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 i
Iu
u1O?`
审计词汇英汉对照 j8?z@iG
C)/uX5
A WK]SHiHD
RG-pN()
Q4r)TR ,
ability to continue as a going concern 持续经营能力 Fku9hB
acceptability 可接受性,可接受程度 (UPkb$Qc
acceptable level of detection risk 检查风险的可接受水平 "0Uh(9Fv
acceptance of engagement 接受委托 e&?o
accepting the engagement for the first time 首次接受委托
@*'|8%
access to asset 对资产的接触 6,)!\1k
according to 根据,依据,依照 ^?(A|krFg
account balance 账户余额 6*Jd8Bva\o
account for 对……进行会计处理,核算;解释 w}^z1n
accounting 会计,会计学 a(s}Ec${Z
accounting advisory serve 会计咨询服务 ZurQr
}
accounting firm 会计师事务所 7yxZe4~|#
accounting information 会计信息,会计资料 72@raA#y
accounting period 会计期间 3 <RkUmR
accounting policies 会计政策 5FcKY_
accounting professional bodies 会计职业组织,会计职业团体 -8; ,#
accounting records 会计记录 Z{7lyEzBg
accounting responsibility 会计责任 1iEZ9J?
accounting service 会计服务 C"_f3[Z
accounting standards 会计准则 J:Uf}!D
Accounting Standards for Business Enterprises 企业会计准则 h"cLZM:6
accounting system 会计系统 h7<Z
kf
accounting treatment 会计处理 kxp$Nnk
accuracy 准确性,精确性 Y15KaoK?
additional audit procedures 追加审计程序 U8kH'OD
addressee 收件人,收信人 Fy5xIRyI\F
Administration of State-owned Assets (the~) 国有资产管理局 1[o] u:m9U
administrative laws and regulations 行政法规 B)J.(k`p
adverse impact 不利影响,负面影响 ivsp):W
adverse opinion 反对意见 lg1yj}br
advisory group 咨询组,顾问组 /\*,|y\<
agency fee 代理费,代理费用 <n< @
O5
aggregate 总计,合计为…… ~,KAJ7O_
alternation of document and record 变造文件和记录 TDXLxoC?
alternative audit procedures 替代审计程序,备选审计程序 IO~d.Ra
amend 修改,修订 `W< 7.
amortisation 摊销 _XIls*6AK
analytical capacity 分析能力 6*%3O=*
analytical procedures 分析性程序 -q\5)nY
annual financial statements 年度会计报表,年度财务报表 mz;S*ONlV
appendix 附录,附表
Fv=7~6~
applicable 适用的 +
c#:;&Gs
applicable laws and regulations 适用的法规 ^^QW<
application systems 应用系统 _,(]T&j #2
apply consistently 一贯地执行,一贯地实施 ) \Mwv&k1
appropriate 适当的,合适的;
IE!fNuR4
征用,挪用 iD
,iv
appropriate authorization 适当的授权 j|!.K|9B
appropriateness of audit evidence 审计证据的适当性 1xg^;3m2
approval 批准,核准 ;xaOv
e;9
assertion (会计报表上的)认定;确认 FU/yJy
assessed level of control risk 对控制风险的评估,控制风险的评估水平 \)859x&(
asset 资产,财产 PI~LbDE
asset restructuring 资产重组 ZeD;
assignment of duties 职责的划分 `'9Kj9}
assistant 助理,助理人员
N8|=K_;&
associated company 联属公司,联营公司 g=.~_&O
association 联合,结合;协会,社团 -=,%9r
assumption 假设,假定 QIQ }ia
at a given date 在某一特定时日 n~N>c*p
attestation 鉴证,公证 r1&b#r>
attestation service 鉴证服务 K}ACZT)Wp
audit adjustment 审计调整 6T{Zee
audit areas 审计领域 ,
"w`,c>!
audit conclusion 审计结论 z)"7qqA
audit effectiveness 审计效果 #=/eu=
audit efficiency 审计效率 (v(!l=3
audit engagement letter 审计业务约定书 CL%?K<um
audit evidence 审计证据 ;K 38I}
audit fee 审计费 ""l_&3oz
audit files 审计档案 Q>f^*FyOw<
audit findings 审计中发现的事项 > ^fY`x,
audit implementation stage 审计实施阶段 ?T-6|vZA
audit mark 审计标识 u38FY@U$
audit materiality 审计重要性 J,;[n*s
audit method 审计方法 qp
(ng8%c
audit objective 审计目标,审计目的 GgkljF@{}
audit of financial statements 会计报表审计,财务报表审计 %:^,7
.H@
audit opinion 审计意见 "GoNTM5h
audit period 被审计期间,被审计年度 xExy?5H7
audit plan 审计计划 JG&`l{c9
audit planning 编制审计计划,制定审计计划,审计计划 yO.3~H)c
audit planning stage 审计计划阶段 ,\Gn
audit procedure 审计程序 2zR*`9$
audit programme 审计程序表,具体审计计划
Cd)e_&
audit report 审计报告 /=Bz[O
audit report with a disclaimer of opinion 拒绝表示意见审计报告 86O"w*9
audit report with a qualified opinion 有保留意见的审计报告 ']^e,9=Q
audit report with an adverse opinion 否定意见的审计报告 :/fG %e
audit report with dual dates 双重日期审计报告 8;9GM^L
audit reporting stage 审计报告阶段 7 y}b (q=
audit responsibility 审计责任 W Da;wt
audit results 审计结果 %98F>wl
audit risk 审计风险 `EVTlq@<
audit sampling 审计抽样 pj>b6^TI6C
audit sampling techniques 审计抽样方法,审计抽样技术 >kOc a
audit strategies 审计策略 BX$t |t;!m
audit summary 审计总结,审计小结 P{mV
audit team 审计小组 |sz`w^#
audit test 审计测试 "6rZn_H/|
audit trail 审计轨迹 mLX1w)=r
audit work 审计工作 B[7|]"L@
audit working paper 审计工作底稿 <\Nf6>_qEM
audited financial statement 审计会计报表,已审计财务报表 ):?ype>
Auditing Guidelines (the~) 审计规范指南 vco/h
auditing standards 审计准则 8}h ^Frh
audit-oriented working paper (审计)业务类工作底稿 zMb7a_W
authorisation 授权 K0 .f4o
authorisation of transaction 交易的授权 cAC2Xq
availability 可获得性 o+{}O_r
B Zy@35;r
balance 余额;差额;平衡 L^rtypkJ
balance sheet 资产负债表 , M$*c
bank 银行 ]YkF^Pf!v
bank account 银行账户,银行户头 :Bp{yUgi@
bank statement 银行对账单 hABC
rd Em
barter transaction 易货交易,以物换物交易 E(tdL,m'
basis of audit 审计依据 "{;]T
basis of preparation (会计报表的)编制基础 g.aNITjP
book of account 账目,账簿 Pa2HFy2
borrowing 借款,贷款,借债 xjOy3_Js
branch 分支,分支机构,分店 [bkMl+:/HG
brought forward (账户余额等的)承上年,承上期,承上页 f|Kd{ $VO
budget 预算 DrbjqQL+.
building 建筑物;大楼 K1uN(T.Ju
business conditions 业务情况,经营情况 ,R0@`t1 p
business licence (企业等的)营业执照 ^ cN-
business relation 业务关系 mH*42XC*
6HpSZa