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 dEPLkv
:+meaxbu
审计词汇英汉对照 NoT%z$1n
v}Kj+9h
A {,e-;2q
ZO]P9b
K8fC>iNbH
ability to continue as a going concern 持续经营能力 noO#o+
Jg#
acceptability 可接受性,可接受程度 WL}XD
Kx
acceptable level of detection risk 检查风险的可接受水平 8l
>Xbz
acceptance of engagement 接受委托 nc.:Wm6Mj
accepting the engagement for the first time 首次接受委托 G/yYIs
access to asset 对资产的接触 (E7C
9U*
according to 根据,依据,依照 +*x9$LSD
account balance 账户余额 I"HA(
+G
account for 对……进行会计处理,核算;解释 !qug^F
accounting 会计,会计学 M^.>UZKyl
accounting advisory serve 会计咨询服务 .:B;%*
accounting firm 会计师事务所 `':G92}#
accounting information 会计信息,会计资料 qzii[Mf
accounting period 会计期间 y`8jz,&.
accounting policies 会计政策 c2fw;)j&X
accounting professional bodies 会计职业组织,会计职业团体 &L r~x#Wx
accounting records 会计记录 4
z,/0
accounting responsibility 会计责任 b-YmS=*
accounting service 会计服务 -BEd7@?A
accounting standards 会计准则 q;QE(}.g
Accounting Standards for Business Enterprises 企业会计准则 3shd0q<
accounting system 会计系统 cs*"9nKl
accounting treatment 会计处理 !twYjOryH[
accuracy 准确性,精确性 ev1:0P
additional audit procedures 追加审计程序 u4DrZ-v
addressee 收件人,收信人 }z-6 ,i)'k
Administration of State-owned Assets (the~) 国有资产管理局
wnHfjF
administrative laws and regulations 行政法规 DJ|lel/'
adverse impact 不利影响,负面影响 _a zJ>
adverse opinion 反对意见 G$;cA:p-j
advisory group 咨询组,顾问组 -{NP3zy
agency fee 代理费,代理费用 !k!1h%7q
aggregate 总计,合计为…… ^CP>|JWD^
alternation of document and record 变造文件和记录 ^#4Ah[:XA
alternative audit procedures 替代审计程序,备选审计程序
_3q}K
amend 修改,修订 8+8L'Yv;
amortisation 摊销 t@q==VHF
analytical capacity 分析能力 gB]jLe
analytical procedures 分析性程序 B{>x
annual financial statements 年度会计报表,年度财务报表 ZNJ<@K-
appendix 附录,附表 Z=(Tq1t
applicable 适用的 bRK\Tua
6
applicable laws and regulations 适用的法规 I6
PReVIb
application systems 应用系统 hpYW1kfQl
apply consistently 一贯地执行,一贯地实施 X}`39r.
appropriate 适当的,合适的; XzPUll;ZU
征用,挪用 )a<MW66
appropriate authorization 适当的授权 C~T*Wlk
appropriateness of audit evidence 审计证据的适当性 #?'@?0<6
approval 批准,核准 ba^/Ar(B
assertion (会计报表上的)认定;确认 %<<JWo
B
assessed level of control risk 对控制风险的评估,控制风险的评估水平 C@u}tH
)
asset 资产,财产 >tm4Rg~y
asset restructuring 资产重组 v[O?7Np
assignment of duties 职责的划分 r(JP&
@
assistant 助理,助理人员 H{1'- wB
associated company 联属公司,联营公司 z-h?Q4;
association 联合,结合;协会,社团 0 KA@]!
assumption 假设,假定 hP$5>G(3
at a given date 在某一特定时日 @ ?bY,
attestation 鉴证,公证 A[uB)wWsn
attestation service 鉴证服务 }4kQu#0o")
audit adjustment 审计调整 ub
MN
audit areas 审计领域 l YpoS
audit conclusion 审计结论 gi$ 'x^]#
audit effectiveness 审计效果 1P
WTbd l
audit efficiency 审计效率 V,]Fh5f
audit engagement letter 审计业务约定书 \=Od1 i
audit evidence 审计证据
b(t8TR#-
audit fee 审计费 K|=va>
audit files 审计档案 AOef1^S=
audit findings 审计中发现的事项 :KS"&h{ SY
audit implementation stage 审计实施阶段 S2>$S^[U
audit mark 审计标识 $.4N@=s,?c
audit materiality 审计重要性 dtig_s,)D
audit method 审计方法 p!K^Q3kO
audit objective 审计目标,审计目的 GU]kgwSfi
audit of financial statements 会计报表审计,财务报表审计 _}.WRFIJ@L
audit opinion 审计意见 C9*[/| T
audit period 被审计期间,被审计年度 #44}Snz
audit plan 审计计划 $@84nR{>
audit planning 编制审计计划,制定审计计划,审计计划 -B #K}xL|x
audit planning stage 审计计划阶段 (S2E'L L{
audit procedure 审计程序 3AAciMq}
audit programme 审计程序表,具体审计计划 Q=Liy@/+!
audit report 审计报告 /
#zs
audit report with a disclaimer of opinion 拒绝表示意见审计报告 O+]'*~a
audit report with a qualified opinion 有保留意见的审计报告 Adgfo)X5
audit report with an adverse opinion 否定意见的审计报告 6W:FT Pt44
audit report with dual dates 双重日期审计报告 rp|A88Q/!
audit reporting stage 审计报告阶段 L
nyow}
audit responsibility 审计责任 T[MDjhv'
audit results 审计结果
I]BhkJ
audit risk 审计风险 >ByqM{?
audit sampling 审计抽样 <r
m)c.
audit sampling techniques 审计抽样方法,审计抽样技术 $i1:--~2\
audit strategies 审计策略 stiYC#b I:
audit summary 审计总结,审计小结 KY?ujeF
audit team 审计小组 b*ja,I4
audit test 审计测试 @^GI :z
audit trail 审计轨迹 8Wgzca
Q*
audit work 审计工作 tlB-s;
audit working paper 审计工作底稿 KNR7Igw?}
audited financial statement 审计会计报表,已审计财务报表 "Y@q?ey[1
Auditing Guidelines (the~) 审计规范指南 %,e,KcP'
auditing standards 审计准则 p{+F{e
audit-oriented working paper (审计)业务类工作底稿 >=;hnLu
authorisation 授权 7spZe"
authorisation of transaction 交易的授权 @!^Y_q
availability 可获得性 A(H2Gt
D
B 'S*]JZ1
balance 余额;差额;平衡 P"o|kRO
balance sheet 资产负债表 -)xl?IB%
bank 银行 *Ea)b-
bank account 银行账户,银行户头 {
SDnVV
bank statement 银行对账单 umCmxmr&
barter transaction 易货交易,以物换物交易 8dCRS
U
basis of audit 审计依据 /IF?|71,m
basis of preparation (会计报表的)编制基础 tH#t8Tq5x
book of account 账目,账簿 "=LeHY=9
borrowing 借款,贷款,借债 | GN/{KH]
branch 分支,分支机构,分店 xzOn[.Fi
brought forward (账户余额等的)承上年,承上期,承上页 F{c8{?:
budget 预算 :jC$$oC].
building 建筑物;大楼 hBVm;`
business conditions 业务情况,经营情况 WD! " $
business licence (企业等的)营业执照 /U-+ClZi@
business relation 业务关系 <[ u(il
F{rC{5@fj