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 ;5QdT{$H
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审计词汇英汉对照 tjYqdbA)
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ability to continue as a going concern 持续经营能力 `5,46_
acceptability 可接受性,可接受程度 |Xz-rgkQ
acceptable level of detection risk 检查风险的可接受水平 [vCZoG8+>
acceptance of engagement 接受委托 8>Az<EF^=#
accepting the engagement for the first time 首次接受委托 "@uKe8r|y
access to asset 对资产的接触 NH+?7rf8
according to 根据,依据,依照 +ve S~
account balance 账户余额 %<c2jvn+k
account for 对……进行会计处理,核算;解释 KCEBJ{jM
accounting 会计,会计学 lr[U6CJY
accounting advisory serve 会计咨询服务 @$o.Z;83`r
accounting firm 会计师事务所 =UY)U-
accounting information 会计信息,会计资料 ;pn*|Bsq
accounting period 会计期间 3[`/rg,
accounting policies 会计政策 RN2^=$'.
accounting professional bodies 会计职业组织,会计职业团体 KWwEK]
accounting records 会计记录 &GMBvmP
accounting responsibility 会计责任 zpi
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accounting service 会计服务 YQ/
accounting standards 会计准则 mk*r^k`a
Accounting Standards for Business Enterprises 企业会计准则 o%Ubn*
accounting system 会计系统 `b.KMOn
accounting treatment 会计处理 $=&a0O#
accuracy 准确性,精确性 ppL*#/jYt
additional audit procedures 追加审计程序 ob=
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addressee 收件人,收信人 J)7m::%I
Administration of State-owned Assets (the~) 国有资产管理局 UYOveQ;
administrative laws and regulations 行政法规 YO&=fd*
adverse impact 不利影响,负面影响 l;F\s&^
adverse opinion 反对意见 vlW521
advisory group 咨询组,顾问组 Jkf%k3H3I*
agency fee 代理费,代理费用 \0bao<
aggregate 总计,合计为…… &|6 A
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alternation of document and record 变造文件和记录 f7&53yZF
alternative audit procedures 替代审计程序,备选审计程序 7I\qEr57
amend 修改,修订 (x)}k&B;
amortisation 摊销 (^),G
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analytical capacity 分析能力 NJ%>|`FEi7
analytical procedures 分析性程序 /?
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annual financial statements 年度会计报表,年度财务报表 OO$YwOKS
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applicable 适用的 $r3kAM;V:
applicable laws and regulations 适用的法规 ^~dBO%M^
application systems 应用系统 F"|OcKAA}h
apply consistently 一贯地执行,一贯地实施 UYLCzv~W
appropriate 适当的,合适的; }.ZT?p\
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appropriate authorization 适当的授权 %X|fp{C
appropriateness of audit evidence 审计证据的适当性 +)J;4B
approval 批准,核准 1:Sq?=&
assertion (会计报表上的)认定;确认 dUvgFOy|P
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !
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asset 资产,财产 ;,WI_iP(w
asset restructuring 资产重组 d2~*fHx_!
assignment of duties 职责的划分 0eMO`8u[A
assistant 助理,助理人员 >_3P6-L>
associated company 联属公司,联营公司 e@j&c:p(Y
association 联合,结合;协会,社团 [{&GMc
assumption 假设,假定 @XJzM]*w&
at a given date 在某一特定时日 =\ek;d0Tqb
attestation 鉴证,公证 i#pBzJ
attestation service 鉴证服务 PH1jN?OEwZ
audit adjustment 审计调整 ;#)vw;XR
audit areas 审计领域 )I{~Pcq
audit conclusion 审计结论 #B$r|rqamq
audit effectiveness 审计效果 Y|
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audit efficiency 审计效率 `<#Ufi*c
audit engagement letter 审计业务约定书 #TUuk
audit evidence 审计证据 qpEK36Js
audit fee 审计费 6 d;_}
audit files 审计档案 uUIjntSF(
audit findings 审计中发现的事项 ._X|Ye9/
audit implementation stage 审计实施阶段 !_
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audit mark 审计标识 Jc=~BT_G
audit materiality 审计重要性 D!g\-y
audit method 审计方法 Jx+e_k$gHO
audit objective 审计目标,审计目的 /:=,mWoO
audit of financial statements 会计报表审计,财务报表审计 lWyg_YO@
audit opinion 审计意见 bxc!x>)
audit period 被审计期间,被审计年度 R9q9c
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audit plan 审计计划 C#l9MxZE
audit planning 编制审计计划,制定审计计划,审计计划 oF(=@
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audit planning stage 审计计划阶段 yDORL|
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audit procedure 审计程序 hY(q@_s
audit programme 审计程序表,具体审计计划 V\m51H1mqo
audit report 审计报告 O>c2*9PM
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @{ CP18~:
audit report with a qualified opinion 有保留意见的审计报告 i6-&$<
audit report with an adverse opinion 否定意见的审计报告 K%@#a}kRb
audit report with dual dates 双重日期审计报告 v(GT+i)|
audit reporting stage 审计报告阶段 D:56>%y@
audit responsibility 审计责任 ETQL,t9m
audit results 审计结果 3?
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audit risk 审计风险 zI&).
audit sampling 审计抽样 E%&E<<nhZ
audit sampling techniques 审计抽样方法,审计抽样技术 %;ZDw@_<
audit strategies 审计策略 @-% .+
audit summary 审计总结,审计小结 EmYu]"${1
audit team 审计小组 d%lwg~@&|5
audit test 审计测试 KB`">zq$u
audit trail 审计轨迹 krSOS WJ
audit work 审计工作 /4Sul*{hc
audit working paper 审计工作底稿 rx\f:-3g
audited financial statement 审计会计报表,已审计财务报表 NGp^/PZX0
Auditing Guidelines (the~) 审计规范指南 &eIwlynm
auditing standards 审计准则 aUyJi
audit-oriented working paper (审计)业务类工作底稿 6xW1
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authorisation 授权 XJguw/[wm
authorisation of transaction 交易的授权 A4IPd
availability 可获得性 , 9"A"p*R
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balance 余额;差额;平衡 [E:-$R
balance sheet 资产负债表 Sd?+j;/"
bank 银行 QG]*v=Z
bank account 银行账户,银行户头 &m~
bank statement 银行对账单 ZK?:w^Z
barter transaction 易货交易,以物换物交易 E>L_$J -A-
basis of audit 审计依据 JrJTIUf_
basis of preparation (会计报表的)编制基础 gMB/ ~g5b0
book of account 账目,账簿 lfe^_`ij(+
borrowing 借款,贷款,借债 w@ $_2t
branch 分支,分支机构,分店 F m$;p6&j
brought forward (账户余额等的)承上年,承上期,承上页 c]3^2Ag,
budget 预算 f'&
building 建筑物;大楼 IEQ6J}L
business conditions 业务情况,经营情况 an`
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business licence (企业等的)营业执照 v>'mW
business relation 业务关系 1g1gu=|Q
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