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 6%_nZvRv
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审计词汇英汉对照 jV1.Yz(`
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ability to continue as a going concern 持续经营能力 /(*q}R3Kfo
acceptability 可接受性,可接受程度 ",; H`V
acceptable level of detection risk 检查风险的可接受水平 C_JNX9wv
acceptance of engagement 接受委托 '-~~-}= sJ
accepting the engagement for the first time 首次接受委托 l'_r:b
access to asset 对资产的接触 @qAS*3j
according to 根据,依据,依照 fIU#M]Xx
account balance 账户余额 aX'*pK/-
account for 对……进行会计处理,核算;解释 ( Erc3Ac8
accounting 会计,会计学 YU'E@t5
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 /nA{
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accounting information 会计信息,会计资料 tT_\ i6My
accounting period 会计期间 !pX>!&sb
accounting policies 会计政策 on`3&0,.
accounting professional bodies 会计职业组织,会计职业团体 gjD Ho$
accounting records 会计记录 "+G8d'%YV
accounting responsibility 会计责任 mCVFS=8V
accounting service 会计服务 @*((1(q
accounting standards 会计准则 0x@
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Accounting Standards for Business Enterprises 企业会计准则 >|UOz&
accounting system 会计系统 fuySN!s
accounting treatment 会计处理 e(t\g^X
accuracy 准确性,精确性 H* *Xu;/5@
additional audit procedures 追加审计程序 X
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addressee 收件人,收信人 8{sGNCvU
Administration of State-owned Assets (the~) 国有资产管理局 %*}(}~
administrative laws and regulations 行政法规 eeB{c.#
adverse impact 不利影响,负面影响 83#mB:^R
adverse opinion 反对意见 zK@@p+n_#.
advisory group 咨询组,顾问组 Rima;9.Y0
agency fee 代理费,代理费用 1=V-V<
aggregate 总计,合计为…… !+v$)3u9
alternation of document and record 变造文件和记录 VMWf>ZU
alternative audit procedures 替代审计程序,备选审计程序 t%=tik2|7
amend 修改,修订 $xN|5;+
amortisation 摊销 fE
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analytical capacity 分析能力
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analytical procedures 分析性程序 oCz/HQoBk
annual financial statements 年度会计报表,年度财务报表 }BP;1y6-r
appendix 附录,附表 $=4QO
applicable 适用的 ^ [@,
applicable laws and regulations 适用的法规 zTU0HR3A
application systems 应用系统 Pd Wx|y{%
apply consistently 一贯地执行,一贯地实施 . $vK&k
appropriate 适当的,合适的; jse&DQ
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appropriate authorization 适当的授权 xJ.M;SF4
appropriateness of audit evidence 审计证据的适当性 nU7[c| =
approval 批准,核准 =T7.~W
assertion (会计报表上的)认定;确认 }N52$L0[
assessed level of control risk 对控制风险的评估,控制风险的评估水平 nqUV
asset 资产,财产 PCtzl)
asset restructuring 资产重组 }O
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assignment of duties 职责的划分 yJIscwF
assistant 助理,助理人员 Xsa].
associated company 联属公司,联营公司 ;RlxD 4p
association 联合,结合;协会,社团 f3y=Wxk[
assumption 假设,假定 N"ST@/j.A
at a given date 在某一特定时日 TB31-
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attestation 鉴证,公证 #Gi$DMW
attestation service 鉴证服务 K{+2G&i
audit adjustment 审计调整 'LDQgC*%
audit areas 审计领域 _|`S3}q|d
audit conclusion 审计结论 ?}Y]|c^W
audit effectiveness 审计效果 &$H!@@09|w
audit efficiency 审计效率 =Dj#gV
audit engagement letter 审计业务约定书 UJ2U1H54h
audit evidence 审计证据 6_B]MN!(
audit fee 审计费 R=\IEqqsi
audit files 审计档案 2&cT~ZX&'
audit findings 审计中发现的事项 C;yZ
audit implementation stage 审计实施阶段 .T`%tJ-Em
audit mark 审计标识 E!F^H^~$8
audit materiality 审计重要性 #KvlYZ+1
audit method 审计方法 'V>-QD%1
audit objective 审计目标,审计目的 uPvEwq*
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audit of financial statements 会计报表审计,财务报表审计 !5!<C,U
audit opinion 审计意见 |Y.?_lC
audit period 被审计期间,被审计年度 7zj{wp!
audit plan 审计计划 Q/Rqa5LI:
audit planning 编制审计计划,制定审计计划,审计计划 %BQ`MZ
audit planning stage 审计计划阶段 eyxW 0}[
audit procedure 审计程序 ?e?!3Bx;EM
audit programme 审计程序表,具体审计计划 \{NO?%s0p
audit report 审计报告 19#\+LWA
audit report with a disclaimer of opinion 拒绝表示意见审计报告 B33\?Yj)
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 f6p/5]=J26
audit report with dual dates 双重日期审计报告 %a7$QF]
audit reporting stage 审计报告阶段 ^B^9KEjTz
audit responsibility 审计责任 # f\rt
audit results 审计结果 lEBLZ}}\
audit risk 审计风险 NHE18_v5
audit sampling 审计抽样 e
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audit sampling techniques 审计抽样方法,审计抽样技术 "r2 r
audit strategies 审计策略 ?V=CB,^
audit summary 审计总结,审计小结 6L~n.5B~o
audit team 审计小组 fN2lLn9/u
audit test 审计测试 4I[P>
audit trail 审计轨迹 glw+l'@
audit work 审计工作 ,#K'PB4 E
audit working paper 审计工作底稿 :23P!^Y
audited financial statement 审计会计报表,已审计财务报表 6S{l'!s'
Auditing Guidelines (the~) 审计规范指南 (;,sc$H]
auditing standards 审计准则 Uw:"n]G]D?
audit-oriented working paper (审计)业务类工作底稿 7|H$ /]
authorisation 授权 {4PwLCy
authorisation of transaction 交易的授权 rmOj
availability 可获得性 1 -b_~DF
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balance 余额;差额;平衡 1.>m@Slr>
balance sheet 资产负债表 ji="DYtL
bank 银行 3(UVg!t
bank account 银行账户,银行户头 Fj!U|l\_9
bank statement 银行对账单 "Y.y:Vv;
barter transaction 易货交易,以物换物交易 jiC>d@~y
basis of audit 审计依据 [-x7_=E#
basis of preparation (会计报表的)编制基础 w2'5#`m
book of account 账目,账簿 #LNED)Vg
borrowing 借款,贷款,借债 7[wPn`v2
branch 分支,分支机构,分店 "w
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brought forward (账户余额等的)承上年,承上期,承上页 ")25
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budget 预算 o !7va"
building 建筑物;大楼 Ea=P2:3*
business conditions 业务情况,经营情况 yh=N@Z*zP
business licence (企业等的)营业执照 Bbp|!+KP{(
business relation 业务关系 P'rb%W
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