 e89IT*
accounting records 会计记录 `sM^m`yE
accounting responsibility 会计责任 crU]P $a
accounting service 会计服务 %i
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accounting standards 会计准则 02q*z>:^
Accounting Standards for Business Enterprises 企业会计准则 yT h60U
accounting system 会计系统 j]
accounting treatment 会计处理 `.YM
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accuracy 准确性,精确性 .2/W.z2
additional audit procedures 追加审计程序 %J:2y
addressee 收件人,收信人 M(.Up
Administration of State-owned Assets (the~) 国有资产管理局 J4jL%5t
administrative laws and regulations 行政法规 (z^987G
adverse impact 不利影响,负面影响 aKw7m={
adverse opinion 反对意见 *.zC 9Y,
advisory group 咨询组,顾问组 Q*]y=Za
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agency fee 代理费,代理费用 Bu#\W
aggregate 总计,合计为…… %-3wR@
alternation of document and record 变造文件和记录 no8FSqLUS~
alternative audit procedures 替代审计程序,备选审计程序 +6\1
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amend 修改,修订 7r$'2">K(
amortisation 摊销 rNeSg=j
analytical capacity 分析能力 ]`\~(*;[W9
analytical procedures 分析性程序 h;t5v6["
annual financial statements 年度会计报表,年度财务报表 UE
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appendix 附录,附表 ?o_D#gG*
applicable 适用的 JV;-P=o1B
applicable laws and regulations 适用的法规 Fr]B]Hj
application systems 应用系统 dPyZzMes=
apply consistently 一贯地执行,一贯地实施 zzZK S
appropriate 适当的,合适的; kcZz WG|n
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appropriate authorization 适当的授权 c8M'/{4rH
appropriateness of audit evidence 审计证据的适当性 HsAKz]Mq
approval 批准,核准 99?:
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assertion (会计报表上的)认定;确认 )U:W
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 ,Cj` 0v#
asset 资产,财产 |Whkq
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asset restructuring 资产重组 !z?;L_Lb
assignment of duties 职责的划分 NZt
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assistant 助理,助理人员 @1+({u#B
associated company 联属公司,联营公司 I]0
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association 联合,结合;协会,社团 n]snD1?KX
assumption 假设,假定 ~\[\S!"
at a given date 在某一特定时日 zn/b\X/
attestation 鉴证,公证 @M8vPH
attestation service 鉴证服务 _sC
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audit adjustment 审计调整 Gcd'- 1
audit areas 审计领域 17@#"uT0
audit conclusion 审计结论
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audit effectiveness 审计效果 rWxQ;bb#
audit efficiency 审计效率 ~ A4_
audit engagement letter 审计业务约定书 |9fGn@-
audit evidence 审计证据 S '%!KGVe
audit fee 审计费 TZ]o6B b
audit files 审计档案 <wO8=bem
audit findings 审计中发现的事项 rT28q.
audit implementation stage 审计实施阶段 /|aD,JVN"
audit mark 审计标识 AJR`ohh
audit materiality 审计重要性 bs\7 juHt
audit method 审计方法 h . R bdG
audit objective 审计目标,审计目的 7Un5Y[FZo
audit of financial statements 会计报表审计,财务报表审计 {igVuZ(>en
audit opinion 审计意见 b%D}mxbS
audit period 被审计期间,被审计年度 a29rD$
audit plan 审计计划 ff.;6R\
audit planning 编制审计计划,制定审计计划,审计计划 Yp8GW1@
audit planning stage 审计计划阶段 [Z{0
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audit procedure 审计程序 Zh3hCxXa
audit programme 审计程序表,具体审计计划 EHcgWlTu
audit report 审计报告 0ZjinWkR[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 GN@(!V#/4
audit report with a qualified opinion 有保留意见的审计报告 t+m
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audit report with an adverse opinion 否定意见的审计报告 G5'
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audit report with dual dates 双重日期审计报告 j;_
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audit reporting stage 审计报告阶段 GsvB5i
audit responsibility 审计责任 9ZXEy }q57
audit results 审计结果 }
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audit risk 审计风险 Tq`rc"&7u
audit sampling 审计抽样 LGF5yRk
audit sampling techniques 审计抽样方法,审计抽样技术 _S;Fs|p_
audit strategies 审计策略 "[p-Iy1
audit summary 审计总结,审计小结 tP]-u3
audit team 审计小组 "I)`gy&
audit test 审计测试 pZO`18z
audit trail 审计轨迹 vIL
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audit work 审计工作 y%=t((.Z
audit working paper 审计工作底稿 c(G;O)ikS
audited financial statement 审计会计报表,已审计财务报表 `w/`qG:dK
Auditing Guidelines (the~) 审计规范指南 MNZD-[
auditing standards 审计准则 |XoW
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audit-oriented working paper (审计)业务类工作底稿 k\`~v$R3
authorisation 授权 s'^"s_j
authorisation of transaction 交易的授权
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availability 可获得性 Zh,{e/j
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balance 余额;差额;平衡 l8Ks{(wh
balance sheet 资产负债表 jj8h>"d
bank 银行 E4dN,^_ F!
bank account 银行账户,银行户头 0N(o)WRv
bank statement 银行对账单 pv9Z-WCix$
barter transaction 易货交易,以物换物交易 13KfI
basis of audit 审计依据 y:+4-1
basis of preparation (会计报表的)编制基础 =TG[isC/F9
book of account 账目,账簿 d-sK{ZC"y
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 "~^#{q
brought forward (账户余额等的)承上年,承上期,承上页 v6q oH)n
budget 预算 -OPJB:7Z
building 建筑物;大楼 u AmDXqJ3
business conditions 业务情况,经营情况 UjrML
business licence (企业等的)营业执照 k x26nDT(
business relation 业务关系 YdNmnB%J
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