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 V_NjkyI
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审计词汇英汉对照 9)G:::8u7
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ability to continue as a going concern 持续经营能力 d/0/$Bz}P
acceptability 可接受性,可接受程度 *D,v>(
acceptable level of detection risk 检查风险的可接受水平 nG&w0de<>
acceptance of engagement 接受委托 / e~
accepting the engagement for the first time 首次接受委托 >GdLEE'w
access to asset 对资产的接触 rg#qSrHp
according to 根据,依据,依照 5O;/ lX!u
account balance 账户余额 tEi@p;Z>
account for 对……进行会计处理,核算;解释 !mw{T D
accounting 会计,会计学 5*G8W\
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accounting advisory serve 会计咨询服务 |_Naun=+~
accounting firm 会计师事务所 kcg)_]~
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accounting information 会计信息,会计资料 EG Q1li'B
accounting period 会计期间 dg!1wD
accounting policies 会计政策 [15hci+-
accounting professional bodies 会计职业组织,会计职业团体 /u
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accounting records 会计记录 >#${.+y
accounting responsibility 会计责任 R7\{w(`K
accounting service 会计服务 pl1EJ <
accounting standards 会计准则 Vp- n(Z
Accounting Standards for Business Enterprises 企业会计准则 hq|jC
accounting system 会计系统 jzu l{'g
accounting treatment 会计处理
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accuracy 准确性,精确性 )_x8?:lv
additional audit procedures 追加审计程序 A-AN6.
addressee 收件人,收信人 j`LT`p"9S
Administration of State-owned Assets (the~) 国有资产管理局 U 8q
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administrative laws and regulations 行政法规 ?z4uze1
adverse impact 不利影响,负面影响 _umO)]Si
adverse opinion 反对意见
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advisory group 咨询组,顾问组 xX/Qoq (}i
agency fee 代理费,代理费用 ?kT~)k
aggregate 总计,合计为…… erAZG)
alternation of document and record 变造文件和记录 %8z+R m,Ot
alternative audit procedures 替代审计程序,备选审计程序 ;6\Ski0=l
amend 修改,修订 `9G$p|6
amortisation 摊销 0qaG#&!
analytical capacity 分析能力 tyGnG0GK
analytical procedures 分析性程序 Y/:Q|HnXQ
annual financial statements 年度会计报表,年度财务报表 z9uEOX&2\
appendix 附录,附表 ]R2Z -2
applicable 适用的 #!<+:y'S?
applicable laws and regulations 适用的法规 egIS rmL+X
application systems 应用系统 S+e-b'++?
apply consistently 一贯地执行,一贯地实施 N2S!.H!Wz
appropriate 适当的,合适的; ( .6tz
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appropriate authorization 适当的授权 x""Mxn]gD
appropriateness of audit evidence 审计证据的适当性 ;4O;74`Zh
approval 批准,核准 #h5Hi9LKf
assertion (会计报表上的)认定;确认 ZRVF{D??"%
assessed level of control risk 对控制风险的评估,控制风险的评估水平 BZ'y}Zu*
asset 资产,财产 Ff1M~MhG
asset restructuring 资产重组 +wf& L
assignment of duties 职责的划分 JOE{&^j
assistant 助理,助理人员 |L~gNC
associated company 联属公司,联营公司 wtgO;w
association 联合,结合;协会,社团 hc4`'r;
assumption 假设,假定 '!|E+P-
at a given date 在某一特定时日 N;Gf,pE
attestation 鉴证,公证 !Vod0j">
attestation service 鉴证服务 1{uDHB
audit adjustment 审计调整 }O-%kl
audit areas 审计领域 []]
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audit conclusion 审计结论 sO f)/19
audit effectiveness 审计效果 zs]>XO~Jg
audit efficiency 审计效率 eJwii
audit engagement letter 审计业务约定书 *b 7
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audit evidence 审计证据 qz_TcU'
audit fee 审计费 (}7o
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audit files 审计档案 YJtOdgG|q
audit findings 审计中发现的事项 G%x,t-
audit implementation stage 审计实施阶段 9#=IrlV4
audit mark 审计标识 xBx?>nN
audit materiality 审计重要性 V[2<ha[n>
audit method 审计方法 J~ gkGso
audit objective 审计目标,审计目的 8aM%
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audit of financial statements 会计报表审计,财务报表审计 zj$Z%|@$
audit opinion 审计意见 7E84@V[\
audit period 被审计期间,被审计年度 ?2bE=|
audit plan 审计计划 t)kr/Z*p\
audit planning 编制审计计划,制定审计计划,审计计划 OG<]`!"
audit planning stage 审计计划阶段 o@V/37!
audit procedure 审计程序 {10+(Vl
audit programme 审计程序表,具体审计计划 'kONb
audit report 审计报告 I]S(tx!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Yv`1ySR
audit report with a qualified opinion 有保留意见的审计报告 *~aI>7H
audit report with an adverse opinion 否定意见的审计报告 zYl+BM-j,6
audit report with dual dates 双重日期审计报告 ]r{#268
audit reporting stage 审计报告阶段 f>JzG,-
audit responsibility 审计责任 Z(clw
audit results 审计结果 C
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audit risk 审计风险 [}g5Z=l
audit sampling 审计抽样 f\%X7.
audit sampling techniques 审计抽样方法,审计抽样技术 fJN9+l
audit strategies 审计策略 sT8kVN|Uv
audit summary 审计总结,审计小结 %L,,
audit team 审计小组 tYxlM!
audit test 审计测试 &I">{J<
audit trail 审计轨迹 _:z;j
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audit work 审计工作 Bf}0'MK8zQ
audit working paper 审计工作底稿 #T#FUI1p
audited financial statement 审计会计报表,已审计财务报表 dodz|5o%
Auditing Guidelines (the~) 审计规范指南 BqJrL/(
auditing standards 审计准则 9"v ox
audit-oriented working paper (审计)业务类工作底稿 G37L 9IG-M
authorisation 授权 mgl'
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authorisation of transaction 交易的授权 `1}yB
availability 可获得性 \VzQ1B>k
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balance 余额;差额;平衡 rEyMSLN
balance sheet 资产负债表 Czl 8Q oH
bank 银行 pF{Ri
bank account 银行账户,银行户头
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bank statement 银行对账单 >L3p qK
barter transaction 易货交易,以物换物交易 =>TtX@ Q{
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 +hYmL
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book of account 账目,账簿 -^%"w
borrowing 借款,贷款,借债 }T(q "Vf~
branch 分支,分支机构,分店 (>% Vj
brought forward (账户余额等的)承上年,承上期,承上页 l@2`f#y1~<
budget 预算 ':fbf7EL<
building 建筑物;大楼 a*@Z^5f
business conditions 业务情况,经营情况 [&59n,R`
business licence (企业等的)营业执照 X>YOo~yS5
business relation 业务关系 "alO"x8t
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