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 N@0scfO6<
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审计词汇英汉对照 Ngnjr7Q={T
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ability to continue as a going concern 持续经营能力 HCK4h DKo}
acceptability 可接受性,可接受程度 Kjw\SQ)2~
acceptable level of detection risk 检查风险的可接受水平 hhhO+D1(
acceptance of engagement 接受委托 >.\E'e5^C
accepting the engagement for the first time 首次接受委托 */E{s?
access to asset 对资产的接触 =YIQ
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according to 根据,依据,依照 55p=veq \
account balance 账户余额 sKO
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account for 对……进行会计处理,核算;解释 0aWb s$FyU
accounting 会计,会计学 :6V8
accounting advisory serve 会计咨询服务 sXu+F2O
accounting firm 会计师事务所 W$S.?[X
accounting information 会计信息,会计资料 `
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accounting period 会计期间 z?,5v`,t2
accounting policies 会计政策 Dzr5qP?#
accounting professional bodies 会计职业组织,会计职业团体 }}_l@5
accounting records 会计记录 q?&&:.H"?5
accounting responsibility 会计责任 SZvsJ)
accounting service 会计服务 q=6Y2Q
accounting standards 会计准则 zhE7+``g
Accounting Standards for Business Enterprises 企业会计准则 Vk-_H)*r
accounting system 会计系统 )3sb2
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accounting treatment 会计处理 Kq$1lPI
accuracy 准确性,精确性 *gVv74;;
additional audit procedures 追加审计程序 PAkW[;GSDh
addressee 收件人,收信人 t/|^N
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Administration of State-owned Assets (the~) 国有资产管理局 }q9f,mz
administrative laws and regulations 行政法规 4NV1v&"
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 mz1g8M`@[D
advisory group 咨询组,顾问组 ~55>uw<
agency fee 代理费,代理费用 &&O=v]6,V
aggregate 总计,合计为…… UB}mI0/w
alternation of document and record 变造文件和记录 qv6]YPP
alternative audit procedures 替代审计程序,备选审计程序 /
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amend 修改,修订 vaL-Mi(_
amortisation 摊销 odDt.gQXU
analytical capacity 分析能力 X6RM2
analytical procedures 分析性程序 B|v
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annual financial statements 年度会计报表,年度财务报表 7(H/|2;-d8
appendix 附录,附表 u2QJDLMJv
applicable 适用的
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applicable laws and regulations 适用的法规 z61
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application systems 应用系统 LKa_ofY
apply consistently 一贯地执行,一贯地实施 ^-ZqS
appropriate 适当的,合适的; /hQ!dU.+
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appropriate authorization 适当的授权 G1rgp>m
appropriateness of audit evidence 审计证据的适当性 fJuJ#MX{:
approval 批准,核准 _wBPn6gg`
assertion (会计报表上的)认定;确认 \B)<<[ $
assessed level of control risk 对控制风险的评估,控制风险的评估水平 UWI5/R
asset 资产,财产 M:x(_Lu
asset restructuring 资产重组 JS9q'd
assignment of duties 职责的划分 +\4=G@P.J
assistant 助理,助理人员 c{
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associated company 联属公司,联营公司 bGZy0.
association 联合,结合;协会,社团 r_G`#Z_5F
assumption 假设,假定
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at a given date 在某一特定时日 bTj,5,8i
attestation 鉴证,公证 TUG3#PSnm*
attestation service 鉴证服务 Z_%>yqDC
audit adjustment 审计调整 2s
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audit areas 审计领域 Ch3##-
audit conclusion 审计结论 ZD3S|1zSQ
audit effectiveness 审计效果 ;\h'A(
audit efficiency 审计效率 945psG@|
audit engagement letter 审计业务约定书 Ap/WgVw;
audit evidence 审计证据 #ed]zI9O
audit fee 审计费 &PbH!]yd
audit files 审计档案 2bqwnRT}
audit findings 审计中发现的事项 Ae1},2py
audit implementation stage 审计实施阶段 ,~v1NK*
audit mark 审计标识 >|<6s],v
audit materiality 审计重要性 <T['J]k%
audit method 审计方法 ]^!#
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audit objective 审计目标,审计目的 I/'>Bn+
audit of financial statements 会计报表审计,财务报表审计 AK[c!mzx
audit opinion 审计意见 \C#Vh7z"2&
audit period 被审计期间,被审计年度 /Mv'fich(
audit plan 审计计划 F)C8LH
audit planning 编制审计计划,制定审计计划,审计计划 CXa$QSu >
audit planning stage 审计计划阶段 '?\Hm'8
audit procedure 审计程序 :M Md@
audit programme 审计程序表,具体审计计划 K|iNEhuc
audit report 审计报告 PqfH}d0l
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ^VA)vLj@
audit report with a qualified opinion 有保留意见的审计报告 Ab2VF;z :
audit report with an adverse opinion 否定意见的审计报告 *fE5Z;!}
audit report with dual dates 双重日期审计报告 epQ7@9,Q
audit reporting stage 审计报告阶段 K.z@Vx.
audit responsibility 审计责任 Mf?4 `LM
audit results 审计结果 Q,>AT$|
audit risk 审计风险 sviGS&J9h
audit sampling 审计抽样 _$r+*nGDz
audit sampling techniques 审计抽样方法,审计抽样技术 #VLTx!5o
audit strategies 审计策略 !$j'F? 2>
audit summary 审计总结,审计小结 MD%86m{Sg=
audit team 审计小组 <3i!{"}
audit test 审计测试 JWLQ9UX
audit trail 审计轨迹 5z0SjQ
audit work 审计工作 wEdXaOEB5
audit working paper 审计工作底稿 [K^RC;}nV^
audited financial statement 审计会计报表,已审计财务报表 C3|M\[*fp
Auditing Guidelines (the~) 审计规范指南 wuPx6hCl
auditing standards 审计准则 Ax&+UxQ0|
audit-oriented working paper (审计)业务类工作底稿 zzM 'uo
authorisation 授权 %.]qkGZe#
authorisation of transaction 交易的授权 905
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availability 可获得性 `Do-!G+W
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balance 余额;差额;平衡 S^ 3I" B
balance sheet 资产负债表 zH.7!jeE
bank 银行 O `*}N1No[
bank account 银行账户,银行户头 JD.WH|sZ5
bank statement 银行对账单 .Ir 5gz
barter transaction 易货交易,以物换物交易 w9vqFtj
basis of audit 审计依据 $cjidBi`):
basis of preparation (会计报表的)编制基础 @X|Cu bJ
book of account 账目,账簿 y:xZ(RgfF
borrowing 借款,贷款,借债 -e30! A
branch 分支,分支机构,分店 jfk`%CEk=
brought forward (账户余额等的)承上年,承上期,承上页 n<?:!f`
budget 预算 nT:ZSJWM
building 建筑物;大楼 yKi* 8N"e<
business conditions 业务情况,经营情况 A%pcP
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business licence (企业等的)营业执照 60Y&)UR
business relation 业务关系 66v6do7
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