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 dikWk
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ability to continue as a going concern 持续经营能力 Ad,r(0a LZ
acceptability 可接受性,可接受程度 9kF#*
acceptable level of detection risk 检查风险的可接受水平 E&>,B81
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 >#:/
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access to asset 对资产的接触 a`-hLX)~Z
according to 根据,依据,依照 6|KX8\,A@
account balance 账户余额 VBX#
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account for 对……进行会计处理,核算;解释 S[a5k;8GL
accounting 会计,会计学 X]yERaJ,i
accounting advisory serve 会计咨询服务 tRy
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accounting firm 会计师事务所 //
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accounting information 会计信息,会计资料 sv;zvEn;-L
accounting period 会计期间 i)2))C
accounting policies 会计政策 4{DeF@@
accounting professional bodies 会计职业组织,会计职业团体 t>wxK
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accounting records 会计记录 &
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accounting responsibility 会计责任 +hg\DqO^M
accounting service 会计服务 j>o +}p?3I
accounting standards 会计准则 P*PL6UQ
Accounting Standards for Business Enterprises 企业会计准则 5|R2cc|"9
accounting system 会计系统 &5.~XM;
accounting treatment 会计处理 0H3T'J%r
accuracy 准确性,精确性 9 <KtI7
additional audit procedures 追加审计程序 BJ9sR.yX62
addressee 收件人,收信人 &Bn; Vi
Administration of State-owned Assets (the~) 国有资产管理局 W"kw>JEt
administrative laws and regulations 行政法规 m"G N^V7
adverse impact 不利影响,负面影响 M?B(<j1Ri
adverse opinion 反对意见 mbBRuPEa=u
advisory group 咨询组,顾问组 }iSakq'
agency fee 代理费,代理费用 7I(t,AKJ
aggregate 总计,合计为…… %<
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alternation of document and record 变造文件和记录 X[E
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alternative audit procedures 替代审计程序,备选审计程序 {%_j~
amend 修改,修订 YC]YX H
amortisation 摊销 aEDN]O95?
analytical capacity 分析能力 Uk:.2%S2
analytical procedures 分析性程序 T'M66kg
annual financial statements 年度会计报表,年度财务报表 $a\Uv0:xRx
appendix 附录,附表 !
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applicable 适用的 %?f:"
applicable laws and regulations 适用的法规 I/Jp,~JT*
application systems 应用系统 .gN$N=7<
apply consistently 一贯地执行,一贯地实施 >Mn>P!
appropriate 适当的,合适的; R*@[Pg*
征用,挪用 HJ qQlEq
appropriate authorization 适当的授权 *>'2$me=
appropriateness of audit evidence 审计证据的适当性 P!y`$Ky&
approval 批准,核准 OF&h=1De,
assertion (会计报表上的)认定;确认 }E5#X R
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~u0xXfv#
asset 资产,财产 Iz)hz9k
asset restructuring 资产重组 g?~ Tguv
assignment of duties 职责的划分 9>Uq$B
assistant 助理,助理人员 <{/;1Dru
associated company 联属公司,联营公司 @%<?GNS O
association 联合,结合;协会,社团 lmQ 6X
assumption 假设,假定 _~[?>cF%
at a given date 在某一特定时日 |:9Ir^
attestation 鉴证,公证 v
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attestation service 鉴证服务 C,r`I/;
audit adjustment 审计调整 Hl3)R*&'J
audit areas 审计领域 sc8DY!|OYN
audit conclusion 审计结论 Wu!t C
audit effectiveness 审计效果 ck+b/.gw`
audit efficiency 审计效率 k\pDJ7wF^
audit engagement letter 审计业务约定书 i~)NQmH<
audit evidence 审计证据 D;zWksq
audit fee 审计费 )_8}53C
audit files 审计档案 NLQE"\#a
audit findings 审计中发现的事项 fYhR#FVI
audit implementation stage 审计实施阶段 NQC3!=pQ}Y
audit mark 审计标识 [8@kx Cq
audit materiality 审计重要性 JA)o@[lF
audit method 审计方法 '_qQrP#
audit objective 审计目标,审计目的 Taf
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audit of financial statements 会计报表审计,财务报表审计 8lOI\-
audit opinion 审计意见 !&`}]qQZ
audit period 被审计期间,被审计年度 #9`r XEz
audit plan 审计计划 B:-U`CHHQ
audit planning 编制审计计划,制定审计计划,审计计划 t'R':+0Vf
audit planning stage 审计计划阶段 j
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audit procedure 审计程序 1OJ*wI*
audit programme 审计程序表,具体审计计划 ;cI#S%uvpn
audit report 审计报告 uxOJ3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 EqnpMHF
audit report with a qualified opinion 有保留意见的审计报告 YOV :
audit report with an adverse opinion 否定意见的审计报告 b,s Gq
audit report with dual dates 双重日期审计报告 ]4Y/x i-
audit reporting stage 审计报告阶段 l(%k6
audit responsibility 审计责任 [q-;/ed
audit results 审计结果 MBB5w
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audit risk 审计风险 CV&zi6
audit sampling 审计抽样 x_==Ss
audit sampling techniques 审计抽样方法,审计抽样技术 QqtC`H\
audit strategies 审计策略 Xsd$*F@<
audit summary 审计总结,审计小结 F aFp_P?
audit team 审计小组 :N@U[Wx0A
audit test 审计测试 tAqA^f*{
audit trail 审计轨迹 YwL`>?
audit work 审计工作 U:]MgZWn
audit working paper 审计工作底稿 Gg%tVQu
audited financial statement 审计会计报表,已审计财务报表 (*,8KLV_i
Auditing Guidelines (the~) 审计规范指南 '{[!j6wt\
auditing standards 审计准则 hq<5lE^
audit-oriented working paper (审计)业务类工作底稿 J&eAL3"GF
authorisation 授权 z)lM2x>|*
authorisation of transaction 交易的授权 V+lRi"m?|
availability 可获得性 6&89~W{
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balance 余额;差额;平衡 =}JBA>q(
balance sheet 资产负债表 fVe@YqNa
bank 银行 .^i<xY
bank account 银行账户,银行户头 I>A^I
bank statement 银行对账单 Y@Y`gF6F
barter transaction 易货交易,以物换物交易 )Zas
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basis of audit 审计依据 eZg$AOp
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basis of preparation (会计报表的)编制基础 } ^"0T-ua
book of account 账目,账簿 L=,OZ9aA
borrowing 借款,贷款,借债 ?g2zmI!U
branch 分支,分支机构,分店 uBmxh%]C~
brought forward (账户余额等的)承上年,承上期,承上页 S%kS#U${|
budget 预算 +W
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building 建筑物;大楼 .nEs:yn
business conditions 业务情况,经营情况 |;P^clS3
business licence (企业等的)营业执照 ]pnYvXf>!
business relation 业务关系 91up^
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