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 XxHx:mi
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ability to continue as a going concern 持续经营能力 Bq/:Nd[y
acceptability 可接受性,可接受程度 Cg*H.f%Mr
acceptable level of detection risk 检查风险的可接受水平 Lb LiB*D#s
acceptance of engagement 接受委托 p=/m
accepting the engagement for the first time 首次接受委托 IwGqf.!.>
access to asset 对资产的接触 !4] 9!<.k
according to 根据,依据,依照 tx?dIy;
account balance 账户余额 FP[!BUOf"
account for 对……进行会计处理,核算;解释 aq7~QX_0G
accounting 会计,会计学 w[P4&?2:
accounting advisory serve 会计咨询服务 ~>9_(L
accounting firm 会计师事务所 Q)"A-"y
accounting information 会计信息,会计资料 Ym;*Y !~[
accounting period 会计期间 P%K4[c W~
accounting policies 会计政策 9Fn\FYUq
accounting professional bodies 会计职业组织,会计职业团体 Dk48@`l2
accounting records 会计记录 tTd\|
accounting responsibility 会计责任 1;<R#>&,*
accounting service 会计服务 <nEi<iAY>U
accounting standards 会计准则 6(PM'@i
Accounting Standards for Business Enterprises 企业会计准则 iQ{G(^sZN
accounting system 会计系统 ctcS:<r/3@
accounting treatment 会计处理 F;^F+H
accuracy 准确性,精确性 r(gXoq_w
additional audit procedures 追加审计程序 }@.|?2b +
addressee 收件人,收信人 \d::l{VB
Administration of State-owned Assets (the~) 国有资产管理局 {k rswh3
administrative laws and regulations 行政法规 uslQ*7S[^
adverse impact 不利影响,负面影响 ws4cF
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adverse opinion 反对意见 G@j0rnn>B
advisory group 咨询组,顾问组 ,@5I:X!rR
agency fee 代理费,代理费用 =-p$jXVW%
aggregate 总计,合计为…… (h:Rh
alternation of document and record 变造文件和记录 HV<Lf
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alternative audit procedures 替代审计程序,备选审计程序 nT2)E&U6%
amend 修改,修订 Agrk|w
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amortisation 摊销 7`u$
analytical capacity 分析能力 B#9{-t3Vf
analytical procedures 分析性程序 e1P"[|9>R
annual financial statements 年度会计报表,年度财务报表 y!xE<S&Y
appendix 附录,附表 !>:?rSg*
applicable 适用的 $tl\UH7%2
applicable laws and regulations 适用的法规 {s;U~!3aY
application systems 应用系统 kBN+4Dr/$
apply consistently 一贯地执行,一贯地实施 TsTPj8GAl[
appropriate 适当的,合适的; g:EVhuK
征用,挪用 /&4U6a
appropriate authorization 适当的授权 'F3)9&M
appropriateness of audit evidence 审计证据的适当性 Wl}&?v
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approval 批准,核准 }u1O#L}F5
assertion (会计报表上的)认定;确认 W6Y@U$P#G
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ]kboG%Dl?9
asset 资产,财产 c%qv9
asset restructuring 资产重组 2PG [7u^
assignment of duties 职责的划分 G$sA`<<
assistant 助理,助理人员 7VP32Eh[
associated company 联属公司,联营公司 N?.%?0l
association 联合,结合;协会,社团 p'om-
assumption 假设,假定 edPUG
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at a given date 在某一特定时日 b6*!ACY
attestation 鉴证,公证 vY_-Ranj#.
attestation service 鉴证服务 zen*PeIrA^
audit adjustment 审计调整 #BSTlz
audit areas 审计领域 9VbOQ {8
audit conclusion 审计结论 (IPY^>h
audit effectiveness 审计效果 M.>l#4s,'
audit efficiency 审计效率 L{c q, jk
audit engagement letter 审计业务约定书 @K!&qw
audit evidence 审计证据 h5K$mA5
audit fee 审计费 }-@`9(o`)
audit files 审计档案 v~Y^r2
audit findings 审计中发现的事项 :GJ &_YHf
audit implementation stage 审计实施阶段 Exk\8,EGqS
audit mark 审计标识 \!ej<T+JR>
audit materiality 审计重要性 9 '2_
audit method 审计方法 0c#/hFn
audit objective 审计目标,审计目的 aT`%;i^
audit of financial statements 会计报表审计,财务报表审计 <Z/x,-^*<
audit opinion 审计意见 +U3m#Y )k
audit period 被审计期间,被审计年度 i _%
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audit plan 审计计划 k|!EDze43?
audit planning 编制审计计划,制定审计计划,审计计划 R`~z0d.
audit planning stage 审计计划阶段 S)/_muP
audit procedure 审计程序 Tq4-wE+
audit programme 审计程序表,具体审计计划 Y(d$
audit report 审计报告 f^.AD-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 D~\$~&_]=
audit report with a qualified opinion 有保留意见的审计报告 &EnuE0BD
audit report with an adverse opinion 否定意见的审计报告 1&U>,;]*
audit report with dual dates 双重日期审计报告 GbaEgA'fa
audit reporting stage 审计报告阶段 *~x/=.}
audit responsibility 审计责任 pL
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audit results 审计结果 ziCHjqT
audit risk 审计风险 NSDv;|f
audit sampling 审计抽样 ?%y?rk <
audit sampling techniques 审计抽样方法,审计抽样技术 J":,Vd!*-
audit strategies 审计策略 ~7Tc$
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audit summary 审计总结,审计小结 x
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audit team 审计小组 >:|q&|x-
audit test 审计测试 1{r)L{]
audit trail 审计轨迹 9,r rQQD_
audit work 审计工作 |1>*;\o-
audit working paper 审计工作底稿 X<%Q"2hW
audited financial statement 审计会计报表,已审计财务报表 A,LuD.8
Auditing Guidelines (the~) 审计规范指南 $+I;oHWI
auditing standards 审计准则 ;IokThI
audit-oriented working paper (审计)业务类工作底稿 6<ZkJ:=
authorisation 授权 *^wm1|5
authorisation of transaction 交易的授权 k4[|'Dk?
availability 可获得性 !f+H,]D"
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balance 余额;差额;平衡 TTTPxO,
balance sheet 资产负债表 f|tjsZxQ
bank 银行 #: [<iSk
bank account 银行账户,银行户头 &mtJRfnu
bank statement 银行对账单 WV_.Tiy<
barter transaction 易货交易,以物换物交易 [a
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basis of audit 审计依据 ]&pds\
basis of preparation (会计报表的)编制基础 3^6
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book of account 账目,账簿 9^G/8<^^>
borrowing 借款,贷款,借债 {>)#HD
branch 分支,分支机构,分店 vG"=h%
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 ^*Yh@4\{JH
building 建筑物;大楼 L>RP-x>
business conditions 业务情况,经营情况 u2?|Ue@[
business licence (企业等的)营业执照 _zwG\I|Q
business relation 业务关系
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