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 S:61vD
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审计词汇英汉对照 1JEnnqu
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A s[Ur~Wvn
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ability to continue as a going concern 持续经营能力 ,Os? f:Y6
acceptability 可接受性,可接受程度 CD0VfA>Z
acceptable level of detection risk 检查风险的可接受水平 1h7+@#<:a
acceptance of engagement 接受委托 2Cg$,#H
accepting the engagement for the first time 首次接受委托 Ac|5. ?|N
access to asset 对资产的接触 LG]3hz9^9
according to 根据,依据,依照 t]-u
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account balance 账户余额 0ji
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account for 对……进行会计处理,核算;解释 `O6:t\d@
accounting 会计,会计学 wLV~F[:
accounting advisory serve 会计咨询服务 T$=4O9G
accounting firm 会计师事务所 J`*iZvW#Bx
accounting information 会计信息,会计资料 ai*b:Q
accounting period 会计期间 g-vg6@6
accounting policies 会计政策 A*tKF&U5
accounting professional bodies 会计职业组织,会计职业团体 jtm?z c
accounting records 会计记录 nNms
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accounting responsibility 会计责任 j'p1q
accounting service 会计服务 x
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accounting standards 会计准则 z}Jr^>
Accounting Standards for Business Enterprises 企业会计准则 .C]cK%OO
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accounting system 会计系统 |3?
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accounting treatment 会计处理 l =IeJh
accuracy 准确性,精确性 8p1ziz`4>$
additional audit procedures 追加审计程序 P;]F=m+*V
addressee 收件人,收信人 W9zE{)Sc~
Administration of State-owned Assets (the~) 国有资产管理局 N]YtLa,t
administrative laws and regulations 行政法规 9F;S+)H4
adverse impact 不利影响,负面影响 s:y
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adverse opinion 反对意见 "gW7<ilw
advisory group 咨询组,顾问组 X%9*O[6{
agency fee 代理费,代理费用 Tx%VU8\?n
aggregate 总计,合计为…… +' oX
alternation of document and record 变造文件和记录 W0cgI9
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alternative audit procedures 替代审计程序,备选审计程序 =22ALlxk
amend 修改,修订 O3NWXe<
amortisation 摊销 W}'WA
analytical capacity 分析能力 efz&@|KR
analytical procedures 分析性程序 0F;
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annual financial statements 年度会计报表,年度财务报表 $(q>mg:H
appendix 附录,附表 UF__O.l__
applicable 适用的 +7}iu/B!9
applicable laws and regulations 适用的法规 kD.pzxEM
application systems 应用系统 <1~^C
apply consistently 一贯地执行,一贯地实施 7 boJ*
appropriate 适当的,合适的; KbxR
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征用,挪用 H'J|U|
appropriate authorization 适当的授权 y:}sD_m0W
appropriateness of audit evidence 审计证据的适当性 pz doqAVI
approval 批准,核准 mW`oq
assertion (会计报表上的)认定;确认 F: 37MUQi
assessed level of control risk 对控制风险的评估,控制风险的评估水平 gd6Dm4q(
asset 资产,财产 Ov9Q?8KzM
asset restructuring 资产重组 <Mf*l)%*
assignment of duties 职责的划分 84&XW
assistant 助理,助理人员 }{],GHCjQ
associated company 联属公司,联营公司 RM*f|j
association 联合,结合;协会,社团 +'03>!V
assumption 假设,假定 $
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at a given date 在某一特定时日 UU@fkk
attestation 鉴证,公证 KhM.Tc
attestation service 鉴证服务 Q* O<@
audit adjustment 审计调整 PK rek
audit areas 审计领域 RB3 zHk%
audit conclusion 审计结论 S-Ai3)
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audit effectiveness 审计效果 NyPd5m:
audit efficiency 审计效率 nwM)K
audit engagement letter 审计业务约定书 d$;/T('
audit evidence 审计证据 o7xgRSz\
audit fee 审计费 fUcLfnr
audit files 审计档案 :mv`\
audit findings 审计中发现的事项 SQ#7PKH
audit implementation stage 审计实施阶段 aU<s<2O)
audit mark 审计标识 [>w%CY<Fd
audit materiality 审计重要性 Rf[V)x
audit method 审计方法 {0's~U+@
audit objective 审计目标,审计目的 KAb(NZK
audit of financial statements 会计报表审计,财务报表审计 E`@43Nz
audit opinion 审计意见 V,LVB_6
audit period 被审计期间,被审计年度 jM__{z
audit plan 审计计划 ^@.G,u
audit planning 编制审计计划,制定审计计划,审计计划 VO`"<
audit planning stage 审计计划阶段 m)f|:MM
audit procedure 审计程序 uu}-"/<~7
audit programme 审计程序表,具体审计计划 M#0 @X
audit report 审计报告 d\Jji 6W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 e.X@] PQJQ
audit report with a qualified opinion 有保留意见的审计报告 zLek&s&-
audit report with an adverse opinion 否定意见的审计报告 {j6g@Vd6lx
audit report with dual dates 双重日期审计报告 A4_>LO_qL
audit reporting stage 审计报告阶段 #/WAzYt{
audit responsibility 审计责任 .C5@QKU
audit results 审计结果 |%ZpatZA5
audit risk 审计风险 dERc}oAh(
audit sampling 审计抽样 1VfSSO
audit sampling techniques 审计抽样方法,审计抽样技术 6ojo##j
audit strategies 审计策略 Kpg:yrc['
audit summary 审计总结,审计小结 VG#Q;Xd}
audit team 审计小组 :dDxxrs"
audit test 审计测试 aJ2H.
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audit trail 审计轨迹 V} bM!5 H
audit work 审计工作 rl|
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audit working paper 审计工作底稿 ahp1!=Z-=
audited financial statement 审计会计报表,已审计财务报表 2X_ >vIlEm
Auditing Guidelines (the~) 审计规范指南 ]dH;+3}
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 V_:/#G]jeG
authorisation 授权 U3>G9g>^B
authorisation of transaction 交易的授权 3i<*,@CY
availability 可获得性 zB4gnVhus|
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balance 余额;差额;平衡 ?V+=uTCq
balance sheet 资产负债表 :7 maN^
bank 银行 5E]I
bank account 银行账户,银行户头 S;
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bank statement 银行对账单 b=sc2)3?
barter transaction 易货交易,以物换物交易 LY7'wONx
basis of audit 审计依据 :(Gg]Z9^8
basis of preparation (会计报表的)编制基础 "{}5uth
book of account 账目,账簿 1*s Lj#
borrowing 借款,贷款,借债 uKplPze?
branch 分支,分支机构,分店 &( Z8G~h4
brought forward (账户余额等的)承上年,承上期,承上页 ?%?@?W>s@
budget 预算 D n^RZLRhy
building 建筑物;大楼 ~*RNJ
business conditions 业务情况,经营情况 R lv|DED$
business licence (企业等的)营业执照 Q'Q^K
business relation 业务关系 k&^f Iz
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