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 pOn &D
B &B:P
审计词汇英汉对照 YVgH[-`,
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ability to continue as a going concern 持续经营能力 <; ?1#ok
acceptability 可接受性,可接受程度 tD}-&"REP
acceptable level of detection risk 检查风险的可接受水平 DC1.f(cdR
acceptance of engagement 接受委托 <Lxp t
accepting the engagement for the first time 首次接受委托 )`'a1y|
access to asset 对资产的接触 'Q :%s
according to 根据,依据,依照 Ay 4P_>^
account balance 账户余额 z[<Na3]
account for 对……进行会计处理,核算;解释 (GpP=lSSeY
accounting 会计,会计学 4:a ~Wl
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accounting advisory serve 会计咨询服务 *c/V('D/
accounting firm 会计师事务所 oQmXKV+[v
accounting information 会计信息,会计资料 :A @f[Y'9
accounting period 会计期间 IO
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accounting policies 会计政策 VV}"zc^
accounting professional bodies 会计职业组织,会计职业团体 "T^%HPif
accounting records 会计记录 zx2
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accounting responsibility 会计责任 0|j44e}
accounting service 会计服务 U/s
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accounting standards 会计准则 c_+fA
Accounting Standards for Business Enterprises 企业会计准则 4^:dmeMZ`
accounting system 会计系统 cNmAr8^}
accounting treatment 会计处理 LAlX|b
accuracy 准确性,精确性 Et
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additional audit procedures 追加审计程序 E# 8|h(
addressee 收件人,收信人 G/#<d-}_
Administration of State-owned Assets (the~) 国有资产管理局 w+*rbJ
administrative laws and regulations 行政法规 SG\ /m'F
adverse impact 不利影响,负面影响 KA{QGaZ/
adverse opinion 反对意见 p!=8 Pq.
advisory group 咨询组,顾问组 #rGCv~0*l
agency fee 代理费,代理费用 H!X*29nX
aggregate 总计,合计为…… YlG#sBzl
alternation of document and record 变造文件和记录 *WJK&
alternative audit procedures 替代审计程序,备选审计程序 ':_gYA
amend 修改,修订 v@yqTZ
amortisation 摊销 w42{)S"
analytical capacity 分析能力 C(B"@
analytical procedures 分析性程序 G;u~H<
annual financial statements 年度会计报表,年度财务报表 P, l
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appendix 附录,附表 .|07IH/Di{
applicable 适用的 c U(z5th
applicable laws and regulations 适用的法规 +$(y2F7|u-
application systems 应用系统 Cu24xP`
apply consistently 一贯地执行,一贯地实施 ^q/^.Gf
appropriate 适当的,合适的; W?
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征用,挪用 |IzL4>m:;
appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 BxlhCu
approval 批准,核准 \_R<Q?D+
assertion (会计报表上的)认定;确认 L[*cbjt[
assessed level of control risk 对控制风险的评估,控制风险的评估水平 tB`"gC~
asset 资产,财产 2
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asset restructuring 资产重组 $E^sA|KcT
assignment of duties 职责的划分 W|rAn2H
assistant 助理,助理人员 4f8XO"k7t=
associated company 联属公司,联营公司 8,vP']4r%
association 联合,结合;协会,社团 -@#],s7
assumption 假设,假定 v*JKLA
at a given date 在某一特定时日 L?0IUGY
attestation 鉴证,公证 |4
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attestation service 鉴证服务 yY49JZ
audit adjustment 审计调整 G"u4]!$/
audit areas 审计领域 \v
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audit conclusion 审计结论 mr#.uhd.z
audit effectiveness 审计效果 d$+0;D4E
audit efficiency 审计效率 %Y'/_
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audit engagement letter 审计业务约定书
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audit evidence 审计证据 <im}R9eJ1
audit fee 审计费 uBg#
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audit files 审计档案 h]z 8.k2n
audit findings 审计中发现的事项 o(l%k},a
audit implementation stage 审计实施阶段 KV&6v`K/N
audit mark 审计标识 fQ!W)>mi
audit materiality 审计重要性 >Sk%78={R
audit method 审计方法 bVN?7D(
audit objective 审计目标,审计目的 w;AbJCv2
audit of financial statements 会计报表审计,财务报表审计 E2cZk6~m{
audit opinion 审计意见 $[MAm)c:]{
audit period 被审计期间,被审计年度 eUCBQK
audit plan 审计计划 )*uo tV
audit planning 编制审计计划,制定审计计划,审计计划 `<<9A\Y-f
audit planning stage 审计计划阶段 &X`
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audit procedure 审计程序 4A(h'(^7A
audit programme 审计程序表,具体审计计划 P()W\+",n
audit report 审计报告 D^F=:-l
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 lAC"7 Z?F
audit report with a qualified opinion 有保留意见的审计报告 |+sAqx1IF
audit report with an adverse opinion 否定意见的审计报告 eA
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audit report with dual dates 双重日期审计报告 \j wxW6>
audit reporting stage 审计报告阶段 edlf++r~
audit responsibility 审计责任 \/Q~C!
audit results 审计结果 Tl-%;X
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audit risk 审计风险 S-Vxlku]
audit sampling 审计抽样 gPd,
audit sampling techniques 审计抽样方法,审计抽样技术 &%/T4$'+Y+
audit strategies 审计策略 ,g"JgX
audit summary 审计总结,审计小结 FrLv%tK|
audit team 审计小组 'BgR01w J
audit test 审计测试 z `\KQx
audit trail 审计轨迹 wCv9VvF`
audit work 审计工作 /#eS3`48
audit working paper 审计工作底稿 ObreDv^,
audited financial statement 审计会计报表,已审计财务报表 4u41M,nJQd
Auditing Guidelines (the~) 审计规范指南 /6y{
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auditing standards 审计准则 !a!4^zqp
audit-oriented working paper (审计)业务类工作底稿 7o!t/WEEq
authorisation 授权 ?GLCd7TP
authorisation of transaction 交易的授权 PX/^*
availability 可获得性 <)sL8G9Y
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balance 余额;差额;平衡 H)dZ0n4T
balance sheet 资产负债表
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bank 银行 8o
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bank account 银行账户,银行户头 OBF-U]?Y
bank statement 银行对账单 ,->5 sJ{U
barter transaction 易货交易,以物换物交易 w&VDe(:~
basis of audit 审计依据 @PQd6%@
basis of preparation (会计报表的)编制基础 |_+l D|'
book of account 账目,账簿 fN<Y3^i"
borrowing 借款,贷款,借债 [4dX[
branch 分支,分支机构,分店 Hm|N{
brought forward (账户余额等的)承上年,承上期,承上页 -G_3B(]`
budget 预算 @ u
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building 建筑物;大楼 eHd7fhW5
business conditions 业务情况,经营情况 .We{W{
business licence (企业等的)营业执照 n8T'}d+mm
business relation 业务关系 ^4<&"aoo
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