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 lsNd_7k
VJll
审计词汇英汉对照 Dv`c<+q(#
x]ot 2
A E8&TO~"a]e
ufT`
"i
%H"47ZFxAs
ability to continue as a going concern 持续经营能力 sCHJ&>m5-
acceptability 可接受性,可接受程度 y"w
ShAR
acceptable level of detection risk 检查风险的可接受水平 GWip
-wI
acceptance of engagement 接受委托 Nda *L|
accepting the engagement for the first time 首次接受委托 5l*&>C[(i
access to asset 对资产的接触 3=ymm^
according to 根据,依据,依照 iAU@Yg`pt
account balance 账户余额 Xla~Yg
account for 对……进行会计处理,核算;解释 8)I^ t81
accounting 会计,会计学 <2qr}K{'A
accounting advisory serve 会计咨询服务 L*JjG sTH
accounting firm 会计师事务所 lHX72s|V
accounting information 会计信息,会计资料 Y:a]00&)#Y
accounting period 会计期间 pz>>)c`
accounting policies 会计政策 VW4r{&rS
accounting professional bodies 会计职业组织,会计职业团体 HyWCMK6b
accounting records 会计记录 "'\$
g[k
accounting responsibility 会计责任 PwLZkr@4^
accounting service 会计服务 !C:$?oU
accounting standards 会计准则 wD)XjX
Accounting Standards for Business Enterprises 企业会计准则 ^y%T~dLkp'
accounting system 会计系统 '`KY!]L
accounting treatment 会计处理 o"#\
>
accuracy 准确性,精确性 8X|-rM{
additional audit procedures 追加审计程序 0"bcdG<}
addressee 收件人,收信人 @MCg%Afw
Administration of State-owned Assets (the~) 国有资产管理局 [q #\D
administrative laws and regulations 行政法规 Dm<A
^u8
adverse impact 不利影响,负面影响 lU8`F(Mn
adverse opinion 反对意见 ^r,=vO
advisory group 咨询组,顾问组 Jg|XH
L)
agency fee 代理费,代理费用 ~R92cH>L
aggregate 总计,合计为…… JFk
lUgg
alternation of document and record 变造文件和记录 !Q0w\j h
alternative audit procedures 替代审计程序,备选审计程序 6,{$J
amend 修改,修订 BR yl4
amortisation 摊销 `+Q%oj#FF
analytical capacity 分析能力 WI-1)1t
analytical procedures 分析性程序 9zy!Fq
annual financial statements 年度会计报表,年度财务报表 rh}J3S5vp
appendix 附录,附表 NHZz _a=
applicable 适用的 ^$hH1H+V
applicable laws and regulations 适用的法规 |8tilOqI
application systems 应用系统 H~1jY4E
apply consistently 一贯地执行,一贯地实施 @2 fg~2M1
appropriate 适当的,合适的; f=K]XTw~
征用,挪用 ut7zVp<"
appropriate authorization 适当的授权 SKsKPqz
appropriateness of audit evidence 审计证据的适当性 Z}Ft:7
approval 批准,核准 )|=j`jCC
assertion (会计报表上的)认定;确认 &
FN.:_E
assessed level of control risk 对控制风险的评估,控制风险的评估水平 j HJ`,#
asset 资产,财产 P\rg"
3
asset restructuring 资产重组 Gu\q%'I
assignment of duties 职责的划分 6G""I]uT
assistant 助理,助理人员 <l E<f+
associated company 联属公司,联营公司 n8ZZ#}Nhg
association 联合,结合;协会,社团 1NA.nw.
assumption 假设,假定 L>4"(
at a given date 在某一特定时日 n[Y~]
attestation 鉴证,公证 IKilr'
attestation service 鉴证服务 4)urU7[ &)
audit adjustment 审计调整 8>in_h9
audit areas 审计领域 [j/9neaye
audit conclusion 审计结论 pJ'"j 6Q
audit effectiveness 审计效果 0[?Xxk}s0
audit efficiency 审计效率 :(*V?WI
audit engagement letter 审计业务约定书 9 X`Sm}i
audit evidence 审计证据 jLHkOk5{:
audit fee 审计费 @>Km_Ax
audit files 审计档案 x\G'kEd
audit findings 审计中发现的事项 CU2*z(]&
audit implementation stage 审计实施阶段 w-L=LWL\
audit mark 审计标识 q ,]
L$
audit materiality 审计重要性 ra
g Xn
audit method 审计方法 O) n~](sC\
audit objective 审计目标,审计目的 j/c&xv7=
audit of financial statements 会计报表审计,财务报表审计 eF-."1
audit opinion 审计意见 B!L{
audit period 被审计期间,被审计年度 q Y?j#fzi
audit plan 审计计划 ywmo#qYe
audit planning 编制审计计划,制定审计计划,审计计划 `%"\@<
audit planning stage 审计计划阶段 (2E\p
audit procedure 审计程序 9W1YW9rL
audit programme 审计程序表,具体审计计划 ag;pN*z
audit report 审计报告 jZkcBIK2
audit report with a disclaimer of opinion 拒绝表示意见审计报告 H;k~oIsk
audit report with a qualified opinion 有保留意见的审计报告 LxSpctiNx
audit report with an adverse opinion 否定意见的审计报告 9ZsVy
audit report with dual dates 双重日期审计报告 ,K"U>&
audit reporting stage 审计报告阶段 W/bQd)Jvk
audit responsibility 审计责任 K)|G0n*qS
audit results 审计结果 \aUC(K~o\;
audit risk 审计风险 z3m85F%dR
audit sampling 审计抽样 \\H}`0m:
audit sampling techniques 审计抽样方法,审计抽样技术 Z4w!p?Wqa
audit strategies 审计策略 j[G
audit summary 审计总结,审计小结 17"uf.G
audit team 审计小组 2,b(,3{`4:
audit test 审计测试 Zbt.t]N
audit trail 审计轨迹 E`usknf>l
audit work 审计工作 pG^
audit working paper 审计工作底稿 _P 3G
audited financial statement 审计会计报表,已审计财务报表 jB Z&Ad@e
Auditing Guidelines (the~) 审计规范指南 }"P|`"WW
auditing standards 审计准则
M@H;pJ+B
audit-oriented working paper (审计)业务类工作底稿 oC: {aK6\
authorisation 授权 S8
wLmd>
authorisation of transaction 交易的授权 L
;NvcUFn
availability 可获得性 7<#U(,YEA
B ;yLu
R
balance 余额;差额;平衡 6"O+w=5B
balance sheet 资产负债表 Y^;ovH~ ve
bank 银行 l\!fj#
bank account 银行账户,银行户头 K6/Q}W
bank statement 银行对账单 RYQR(
v
barter transaction 易货交易,以物换物交易 5z8d}
I
basis of audit 审计依据 TA`1U;c{n
basis of preparation (会计报表的)编制基础 vkx7paY_
book of account 账目,账簿 $=8
NED5
borrowing 借款,贷款,借债 M4oy
branch 分支,分支机构,分店 Vvn2 Ep
brought forward (账户余额等的)承上年,承上期,承上页 vrhT<+
q
budget 预算 y^,1a
[U.
building 建筑物;大楼 ]}-7_n#cC
business conditions 业务情况,经营情况 +mmSfuO&\
business licence (企业等的)营业执照 V6&!
9b
business relation 业务关系 9Zt`u,;
RXp
w!