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 r>ed/<_>m;
YcX"Z~O6j=
审计词汇英汉对照 lSaX!${R'T
O2ktqAWx@
A m4oj1h_4
G .<0^q,
,(Zxd4?y
ability to continue as a going concern 持续经营能力 (|Gwg \r
acceptability 可接受性,可接受程度 u9KT_`
)
acceptable level of detection risk 检查风险的可接受水平 kN1R8| pv
acceptance of engagement 接受委托 \1joW#
accepting the engagement for the first time 首次接受委托 8)?&eE'
access to asset 对资产的接触 CF','gPnc
according to 根据,依据,依照 48^C+#Jbc
account balance 账户余额 4GF3.?3
account for 对……进行会计处理,核算;解释 /"st
sF
accounting 会计,会计学 "GZ}+K*GG
accounting advisory serve 会计咨询服务 0j4n11#
accounting firm 会计师事务所 68h1Wjg:"!
accounting information 会计信息,会计资料 n.8870.BW
accounting period 会计期间 Z3c\}HLY
accounting policies 会计政策 -hW>1s<
accounting professional bodies 会计职业组织,会计职业团体 (nq""kO6'
accounting records 会计记录 s<# BxN
accounting responsibility 会计责任 N[3Y~HX!q
accounting service 会计服务 K;"oK
accounting standards 会计准则 X$\CC18
Accounting Standards for Business Enterprises 企业会计准则 zn^7#$fC
accounting system 会计系统 r2+ZxMo|
accounting treatment 会计处理 +C7E]0!r
accuracy 准确性,精确性
0n6eWwY
additional audit procedures 追加审计程序 :Bt,.uNC
addressee 收件人,收信人 ~ !mY0odH
Administration of State-owned Assets (the~) 国有资产管理局 Cq/u
$G
administrative laws and regulations 行政法规 }%?or_f/
adverse impact 不利影响,负面影响 @fmp2!?6
adverse opinion 反对意见 3bezYk
advisory group 咨询组,顾问组 xS%&l)dT
agency fee 代理费,代理费用 0aY\(@
aggregate 总计,合计为…… *bYU=RS
alternation of document and record 变造文件和记录 ~D}fy
alternative audit procedures 替代审计程序,备选审计程序 U4-RI]Cpf
amend 修改,修订 KG(F
A
amortisation 摊销 ?'a>?al%>
analytical capacity 分析能力 h_P[B
analytical procedures 分析性程序 }]dzY(
annual financial statements 年度会计报表,年度财务报表 ~=c5q
appendix 附录,附表 qzvht4
applicable 适用的 kZG;
\
applicable laws and regulations 适用的法规 BaI-ve
application systems 应用系统 ,N,@9p
apply consistently 一贯地执行,一贯地实施 \F`>zY2$%
appropriate 适当的,合适的; *rw6?u9I
征用,挪用 :TP4f
?FA
appropriate authorization 适当的授权 V6d,}Z+"z'
appropriateness of audit evidence 审计证据的适当性 |,`"Omb9+m
approval 批准,核准 !m~r0M7
assertion (会计报表上的)认定;确认 [^
}bc-9?i
assessed level of control risk 对控制风险的评估,控制风险的评估水平 RAu(FJ
asset 资产,财产 k=kkF"
asset restructuring 资产重组 &L?]w=*
assignment of duties 职责的划分 %hBwc#^
assistant 助理,助理人员 q9{ h@y
associated company 联属公司,联营公司 `a[fC9
association 联合,结合;协会,社团 =to.Oa RR
assumption 假设,假定 $-pijBiz_
at a given date 在某一特定时日 XX90Is
attestation 鉴证,公证 q%q+2P>
attestation service 鉴证服务 f
]_ki
audit adjustment 审计调整 lx5.50mI
audit areas 审计领域
Ws2?sn#x
audit conclusion 审计结论 A#?Cts,M
audit effectiveness 审计效果 xbw;s}B
audit efficiency 审计效率 <>$CYTb
audit engagement letter 审计业务约定书 4zhh**]B
audit evidence 审计证据 jPz1W4pk
audit fee 审计费 )i.pE]!+
audit files 审计档案 J9tV|0
audit findings 审计中发现的事项 NpM;vO
audit implementation stage 审计实施阶段 KwaxNb5
audit mark 审计标识 x%H,ta%
audit materiality 审计重要性 W+8s>
audit method 审计方法 x|d? '
audit objective 审计目标,审计目的 qhTVsZ:{C
audit of financial statements 会计报表审计,财务报表审计 N<4 nb
audit opinion 审计意见 |%|Vlu
audit period 被审计期间,被审计年度 P"}"q ![
audit plan 审计计划 PU%f`)
audit planning 编制审计计划,制定审计计划,审计计划 >0iCQKq
audit planning stage 审计计划阶段 XefmC6X
audit procedure 审计程序 fD\Fq'29{
audit programme 审计程序表,具体审计计划 Zw{?^6;cS
audit report 审计报告 j-"34
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hg<[@Q%$o
audit report with a qualified opinion 有保留意见的审计报告 e, 2/3jO
audit report with an adverse opinion 否定意见的审计报告 ^^!G{*F
audit report with dual dates 双重日期审计报告 K
rG,T5
audit reporting stage 审计报告阶段 {"$[MYi:
audit responsibility 审计责任 Vh=U/{Rp1
audit results 审计结果 UEx<;P8rP
audit risk 审计风险 Z 1wtOL
audit sampling 审计抽样 OJA_OqVp$K
audit sampling techniques 审计抽样方法,审计抽样技术 `s+kYWg'Z
audit strategies 审计策略 t~4Cf])
audit summary 审计总结,审计小结 =E!Y f#p+q
audit team 审计小组 pJ1\@
G
audit test 审计测试 | X#!5u
audit trail 审计轨迹 (xTGt",_Jo
audit work 审计工作 K8[Um!(
audit working paper 审计工作底稿 s3@mk\?qMe
audited financial statement 审计会计报表,已审计财务报表 :r
"GZ
Auditing Guidelines (the~) 审计规范指南 e9/Mjq\
auditing standards 审计准则 9I<~t@q5e@
audit-oriented working paper (审计)业务类工作底稿 A1Uy|Dl
authorisation 授权 j+
L:Ao
authorisation of transaction 交易的授权 1k)pJzsc
availability 可获得性 ue+{djz[4
B Pe\Obd8d
balance 余额;差额;平衡 ?tqJkL#
balance sheet 资产负债表 ^\`a-l^
bank 银行 +%klS `_
bank account 银行账户,银行户头 YIgHLM(
bank statement 银行对账单 5#X R1#`
barter transaction 易货交易,以物换物交易 /uR/,R++
basis of audit 审计依据 H =~7g3
basis of preparation (会计报表的)编制基础 iV#A-9
book of account 账目,账簿 d@a<Eq
borrowing 借款,贷款,借债 ;P;c!}:\b
branch 分支,分支机构,分店 y4I Q
a.F
brought forward (账户余额等的)承上年,承上期,承上页 zAklS 7L
budget 预算 f2M*]{N
building 建筑物;大楼 {{M/=WqC
business conditions 业务情况,经营情况 aMHC+R1X
business licence (企业等的)营业执照 1+7_L`SB
business relation 业务关系 zd!%7
UP
^"=G=* /