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 /a o5FL
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审计词汇英汉对照 Z/J y'$x
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ability to continue as a going concern 持续经营能力 e(G|;a
acceptability 可接受性,可接受程度 A5w6]: f2
acceptable level of detection risk 检查风险的可接受水平 a.6(K
acceptance of engagement 接受委托 Y
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accepting the engagement for the first time 首次接受委托 J$v?T$LVw
access to asset 对资产的接触 H>@+om
according to 根据,依据,依照 |^H5^k "Bv
account balance 账户余额 g=o4Q<
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account for 对……进行会计处理,核算;解释 pD+k*
accounting 会计,会计学 Q NVa?'0"Y
accounting advisory serve 会计咨询服务 Sa5G.^XI
accounting firm 会计师事务所 @\I#^X5lv
accounting information 会计信息,会计资料 8Q+36!
accounting period 会计期间 dcT80sOC
accounting policies 会计政策 X[TR3[1}
accounting professional bodies 会计职业组织,会计职业团体 gPc=2
accounting records 会计记录 :eLVC7'
accounting responsibility 会计责任 &jr3B;g!C
accounting service 会计服务 Z EO WO
accounting standards 会计准则 ^sg,\zD 'X
Accounting Standards for Business Enterprises 企业会计准则 sn>~O4"
accounting system 会计系统 Mb7I[5v
accounting treatment 会计处理 {FTqu.
accuracy 准确性,精确性 \D&KC,i5f
additional audit procedures 追加审计程序 B?o7e<l[
addressee 收件人,收信人 q"_QQ
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Administration of State-owned Assets (the~) 国有资产管理局 61
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administrative laws and regulations 行政法规 n{SJ_S#a.a
adverse impact 不利影响,负面影响 ,,|^%Ct']
adverse opinion 反对意见 5
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advisory group 咨询组,顾问组 h `.& f
agency fee 代理费,代理费用 da~],MN
aggregate 总计,合计为…… C"]^Q)aJN
alternation of document and record 变造文件和记录 W`*r>`krVJ
alternative audit procedures 替代审计程序,备选审计程序 /,Jqmm#s^
amend 修改,修订 .w,q0<}
amortisation 摊销 W|(1Y
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analytical capacity 分析能力 .XhrCiZ
analytical procedures 分析性程序 O<W_fx8_'
annual financial statements 年度会计报表,年度财务报表 G9@0@2aY8
appendix 附录,附表 vSLtFMq^(
applicable 适用的 pcI uN
applicable laws and regulations 适用的法规 uA#;G/$
application systems 应用系统 VOh4#%Vj
apply consistently 一贯地执行,一贯地实施 5i{j' {_(8
appropriate 适当的,合适的; cPc</[x[W
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appropriate authorization 适当的授权 $
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appropriateness of audit evidence 审计证据的适当性 hwN
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approval 批准,核准 ##4HYQ%E
assertion (会计报表上的)认定;确认 !FF U=f
assessed level of control risk 对控制风险的评估,控制风险的评估水平 w"&n?L
asset 资产,财产 fa2kG&, _
asset restructuring 资产重组 m<2M4u
assignment of duties 职责的划分 8qu6.
assistant 助理,助理人员 R_S.tT!
associated company 联属公司,联营公司 w^0nqh
association 联合,结合;协会,社团 ib791
assumption 假设,假定 ps DetP
at a given date 在某一特定时日 ges J/I
attestation 鉴证,公证 Ok\7y-w^
attestation service 鉴证服务 R
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audit adjustment 审计调整 {P#|zp 4C{
audit areas 审计领域 0S$N05
audit conclusion 审计结论 TrR8?-
audit effectiveness 审计效果 g95`.V}
audit efficiency 审计效率 6/dI6C!
audit engagement letter 审计业务约定书 KdbHyg<4
audit evidence 审计证据 @49S`
audit fee 审计费 !m?-!:
audit files 审计档案 i8HTzv"J
audit findings 审计中发现的事项 `,*5wBC
audit implementation stage 审计实施阶段 Tc3yS(aq
audit mark 审计标识 Z>#
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audit materiality 审计重要性 hqkz^!rp
audit method 审计方法 m/EFHS49
audit objective 审计目标,审计目的 l0i^uMS
audit of financial statements 会计报表审计,财务报表审计 @>H75
audit opinion 审计意见 F`]2O:[
audit period 被审计期间,被审计年度 `&6dnSC},P
audit plan 审计计划 .y:U&Rw4
audit planning 编制审计计划,制定审计计划,审计计划 x`)&J
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audit planning stage 审计计划阶段 "|KP'<8%
audit procedure 审计程序 OY@ %p}l
audit programme 审计程序表,具体审计计划 `%WU8Yv
audit report 审计报告 W-lN>]5}m
audit report with a disclaimer of opinion 拒绝表示意见审计报告 0>Z_*U~6
audit report with a qualified opinion 有保留意见的审计报告 fXQNHZ|4
audit report with an adverse opinion 否定意见的审计报告 >`ZyG5
audit report with dual dates 双重日期审计报告 &W6^sj*k5U
audit reporting stage 审计报告阶段 gCY';\f!
audit responsibility 审计责任 C8i^P}y
audit results 审计结果 3I-MdApT
audit risk 审计风险 !0mI;~q| F
audit sampling 审计抽样 L4y4RG/SJ:
audit sampling techniques 审计抽样方法,审计抽样技术 ,:\|7 F
audit strategies 审计策略 h>OfOx/{q9
audit summary 审计总结,审计小结 ~zNAbaC+>t
audit team 审计小组 UFb)AnK
audit test 审计测试 %&t<K3&Yh
audit trail 审计轨迹
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audit work 审计工作 dL
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audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 P3 ^Y"Pv?
Auditing Guidelines (the~) 审计规范指南 (0y~%J
auditing standards 审计准则 NGO fb
audit-oriented working paper (审计)业务类工作底稿 (;^syJrh
authorisation 授权 =P
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authorisation of transaction 交易的授权 !H>R%g#28_
availability 可获得性 7g}w+p>
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balance 余额;差额;平衡 x39<6_?G
balance sheet 资产负债表 H\tUpan6fy
bank 银行 !5uGd`^I
bank account 银行账户,银行户头 )
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bank statement 银行对账单 r#]WI|
barter transaction 易货交易,以物换物交易 6 3,H{
basis of audit 审计依据 xbYi.
basis of preparation (会计报表的)编制基础 cY. bO/&l
book of account 账目,账簿 F;0}x;:>
borrowing 借款,贷款,借债 **gXvTqI
branch 分支,分支机构,分店 +@iA;
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brought forward (账户余额等的)承上年,承上期,承上页 :@A9](gI
budget 预算 ut/=R !(K
building 建筑物;大楼 k-OPU,
business conditions 业务情况,经营情况 .$)
business licence (企业等的)营业执照 v9O~@v{=
business relation 业务关系 _&ks1cw
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