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 :KXI@)M
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ability to continue as a going concern 持续经营能力 55$';gh,9
acceptability 可接受性,可接受程度 d-tg^Ot#
acceptable level of detection risk 检查风险的可接受水平 .{`C>/"}
acceptance of engagement 接受委托 ,5}w]6bCr
accepting the engagement for the first time 首次接受委托 #<
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access to asset 对资产的接触 z;<~j=lP
according to 根据,依据,依照 fvi0gE@bd
account balance 账户余额 2@z .ory.
account for 对……进行会计处理,核算;解释 G![4K#~NM
accounting 会计,会计学 n9J{f"`m
accounting advisory serve 会计咨询服务 ]plp.f#av
accounting firm 会计师事务所 |_8l9rB5ip
accounting information 会计信息,会计资料 zYY]+)k?
accounting period 会计期间 3^y<Db
accounting policies 会计政策 w4TQ4
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accounting professional bodies 会计职业组织,会计职业团体 t[X^4bZd
accounting records 会计记录 cYC^;,C &|
accounting responsibility 会计责任 UXpp1/d|e
accounting service 会计服务 +By
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accounting standards 会计准则 #\D74$D
Accounting Standards for Business Enterprises 企业会计准则 SN L-6]j
accounting system 会计系统 8u
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accounting treatment 会计处理 .n YlYY'
accuracy 准确性,精确性 6XU p$Pd(
additional audit procedures 追加审计程序 le
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addressee 收件人,收信人 ~;Y Tz
Administration of State-owned Assets (the~) 国有资产管理局 $)o0{HsL+
administrative laws and regulations 行政法规 2=8PA/
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 q
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advisory group 咨询组,顾问组 g\
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agency fee 代理费,代理费用
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aggregate 总计,合计为…… a*.#Zgy:lK
alternation of document and record 变造文件和记录 #(Gz?kGAH`
alternative audit procedures 替代审计程序,备选审计程序 ?0*[
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amend 修改,修订 ~:f..|JM
amortisation 摊销 KT<$E!@
analytical capacity 分析能力 )qbkKCq/FB
analytical procedures 分析性程序 Y.Z:H!P);$
annual financial statements 年度会计报表,年度财务报表 '=Lpch2J
appendix 附录,附表 Ow4(1eE_
applicable 适用的 OM\1TD/-
applicable laws and regulations 适用的法规 AL3iNkEa
application systems 应用系统 BYM6cp+S
apply consistently 一贯地执行,一贯地实施 L_vl%ii-
appropriate 适当的,合适的; 0!lWxS0#=
征用,挪用 HNBmq>XDc
appropriate authorization 适当的授权 dr=Q9%
appropriateness of audit evidence 审计证据的适当性 vMEN14;yH_
approval 批准,核准 `kQosQV
assertion (会计报表上的)认定;确认 =|IlORf<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 u4SL:IH{D
asset 资产,财产 fDqT7}L
asset restructuring 资产重组 YJ"D"QD
assignment of duties 职责的划分 ^w~B]*A:"
assistant 助理,助理人员 [yQ%g;m
associated company 联属公司,联营公司 'gs P9
association 联合,结合;协会,社团 o#f"wQH;p
assumption 假设,假定 +#BOWz
at a given date 在某一特定时日 bK~Toz<k
attestation 鉴证,公证 !^su=c
attestation service 鉴证服务 j+
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audit adjustment 审计调整 \2a;z<(
audit areas 审计领域 eU%49 A
audit conclusion 审计结论 ,
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audit effectiveness 审计效果 %ZWt 45A
audit efficiency 审计效率 X]@"ZV[
audit engagement letter 审计业务约定书 *{fs{gFw9
audit evidence 审计证据 !a F~5P7%
audit fee 审计费 |R@T`dW
audit files 审计档案 x$BNFb%I1
audit findings 审计中发现的事项 Yn="vpM1
audit implementation stage 审计实施阶段 %wOkp`1-
audit mark 审计标识 QE[<Y3M
audit materiality 审计重要性 TQ4L~8
audit method 审计方法 ?=&S?p)-<
audit objective 审计目标,审计目的 Uz! 3){E
audit of financial statements 会计报表审计,财务报表审计 <O'U-.
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audit opinion 审计意见 =#W:z.w
audit period 被审计期间,被审计年度 T*C25l;w
audit plan 审计计划 s)qrlv5H
audit planning 编制审计计划,制定审计计划,审计计划 \'j(@b,
audit planning stage 审计计划阶段 Fk 3(( n=
audit procedure 审计程序 A[;
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audit programme 审计程序表,具体审计计划 <.4(#Ebd
audit report 审计报告 V2T%tn;rp
audit report with a disclaimer of opinion 拒绝表示意见审计报告 e
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audit report with a qualified opinion 有保留意见的审计报告 oHx:["F
audit report with an adverse opinion 否定意见的审计报告 g_syGQ\
audit report with dual dates 双重日期审计报告 %CiF;wJ
audit reporting stage 审计报告阶段 ?}s;,_GH
audit responsibility 审计责任 L@(. i
audit results 审计结果 ~KS@Ulrox
audit risk 审计风险 2n@`Og_0
audit sampling 审计抽样 ktTP~7UVi
audit sampling techniques 审计抽样方法,审计抽样技术 r4*H96l
audit strategies 审计策略 [d[w/@
audit summary 审计总结,审计小结 8N'hG,
audit team 审计小组 xo'!$a}I2
audit test 审计测试 kMch
audit trail 审计轨迹 ^{Mq
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audit work 审计工作 iG6]Pr|;e
audit working paper 审计工作底稿 "V]*
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audited financial statement 审计会计报表,已审计财务报表 `~u=[}w
Auditing Guidelines (the~) 审计规范指南 }bS1M
auditing standards 审计准则 (y>N\xS9
audit-oriented working paper (审计)业务类工作底稿 ekyCZ8iai
authorisation 授权 hp'oiR;~w
authorisation of transaction 交易的授权 '1b 1N5~
availability 可获得性 "73y}'
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balance 余额;差额;平衡 :zKW[sF
balance sheet 资产负债表 >EJ{ *
bank 银行 ,#ZPg_x?1
bank account 银行账户,银行户头 R'c dEoy
bank statement 银行对账单 $oQOOa@;i)
barter transaction 易货交易,以物换物交易 Zwc&4:5%
basis of audit 审计依据 ~+4lmslR
basis of preparation (会计报表的)编制基础 1 gjaTPwY
book of account 账目,账簿 *%;A85V/
borrowing 借款,贷款,借债 }?Y -I>
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branch 分支,分支机构,分店 c%doNY9Q
brought forward (账户余额等的)承上年,承上期,承上页 X.4WVI
budget 预算 .2JZ7
building 建筑物;大楼 Ljz)%y[s
business conditions 业务情况,经营情况 ]w6F%d
business licence (企业等的)营业执照 PDD2ouv4
business relation 业务关系 l.pxDMY
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