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 ?79SP p)oo
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审计词汇英汉对照 %;<k(5bhGJ
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ability to continue as a going concern 持续经营能力 C`2*2Y%xkG
acceptability 可接受性,可接受程度 rysP)e
acceptable level of detection risk 检查风险的可接受水平 >?>u bM`,
acceptance of engagement 接受委托 ~jp!"f
accepting the engagement for the first time 首次接受委托 G>=9
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access to asset 对资产的接触 W(&Go'9e"
according to 根据,依据,依照 qXrt0s[
account balance 账户余额 P&[F t)`
account for 对……进行会计处理,核算;解释 :$M9XZ~\
accounting 会计,会计学 9<t9a
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accounting advisory serve 会计咨询服务 vLv|SqD
accounting firm 会计师事务所 jU]]:S4xD/
accounting information 会计信息,会计资料 -uv
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accounting period 会计期间 24H^hN9
accounting policies 会计政策 j}rgOz.
accounting professional bodies 会计职业组织,会计职业团体 0a2$P+p
accounting records 会计记录 R<n8M"B
accounting responsibility 会计责任 zj~nnfoys
accounting service 会计服务 J ?ztn
accounting standards 会计准则 ;g:
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Accounting Standards for Business Enterprises 企业会计准则 lL:KaQ 0E
accounting system 会计系统 uQ[vgNe*m
accounting treatment 会计处理 zB#_:(1qK
accuracy 准确性,精确性 :LZ-da"QR
additional audit procedures 追加审计程序 LN@E\wRw{r
addressee 收件人,收信人 qs6Nb'JvQR
Administration of State-owned Assets (the~) 国有资产管理局 w8 ?Pb$Fe
administrative laws and regulations 行政法规 o,S!RG&
adverse impact 不利影响,负面影响 +={
adverse opinion 反对意见 pau*kMu^}
advisory group 咨询组,顾问组 b$dJ?%W
agency fee 代理费,代理费用 <Jwi~I=^
aggregate 总计,合计为…… 9G
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alternation of document and record 变造文件和记录 uSABh^
alternative audit procedures 替代审计程序,备选审计程序 BW'L.*2
amend 修改,修订 H!u nIy|
amortisation 摊销 h]kn%?fpmB
analytical capacity 分析能力 c=b+g+*xd
analytical procedures 分析性程序 5z1\#" B[
annual financial statements 年度会计报表,年度财务报表 Tg"'pO
appendix 附录,附表 QuSV&>T\
applicable 适用的 BCBEX&0hk{
applicable laws and regulations 适用的法规 0n4g$JK7
application systems 应用系统 EX[B/YH
apply consistently 一贯地执行,一贯地实施 zb"rMzCH
appropriate 适当的,合适的; 0zg 2g!lh
征用,挪用 +<S9E'gT3V
appropriate authorization 适当的授权 F;IP3tD
appropriateness of audit evidence 审计证据的适当性 44\!PYf7
approval 批准,核准 FWuw/b$
assertion (会计报表上的)认定;确认 7V~
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 P7's8KOoS
asset 资产,财产 GxYW4b
asset restructuring 资产重组 ~'NX~<m
assignment of duties 职责的划分 f=t:[<
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assistant 助理,助理人员 7#~4{rjg
associated company 联属公司,联营公司 L/H v4={
association 联合,结合;协会,社团 seu
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assumption 假设,假定 rei
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at a given date 在某一特定时日 By2s ']bw
attestation 鉴证,公证 Xl#Dw bx
attestation service 鉴证服务 ec`bz "1
audit adjustment 审计调整 8$\Za,)g
audit areas 审计领域 t:\l&R&
audit conclusion 审计结论 *%:@
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audit effectiveness 审计效果 0yn[L3x7
audit efficiency 审计效率 2Oyy`k
audit engagement letter 审计业务约定书 *3;UAfHv
audit evidence 审计证据 i*X{^A73"
audit fee 审计费 24//21m
audit files 审计档案 `q%U{IR
audit findings 审计中发现的事项 }x]&L/
audit implementation stage 审计实施阶段 gXLCRn!iR
audit mark 审计标识 h aCKv
audit materiality 审计重要性 ERF,tLa!
audit method 审计方法 #S%4?
audit objective 审计目标,审计目的 yB.G=90
audit of financial statements 会计报表审计,财务报表审计 B1E$v(P3M
audit opinion 审计意见 cC'
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audit period 被审计期间,被审计年度 #;`Oj
audit plan 审计计划 a>U6Ag<
audit planning 编制审计计划,制定审计计划,审计计划 Q8;#_HE
audit planning stage 审计计划阶段 fb23J|"
audit procedure 审计程序 im8
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audit programme 审计程序表,具体审计计划 uG;?vvg>
audit report 审计报告 .hKhrcQp
audit report with a disclaimer of opinion 拒绝表示意见审计报告 cg,Ua
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audit report with a qualified opinion 有保留意见的审计报告 ?{eY\I
audit report with an adverse opinion 否定意见的审计报告 3 -tO;GKb
audit report with dual dates 双重日期审计报告 %4,xx'`
audit reporting stage 审计报告阶段 U2bzUxK
audit responsibility 审计责任 qYK4
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audit results 审计结果 "qawq0P8Z
audit risk 审计风险 mwIk^Sz]@
audit sampling 审计抽样 s
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audit sampling techniques 审计抽样方法,审计抽样技术 JT04
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audit strategies 审计策略 kae2 73"
audit summary 审计总结,审计小结 _wz2
audit team 审计小组 fYB*6Xb,w
audit test 审计测试 C,"=}z1P
audit trail 审计轨迹 OqBC/p
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audit work 审计工作 X]!D;7^
audit working paper 审计工作底稿 W .U+.hR
audited financial statement 审计会计报表,已审计财务报表 JdiP>KXV
Auditing Guidelines (the~) 审计规范指南 ?KB@Zm+#~
auditing standards 审计准则 !4t`Hv?'
audit-oriented working paper (审计)业务类工作底稿 DVh)w}v
authorisation 授权 }~F~hf>s
authorisation of transaction 交易的授权 tw<P)V\h
availability 可获得性 p>q&&;fe
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balance 余额;差额;平衡 vM(Xi
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balance sheet 资产负债表 )Q]w6he3
bank 银行 m;o4Fu
bank account 银行账户,银行户头 M\9F:.t=
bank statement 银行对账单 F.?01,J=1
barter transaction 易货交易,以物换物交易 26.)U r<F
basis of audit 审计依据 :3^dF}>
basis of preparation (会计报表的)编制基础 hbI;Hd
book of account 账目,账簿 r
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borrowing 借款,贷款,借债 @}DFp`~5|
branch 分支,分支机构,分店 Lc]1$
brought forward (账户余额等的)承上年,承上期,承上页 1HbFtU`y~
budget 预算 I8u!\F
building 建筑物;大楼 NEVp8)w
business conditions 业务情况,经营情况 vd
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business licence (企业等的)营业执照 ^"x<)@X
business relation 业务关系 qSTW b%
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