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 V^Hu3aUx8
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审计词汇英汉对照 5XLs} :
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ability to continue as a going concern 持续经营能力 ':R,53tjl
acceptability 可接受性,可接受程度 d6i6hcQE
acceptable level of detection risk 检查风险的可接受水平 )/t?!T.[
acceptance of engagement 接受委托 h=_mNG>R)
accepting the engagement for the first time 首次接受委托 :a:
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access to asset 对资产的接触 r\;ut4wy
according to 根据,依据,依照 fL]Pztsk+
account balance 账户余额 jSc#+
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account for 对……进行会计处理,核算;解释 @|'5n
accounting 会计,会计学 Q]o C47(
accounting advisory serve 会计咨询服务 XR!us/U`a
accounting firm 会计师事务所 US
accounting information 会计信息,会计资料 fb da
accounting period 会计期间 `-3o+ID\
accounting policies 会计政策 'EFyIVezg9
accounting professional bodies 会计职业组织,会计职业团体 gl&5l1&
accounting records 会计记录 "`[!L z
accounting responsibility 会计责任 R>`}e+-D
accounting service 会计服务 jmg!
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accounting standards 会计准则 Mc!Xf[
Accounting Standards for Business Enterprises 企业会计准则 V(Yxh+KU
accounting system 会计系统 ^}f -!nf[
accounting treatment 会计处理 B^%1Rpcn
accuracy 准确性,精确性 l]<L [Y,E-
additional audit procedures 追加审计程序 i_][PT
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addressee 收件人,收信人 DQwGUF'(
Administration of State-owned Assets (the~) 国有资产管理局 Q?AmOo-a
administrative laws and regulations 行政法规 .vG,fuf8
adverse impact 不利影响,负面影响 ];%0qb
adverse opinion 反对意见 q$G,KRy/
advisory group 咨询组,顾问组 NzKUtwnIz
agency fee 代理费,代理费用 KgN)JD>
aggregate 总计,合计为…… nADX
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alternation of document and record 变造文件和记录 >R/$1e1Y
alternative audit procedures 替代审计程序,备选审计程序 #P#-xz
amend 修改,修订 7w;O}axI
amortisation 摊销 c%*($)#
analytical capacity 分析能力 &uUo3qXQ5l
analytical procedures 分析性程序 kF7V.m/~o
annual financial statements 年度会计报表,年度财务报表 'B0{U4?
appendix 附录,附表 :fk2
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applicable 适用的 W(RF n`g\
applicable laws and regulations 适用的法规 .Wi{lt
application systems 应用系统 ?OdJ
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apply consistently 一贯地执行,一贯地实施 ^TB>.c@ `*
appropriate 适当的,合适的; p$7#}s
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appropriate authorization 适当的授权 0ult7s}
appropriateness of audit evidence 审计证据的适当性 !6&W,0<
approval 批准,核准 W0jZOP5_.$
assertion (会计报表上的)认定;确认 L}#0I+Ml7
assessed level of control risk 对控制风险的评估,控制风险的评估水平 .yENM[-
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asset 资产,财产
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asset restructuring 资产重组 5BR5X\f0
assignment of duties 职责的划分 qC!&x,}3
assistant 助理,助理人员 p
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associated company 联属公司,联营公司 d7Ur$K\=y
association 联合,结合;协会,社团
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assumption 假设,假定 Cc?TSZ8[
at a given date 在某一特定时日 fQ>4MKLw=d
attestation 鉴证,公证 ~tB;@e
attestation service 鉴证服务 t0:AScZY
audit adjustment 审计调整 )x#5Il
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audit areas 审计领域 Ut]+k+ 4
audit conclusion 审计结论 <*H^(0
audit effectiveness 审计效果 vFrt|JC_{
audit efficiency 审计效率 :"0J=>PH:
audit engagement letter 审计业务约定书
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audit evidence 审计证据 h?\2_s
audit fee 审计费 C9S@v D+
audit files 审计档案 /W#O +
audit findings 审计中发现的事项 xr(|*
audit implementation stage 审计实施阶段 URcR
audit mark 审计标识 *p ? e.%nd
audit materiality 审计重要性 Q4s&E\}
audit method 审计方法 y?[snrK G
audit objective 审计目标,审计目的 )_zlrX
audit of financial statements 会计报表审计,财务报表审计 z41_oG7
audit opinion 审计意见 Ra
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audit period 被审计期间,被审计年度 E&
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audit plan 审计计划 [AEBF2OIv
audit planning 编制审计计划,制定审计计划,审计计划 DJhb
audit planning stage 审计计划阶段 !a1i Un9
audit procedure 审计程序 ;)DzCc/
audit programme 审计程序表,具体审计计划 &;H{cv`
audit report 审计报告 -'rj&x{Q)U
audit report with a disclaimer of opinion 拒绝表示意见审计报告 X_; *`,<T
audit report with a qualified opinion 有保留意见的审计报告 %R0v5=2'
audit report with an adverse opinion 否定意见的审计报告 *.y' (tj[
audit report with dual dates 双重日期审计报告 b`cYpcs
audit reporting stage 审计报告阶段 KGZ?b2N?Va
audit responsibility 审计责任 !jS4!2'
audit results 审计结果 1TqF6`;+
audit risk 审计风险
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audit sampling 审计抽样 OsW"CF2
audit sampling techniques 审计抽样方法,审计抽样技术 5!fSW2N
audit strategies 审计策略 ;np_%?is
audit summary 审计总结,审计小结 J;~|ph
audit team 审计小组 t\5c@j p
audit test 审计测试 #!!AbuhzK{
audit trail 审计轨迹 }(i(Ar-
audit work 审计工作 i|2$8G3
audit working paper 审计工作底稿 FuP}Kec
audited financial statement 审计会计报表,已审计财务报表 #0MK(Ut/
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 +80 2`eax
audit-oriented working paper (审计)业务类工作底稿 qMgfMhQ7DU
authorisation 授权 '_Wt}{h
authorisation of transaction 交易的授权 , p0KLU\-
availability 可获得性 [%.18FWI
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balance 余额;差额;平衡 :4;S"p
balance sheet 资产负债表 Jirct,k
bank 银行 7~.ZE
bank account 银行账户,银行户头 \.>.c g
bank statement 银行对账单 ;/Q6i
barter transaction 易货交易,以物换物交易 d7~j^v)=^
basis of audit 审计依据 Dr
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basis of preparation (会计报表的)编制基础 6+%-GgPf
book of account 账目,账簿 ]V<"(?,K
borrowing 借款,贷款,借债 <Zr
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branch 分支,分支机构,分店 E/"SU*Co
brought forward (账户余额等的)承上年,承上期,承上页 ;:_(7|
budget 预算 :Y.e[@!1x
building 建筑物;大楼 i`~~+6`J
business conditions 业务情况,经营情况 STlPT5e.}
business licence (企业等的)营业执照 }N| \
business relation 业务关系 ,I39&;Iq
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