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 V!!'S
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审计词汇英汉对照 0$
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ability to continue as a going concern 持续经营能力 vsR&1hs
acceptability 可接受性,可接受程度 (ZJ_&8C#
acceptable level of detection risk 检查风险的可接受水平 g9.hR8X
acceptance of engagement 接受委托 2/WXdo
accepting the engagement for the first time 首次接受委托 Rh^$0Q*2
access to asset 对资产的接触 rkp0ej2-
according to 根据,依据,依照 yK;I<8+>_
account balance 账户余额 c Ix(;[U
account for 对……进行会计处理,核算;解释 ]|(?i ,p
accounting 会计,会计学 ],m-
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accounting advisory serve 会计咨询服务 )nV x 2m4
accounting firm 会计师事务所 P
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accounting information 会计信息,会计资料 W3kilhZ
accounting period 会计期间 B dUyI_Ks:
accounting policies 会计政策 q3t@)+l>*
accounting professional bodies 会计职业组织,会计职业团体 mZ%\`H+
accounting records 会计记录 Z
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accounting responsibility 会计责任 M,P_xkLp
accounting service 会计服务 N11am
accounting standards 会计准则 #{a <{HX
Accounting Standards for Business Enterprises 企业会计准则 P*Nl3?T
accounting system 会计系统 vF1$$7k
accounting treatment 会计处理 c=CXj3
accuracy 准确性,精确性 _9dV
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additional audit procedures 追加审计程序 J KGZ0yn
addressee 收件人,收信人 fC[gu$f][
Administration of State-owned Assets (the~) 国有资产管理局 u^$ CR
administrative laws and regulations 行政法规 Urr1K)
adverse impact 不利影响,负面影响 "~6BC
adverse opinion 反对意见 oj,
advisory group 咨询组,顾问组 OduTg^R
agency fee 代理费,代理费用 `Hqu2
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aggregate 总计,合计为…… c@P,
alternation of document and record 变造文件和记录 /e,lD)
alternative audit procedures 替代审计程序,备选审计程序 Bf.RYLsh6
amend 修改,修订 s Y,3
amortisation 摊销 H
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analytical capacity 分析能力 c1f6RCu$b
analytical procedures 分析性程序 s&l[GKR
annual financial statements 年度会计报表,年度财务报表 c4|.!AQ>
appendix 附录,附表 /WMLr5
applicable 适用的 P#C`/%$S
applicable laws and regulations 适用的法规 ))vwofkw4
application systems 应用系统 R:E:Y|&#
apply consistently 一贯地执行,一贯地实施 ueOvBFgZ
appropriate 适当的,合适的; n >^?BU
征用,挪用 DX|kO
appropriate authorization 适当的授权 3 ren1
appropriateness of audit evidence 审计证据的适当性 g|oPRC$I'
approval 批准,核准 c}lgWu~
assertion (会计报表上的)认定;确认 <5
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 w@4+&v>O
asset 资产,财产 pJIH_H
asset restructuring 资产重组 b< rM3P;
assignment of duties 职责的划分 4#T'Fy].
assistant 助理,助理人员 ,^(T^ -
associated company 联属公司,联营公司 >;Bhl|r~z
association 联合,结合;协会,社团 {+ m)*3~w
assumption 假设,假定 VmW_,
at a given date 在某一特定时日 DRnXo-Aaj
attestation 鉴证,公证 C o M8
attestation service 鉴证服务 h(fh |R<
audit adjustment 审计调整 ^s-3U
audit areas 审计领域 (0S"ZT
audit conclusion 审计结论 X$a Mf&x
audit effectiveness 审计效果 Q'N<jX[
audit efficiency 审计效率 w?[)nlNW
audit engagement letter 审计业务约定书 6\bbP>ql
audit evidence 审计证据
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audit fee 审计费 +1Uw <~
audit files 审计档案 ]3v
audit findings 审计中发现的事项 cb+!H>+
audit implementation stage 审计实施阶段 @1pdyKK
audit mark 审计标识 z<ek?0?yS
audit materiality 审计重要性 T F'ssD
audit method 审计方法 5segzaI
audit objective 审计目标,审计目的 REw3>/=
audit of financial statements 会计报表审计,财务报表审计 E-/]UH3u H
audit opinion 审计意见 }K/[3X=B
audit period 被审计期间,被审计年度 Zqao4
audit plan 审计计划 #X)s=Y&5!T
audit planning 编制审计计划,制定审计计划,审计计划 m=R4A4Y7
audit planning stage 审计计划阶段 </fnbyGR
audit procedure 审计程序 Yv{AoL~
audit programme 审计程序表,具体审计计划 1ayxE(vMcX
audit report 审计报告 )z aMycW
audit report with a disclaimer of opinion 拒绝表示意见审计报告 pD]Ry"
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audit report with a qualified opinion 有保留意见的审计报告 Yp
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audit report with an adverse opinion 否定意见的审计报告 @cx!m
audit report with dual dates 双重日期审计报告 rScmUt
audit reporting stage 审计报告阶段 oyHjd
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audit responsibility 审计责任 m'S-
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audit results 审计结果 9SrV,~zD
audit risk 审计风险 }>j$Wr_h
audit sampling 审计抽样 8E" .y$AW
audit sampling techniques 审计抽样方法,审计抽样技术 l6O2B/2j
audit strategies 审计策略 [~J4:yDd=
audit summary 审计总结,审计小结 !v
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audit team 审计小组 NEN br$,G
audit test 审计测试 XhS<GF%
audit trail 审计轨迹 8z+ CYeV
audit work 审计工作 -Ju!2by
audit working paper 审计工作底稿 E$G8-
audited financial statement 审计会计报表,已审计财务报表 KT8F
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Auditing Guidelines (the~) 审计规范指南 H1X6f7`
auditing standards 审计准则 ]t,ppFC#
audit-oriented working paper (审计)业务类工作底稿 'd28YjtoX
authorisation 授权 W6)A":`
authorisation of transaction 交易的授权 :!R+/5a
availability 可获得性 #):FXB$a
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balance 余额;差额;平衡 v(afaN
balance sheet 资产负债表 0uZH H
bank 银行 FNUue
bank account 银行账户,银行户头 ;xb:{?
bank statement 银行对账单 #bGt%*Re p
barter transaction 易货交易,以物换物交易 <EE)d@%>v
basis of audit 审计依据 4Fnr8 r8W
basis of preparation (会计报表的)编制基础 6l50IWj,T
book of account 账目,账簿 -O ej6sILO
borrowing 借款,贷款,借债 E;+3VJ+F"
branch 分支,分支机构,分店 b[/-lNrc
brought forward (账户余额等的)承上年,承上期,承上页 l<gg5 Zea
budget 预算 LTi0,03l<
building 建筑物;大楼 U?kJXM2
business conditions 业务情况,经营情况 j/9'L^]
business licence (企业等的)营业执照 |=SaI%%Be
business relation 业务关系 nY6^DE2f
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