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
\=\6( "
h] TVi$J
审计词汇英汉对照 X!HSS/'
,7nb;$]
A 4)Wzj4qW
XlcDF|?{.
8i$`oMv[y
ability to continue as a going concern 持续经营能力 .xQ'^P_q
acceptability 可接受性,可接受程度 .8xacVyK2
acceptable level of detection risk 检查风险的可接受水平 }@
0.
acceptance of engagement 接受委托 E6\~/=X=%
accepting the engagement for the first time 首次接受委托 EC\:uK
access to asset 对资产的接触 cx%9UK*c
according to 根据,依据,依照 k yA(m;r
account balance 账户余额 6#63D>OWp
account for 对……进行会计处理,核算;解释 >bP7}T
accounting 会计,会计学 l{x#*~ga
accounting advisory serve 会计咨询服务 (zODV4,5k`
accounting firm 会计师事务所 Pb&+(j
accounting information 会计信息,会计资料 \B+SzW
accounting period 会计期间 l]=$<
accounting policies 会计政策 s|`)'
accounting professional bodies 会计职业组织,会计职业团体 otVdx&%]
accounting records 会计记录 5Kxk9{\8
accounting responsibility 会计责任 siZ_JJW
accounting service 会计服务 :rc[j@|pH
accounting standards 会计准则 q
CT\rZU
Accounting Standards for Business Enterprises 企业会计准则 ^u&Khc~
y
accounting system 会计系统 ~4gKA
D
accounting treatment 会计处理 mK&9p{4#U
accuracy 准确性,精确性 :u+#:8u
additional audit procedures 追加审计程序 W%QtJB1)
addressee 收件人,收信人 j@\/]oL^We
Administration of State-owned Assets (the~) 国有资产管理局 RLX^'g+P
administrative laws and regulations 行政法规 UoT}m^ G
adverse impact 不利影响,负面影响 "lb!m9F{
adverse opinion 反对意见 >x0lSL0y
advisory group 咨询组,顾问组 p arG
agency fee 代理费,代理费用 l:}4
6%
aggregate 总计,合计为…… m*,[1oeG&
alternation of document and record 变造文件和记录 N2Hb19/k
alternative audit procedures 替代审计程序,备选审计程序 [,X,2
amend 修改,修订 _qNLy/AY
amortisation 摊销 LZ dNG\-
analytical capacity 分析能力 .Sw'Bo!Ee
analytical procedures 分析性程序 ZO$T/GE6%
annual financial statements 年度会计报表,年度财务报表 |.W;vc <
appendix 附录,附表 4'|:SyOm
applicable 适用的 "$YLU}S9
applicable laws and regulations 适用的法规 IcA~f@
application systems 应用系统 1<e%)? G
apply consistently 一贯地执行,一贯地实施 /hR]aw
appropriate 适当的,合适的; k;X1x65uP
征用,挪用 H43D=N&
appropriate authorization 适当的授权 ^C
T}i'
appropriateness of audit evidence 审计证据的适当性 fbkjK`_q
approval 批准,核准 Vtk|WV?>P+
assertion (会计报表上的)认定;确认 A2S9h,t
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9F!&y-
asset 资产,财产 2a-hf|b1
asset restructuring 资产重组 %W@IB8]Vr
assignment of duties 职责的划分 _@76eZd
assistant 助理,助理人员 H.K`#W&
associated company 联属公司,联营公司 *&MkkI#
association 联合,结合;协会,社团 RjHpC7b*%
assumption 假设,假定 ?QVI'R:Z?
at a given date 在某一特定时日 - mXr6R?
attestation 鉴证,公证 (Ad!hyE(
attestation service 鉴证服务 >Sah\u`
audit adjustment 审计调整 [)u{ -
audit areas 审计领域 h]9^bX__Z
audit conclusion 审计结论 NDGBv
b
audit effectiveness 审计效果 )CQ}LbX Zy
audit efficiency 审计效率 CgE5;O
audit engagement letter 审计业务约定书 P
://Zi6>
audit evidence 审计证据 Gjr2]t;E
audit fee 审计费 (P8oXb+%
audit files 审计档案 *h9vMks
o
audit findings 审计中发现的事项 NE"fyX`
audit implementation stage 审计实施阶段 net9KX4\
audit mark 审计标识 rfpxE>_|G
audit materiality 审计重要性 ^Yz05\
audit method 审计方法 PD4E&k
audit objective 审计目标,审计目的 49GCj`As
audit of financial statements 会计报表审计,财务报表审计 G> >_G<x
audit opinion 审计意见 W -&5
v
audit period 被审计期间,被审计年度 ry"zec
B
audit plan 审计计划 &.B6P|N'
audit planning 编制审计计划,制定审计计划,审计计划 N3) v,S-
audit planning stage 审计计划阶段 V;(LeuDH|
audit procedure 审计程序 >j3N-;o@?
audit programme 审计程序表,具体审计计划 Z]d]RL&r
audit report 审计报告 '"^JNb^I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 U)8]pUI+/P
audit report with a qualified opinion 有保留意见的审计报告 l-EQh*!j
audit report with an adverse opinion 否定意见的审计报告 3s2M$3r)6
audit report with dual dates 双重日期审计报告 ")
D!OW]
audit reporting stage 审计报告阶段 ;"z>p25=T
audit responsibility 审计责任 |&7,g
audit results 审计结果 :~Y$\Ww(~
audit risk 审计风险 g (k|"g`*
audit sampling 审计抽样 (%}C
audit sampling techniques 审计抽样方法,审计抽样技术 Xg,BK0O
audit strategies 审计策略 67?5Cv
audit summary 审计总结,审计小结 Q2Rj0E`
audit team 审计小组 b??1Up
audit test 审计测试 VWa
(@A
audit trail 审计轨迹 !4:,,!T
audit work 审计工作 y
rk#)@/m
audit working paper 审计工作底稿 /
jD'o>
audited financial statement 审计会计报表,已审计财务报表 ej+!|97M
Auditing Guidelines (the~) 审计规范指南 u7d]%<~'$F
auditing standards 审计准则 .EO1{2=
audit-oriented working paper (审计)业务类工作底稿 A$cbH.
authorisation 授权 2wCRT}C
authorisation of transaction 交易的授权 oV`sCr5%
availability 可获得性 L_,U*Jyo
B F04Etf
2k
balance 余额;差额;平衡 LNkyV*TI
balance sheet 资产负债表 "RL
b wm~
bank 银行 ,H*3_c&Q
bank account 银行账户,银行户头 C#>C59
bank statement 银行对账单 cht#~d
barter transaction 易货交易,以物换物交易 hh9{md\
basis of audit 审计依据 `Z-`-IL
basis of preparation (会计报表的)编制基础
s25012
book of account 账目,账簿 tS$Ne7yk e
borrowing 借款,贷款,借债 @V)WJ{
branch 分支,分支机构,分店 Npq
b xb
brought forward (账户余额等的)承上年,承上期,承上页 zu#o<6E{
budget 预算 ]_s]Q_+E
building 建筑物;大楼 KXJHb{?
business conditions 业务情况,经营情况 kN)ev?pQ[
business licence (企业等的)营业执照 OjZ@_V:
business relation 业务关系 (agdgy:#
\+xsJbEV