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 UkXa mGoy3
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ability to continue as a going concern 持续经营能力 Jw>na _FJ
acceptability 可接受性,可接受程度 Z$r7Hi
acceptable level of detection risk 检查风险的可接受水平 (Q&O'ng1
acceptance of engagement 接受委托 lauq(aD_C
accepting the engagement for the first time 首次接受委托 gX$gUB) x
access to asset 对资产的接触 aL&9.L|1g
according to 根据,依据,依照 jW4>WDN:
account balance 账户余额
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account for 对……进行会计处理,核算;解释 g_!xD;0
accounting 会计,会计学 mxu !$wx
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 us8HXvvp{
accounting information 会计信息,会计资料 gIIF17|Z
accounting period 会计期间 AX'-}5T=
accounting policies 会计政策 vP+qwvpGr
accounting professional bodies 会计职业组织,会计职业团体 9g'6zB
accounting records 会计记录 M a
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accounting responsibility 会计责任 Rlm28
accounting service 会计服务 9]lyV
accounting standards 会计准则 m8G/;V[x
Accounting Standards for Business Enterprises 企业会计准则 aR'~=t&;z1
accounting system 会计系统 D #7q3s
accounting treatment 会计处理 _
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accuracy 准确性,精确性 .6I'V3:Kg
additional audit procedures 追加审计程序 'cAS>s"$}V
addressee 收件人,收信人 Z6Z/Y()4Tl
Administration of State-owned Assets (the~) 国有资产管理局 g[uf
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administrative laws and regulations 行政法规 FFe{=H,=
adverse impact 不利影响,负面影响 NB86+2stu
adverse opinion 反对意见 [d-Y1
advisory group 咨询组,顾问组 :XoR~syT
agency fee 代理费,代理费用 )O$S3ojZ
aggregate 总计,合计为…… PfB9 .f{
alternation of document and record 变造文件和记录 U[OUIXUi
alternative audit procedures 替代审计程序,备选审计程序 (<@`MPI\@
amend 修改,修订 `s3:Vsv4
amortisation 摊销 pp{GaCi
analytical capacity 分析能力 ue4{h
analytical procedures 分析性程序 B@*!>R
annual financial statements 年度会计报表,年度财务报表 \hb$v
appendix 附录,附表 J83C]2~7
applicable 适用的 yF_/.m I
applicable laws and regulations 适用的法规 ^#K^W V
application systems 应用系统 ~*+evAP
apply consistently 一贯地执行,一贯地实施 Pj_DI)^
appropriate 适当的,合适的;
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appropriate authorization 适当的授权 84i0h$ZZo
appropriateness of audit evidence 审计证据的适当性 ipt]qJFd
approval 批准,核准 }W[=O:p
assertion (会计报表上的)认定;确认 tp }Bz&V
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Bn=YGEvz
asset 资产,财产 Dkh=(+> <
asset restructuring 资产重组 %K7;ePu
assignment of duties 职责的划分 ) ]<^*b>
assistant 助理,助理人员 Lxv_{~I*
associated company 联属公司,联营公司 %M`zkA2]J
association 联合,结合;协会,社团 0ia-D`^me
assumption 假设,假定 E9t8SclV
at a given date 在某一特定时日 <]|!quY<*
attestation 鉴证,公证 ;XlCd[J<
attestation service 鉴证服务 gQ%mVJB{(
audit adjustment 审计调整
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audit areas 审计领域
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audit conclusion 审计结论
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audit effectiveness 审计效果 r>PKl'IbE
audit efficiency 审计效率 0dI7{o;<|
audit engagement letter 审计业务约定书 "A5z!6T{
audit evidence 审计证据 jqTK7b
audit fee 审计费 lH
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audit files 审计档案
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audit findings 审计中发现的事项 r(_Fr#
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audit implementation stage 审计实施阶段 ?P#\CW
audit mark 审计标识 bxBndxl
audit materiality 审计重要性 TIaiJvo
audit method 审计方法 oR7f3';?6
audit objective 审计目标,审计目的 *"6A>:rQ
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audit of financial statements 会计报表审计,财务报表审计 MBU4Awj
audit opinion 审计意见 lL5* l,)To
audit period 被审计期间,被审计年度 g2rH"3sC
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 [ :Sl~
audit planning stage 审计计划阶段 7uF
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audit procedure 审计程序 YB^m!A),I[
audit programme 审计程序表,具体审计计划 ymnK `/J!Q
audit report 审计报告 0 N0< 4
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 NqFfz9G)
audit report with a qualified opinion 有保留意见的审计报告 Gc5mR9pV
audit report with an adverse opinion 否定意见的审计报告 osLEH?iKW
audit report with dual dates 双重日期审计报告 CDr0QM4k:.
audit reporting stage 审计报告阶段 ;vWJOvM2
audit responsibility 审计责任 6@
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audit results 审计结果 02(Ob
audit risk 审计风险 77 Z:!J|
audit sampling 审计抽样 >%n6n! "
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 l <Z7bo
audit summary 审计总结,审计小结 MI.OOoP3a
audit team 审计小组 7qWa>fX
audit test 审计测试 300[2}Y]
audit trail 审计轨迹 o$7UWKW8
audit work 审计工作 nvc(<Ovw
audit working paper 审计工作底稿 e ^`La*n
audited financial statement 审计会计报表,已审计财务报表 Wg8*;dvtM
Auditing Guidelines (the~) 审计规范指南 |Vu`-L'Jz
auditing standards 审计准则 ~(`MP<
audit-oriented working paper (审计)业务类工作底稿 yLl:G;
authorisation 授权 (hRg0Z=
authorisation of transaction 交易的授权 rg]z
availability 可获得性 rTJ;s
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balance 余额;差额;平衡 9J<vkxG9`
balance sheet 资产负债表 89P7iSV#*
bank 银行 T$;BZ=_
bank account 银行账户,银行户头 mQ<Vwx0
bank statement 银行对账单 xf|C{XV@H
barter transaction 易货交易,以物换物交易 %/!f^PIwX
basis of audit 审计依据 T)eUo
basis of preparation (会计报表的)编制基础 J'L6^-gV
book of account 账目,账簿 XG5T`>Yl
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 B&EUvY '
brought forward (账户余额等的)承上年,承上期,承上页 R[m+s=+
budget 预算 Kv#Q$$)r
building 建筑物;大楼 ,.;{J|4P
business conditions 业务情况,经营情况 /L2.7`5
business licence (企业等的)营业执照 i.FdZN{
business relation 业务关系 )<e,- XujY
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