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 r
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审计词汇英汉对照 Z) qts=
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ability to continue as a going concern 持续经营能力 3q}fDM(@J
acceptability 可接受性,可接受程度 $-*E
acceptable level of detection risk 检查风险的可接受水平 Z2
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acceptance of engagement 接受委托 %D_pTD\
accepting the engagement for the first time 首次接受委托 MGbl-,]
access to asset 对资产的接触 5`tMHgQO
according to 根据,依据,依照 %G43g#pD
account balance 账户余额 .5AyB9a%&
account for 对……进行会计处理,核算;解释 ;l$F<CzJay
accounting 会计,会计学 t^')ST
accounting advisory serve 会计咨询服务 Ms
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accounting firm 会计师事务所 q-<t'uhs[
accounting information 会计信息,会计资料 ^1 U<,<
accounting period 会计期间 3v?R"2\qS
accounting policies 会计政策 =[ZuE0c
accounting professional bodies 会计职业组织,会计职业团体 ]>T4\?aC
accounting records 会计记录 ]f}#&]<(T
accounting responsibility 会计责任 K.
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accounting service 会计服务 0 v>*P*
accounting standards 会计准则 &ZR} Z7E*=
Accounting Standards for Business Enterprises 企业会计准则 /&jh10}H
accounting system 会计系统 bd
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accounting treatment 会计处理 4n5r<?rY
accuracy 准确性,精确性 7FBaN7l
additional audit procedures 追加审计程序 +BaZl<ZP1s
addressee 收件人,收信人 Lbwc2Q,.-
Administration of State-owned Assets (the~) 国有资产管理局 +#@)C?G,TF
administrative laws and regulations 行政法规 ;jZfVRl
adverse impact 不利影响,负面影响 qh)10*FB
adverse opinion 反对意见 ^$VH~i&
advisory group 咨询组,顾问组 -qW[.B
agency fee 代理费,代理费用 E|~)"=
aggregate 总计,合计为…… PN"s^]4
alternation of document and record 变造文件和记录 i"Z
alternative audit procedures 替代审计程序,备选审计程序 %K/zVYGm&
amend 修改,修订
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amortisation 摊销 >u=Dc.lX
analytical capacity 分析能力 >JUOS2
analytical procedures 分析性程序 tA{B~>
annual financial statements 年度会计报表,年度财务报表 ]ur_G`B
appendix 附录,附表 +>*! 3x+sE
applicable 适用的 +`]AutNv
applicable laws and regulations 适用的法规 /UP1*L
application systems 应用系统 l'm\*=3
apply consistently 一贯地执行,一贯地实施 0~( f<:
appropriate 适当的,合适的; _GF{Duxh
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appropriate authorization 适当的授权 q:a-tdv2
appropriateness of audit evidence 审计证据的适当性 NG\g_^.M
approval 批准,核准 )wdTs>W7
assertion (会计报表上的)认定;确认 DGrk}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 mLb>*xt$b@
asset 资产,财产 _i@4R<
asset restructuring 资产重组 \&#IK9x{
assignment of duties 职责的划分 4Uzx2
assistant 助理,助理人员 glI4Jb_[
associated company 联属公司,联营公司 ww#]i&6
association 联合,结合;协会,社团 C>~m s2c
assumption 假设,假定 =,w(D~ps
at a given date 在某一特定时日 ~M Mv+d88
attestation 鉴证,公证 [#mRlL0yk
attestation service 鉴证服务 'fS&WVR?
audit adjustment 审计调整 e,8[fp-7
audit areas 审计领域 O+ghw1/
audit conclusion 审计结论 UY~N4IR8
audit effectiveness 审计效果 +DwE~l
audit efficiency 审计效率 J*nWCL
audit engagement letter 审计业务约定书 LE]mguvs
audit evidence 审计证据 5!jU i9
audit fee 审计费 /+JHnedK
audit files 审计档案 ,.,spoV
audit findings 审计中发现的事项 8D:0Vhx\I
audit implementation stage 审计实施阶段 ;&OVV+y
audit mark 审计标识 `:#IZ
audit materiality 审计重要性
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audit method 审计方法 ^+k~{F,)
audit objective 审计目标,审计目的 PW QRy
audit of financial statements 会计报表审计,财务报表审计 GJj} |+|
audit opinion 审计意见 HD!2|b~@
audit period 被审计期间,被审计年度 F\Q X=n
audit plan 审计计划 G;he:Bf
audit planning 编制审计计划,制定审计计划,审计计划 |y.^F3P
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audit planning stage 审计计划阶段 d3jzGJrU}
audit procedure 审计程序 ?)V|L~/
audit programme 审计程序表,具体审计计划 1Rd2Xb
audit report 审计报告 ./@
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 %*a%F~Ss
audit report with a qualified opinion 有保留意见的审计报告 }CGA)yK~3
audit report with an adverse opinion 否定意见的审计报告 )uRR!<"~
audit report with dual dates 双重日期审计报告 PTP0 _|K
audit reporting stage 审计报告阶段 .
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audit responsibility 审计责任 0@>
audit results 审计结果 x%`tWE|
audit risk 审计风险 BK)3b6L=%
audit sampling 审计抽样 /C6$B)w_*{
audit sampling techniques 审计抽样方法,审计抽样技术 %v)+]Ds{
audit strategies 审计策略 Vu5Djx'
audit summary 审计总结,审计小结 DDBf89$\
audit team 审计小组 ,Fzuo:{uy
audit test 审计测试 [pX cKN
audit trail 审计轨迹 ,u S)N6'b6
audit work 审计工作 '4)4* 3z,
audit working paper 审计工作底稿 <[A;i
audited financial statement 审计会计报表,已审计财务报表 uFnq 3m^u
Auditing Guidelines (the~) 审计规范指南 2Kz407|'
auditing standards 审计准则 d$B+xW
audit-oriented working paper (审计)业务类工作底稿 [Wn6d
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authorisation 授权 hh8U/dVk*
authorisation of transaction 交易的授权 D!rD-e
availability 可获得性 r1a/'+
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balance 余额;差额;平衡 q854k+C
balance sheet 资产负债表 m2v'zJd}g
bank 银行 icN#8\E
bank account 银行账户,银行户头 ;nw}x4Y[
bank statement 银行对账单 f{+X0Oj
barter transaction 易货交易,以物换物交易 U.c~l,5%"
basis of audit 审计依据 /NUu^ N
basis of preparation (会计报表的)编制基础 seiE2F[
book of account 账目,账簿 #B@*-
borrowing 借款,贷款,借债 UUEbtZH;
branch 分支,分支机构,分店 q8H9au&/
brought forward (账户余额等的)承上年,承上期,承上页 17[vq!x6
budget 预算 Bxk2P<d
building 建筑物;大楼 o?><(A|
business conditions 业务情况,经营情况 xM13OoU
business licence (企业等的)营业执照 J~lKN
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business relation 业务关系 7'RU\0QG
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