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 p7);uF^O%
\2nUa
;
审计词汇英汉对照 :
m)
0~HKiH-
A Q
s.pGi0W
"+\ lws
h
8 'v d3
ability to continue as a going concern 持续经营能力 7uT:b!^f[
acceptability 可接受性,可接受程度 GFfq+=se
acceptable level of detection risk 检查风险的可接受水平 $jm>:YD
acceptance of engagement 接受委托 G+F#n6Vx
accepting the engagement for the first time 首次接受委托 I96Ci2)m
access to asset 对资产的接触 {*[\'!d--.
according to 根据,依据,依照 \
|]Z8t7
account balance 账户余额 kgy:Q'
account for 对……进行会计处理,核算;解释 ^F2b
hXE
accounting 会计,会计学 <WjF*x p
accounting advisory serve 会计咨询服务 hj
accounting firm 会计师事务所 d cLA1sN,
accounting information 会计信息,会计资料 Z-8Yd6 4
accounting period 会计期间 qP2ekI:y
accounting policies 会计政策 z>jUR,!GT
accounting professional bodies 会计职业组织,会计职业团体 W ZazJ=27}
accounting records 会计记录 4&xZ]QC)O5
accounting responsibility 会计责任 %@;6^=
accounting service 会计服务 XQ%?
accounting standards 会计准则 n8uv#DsdK
Accounting Standards for Business Enterprises 企业会计准则 3<k `+,'
accounting system 会计系统 Na$Is'F&p
accounting treatment 会计处理 Q?8R[i
accuracy 准确性,精确性 RaWG w
additional audit procedures 追加审计程序 !_+8A/
addressee 收件人,收信人 @+'-ADX
Administration of State-owned Assets (the~) 国有资产管理局 QYa(N[~a
administrative laws and regulations 行政法规
?6L&WB
adverse impact 不利影响,负面影响 -od!J\KCy
adverse opinion 反对意见 %7#-%{
advisory group 咨询组,顾问组 0VckocF
agency fee 代理费,代理费用 B.g[c97
aggregate 总计,合计为…… &L
F`
W
alternation of document and record 变造文件和记录 s7g(3<(
alternative audit procedures 替代审计程序,备选审计程序 !>BZ6gn5
amend 修改,修订 fMGbODAvY
amortisation 摊销 HS{(v;
analytical capacity 分析能力
4J;-Dq
analytical procedures 分析性程序 *<E]E?
annual financial statements 年度会计报表,年度财务报表 )uK{uYQl
appendix 附录,附表 Dfps
gY)/?
applicable 适用的 ~/ 8M 3k/
applicable laws and regulations 适用的法规 cTD!B% x
application systems 应用系统 |+35y_i6
apply consistently 一贯地执行,一贯地实施 N;A@'
tu8
appropriate 适当的,合适的; GuGOePV
征用,挪用 Eo\UAc
appropriate authorization 适当的授权 4l!@=qwn
appropriateness of audit evidence 审计证据的适当性 V$"ujRp
approval 批准,核准 0{[m%eSK'
assertion (会计报表上的)认定;确认 Z4A!U~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 FP0G]=ME
asset 资产,财产 ~XyW&@
asset restructuring 资产重组 UA4J>1 i
assignment of duties 职责的划分 JJltPGT~Oa
assistant 助理,助理人员 ]W Zq^'q.
associated company 联属公司,联营公司 1"pI^Ddt
association 联合,结合;协会,社团 Sr&515
assumption 假设,假定 yz-,)GB6
at a given date 在某一特定时日 -b9;5eS!
attestation 鉴证,公证 1G0fp:\w
attestation service 鉴证服务 uKz,SqX
audit adjustment 审计调整 _*IPk
audit areas 审计领域 B|C/
Rk6?
audit conclusion 审计结论 ~6pr0uyO`
audit effectiveness 审计效果 *[r!
audit efficiency 审计效率 aM@z^<Ub
audit engagement letter 审计业务约定书 >iOzl wmG
audit evidence 审计证据 2u"7T_"2D
audit fee 审计费 ? Zc"C
audit files 审计档案 )J_\tv
audit findings 审计中发现的事项 21ppSN>
audit implementation stage 审计实施阶段 4B4Z])$3
audit mark 审计标识 [6)UhS8
audit materiality 审计重要性 ly4s"4v
audit method 审计方法 ZxG}ViS4I
audit objective 审计目标,审计目的 rwniOQe
audit of financial statements 会计报表审计,财务报表审计 ~`GhS<D
audit opinion 审计意见 ZT[3aXS
audit period 被审计期间,被审计年度 sK"9fU
audit plan 审计计划 C
W)Z[<d8
audit planning 编制审计计划,制定审计计划,审计计划 N%7{J
audit planning stage 审计计划阶段 anj#@U;!
audit procedure 审计程序 j
,)P9V
audit programme 审计程序表,具体审计计划 .MVY B\6Q0
audit report 审计报告 6vp *9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Z1ALq5
audit report with a qualified opinion 有保留意见的审计报告 Bd^"=+c4
audit report with an adverse opinion 否定意见的审计报告 G/d4f?RU
audit report with dual dates 双重日期审计报告 BaO1/zk
audit reporting stage 审计报告阶段 :qR=>n=
audit responsibility 审计责任 xy8#2
audit results 审计结果 &f>eQS=(
audit risk 审计风险 !Oj)B1gc6&
audit sampling 审计抽样 @v}B6j b;
audit sampling techniques 审计抽样方法,审计抽样技术 jSOS}!=
audit strategies 审计策略 _TUk(Qe
audit summary 审计总结,审计小结 &(zfa&j|
audit team 审计小组
tM,%^){p$
audit test 审计测试 4J|t?]ij|E
audit trail 审计轨迹 [xfaj'j=@
audit work 审计工作 >S1)YKgz
audit working paper 审计工作底稿 !mRx$
%ul
audited financial statement 审计会计报表,已审计财务报表 Uu"0rUzt
Auditing Guidelines (the~) 审计规范指南 >t
G+?Y'{
auditing standards 审计准则 (
f_g7B2&y
audit-oriented working paper (审计)业务类工作底稿 \dlph
authorisation 授权 e8h,,:l3j
authorisation of transaction 交易的授权 T*I?9d{k
availability 可获得性 ~gI{\iNF/
B A])P1c. 7"
balance 余额;差额;平衡 R0;efD
balance sheet 资产负债表 x|0:P sE
bank 银行 6yu]GK}es
bank account 银行账户,银行户头 /ahNnCtu?1
bank statement 银行对账单 G){g
barter transaction 易货交易,以物换物交易 <&pKc6+{
basis of audit 审计依据 ~P-*}q2J
basis of preparation (会计报表的)编制基础 C#i UP|7hh
book of account 账目,账簿 o5Y2vmz?9
borrowing 借款,贷款,借债 H@l}[hkP
branch 分支,分支机构,分店 ]~>K\i
brought forward (账户余额等的)承上年,承上期,承上页
m,>
budget 预算 ]h!`IX
building 建筑物;大楼 WlV
z,t'if
business conditions 业务情况,经营情况 3Z>YV]YbeU
business licence (企业等的)营业执照 $P:
O/O=>
business relation 业务关系 w%c
~~F2Ij