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 Pc
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审计词汇英汉对照 ~&3"Mi&>`
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 )o</gt )
acceptable level of detection risk 检查风险的可接受水平 M9g\/]Io;
acceptance of engagement 接受委托 cEjdImAzU
accepting the engagement for the first time 首次接受委托 l1Q+hz5"*U
access to asset 对资产的接触 ]q7 LoH'S
according to 根据,依据,依照 yN<fmi};c
account balance 账户余额 ^!F5Cz 48
account for 对……进行会计处理,核算;解释 G?d,$NMo|
accounting 会计,会计学 ^p zxwt
accounting advisory serve 会计咨询服务 ?67I|@^
accounting firm 会计师事务所 O)JUY*&I5
accounting information 会计信息,会计资料 H8]^f=
accounting period 会计期间 9PqgBq
accounting policies 会计政策 ]</4#?_
accounting professional bodies 会计职业组织,会计职业团体 tZCe?n]
accounting records 会计记录 hYXZ21(K#
accounting responsibility 会计责任 +Z<Q^5w@
accounting service 会计服务 ls7A5 <
accounting standards 会计准则 L(n/uQ
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Accounting Standards for Business Enterprises 企业会计准则 ![]I%'s
accounting system 会计系统 "5JNXo,H
accounting treatment 会计处理 :+Q"MIU
accuracy 准确性,精确性 y2$;t'
additional audit procedures 追加审计程序 `s>=Sn&UP
addressee 收件人,收信人 mhLRi\[c )
Administration of State-owned Assets (the~) 国有资产管理局 .!8X]trEg
administrative laws and regulations 行政法规 RL
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adverse impact 不利影响,负面影响 IPR tm!
adverse opinion 反对意见 _6UAeZ*M
advisory group 咨询组,顾问组 7(~H77
agency fee 代理费,代理费用 zMYd|2bc
aggregate 总计,合计为…… fTHun?Vn
alternation of document and record 变造文件和记录 <h_P+ nz
alternative audit procedures 替代审计程序,备选审计程序 -y*_.Ws9
amend 修改,修订 _|
amortisation 摊销 -?B9>6h"
analytical capacity 分析能力 @fH&(@
analytical procedures 分析性程序 _`Q It>R
annual financial statements 年度会计报表,年度财务报表 1:x nD
appendix 附录,附表 +Sd,l>8\
applicable 适用的 _7#tgZyv
applicable laws and regulations 适用的法规 U\Ar*b) /T
application systems 应用系统 #>:(#^Uu
apply consistently 一贯地执行,一贯地实施 f3TlJ!!U
appropriate 适当的,合适的; 7IT l3>
征用,挪用 CC>fm1#i\
appropriate authorization 适当的授权 uB<F.!3
appropriateness of audit evidence 审计证据的适当性 H
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approval 批准,核准 hygnC`|
assertion (会计报表上的)认定;确认 W8,t l>(
assessed level of control risk 对控制风险的评估,控制风险的评估水平 j:e^7|.
asset 资产,财产 &
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asset restructuring 资产重组 G?ugMl}
assignment of duties 职责的划分 1U7,X6=~
assistant 助理,助理人员 <m>l-]
associated company 联属公司,联营公司 }PFt
association 联合,结合;协会,社团 e*P=2*]M
assumption 假设,假定 XW?ybH6
at a given date 在某一特定时日 P*SCHe'
attestation 鉴证,公证 ?cO8'4 bq
attestation service 鉴证服务 \+{t4Im
audit adjustment 审计调整 t[?a@S~6
audit areas 审计领域 o'eI(@{F=
audit conclusion 审计结论 {M@@)27gW
audit effectiveness 审计效果 G*(K
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audit efficiency 审计效率 =a9etF%B
audit engagement letter 审计业务约定书
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audit evidence 审计证据 w<Yv`$-`
audit fee 审计费
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audit files 审计档案 7<3U? ]0
audit findings 审计中发现的事项 _V& !4Zd9:
audit implementation stage 审计实施阶段 Q=(@K4
audit mark 审计标识 /bmXDDYH4
audit materiality 审计重要性 oSn! "<x
audit method 审计方法 ;+i'0$;*w
audit objective 审计目标,审计目的 5pM&h~M
audit of financial statements 会计报表审计,财务报表审计 xJ~
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audit opinion 审计意见
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audit period 被审计期间,被审计年度 KZF0rW
audit plan 审计计划 [0&'cu>
audit planning 编制审计计划,制定审计计划,审计计划 2$
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audit planning stage 审计计划阶段 j2}
audit procedure 审计程序 zLsb`
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audit programme 审计程序表,具体审计计划 X>Al:?`}N
audit report 审计报告 D0/DI
audit report with a disclaimer of opinion 拒绝表示意见审计报告 X(k{-|9]
audit report with a qualified opinion 有保留意见的审计报告 > -y&$1
audit report with an adverse opinion 否定意见的审计报告 E dn[cH7
audit report with dual dates 双重日期审计报告 V#0
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audit reporting stage 审计报告阶段 8K0X[-hs8
audit responsibility 审计责任 sdJ%S*)5G$
audit results 审计结果 c~}={4M]
audit risk 审计风险 OXHvT/L`
audit sampling 审计抽样 2W^B{ZS;
audit sampling techniques 审计抽样方法,审计抽样技术 p}3NJV
audit strategies 审计策略 J7BFk
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audit summary 审计总结,审计小结 jt{9e:2%
audit team 审计小组 :)#hrFp
audit test 审计测试 <4bz/^
audit trail 审计轨迹 qoj^_s6
audit work 审计工作 Kt
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audit working paper 审计工作底稿 e-X HN
audited financial statement 审计会计报表,已审计财务报表 *Jvxs
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Auditing Guidelines (the~) 审计规范指南 %K[daXw6E8
auditing standards 审计准则 Al7<s
audit-oriented working paper (审计)业务类工作底稿 0K<x=-cCB
authorisation 授权 7} be>(
authorisation of transaction 交易的授权 'K@-Z]
availability 可获得性 )K~w'TUr
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balance 余额;差额;平衡 6HoqEku/Q
balance sheet 资产负债表 /+VIw`E
bank 银行 ?Z q_9T7
bank account 银行账户,银行户头 i S%
bank statement 银行对账单 q|5Q?t:,r
barter transaction 易货交易,以物换物交易 v`JF\"}S
basis of audit 审计依据 *'D=1{WZ!
basis of preparation (会计报表的)编制基础 B?LXI3sQZ
book of account 账目,账簿 o+nG3kRD
borrowing 借款,贷款,借债 v:KX9A.
branch 分支,分支机构,分店 LVnHt}
brought forward (账户余额等的)承上年,承上期,承上页 AZ[75>
budget 预算 >':5?\C+-
building 建筑物;大楼 XCDSmZ
business conditions 业务情况,经营情况 E\0X`QeY
business licence (企业等的)营业执照 }g`Gh|C
business relation 业务关系 ?"6Ov ]
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