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 +4IaX1.
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审计词汇英汉对照 04X/(74
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ability to continue as a going concern 持续经营能力 >"]t4]GVf
acceptability 可接受性,可接受程度 }lx'NY~(W
acceptable level of detection risk 检查风险的可接受水平 ZD?LsD 3
acceptance of engagement 接受委托 >Zm|R|{BE
accepting the engagement for the first time 首次接受委托 oB!-JX9
access to asset 对资产的接触 ll"6KI'X
according to 根据,依据,依照 GXTjK!
account balance 账户余额 caTKi8
account for 对……进行会计处理,核算;解释 FSZ :}Q
accounting 会计,会计学 M}" KAa
accounting advisory serve 会计咨询服务 q"g4fzCD
accounting firm 会计师事务所 M~saYJio
accounting information 会计信息,会计资料 bHs},i6
accounting period 会计期间 ]INt9Pvqm
accounting policies 会计政策 !*k'3rKOW
accounting professional bodies 会计职业组织,会计职业团体 u69G
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accounting records 会计记录 NQbgk+&wD
accounting responsibility 会计责任 R|7_iMIZ
accounting service 会计服务 d6e]aO=g
accounting standards 会计准则 ueJ_F#y
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 _7-P8"m
accounting treatment 会计处理 &,=t2_n
accuracy 准确性,精确性 o2riy'~
additional audit procedures 追加审计程序 $olITe"$g
addressee 收件人,收信人 7/c9azmC
Administration of State-owned Assets (the~) 国有资产管理局 vau#?U".}>
administrative laws and regulations 行政法规 YksJ$yH^
adverse impact 不利影响,负面影响 -~=:tn)0
adverse opinion 反对意见 ]K>x:vMKH
advisory group 咨询组,顾问组 j2!^iGS}
agency fee 代理费,代理费用 {F$MZ2 E
aggregate 总计,合计为…… &G!2T!xx
alternation of document and record 变造文件和记录 hjoxx
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alternative audit procedures 替代审计程序,备选审计程序 X;p4/ *U
amend 修改,修订 HN
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amortisation 摊销 naW!Mg
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analytical capacity 分析能力 .Aa(
analytical procedures 分析性程序 fK9wr@1
annual financial statements 年度会计报表,年度财务报表 ( |Xc_nC
appendix 附录,附表 G2_l}q~
applicable 适用的 @I0[B<,:G
applicable laws and regulations 适用的法规 P*8DM3':
application systems 应用系统 F,$ypGr
apply consistently 一贯地执行,一贯地实施 ~]lVixr9
appropriate 适当的,合适的; 7{DSLKtN
征用,挪用 vEb_z[gd
appropriate authorization 适当的授权 f5|Ew&1EP
appropriateness of audit evidence 审计证据的适当性 \}})U#
approval 批准,核准 Ru^j~Cj5
assertion (会计报表上的)认定;确认 8G
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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 ePwoza
asset 资产,财产 L+$9 ,<'[
asset restructuring 资产重组 VZ$FTM^b8
assignment of duties 职责的划分 J*'#!
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assistant 助理,助理人员 d"4J)+q
associated company 联属公司,联营公司 j.y
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association 联合,结合;协会,社团 "':u#UdS
assumption 假设,假定 b!-F!Lq/+0
at a given date 在某一特定时日 w 7 j
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attestation 鉴证,公证 d+:pZ
attestation service 鉴证服务 3eS
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audit adjustment 审计调整 xs3t~o3y
audit areas 审计领域 Lr`G. e
audit conclusion 审计结论 Sg}]5Mn`
audit effectiveness 审计效果 OBmmOswg~
audit efficiency 审计效率 j; )-K 3Ia
audit engagement letter 审计业务约定书 z>
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audit evidence 审计证据 3XomnL{
audit fee 审计费 (GJW3
audit files 审计档案 ^ s@'nKc
audit findings 审计中发现的事项 C'jE'B5b
audit implementation stage 审计实施阶段 1K'.QRZMb9
audit mark 审计标识 ~$3X>?Q
audit materiality 审计重要性 N=P+b%%:Z
audit method 审计方法 C~aNOe
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audit objective 审计目标,审计目的 A#B6]j)
audit of financial statements 会计报表审计,财务报表审计 D%k]D/
audit opinion 审计意见 jI9Kn41
audit period 被审计期间,被审计年度 c|^#v8x^/
audit plan 审计计划 $x%VUms
audit planning 编制审计计划,制定审计计划,审计计划 !@[@xdV
audit planning stage 审计计划阶段 ROB/#Td
audit procedure 审计程序 89{@ 2TXR
audit programme 审计程序表,具体审计计划 a\m@I_r.N
audit report 审计报告 ;/phZ$l
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `CXAE0Fx
audit report with a qualified opinion 有保留意见的审计报告 /_G^d1T1?L
audit report with an adverse opinion 否定意见的审计报告 *q.qO )X}3
audit report with dual dates 双重日期审计报告 ^Q$U.sN?R
audit reporting stage 审计报告阶段 m!-,K8
audit responsibility 审计责任 )cX6o[oia
audit results 审计结果 qc-4;m o
audit risk 审计风险 'cx&:s
audit sampling 审计抽样 'YcoF;&[C
audit sampling techniques 审计抽样方法,审计抽样技术 $'
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audit strategies 审计策略 pK~K>8\
audit summary 审计总结,审计小结 9e|]H+y
audit team 审计小组 U0kEhMIIf
audit test 审计测试 J0vCi}L
audit trail 审计轨迹 1Gojuey
audit work 审计工作 ]7`)|PJ
audit working paper 审计工作底稿 s-He
audited financial statement 审计会计报表,已审计财务报表 1$g]&'
Auditing Guidelines (the~) 审计规范指南 ,!RbFME&H
auditing standards 审计准则 )Ekp <2B:0
audit-oriented working paper (审计)业务类工作底稿 <""
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authorisation 授权 HjO-6F#s
authorisation of transaction 交易的授权 StP7t
availability 可获得性 _bO4s#yI
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balance 余额;差额;平衡 )`ZTu -|
balance sheet 资产负债表 ;*Cu >f7
bank 银行 q{W@J0U
bank account 银行账户,银行户头 k-b0Eogp]
bank statement 银行对账单 XY;cz
barter transaction 易货交易,以物换物交易 |oSx*Gh
basis of audit 审计依据 j<LDJi>O
basis of preparation (会计报表的)编制基础 d|9B3I*I
book of account 账目,账簿 y:N
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borrowing 借款,贷款,借债 9cu0$P`}5
branch 分支,分支机构,分店 JPX5Jm()
brought forward (账户余额等的)承上年,承上期,承上页 CR-6}T
budget 预算 #*[G,s#t^
building 建筑物;大楼 fr1/9E;
business conditions 业务情况,经营情况 K0i[D"
business licence (企业等的)营业执照 |X6]#&g7
business relation 业务关系 8yH*
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