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 Ei<m/v
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ability to continue as a going concern 持续经营能力 mBEMwJ}O`
acceptability 可接受性,可接受程度 ?E,-P!&R
acceptable level of detection risk 检查风险的可接受水平 iSX HMp4V
acceptance of engagement 接受委托 ]Q,&7D
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accepting the engagement for the first time 首次接受委托 Ng1bjq}E2
access to asset 对资产的接触 KR
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according to 根据,依据,依照 g[' 7 $
account balance 账户余额 g*Pn_Yo[.
account for 对……进行会计处理,核算;解释 Lf:#koaC
accounting 会计,会计学 S}VN(g
accounting advisory serve 会计咨询服务 F >H\F@Wl
accounting firm 会计师事务所 )gz]F_
accounting information 会计信息,会计资料 <00nu'Ex1v
accounting period 会计期间
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accounting policies 会计政策 ^F
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accounting professional bodies 会计职业组织,会计职业团体 Pc`)D:/}R
accounting records 会计记录 Q8A+\LR~)
accounting responsibility 会计责任 z0x^HDAeC
accounting service 会计服务 mG1!~}[
accounting standards 会计准则 i1X!G|Awfv
Accounting Standards for Business Enterprises 企业会计准则 pI.~j]*:{
accounting system 会计系统 q6hH]Q>w*
accounting treatment 会计处理 vM-kk:n7f
accuracy 准确性,精确性 2s=zT5
additional audit procedures 追加审计程序 uP$i2Cy
addressee 收件人,收信人 QE pCU)
Administration of State-owned Assets (the~) 国有资产管理局 TD-B\ @_
administrative laws and regulations 行政法规 $2Awp@j
adverse impact 不利影响,负面影响 Bp5%&T k
adverse opinion 反对意见 #V)l>
advisory group 咨询组,顾问组 FRL;fF
agency fee 代理费,代理费用 ^Y!$WP
aggregate 总计,合计为…… ;dtA-EfOZ
alternation of document and record 变造文件和记录 <pXOE-G5
alternative audit procedures 替代审计程序,备选审计程序 T
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amend 修改,修订 mKE'l'9A_
amortisation 摊销 'K}2 m
analytical capacity 分析能力 `g
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analytical procedures 分析性程序 V6+:g=@U-l
annual financial statements 年度会计报表,年度财务报表 K47.zu
appendix 附录,附表 vXZP>
applicable 适用的 9':Hh'
applicable laws and regulations 适用的法规 `9k\~D=D~
application systems 应用系统 Hq~
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apply consistently 一贯地执行,一贯地实施 w11L@t[5W8
appropriate 适当的,合适的; xSO5?eR"u
征用,挪用 eL'fJcjw<
appropriate authorization 适当的授权 Ted tmX$
appropriateness of audit evidence 审计证据的适当性 $C,`^n'
approval 批准,核准 t'yh&44_
assertion (会计报表上的)认定;确认 ?=1i:h
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Q/J <$W*,
asset 资产,财产 _RS
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asset restructuring 资产重组 \F\xZ.r
assignment of duties 职责的划分 ,,1y0s0`
assistant 助理,助理人员 .g7\+aiTUd
associated company 联属公司,联营公司 8M,z#D
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association 联合,结合;协会,社团 6-\'
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assumption 假设,假定 +;*4.}
at a given date 在某一特定时日 zTl,VIa3p
attestation 鉴证,公证 t?
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attestation service 鉴证服务 @HE?
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audit adjustment 审计调整 :T>OJ"p
audit areas 审计领域 &LG|YvMY6
audit conclusion 审计结论 #)i+'L8
audit effectiveness 审计效果 X)=m4\R
audit efficiency 审计效率 {iCX?Sb
audit engagement letter 审计业务约定书 }jP/XO1f
audit evidence 审计证据 D(Q]ddUi'
audit fee 审计费 Q
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audit files 审计档案 ~ 588md :
audit findings 审计中发现的事项 mVN\
audit implementation stage 审计实施阶段 (]VY==t~
audit mark 审计标识 \4
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audit materiality 审计重要性 Z0v&AD=
audit method 审计方法 snNB;hkj
audit objective 审计目标,审计目的 ]l3Y=Cl
audit of financial statements 会计报表审计,财务报表审计 |oePB<N
audit opinion 审计意见 b_u;
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audit period 被审计期间,被审计年度 T1 1>&K)
audit plan 审计计划 $Y\7E/T
audit planning 编制审计计划,制定审计计划,审计计划 P)hGe3
audit planning stage 审计计划阶段 !w0=&/Y{R
audit procedure 审计程序 ]r%fAmj
audit programme 审计程序表,具体审计计划 dDAl n+
audit report 审计报告 yMmUOIxk\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2z A
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audit report with a qualified opinion 有保留意见的审计报告 /%F,
audit report with an adverse opinion 否定意见的审计报告 T.B7QAI. H
audit report with dual dates 双重日期审计报告 <xrya_R?
audit reporting stage 审计报告阶段 gR_Exs'K
audit responsibility 审计责任 *+00
audit results 审计结果 AM#s2.@
audit risk 审计风险 zz<o4bR
audit sampling 审计抽样 !/!Fc
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audit sampling techniques 审计抽样方法,审计抽样技术 ux17q>G
audit strategies 审计策略 w4&\-S#
audit summary 审计总结,审计小结 SLH;iqPT
audit team 审计小组 !CY*SGO
audit test 审计测试 79k+R9m
audit trail 审计轨迹 /)dyAX(
audit work 审计工作 y@AUSh;
audit working paper 审计工作底稿 lS!O(NzqE'
audited financial statement 审计会计报表,已审计财务报表 G,1g~h%I$
Auditing Guidelines (the~) 审计规范指南 t1$pl6&,
auditing standards 审计准则 5`i+aH(
audit-oriented working paper (审计)业务类工作底稿 V@EyU/VJ
authorisation 授权 l%?()]y
authorisation of transaction 交易的授权 H
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availability 可获得性 10GU2a$0"$
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balance 余额;差额;平衡 1CJAFi>%D
balance sheet 资产负债表 9Sa6v?sRor
bank 银行 }D3hP|.X
bank account 银行账户,银行户头 9A|9:OdG1
bank statement 银行对账单 )wdd"*hv
barter transaction 易货交易,以物换物交易 a1Q W0d
basis of audit 审计依据 [9F
basis of preparation (会计报表的)编制基础 WD*z..`
book of account 账目,账簿 Um*
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borrowing 借款,贷款,借债 Gq%,'amf
branch 分支,分支机构,分店 Sogt?]HB$
brought forward (账户余额等的)承上年,承上期,承上页 sWKdqs
budget 预算 ,Vof<,x0
building 建筑物;大楼 ~\<L74BB
business conditions 业务情况,经营情况 o!c~"
business licence (企业等的)营业执照 }gE^HH'
business relation 业务关系 8KKhD$
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