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 t&GjW6]W
Y~R['u,
审计词汇英汉对照 KINKq`Sx
vZ<@m2
A Ru1I,QvCj"
W0++q=F
ig] hY/uT
ability to continue as a going concern 持续经营能力 O@n1E'S/
acceptability 可接受性,可接受程度 y)5U*\b
acceptable level of detection risk 检查风险的可接受水平 |fQl0hL
acceptance of engagement 接受委托 S6J7^'h
accepting the engagement for the first time 首次接受委托 qQL]3qP
access to asset 对资产的接触 9/La_:K
according to 根据,依据,依照
]+ \]2`?
account balance 账户余额 |~6X:
M61
account for 对……进行会计处理,核算;解释 )v4?+$g
accounting 会计,会计学
{;iG}j K
accounting advisory serve 会计咨询服务 3A~53W$M
accounting firm 会计师事务所 xj1FCT2
accounting information 会计信息,会计资料 L} >XH*
accounting period 会计期间 Rs
Y7F;
accounting policies 会计政策 |'C{nTX
accounting professional bodies 会计职业组织,会计职业团体 ka3(sctZ5
accounting records 会计记录 `L-GI{EJ
accounting responsibility 会计责任 b IS3
accounting service 会计服务 s@WF[S7D
accounting standards 会计准则 #
U46Au
Accounting Standards for Business Enterprises 企业会计准则 o0f{ePZ=
accounting system 会计系统 k8]uy2R6}
accounting treatment 会计处理 "zT#*>U
accuracy 准确性,精确性 yNwYP%"y
additional audit procedures 追加审计程序 3C=|
addressee 收件人,收信人 e``X6=rcG
Administration of State-owned Assets (the~) 国有资产管理局 f* +eu@
administrative laws and regulations 行政法规 h{&X`$
adverse impact 不利影响,负面影响 d[b(+sHp a
adverse opinion 反对意见 ]yTMWIx#
advisory group 咨询组,顾问组 ql|ksios
agency fee 代理费,代理费用 8z?q4
aggregate 总计,合计为…… UR/lM,N;
alternation of document and record 变造文件和记录 Z+mesj?.
alternative audit procedures 替代审计程序,备选审计程序 yK1Z&7>J>
amend 修改,修订 3#d5.Ut
amortisation 摊销 z}Qt6na]-
analytical capacity 分析能力 GzJ("RE0)v
analytical procedures 分析性程序 ~S\Ee 2e>
annual financial statements 年度会计报表,年度财务报表 `%8by y@$
appendix 附录,附表 ^,Paih
2
applicable 适用的 :/Zy=F9:
applicable laws and regulations 适用的法规 E(5'vr0
application systems 应用系统 r A/jNX@S
apply consistently 一贯地执行,一贯地实施 i.0}
d5Y
appropriate 适当的,合适的; F2;k 6M@
征用,挪用 '>GZB
appropriate authorization 适当的授权 rPK)=[MZ
appropriateness of audit evidence 审计证据的适当性 ^Fy{Q*p`(
approval 批准,核准 ^|z
assertion (会计报表上的)认定;确认 XJ3 5Z+M
assessed level of control risk 对控制风险的评估,控制风险的评估水平 D6 2xC5
asset 资产,财产 g;bfi{8s
_
asset restructuring 资产重组 [V\0P,l
assignment of duties 职责的划分
?m)3n0Uh
assistant 助理,助理人员 i
+I%]
associated company 联属公司,联营公司 DP rFB y
association 联合,结合;协会,社团 @KM !g,f
assumption 假设,假定 G0Q8"]
at a given date 在某一特定时日 B2QC#R
attestation 鉴证,公证 tgu}^TfKkg
attestation service 鉴证服务 &^R0kCF`
audit adjustment 审计调整 J/M_cO*U
audit areas 审计领域 p Rt=5WZ
audit conclusion 审计结论 .t/XW++
audit effectiveness 审计效果 67Z.aaXD1
audit efficiency 审计效率 cx]&ae *
audit engagement letter 审计业务约定书 HG(J+ocn
audit evidence 审计证据 e 1W9Z $m
audit fee 审计费 Q:.q*I!D<4
audit files 审计档案 #6])\
audit findings 审计中发现的事项 3y}0J
@
audit implementation stage 审计实施阶段 K._tCB:
audit mark 审计标识 PD@]2lY(
audit materiality 审计重要性 =.@{uu;
audit method 审计方法 Kh)SgJ3B@
audit objective 审计目标,审计目的 MuzlUW ]
audit of financial statements 会计报表审计,财务报表审计 MGH(= w1
audit opinion 审计意见 xWY%-CWY.
audit period 被审计期间,被审计年度 6
ufF34tA
audit plan 审计计划 D^(Nijl9U
audit planning 编制审计计划,制定审计计划,审计计划 ?v]EXV3
audit planning stage 审计计划阶段 s~ZLnEb
audit procedure 审计程序 faqOG
Ab
audit programme 审计程序表,具体审计计划 |1sl>X,
audit report 审计报告 JXG%Cx!2}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %P!6cyQS
audit report with a qualified opinion 有保留意见的审计报告 ;\P\0pI50
audit report with an adverse opinion 否定意见的审计报告 qpo3b7(N
audit report with dual dates 双重日期审计报告 &|;XLRHP}
audit reporting stage 审计报告阶段 ZzU3j
^
audit responsibility 审计责任 WoP5[.G
audit results 审计结果 7Eoa~
audit risk 审计风险 <ID/\Qx`q
audit sampling 审计抽样
<cQ)*~hN
audit sampling techniques 审计抽样方法,审计抽样技术 s?=
v@|vz)
audit strategies 审计策略 jB+K)NXHL
audit summary 审计总结,审计小结 sdk%~RN0T
audit team 审计小组 U)Cv_qe
audit test 审计测试 0PiD<*EA
audit trail 审计轨迹 L : hEt
audit work 审计工作 ,>6s~'
audit working paper 审计工作底稿 *]<M%q!<6
audited financial statement 审计会计报表,已审计财务报表 Z=VAjJ;i[
Auditing Guidelines (the~) 审计规范指南 inO)Y]|f
auditing standards 审计准则 UY@^KT]
audit-oriented working paper (审计)业务类工作底稿 HAq
authorisation 授权 K-%x]Fp=
authorisation of transaction 交易的授权 ~>h_#sIBC
availability 可获得性 rkdf htpI
B Gqe?CM
balance 余额;差额;平衡 PuKT0*_ 7
balance sheet 资产负债表 2g>4fZ
bank 银行 Y?cdm}:Ou
bank account 银行账户,银行户头 8y9oj9
;E]
bank statement 银行对账单 lX^yd5M&f
barter transaction 易货交易,以物换物交易 nVkPYeeT
basis of audit 审计依据 p.(8e kh
basis of preparation (会计报表的)编制基础 y|sU-O2}Dl
book of account 账目,账簿 ~RlsgtX"
borrowing 借款,贷款,借债 AfU~k!4`
branch 分支,分支机构,分店 `a$-"tW~j
brought forward (账户余额等的)承上年,承上期,承上页 A 9I5
budget 预算 r_8[}|7;
building 建筑物;大楼 >=
G-^z:
business conditions 业务情况,经营情况
V1[Cc?o
business licence (企业等的)营业执照 (o+(YV^
business relation 业务关系 L>4!@L5)
tOQ2947zk