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 |O57N'/
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审计词汇英汉对照 *wViH
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ability to continue as a going concern 持续经营能力 sS-W~u|C
acceptability 可接受性,可接受程度 =Na/3\^WP
acceptable level of detection risk 检查风险的可接受水平 LE8K)i
acceptance of engagement 接受委托 ^eT@!N
accepting the engagement for the first time 首次接受委托 HmhUc,EC
access to asset 对资产的接触 T_uNF8Bh
according to 根据,依据,依照 UHr{
account balance 账户余额 l8er$8S}
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 $[j-C9W
accounting advisory serve 会计咨询服务 ,c@r`
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accounting firm 会计师事务所 _t$lcOT
accounting information 会计信息,会计资料 qo61O\qm
accounting period 会计期间 sk~ za
accounting policies 会计政策 {An8/"bv}
accounting professional bodies 会计职业组织,会计职业团体 M`)s>jp@w
accounting records 会计记录
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accounting responsibility 会计责任 :-$cd
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accounting service 会计服务 l?})_1v,R
accounting standards 会计准则 y=-{Q
Accounting Standards for Business Enterprises 企业会计准则 Km[]^;6
accounting system 会计系统 ?UxG/]",
accounting treatment 会计处理 8rGl&
accuracy 准确性,精确性 2^cAK t6bC
additional audit procedures 追加审计程序 =]!8:I?C<
addressee 收件人,收信人 issT{&T
Administration of State-owned Assets (the~) 国有资产管理局 B1x'5S;Bq
administrative laws and regulations 行政法规 o~Bk0V=
adverse impact 不利影响,负面影响 J f\Qf
adverse opinion 反对意见 #x, ]D
advisory group 咨询组,顾问组 5OPS&:
agency fee 代理费,代理费用 dK:l&R
aggregate 总计,合计为…… &6`
alternation of document and record 变造文件和记录 R"m.&%n
alternative audit procedures 替代审计程序,备选审计程序 M7`UoTc+>d
amend 修改,修订 YnKFcEJrT
amortisation 摊销 `DI{wqV9
analytical capacity 分析能力 bq c;.4$
analytical procedures 分析性程序 p#ZMABlE,P
annual financial statements 年度会计报表,年度财务报表 }W - K
appendix 附录,附表 \%w7D6dEZ
applicable 适用的 +<'uw
applicable laws and regulations 适用的法规 F(T=WR].o
application systems 应用系统 _pY
apply consistently 一贯地执行,一贯地实施 gUksO!7^1
appropriate 适当的,合适的; 6$W -?
征用,挪用 j09mI$2y67
appropriate authorization 适当的授权 L@C >-F|p
appropriateness of audit evidence 审计证据的适当性 RH<@c^ S
approval 批准,核准 Q{%HW4lg
assertion (会计报表上的)认定;确认 e7Yb=/F
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [37f#p
asset 资产,财产 PFImqojHd
asset restructuring 资产重组 d[~au=
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assignment of duties 职责的划分 vS~AxeW/7R
assistant 助理,助理人员 ,$hQ(yF
associated company 联属公司,联营公司 _DNkdS
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association 联合,结合;协会,社团 B ]|5?QP-
assumption 假设,假定 ~0VwF
at a given date 在某一特定时日 vG'vgUo
attestation 鉴证,公证 Iu=pk@*O
attestation service 鉴证服务 D]t~S1ycG7
audit adjustment 审计调整 6LSPPMM
audit areas 审计领域 uKLOh<oio
audit conclusion 审计结论 !1ie:z>s
audit effectiveness 审计效果 E'S<L|A/
audit efficiency 审计效率 k#l'ko/X
audit engagement letter 审计业务约定书 a(Gk~vD;"
audit evidence 审计证据 sRkz
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audit fee 审计费 x]yHBc
audit files 审计档案 #J%h!#3g
audit findings 审计中发现的事项 w\0Oz?N
audit implementation stage 审计实施阶段 cH
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audit mark 审计标识 UiGUaB mF*
audit materiality 审计重要性 kw*Cr/'*
audit method 审计方法 ]1/W8z%
audit objective 审计目标,审计目的 sg! =Q+
audit of financial statements 会计报表审计,财务报表审计 kMwIuy
audit opinion 审计意见 M]8eW
audit period 被审计期间,被审计年度 +1JZB*W
audit plan 审计计划 'W<a54T?z
audit planning 编制审计计划,制定审计计划,审计计划 fzGZ :L
audit planning stage 审计计划阶段 L<[,7V
audit procedure 审计程序 aT`02X
audit programme 审计程序表,具体审计计划 D{&+7C:8.
audit report 审计报告 PuUon6bZ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 K8 Kz
audit report with a qualified opinion 有保留意见的审计报告 l(0&6ENyj
audit report with an adverse opinion 否定意见的审计报告 %k1q4qOG]^
audit report with dual dates 双重日期审计报告 D_,_.C~O
audit reporting stage 审计报告阶段 W#JVU GYD
audit responsibility 审计责任 NO0[`jy(
audit results 审计结果 (rY1O:*S
audit risk 审计风险 8V53+]c$Y
audit sampling 审计抽样 0qaG#&!
audit sampling techniques 审计抽样方法,审计抽样技术 [nhLhl4S
audit strategies 审计策略 z=8_%r
audit summary 审计总结,审计小结 l*m]2"n]
audit team 审计小组
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audit test 审计测试 |Ls&~'ik
audit trail 审计轨迹 ]0/~6f
audit work 审计工作 ];wohW%
audit working paper 审计工作底稿 Qh1Kl_a?Lv
audited financial statement 审计会计报表,已审计财务报表 c'wU O3S
Auditing Guidelines (the~) 审计规范指南 R- ?0k:
auditing standards 审计准则 a3E*%G
audit-oriented working paper (审计)业务类工作底稿 ZQ-z2s9U
authorisation 授权 +Fy-~Mq
authorisation of transaction 交易的授权 LcQ\?]w`]
availability 可获得性 i,U-
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balance 余额;差额;平衡 P[J qJi/H
balance sheet 资产负债表 LeRh(a`=$
bank 银行 :,J86#S)
bank account 银行账户,银行户头 ;jY'z5PH5
bank statement 银行对账单 < 8W:ij.`
barter transaction 易货交易,以物换物交易 5p>]zij>
basis of audit 审计依据 y(p:
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basis of preparation (会计报表的)编制基础 H 29 _ /
book of account 账目,账簿 Tl0+Bq
borrowing 借款,贷款,借债 t g m{gR
branch 分支,分支机构,分店 JY,l#?lM{
brought forward (账户余额等的)承上年,承上期,承上页 E%v[7 ST
budget 预算 p%M(G#gOgP
building 建筑物;大楼 S)AE
business conditions 业务情况,经营情况 5SPl#*W
business licence (企业等的)营业执照 }M"'K2_Z
business relation 业务关系 |RbUmuj
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