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 [pC2#_}
M0$_x~
审计词汇英汉对照 DB+oCE<.#
NRT@"3,1YP
A P*]hXm85[K
Qb5@e#
N F,<^ u
ability to continue as a going concern 持续经营能力 '5(T0Ws/w
acceptability 可接受性,可接受程度 Ig<# {V
acceptable level of detection risk 检查风险的可接受水平 r&+w)U~
acceptance of engagement 接受委托 F1t+D)KA>
accepting the engagement for the first time 首次接受委托 _SnD)k+TgJ
access to asset 对资产的接触 }]Nt:_UCX
according to 根据,依据,依照 N9s+Tm
account balance 账户余额 0DFVB%JdI
account for 对……进行会计处理,核算;解释 g2?yT ?
accounting 会计,会计学 CFUn1^?0
accounting advisory serve 会计咨询服务 fDRG+/q(+
accounting firm 会计师事务所 Tol"D2cyf
accounting information 会计信息,会计资料 Q
ZC\%X8j
accounting period 会计期间 $*:g~#bh
accounting policies 会计政策 X}wo$t
accounting professional bodies 会计职业组织,会计职业团体 =!G{+&
j
accounting records 会计记录 ^zW=s$\Fo
accounting responsibility 会计责任 Vg(M ^2L
accounting service 会计服务 lL&U
ioo}D
accounting standards 会计准则 xE{slDl
Accounting Standards for Business Enterprises 企业会计准则 $Ai zKiV
accounting system 会计系统 g;Zy3
accounting treatment 会计处理 z8XWp[K
accuracy 准确性,精确性 "|Kag|(qB
additional audit procedures 追加审计程序 v o4U%
addressee 收件人,收信人 w"37sv
Administration of State-owned Assets (the~) 国有资产管理局 (I#mo2
administrative laws and regulations 行政法规 OIIA^QyV
adverse impact 不利影响,负面影响 .K]Uk/W
adverse opinion 反对意见 E
$P?%<o
advisory group 咨询组,顾问组 A+j!VM
agency fee 代理费,代理费用 ~(#
iGc]7
aggregate 总计,合计为…… ^ FM
alternation of document and record 变造文件和记录 Y^nm{ ;G+
alternative audit procedures 替代审计程序,备选审计程序 cvQAo|
amend 修改,修订
CvR-lKV<
amortisation 摊销 H@u5&
analytical capacity 分析能力 a;v4R[lQ
analytical procedures 分析性程序 =kf"%vF
V
annual financial statements 年度会计报表,年度财务报表 {VXucGI|
appendix 附录,附表 2m"cK^
applicable 适用的 ^^lx Ot
applicable laws and regulations 适用的法规 nEPTTp+B
application systems 应用系统 *<[zG7+&[
apply consistently 一贯地执行,一贯地实施 Uu52uR
appropriate 适当的,合适的; (L1F],Au
征用,挪用 xI.0m
appropriate authorization 适当的授权 'c_K[p$
appropriateness of audit evidence 审计证据的适当性 =ZO lE|4
approval 批准,核准 ef)zf+o
assertion (会计报表上的)认定;确认 gX7R-&[UD
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )\j
dF-s
asset 资产,财产 k]^ya?O]p
asset restructuring 资产重组 K- $,:28
assignment of duties 职责的划分 !{ {gL=_@
assistant 助理,助理人员 =6+99<G|%M
associated company 联属公司,联营公司 4UUbX
association 联合,结合;协会,社团 rLE+t(x(0
assumption 假设,假定 tj*/%G{Y
at a given date 在某一特定时日 i]s%tEZ1
attestation 鉴证,公证 HOF=qE*p
attestation service 鉴证服务 1/~=61msc
audit adjustment 审计调整 ,<'>jaC
audit areas 审计领域 nM Z)x-
audit conclusion 审计结论 V#b=m
p
audit effectiveness 审计效果 $PI9vyS
audit efficiency 审计效率 2gZ nrU
audit engagement letter 审计业务约定书 |2%|=
audit evidence 审计证据 Nd+1r|e'
audit fee 审计费 s2GF*{
audit files 审计档案 9zS
audit findings 审计中发现的事项 h5pfmN\-5
audit implementation stage 审计实施阶段
jr_z
?
audit mark 审计标识 K[
[6A:
audit materiality 审计重要性 D,R',(3
audit method 审计方法 M0~%[nX
audit objective 审计目标,审计目的 cs?WE9N
audit of financial statements 会计报表审计,财务报表审计 U4^c{KWS
audit opinion 审计意见 IM7<z,* oF
audit period 被审计期间,被审计年度 zA8@'`Id
audit plan 审计计划 fISK3t/=C
audit planning 编制审计计划,制定审计计划,审计计划 UAT\ .
audit planning stage 审计计划阶段 $A-X3d;'\/
audit procedure 审计程序 V=dOeuYd
audit programme 审计程序表,具体审计计划 9Li*L&B)
audit report 审计报告 y(MB_B7j
audit report with a disclaimer of opinion 拒绝表示意见审计报告 xVbRCu#Z
audit report with a qualified opinion 有保留意见的审计报告 ZJQFn
audit report with an adverse opinion 否定意见的审计报告 M?UUT8,
audit report with dual dates 双重日期审计报告 U1X"UN)
audit reporting stage 审计报告阶段 Kx&"9g$
audit responsibility 审计责任 Um6}h@>
audit results 审计结果 z fv@<'
audit risk 审计风险 9#@s(s
audit sampling 审计抽样 L!zdrCM
audit sampling techniques 审计抽样方法,审计抽样技术 {_\cd.AuT
audit strategies 审计策略 #IZh}*$
audit summary 审计总结,审计小结 BZHoRd{EH
audit team 审计小组 +(92}~RK
audit test 审计测试 2dkWzx
audit trail 审计轨迹 !
CcDA/0
audit work 审计工作 MO0NNVVi%U
audit working paper 审计工作底稿 Ec}%!p_$
audited financial statement 审计会计报表,已审计财务报表 1 =C12
Auditing Guidelines (the~) 审计规范指南 NWvIwt{
auditing standards 审计准则 nEd
"~
audit-oriented working paper (审计)业务类工作底稿 ;'8Wl
authorisation 授权 zMu9A|
authorisation of transaction 交易的授权 2Kz$y
JTp
availability 可获得性 E
V)H>kM
B Qd
kus214
balance 余额;差额;平衡 RuIBOo\XL7
balance sheet 资产负债表 +cqUp6x.
bank 银行 *
7Ov.v%
bank account 银行账户,银行户头 (0b\%;}
bank statement 银行对账单
-43>?m/a
barter transaction 易货交易,以物换物交易 R|M]mwa^w
basis of audit 审计依据 CYgokS\=,
basis of preparation (会计报表的)编制基础 rFpYlMct
book of account 账目,账簿 BJWlx*U]
borrowing 借款,贷款,借债 yzp#
branch 分支,分支机构,分店 b7dsi|Yo
brought forward (账户余额等的)承上年,承上期,承上页 g^(gT
budget 预算 Wn+s:ov
building 建筑物;大楼 K+!e1
'
business conditions 业务情况,经营情况 KFHZ3HZ:>
business licence (企业等的)营业执照 G
Zu12\0nZ
business relation 业务关系 O5-GrR^yt
D^6iQW+.P