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 <A)+|Y"^h6
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审计词汇英汉对照 |J:$MX~
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ability to continue as a going concern 持续经营能力 HV ;;
acceptability 可接受性,可接受程度 92!JKZe
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 UQ
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accepting the engagement for the first time 首次接受委托 %PzQ\c
access to asset 对资产的接触
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according to 根据,依据,依照 U);OR
account balance 账户余额 {T&v2u#S
account for 对……进行会计处理,核算;解释 ue@8voZhS/
accounting 会计,会计学 wuKl-:S;Vs
accounting advisory serve 会计咨询服务 HeCcF+
accounting firm 会计师事务所 :v`o6x8
accounting information 会计信息,会计资料 WNhbXyp_
accounting period 会计期间 fCB:733H
accounting policies 会计政策 JL.5QzA
accounting professional bodies 会计职业组织,会计职业团体 Yrpxy.1=F5
accounting records 会计记录 5|{)Z]M%9
accounting responsibility 会计责任 ,E&Bn8L~O
accounting service 会计服务 NUMi])HkN
accounting standards 会计准则 X6xx2v%D
Accounting Standards for Business Enterprises 企业会计准则 l<TIG3bs
accounting system 会计系统 iSlFRv?a
accounting treatment 会计处理
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accuracy 准确性,精确性 :y\09)CJK
additional audit procedures 追加审计程序 Gfv(w=rr?
addressee 收件人,收信人 <{gi
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Administration of State-owned Assets (the~) 国有资产管理局 BBvZeG $Y
administrative laws and regulations 行政法规 kBbl+1{H
adverse impact 不利影响,负面影响 cS}r9gaQ
adverse opinion 反对意见 uyFn}y62
advisory group 咨询组,顾问组 Te;gVG *
agency fee 代理费,代理费用 va5FxF*%
aggregate 总计,合计为…… {DT4mG5
alternation of document and record 变造文件和记录 MD<-w|#8IV
alternative audit procedures 替代审计程序,备选审计程序 J^fm~P>.
amend 修改,修订 +vz`go
amortisation 摊销 Z v4<b
analytical capacity 分析能力 ;-Ss# &
analytical procedures 分析性程序 0qv$:w)g+v
annual financial statements 年度会计报表,年度财务报表 NY@"&p'Q
appendix 附录,附表 {rC~P
applicable 适用的 -u|l}}bh
applicable laws and regulations 适用的法规 %,|zt
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application systems 应用系统 rs:Q%V
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apply consistently 一贯地执行,一贯地实施 7UKYm
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appropriate 适当的,合适的; kM!V.e[g
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appropriate authorization 适当的授权 Zm(dY*z5:J
appropriateness of audit evidence 审计证据的适当性 ^uW%v2
approval 批准,核准 (
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assertion (会计报表上的)认定;确认 b{RqwV5P
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6^;^rUlm
asset 资产,财产 x l0DN{PG
asset restructuring 资产重组 ID4~Gn
assignment of duties 职责的划分 }E; F)=E
assistant 助理,助理人员 S$eDnw~$
associated company 联属公司,联营公司 Uki9/QiX>
association 联合,结合;协会,社团 se!mb _!
assumption 假设,假定 Fc8E Y*
at a given date 在某一特定时日 gDCOLDM
attestation 鉴证,公证 pU
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attestation service 鉴证服务 iCTQ]H3
audit adjustment 审计调整 .
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audit areas 审计领域 K;U39ofW
audit conclusion 审计结论 ?z/Vgk+9|
audit effectiveness 审计效果 (
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audit efficiency 审计效率 .0|=[|
audit engagement letter 审计业务约定书 ]` ]g@v
audit evidence 审计证据 SMoz:J*Q(
audit fee 审计费 &[@\ f^~
audit files 审计档案 ug*D52?
audit findings 审计中发现的事项 @T&
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audit implementation stage 审计实施阶段 \ZD[!w7
audit mark 审计标识 ^7aN2o3{
audit materiality 审计重要性 !gH9 ay
audit method 审计方法 +;q.Y?
audit objective 审计目标,审计目的 `.=sTp2rbc
audit of financial statements 会计报表审计,财务报表审计 _8><| 3d
audit opinion 审计意见 }"zC
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audit period 被审计期间,被审计年度 |NrrTN?>
audit plan 审计计划 nrpI5t.b
audit planning 编制审计计划,制定审计计划,审计计划 7zDiHac
audit planning stage 审计计划阶段 U,;xZe
audit procedure 审计程序 dvjTyX
audit programme 审计程序表,具体审计计划 Y
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audit report 审计报告 4/*H.Fl
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [f!O6moR6
audit report with a qualified opinion 有保留意见的审计报告 lj2=._@R
audit report with an adverse opinion 否定意见的审计报告 V5"HwN+`
audit report with dual dates 双重日期审计报告 LdTd
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audit reporting stage 审计报告阶段 a<m-V&4x
audit responsibility 审计责任 4;KWG}~[o
audit results 审计结果 ZPO|<uR
audit risk 审计风险 KJh,,xI>by
audit sampling 审计抽样 v27Ja .tA
audit sampling techniques 审计抽样方法,审计抽样技术 DQJG,?e{
audit strategies 审计策略 0^~\COa
audit summary 审计总结,审计小结 V U~Dk);Bv
audit team 审计小组 /#S>sOg2xq
audit test 审计测试 2cf' ,cv@8
audit trail 审计轨迹 :
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audit work 审计工作 S>Z|)I
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 K:5eek
Auditing Guidelines (the~) 审计规范指南 'C?NJ~MN
auditing standards 审计准则 K`k'}(vj
audit-oriented working paper (审计)业务类工作底稿 @5<CXTdF9c
authorisation 授权
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authorisation of transaction 交易的授权 |(% u}V?
availability 可获得性 Ec]|p6a3
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balance 余额;差额;平衡 )`HA::
balance sheet 资产负债表 V"RpH,
bank 银行 #^rU x.
bank account 银行账户,银行户头 Sm|(
bank statement 银行对账单 xxa} YIe8
barter transaction 易货交易,以物换物交易 YaY8 `M{
basis of audit 审计依据 HDIk9WC^
basis of preparation (会计报表的)编制基础 5bX6#5uP1
book of account 账目,账簿 p-$Cs _{Z
borrowing 借款,贷款,借债 H:S,\D?%2x
branch 分支,分支机构,分店 ZR3nK0
brought forward (账户余额等的)承上年,承上期,承上页 >SCGK_Cr2
budget 预算 &ak6zM
building 建筑物;大楼 {3edTu
business conditions 业务情况,经营情况 1BTIJ G w
business licence (企业等的)营业执照 &35|16z%@
business relation 业务关系 !3}deY8;#
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