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 lRY7
d'N(w7-Y
审计词汇英汉对照 l?[{?Luq
t7jh?]
A 90
\GijNn9ah
:Az8K )
ability to continue as a going concern 持续经营能力 yPf?"W
acceptability 可接受性,可接受程度 #d}0}7ue
acceptable level of detection risk 检查风险的可接受水平 CTh1+&Pa
acceptance of engagement 接受委托 c&E*KfOG
accepting the engagement for the first time 首次接受委托 4)3g!o?
access to asset 对资产的接触 A5CdLwk
according to 根据,依据,依照 EzzTJ>
account balance 账户余额 VqcBwJ!?p
account for 对……进行会计处理,核算;解释 ~/^y.SsWM
accounting 会计,会计学 fkdf~Vb
accounting advisory serve 会计咨询服务 @Ufa-h5"(
accounting firm 会计师事务所 G*kE~s9R
accounting information 会计信息,会计资料 ^-gfib|VGe
accounting period 会计期间 /HB+ami,
accounting policies 会计政策 +IwdMJ8&8
accounting professional bodies 会计职业组织,会计职业团体 X4d Xm>*?=
accounting records 会计记录 Nc
G ,0K
accounting responsibility 会计责任 ]*bAF^8i
accounting service 会计服务 *hv=~A
$q
accounting standards 会计准则 <T(s\N5B=
Accounting Standards for Business Enterprises 企业会计准则 sx-EA&5-9k
accounting system 会计系统 Y*5Z)h
1
accounting treatment 会计处理 <'r0r/0g?
accuracy 准确性,精确性 9T8|y]0F
additional audit procedures 追加审计程序 NzjMk4t
addressee 收件人,收信人 xL9:4'I
Administration of State-owned Assets (the~) 国有资产管理局 Wr]O
administrative laws and regulations 行政法规 l_^T&xq8
adverse impact 不利影响,负面影响 ?F!EB4E\y}
adverse opinion 反对意见 whV&qe;sw
advisory group 咨询组,顾问组 _L$)2sl1R
agency fee 代理费,代理费用 x7vq?fP0n
aggregate 总计,合计为…… ^{),+S
alternation of document and record 变造文件和记录 +n@f'a">
alternative audit procedures 替代审计程序,备选审计程序 x^z
dTMNhw
amend 修改,修订 D~cW
]2
amortisation 摊销 [?;`x&y~y
analytical capacity 分析能力 ^Ku\l #B
analytical procedures 分析性程序
[<_"`$sm=
annual financial statements 年度会计报表,年度财务报表 x$~3$E
appendix 附录,附表 &J\B\`
applicable 适用的 A ?#]s
applicable laws and regulations 适用的法规 V]r hr
application systems 应用系统 \M+MDT&
apply consistently 一贯地执行,一贯地实施 uZ@-e|qto
appropriate 适当的,合适的; EC<5M5Lc
征用,挪用 Bk&-1>cY
appropriate authorization 适当的授权 7@FDBjq
appropriateness of audit evidence 审计证据的适当性 0Xp
nbB~~I
approval 批准,核准 yPSVwe|g
assertion (会计报表上的)认定;确认 xC<R:"Mn
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [ }{w
asset 资产,财产 DYc.to-
asset restructuring 资产重组 ,oBlJvm
assignment of duties 职责的划分 zT$0xj8
assistant 助理,助理人员 dAL0.>|`0
associated company 联属公司,联营公司 `GP
Q((la
association 联合,结合;协会,社团 z9^c]U U)E
assumption 假设,假定 $+7 ci~gs
at a given date 在某一特定时日 cvhlRI%6
attestation 鉴证,公证 +e U`H[iu
attestation service 鉴证服务 }6<)yW}U
audit adjustment 审计调整 xtOx|FkYcl
audit areas 审计领域 y7>iz6N
audit conclusion 审计结论 !I
N@i:m
audit effectiveness 审计效果 Ah*wQow
audit efficiency 审计效率 'c#IMlv
audit engagement letter 审计业务约定书 oE$hqd s
audit evidence 审计证据 UIQQ\,3
audit fee 审计费 ]+mjOks~
audit files 审计档案 )^&,Dj
audit findings 审计中发现的事项 DTPay1]6
audit implementation stage 审计实施阶段 Rl1$?l6Rf
audit mark 审计标识 *vb ^N0P
audit materiality 审计重要性 yE}BfU { .
audit method 审计方法 I
|Z/`9T
audit objective 审计目标,审计目的 L1rwIOgq^
audit of financial statements 会计报表审计,财务报表审计 !z?0 :Jg
audit opinion 审计意见 uWh|C9Y!A
audit period 被审计期间,被审计年度 AfN&n= d K
audit plan 审计计划 UkZ\cc}aC/
audit planning 编制审计计划,制定审计计划,审计计划 !Ri
r&gF
audit planning stage 审计计划阶段 s_xV-C#q@
audit procedure 审计程序 y8
6))
audit programme 审计程序表,具体审计计划 \<X2ns@Tf
audit report 审计报告 GYd]5`ri
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?d4Boe0-a2
audit report with a qualified opinion 有保留意见的审计报告 o!=WFAi[pX
audit report with an adverse opinion 否定意见的审计报告 _AprkI_
audit report with dual dates 双重日期审计报告 <.
}Ua(
audit reporting stage 审计报告阶段 7(NXCAO81
audit responsibility 审计责任 MA$Xv`6I\
audit results 审计结果 `os8;
`G
audit risk 审计风险 V'j@K!)~xR
audit sampling 审计抽样 nx B32
audit sampling techniques 审计抽样方法,审计抽样技术
vu<#wW*9
audit strategies 审计策略 L@nebT;\'
audit summary 审计总结,审计小结 G,=F<TnI'
audit team 审计小组 M'DWu|dIBA
audit test 审计测试 Z2#`}GI_m
audit trail 审计轨迹 qcYNtEs*c
audit work 审计工作 [A
]Ca$':
audit working paper 审计工作底稿 gJh}CrU-
audited financial statement 审计会计报表,已审计财务报表 +bUW!$G
Auditing Guidelines (the~) 审计规范指南 ~,gLplpG0
auditing standards 审计准则 {OCJ(^8i
audit-oriented working paper (审计)业务类工作底稿 MxTmWsaW
authorisation 授权 lVoik*,B
authorisation of transaction 交易的授权 .TJ">?
availability 可获得性 3{e'YD~hP
B g_vm&~U/'
balance 余额;差额;平衡 Tm_8<$ 7
balance sheet 资产负债表 v,jhE9_O0
bank 银行
#9\THfb
bank account 银行账户,银行户头 4jGLAor|
bank statement 银行对账单 &\^r
Qi/tf
barter transaction 易货交易,以物换物交易 3fp> 4;ym'
basis of audit 审计依据 O,|\"b1(
basis of preparation (会计报表的)编制基础 @\jQoaLT$_
book of account 账目,账簿 hVM2/j
borrowing 借款,贷款,借债 Yb6q))Y
branch 分支,分支机构,分店 VoM6
brought forward (账户余额等的)承上年,承上期,承上页 oRq3 pO}f
budget 预算 76bc]o#
building 建筑物;大楼 JDA]t&D!v
business conditions 业务情况,经营情况 ;&
|qSa'
business licence (企业等的)营业执照 NAJVr}4f
business relation 业务关系 h/K@IAd
)xt4Wk/