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 4I+.^7d
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审计词汇英汉对照 oO}>i0ax*
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ability to continue as a going concern 持续经营能力 [cY?!Qd0
acceptability 可接受性,可接受程度 <m:4g
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acceptable level of detection risk 检查风险的可接受水平 4E,hcu
acceptance of engagement 接受委托 +KYxw^k}"7
accepting the engagement for the first time 首次接受委托 V&$ J;
access to asset 对资产的接触 WCWSLEAza
according to 根据,依据,依照 0fZ:")&4,
account balance 账户余额 u_hE7#i
account for 对……进行会计处理,核算;解释 z;``g"dSw
accounting 会计,会计学 w@4t$bd7
accounting advisory serve 会计咨询服务 knI*-
accounting firm 会计师事务所 Bl:{p>-q
accounting information 会计信息,会计资料 |q9,,i}!
accounting period 会计期间 $&c<T4 $d
accounting policies 会计政策 P((S2"D<4
accounting professional bodies 会计职业组织,会计职业团体 V%VrAi.
accounting records 会计记录 h,Y{t?Of
accounting responsibility 会计责任 ?T$*5
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accounting service 会计服务 5 >0\e_V
accounting standards 会计准则 5?S{W
Accounting Standards for Business Enterprises 企业会计准则 `S uS)RhA)
accounting system 会计系统
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accounting treatment 会计处理 ^/ULh,w!fP
accuracy 准确性,精确性 M^!C?(Hx^x
additional audit procedures 追加审计程序 iDyMWlV
addressee 收件人,收信人 f/
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Administration of State-owned Assets (the~) 国有资产管理局 ~m009
administrative laws and regulations 行政法规 |SwZi'p
adverse impact 不利影响,负面影响 !-
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adverse opinion 反对意见 !4DGP28
advisory group 咨询组,顾问组 1 P(&GYc
agency fee 代理费,代理费用
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aggregate 总计,合计为…… Po2_ 0uX
alternation of document and record 变造文件和记录 60.[t9pk6
alternative audit procedures 替代审计程序,备选审计程序 Fv5x
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amend 修改,修订 :e5:\|5*5
amortisation 摊销 8ItCfbqa6
analytical capacity 分析能力 FkB6*dm-
analytical procedures 分析性程序 {Zd)U "
annual financial statements 年度会计报表,年度财务报表 "\wDS2M)
appendix 附录,附表 6:SK{RSURC
applicable 适用的 YL0WUD_>
applicable laws and regulations 适用的法规 Xs.$2
application systems 应用系统 ,E
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apply consistently 一贯地执行,一贯地实施 :G6 xJlE|
appropriate 适当的,合适的; QSl:=Q
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appropriate authorization 适当的授权 e|OG-t[$*
appropriateness of audit evidence 审计证据的适当性 uM}dZp 1
approval 批准,核准
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assertion (会计报表上的)认定;确认 c1F
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 )U"D4j*p
asset 资产,财产 Azdz3/
asset restructuring 资产重组 Wfi:wCqZG
assignment of duties 职责的划分 71}L#nQ
assistant 助理,助理人员 \]~kyy
associated company 联属公司,联营公司 troy^H
association 联合,结合;协会,社团 tDuUAI
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assumption 假设,假定 TA-
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at a given date 在某一特定时日 xC=3|,U
attestation 鉴证,公证 "'&>g4F`o
attestation service 鉴证服务 `gBXeG2fn
audit adjustment 审计调整 ;c \zgs~"T
audit areas 审计领域 m;$F@JJ
audit conclusion 审计结论 7#~m:K@
audit effectiveness 审计效果 4P-'(4I)
audit efficiency 审计效率 {YxSH%
audit engagement letter 审计业务约定书 b>>=d)R
audit evidence 审计证据 ,]>`guDV
audit fee 审计费 lN=
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audit files 审计档案 p8}5x 2F
audit findings 审计中发现的事项 y<Z#my$`|n
audit implementation stage 审计实施阶段 \V!X& a
audit mark 审计标识 EFT02#F_f
audit materiality 审计重要性 D,m&^P=%e
audit method 审计方法 nfCd*f
audit objective 审计目标,审计目的 b|
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audit of financial statements 会计报表审计,财务报表审计 ,&pF:qlF
audit opinion 审计意见 04T*\G^:=
audit period 被审计期间,被审计年度 ys"mP*wD
audit plan 审计计划 (Db*.kd8,
audit planning 编制审计计划,制定审计计划,审计计划 c+G :@%
audit planning stage 审计计划阶段 qkR,<"C|`
audit procedure 审计程序 T/spUlWu
audit programme 审计程序表,具体审计计划 Sv^'CpQ
audit report 审计报告 }IalgQ(i
audit report with a disclaimer of opinion 拒绝表示意见审计报告 b`={s
audit report with a qualified opinion 有保留意见的审计报告 -+S~1`0
audit report with an adverse opinion 否定意见的审计报告 \qK}(xq[
audit report with dual dates 双重日期审计报告 JQvQm|\nc
audit reporting stage 审计报告阶段 MWd_6XM
audit responsibility 审计责任 T\b";+!W
audit results 审计结果 >-./kI "
audit risk 审计风险 ;^H+
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audit sampling 审计抽样 xZ{|D
audit sampling techniques 审计抽样方法,审计抽样技术 Q1>Op$
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audit strategies 审计策略 +ouy]b0`t
audit summary 审计总结,审计小结 BBuYO$p
audit team 审计小组 q0KXuMK
audit test 审计测试 *"9)a6T
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audit trail 审计轨迹 6@_@nlA<1
audit work 审计工作 Hh'14n&W
audit working paper 审计工作底稿 sR0e&Y
audited financial statement 审计会计报表,已审计财务报表 ]&tr\-3
Auditing Guidelines (the~) 审计规范指南 /IQ-|Qkg
auditing standards 审计准则 v%PWr5]
audit-oriented working paper (审计)业务类工作底稿 N~K)0RETn
authorisation 授权 3~1lVU:
authorisation of transaction 交易的授权 p(b1I+!
availability 可获得性 JI#Enh!Lv
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balance 余额;差额;平衡 HBf8!\0|/
balance sheet 资产负债表 zZjLt1
bank 银行 F8r455_W"
bank account 银行账户,银行户头 iJj?~\zp
bank statement 银行对账单 u
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barter transaction 易货交易,以物换物交易 >*Z{@1*h
basis of audit 审计依据 )k%drdY{J'
basis of preparation (会计报表的)编制基础 W/F4wEODY
book of account 账目,账簿 lIc9,|FL
borrowing 借款,贷款,借债 nJ0eZBgB]
branch 分支,分支机构,分店 ';T5[l,
brought forward (账户余额等的)承上年,承上期,承上页 ,8 -_=*
budget 预算 R(Pa Q
building 建筑物;大楼 ~9'4w-Sy
business conditions 业务情况,经营情况 :g:h 0'G
business licence (企业等的)营业执照 ~^5n$jq
business relation 业务关系 N(/<qv
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