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 xWNB/{F
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审计词汇英汉对照 }=)
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ability to continue as a going concern 持续经营能力 '`.bmiM
acceptability 可接受性,可接受程度 6 w"-&
acceptable level of detection risk 检查风险的可接受水平 $+#Lq.3,
acceptance of engagement 接受委托 v;!f
accepting the engagement for the first time 首次接受委托 7m{YWR0
access to asset 对资产的接触 u19d!#g
according to 根据,依据,依照 'q+CL&D
account balance 账户余额 K x7'm1
account for 对……进行会计处理,核算;解释 tvh)N{j
accounting 会计,会计学 s,KE,$5F
accounting advisory serve 会计咨询服务 {yPJYF_l
accounting firm 会计师事务所 xMck A<E
accounting information 会计信息,会计资料 Y!M&8;>
accounting period 会计期间 MiB"CcU
accounting policies 会计政策 T@V<J'
accounting professional bodies 会计职业组织,会计职业团体 :%&~/@B
accounting records 会计记录 B?;!j)FUtt
accounting responsibility 会计责任 x RV@_
accounting service 会计服务 _FG?zE
accounting standards 会计准则 <F~0D0G
Accounting Standards for Business Enterprises 企业会计准则 irg%n
accounting system 会计系统 :BIgrz"Jz
accounting treatment 会计处理 5~AK+6Za
accuracy 准确性,精确性 zUw=e}?:
additional audit procedures 追加审计程序 Vn4y^_H
addressee 收件人,收信人 =#tQhg,_
Administration of State-owned Assets (the~) 国有资产管理局 A^
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administrative laws and regulations 行政法规 KW17CJ@
adverse impact 不利影响,负面影响 l]pHj4`uv
adverse opinion 反对意见 v/\in'H~
advisory group 咨询组,顾问组 }p2YRTH x
agency fee 代理费,代理费用 1 uKWvp0\
aggregate 总计,合计为…… ]yvHb)X
alternation of document and record 变造文件和记录 q6xm#Fd'.
alternative audit procedures 替代审计程序,备选审计程序 C(t>ZR
amend 修改,修订 fT:a{
amortisation 摊销 h[%t7qo=
analytical capacity 分析能力 ;@I4[4ph}
analytical procedures 分析性程序 Tc{n]TV
annual financial statements 年度会计报表,年度财务报表 4[\[Ho
appendix 附录,附表 F;I % 9-R
applicable 适用的 u0Nag=cU
applicable laws and regulations 适用的法规 v5aHe_?lp
application systems 应用系统 @qszwQav$
apply consistently 一贯地执行,一贯地实施 (T0%oina
appropriate 适当的,合适的; YIb=rR[ $
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appropriate authorization 适当的授权 `V(zz
appropriateness of audit evidence 审计证据的适当性 ?b}d"QsmU
approval 批准,核准 n/>^
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assertion (会计报表上的)认定;确认 0N" VOEvG
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;QRnZqSv
asset 资产,财产 g~>g])
asset restructuring 资产重组 G-54D_ 4
assignment of duties 职责的划分 7Nw}
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assistant 助理,助理人员 Oa8lrP`(
associated company 联属公司,联营公司 HAkEJgV
association 联合,结合;协会,社团 3bCb_Y
assumption 假设,假定 m1](f[$
at a given date 在某一特定时日 !uoQLiH+
attestation 鉴证,公证
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attestation service 鉴证服务 e@Cv')]B
audit adjustment 审计调整 @|N'V"
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audit areas 审计领域 dZMOgZ.!yr
audit conclusion 审计结论 2;82*0Y%
audit effectiveness 审计效果 o$S/EZ
audit efficiency 审计效率 88K=jo))b
audit engagement letter 审计业务约定书 X {["
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audit evidence 审计证据 %syFHUBw
audit fee 审计费 VE
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audit files 审计档案 aJQx"6c?
audit findings 审计中发现的事项 R a> k
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audit implementation stage 审计实施阶段 T7wy{;
audit mark 审计标识 iyj,0T
audit materiality 审计重要性 Ezvm5~<
audit method 审计方法 #_A <C+[
audit objective 审计目标,审计目的 2+Y8b::
audit of financial statements 会计报表审计,财务报表审计 dn"&j1@KY
audit opinion 审计意见 2jMV6S9
audit period 被审计期间,被审计年度 7tEK&+H`
audit plan 审计计划 SO~]aFoYt
audit planning 编制审计计划,制定审计计划,审计计划 ( %i)A$i6a
audit planning stage 审计计划阶段 Qh3V[br
audit procedure 审计程序 #/Ul
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audit programme 审计程序表,具体审计计划
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audit report 审计报告 ,b&-o?.{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 h{$mL#J
audit report with a qualified opinion 有保留意见的审计报告 /Ir|& <yB
audit report with an adverse opinion 否定意见的审计报告 't3@dz_dG
audit report with dual dates 双重日期审计报告 =nq9)4o
audit reporting stage 审计报告阶段 lbRm(W(
audit responsibility 审计责任 C4#E N}
audit results 审计结果 Fj0a+r,h!
audit risk 审计风险 e)(m0m\
audit sampling 审计抽样 ]m>N!Iu
audit sampling techniques 审计抽样方法,审计抽样技术 )Mtw9[
audit strategies 审计策略 17itC9U
audit summary 审计总结,审计小结 qWQ7:*DL
audit team 审计小组 SP&Y|I$:
audit test 审计测试 j:J
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audit trail 审计轨迹 :X?bWxOJ
audit work 审计工作 Tb2Tb2C
audit working paper 审计工作底稿 E
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audited financial statement 审计会计报表,已审计财务报表 /7bIE!Cn
Auditing Guidelines (the~) 审计规范指南 (>E}{{>2r
auditing standards 审计准则 7 Q`'1oE?
audit-oriented working paper (审计)业务类工作底稿 d%"?^
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authorisation 授权 8-A *Jc
authorisation of transaction 交易的授权 ;AFF7N>
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availability 可获得性 Kb<^Wdy4T
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balance 余额;差额;平衡 q,<AW>
balance sheet 资产负债表 6{XdLI
bank 银行 w""5T|
bank account 银行账户,银行户头 R^fk
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bank statement 银行对账单 _
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barter transaction 易货交易,以物换物交易 dHcGe{T^(
basis of audit 审计依据 "8bxb
basis of preparation (会计报表的)编制基础 +
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book of account 账目,账簿 |bHId
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borrowing 借款,贷款,借债 {29x5J
branch 分支,分支机构,分店 1pUIZ$@?`
brought forward (账户余额等的)承上年,承上期,承上页 W?(^|<W
budget 预算 nvJ2V$
building 建筑物;大楼 :6^8Q,C1@
business conditions 业务情况,经营情况 dIOj]5H3F
business licence (企业等的)营业执照 >=|;2*9v
business relation 业务关系 X j'7nj
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