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 B'~i Z65
46JP1
审计词汇英汉对照 *m Tc4&*
~bQ:gArk
A AyXKhj#Ml
!Dn1pjxc
Z
s!q
#qM
ability to continue as a going concern 持续经营能力 Olr
w>YbW
acceptability 可接受性,可接受程度 ^O9m11
acceptable level of detection risk 检查风险的可接受水平 yq^$H^_O
p
acceptance of engagement 接受委托 {.'g!{SHp
accepting the engagement for the first time 首次接受委托 QLLVOJi
access to asset 对资产的接触 ^g"6p#S=n
according to 根据,依据,依照 X7!A(q+h
account balance 账户余额 &%51jM<
account for 对……进行会计处理,核算;解释 Xst}tz62F
accounting 会计,会计学
T[K?A+l
accounting advisory serve 会计咨询服务 (
I~X
wP&
accounting firm 会计师事务所 6q7Y`%j
accounting information 会计信息,会计资料 }{PtQc6RL!
accounting period 会计期间 Eu_0n6J
accounting policies 会计政策 eh=bClk
accounting professional bodies 会计职业组织,会计职业团体 C
/VXyl@o
accounting records 会计记录 K_Gf\x
accounting responsibility 会计责任 1Ee>pbd
accounting service 会计服务 A}}t86T
accounting standards 会计准则 BbhdGFG1
Accounting Standards for Business Enterprises 企业会计准则
c'4 \F9
accounting system 会计系统
dTNgrW`4
accounting treatment 会计处理 $O>MV
accuracy 准确性,精确性 rV{e[fGd
additional audit procedures 追加审计程序 ZACn_gd[5
addressee 收件人,收信人 .j,&/y&
Administration of State-owned Assets (the~) 国有资产管理局 gC:E38u
administrative laws and regulations 行政法规 XX+rf
adverse impact 不利影响,负面影响 +4Ra N`I
adverse opinion 反对意见 FiH!)6T
advisory group 咨询组,顾问组 [IW7]Fv<F
agency fee 代理费,代理费用 7~g0{W>Zm
aggregate 总计,合计为…… XBBRB<l)
alternation of document and record 变造文件和记录 hj[g2S%X
alternative audit procedures 替代审计程序,备选审计程序 pEP.^[
amend 修改,修订 VdrF=V&] O
amortisation 摊销 $t?e=#G
analytical capacity 分析能力 #@`^
.
analytical procedures 分析性程序 vdM\scO:
annual financial statements 年度会计报表,年度财务报表 4WnxJ]5`
appendix 附录,附表 n*|-"'j
applicable 适用的 B) iJH
applicable laws and regulations 适用的法规 jV8><5C
application systems 应用系统 d":{a6D*d
apply consistently 一贯地执行,一贯地实施 L~zet-3UNf
appropriate 适当的,合适的; XP1_{\
征用,挪用 s!\L1E
appropriate authorization 适当的授权 e$h\7i:(
appropriateness of audit evidence 审计证据的适当性 a+Nd%hoe
approval 批准,核准 Ke!O^zP92
assertion (会计报表上的)认定;确认 \/G Y0s
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [O'p&
j@
asset 资产,财产 #,pLVt<
asset restructuring 资产重组 y%AJ>@/;
assignment of duties 职责的划分 #pK)
assistant 助理,助理人员 w,$1 7+]3
associated company 联属公司,联营公司 R["7%|RV
association 联合,结合;协会,社团 Lr &tpB<
assumption 假设,假定 e4P.G4
at a given date 在某一特定时日 djp(s$:{4
attestation 鉴证,公证 &0TheY;srf
attestation service 鉴证服务 Cm>F5$l{
audit adjustment 审计调整 U9s y]7
audit areas 审计领域 hkxZ=l
audit conclusion 审计结论 mUw,q;{
audit effectiveness 审计效果 '%4,!
audit efficiency 审计效率 +cN2 KP
audit engagement letter 审计业务约定书 }8e%s;C
audit evidence 审计证据 _XtY
/7n
audit fee 审计费 V-|}.kOH2
audit files 审计档案 >oNs_{
audit findings 审计中发现的事项 ZvJx01F{
audit implementation stage 审计实施阶段 4#uoPkLK
audit mark 审计标识 cm<3'#~Q?
audit materiality 审计重要性 }#M|3h;q9+
audit method 审计方法 l+,rc*-j0
audit objective 审计目标,审计目的 |@F<ajlV
audit of financial statements 会计报表审计,财务报表审计 j|9 2
g
audit opinion 审计意见 8'$n
|<1X
audit period 被审计期间,被审计年度 5kz`_\&
audit plan 审计计划 #wfR$Cd
audit planning 编制审计计划,制定审计计划,审计计划 d+;~x*
audit planning stage 审计计划阶段 Z$@Nzza-
audit procedure 审计程序 <o
O_wS@:
audit programme 审计程序表,具体审计计划 #e[5O|V~
audit report 审计报告 sj~'.Zs%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {s]eXc]K}
audit report with a qualified opinion 有保留意见的审计报告 xOH@V4z:
audit report with an adverse opinion 否定意见的审计报告 ty
?y&~axk
audit report with dual dates 双重日期审计报告 >E
# 4mm
audit reporting stage 审计报告阶段 P?
n`n!
qZ
audit responsibility 审计责任 +X%yF{^m(
audit results 审计结果 UF
tTt`N2
audit risk 审计风险 Mtlj I6
audit sampling 审计抽样 YDJc@*D
audit sampling techniques 审计抽样方法,审计抽样技术 2Qy&V/E ?
audit strategies 审计策略 j<u`W|vl
audit summary 审计总结,审计小结 li?Gb1
audit team 审计小组 \uH;ng|m
audit test 审计测试 FrS>.!OFn
audit trail 审计轨迹 qmGB~N|N
audit work 审计工作 3$TpI5A
audit working paper 审计工作底稿 IZGty=Q_
audited financial statement 审计会计报表,已审计财务报表 "A7tb39*
Auditing Guidelines (the~) 审计规范指南 E*zk?G|
auditing standards 审计准则 "cZ.86gG`:
audit-oriented working paper (审计)业务类工作底稿 Q6E80>
authorisation 授权 y!j1xnzki
authorisation of transaction 交易的授权 .+.Pc_fv
availability 可获得性 H4U;~)i
B >*&[bW'}?
balance 余额;差额;平衡 hk(^?Fp
balance sheet 资产负债表 BTB,a$P/
bank 银行 :hr%iu
bank account 银行账户,银行户头 G|V ^C_:
bank statement 银行对账单 g_`8K,6ln
barter transaction 易货交易,以物换物交易 '`n\YO.N
basis of audit 审计依据 e2>gQ p/
basis of preparation (会计报表的)编制基础 '(?@R5a
book of account 账目,账簿 Y) Z>Bi
borrowing 借款,贷款,借债 mYZH]oo
branch 分支,分支机构,分店 ^(%>U!<<%,
brought forward (账户余额等的)承上年,承上期,承上页 7ORwDR,`5
budget 预算 ),86Y:^4
building 建筑物;大楼 -7CkOZ
T
business conditions 业务情况,经营情况 `#~@f!';
business licence (企业等的)营业执照 !HFwQGP.Y
business relation 业务关系 .d;/6HD[y
)<+Z,6