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
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审计词汇英汉对照 !{>'jvH
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ability to continue as a going concern 持续经营能力 @y]ek/
acceptability 可接受性,可接受程度 8iA[w-Pv
acceptable level of detection risk 检查风险的可接受水平 G)t_;iNL|
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 Pqu]?X
access to asset 对资产的接触 $KHw=<:)/
according to 根据,依据,依照 5$$ Yce=k
account balance 账户余额 M#Kke9%2
account for 对……进行会计处理,核算;解释 42]hX9E
accounting 会计,会计学 D~P3~
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accounting advisory serve 会计咨询服务 Xt}
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accounting firm 会计师事务所 Td(eNe_4T
accounting information 会计信息,会计资料 41Ga- 0p
accounting period 会计期间 A{NKHn>%`
accounting policies 会计政策 <;kcy :s
accounting professional bodies 会计职业组织,会计职业团体 +-2o b90_m
accounting records 会计记录 ,Pi!%an w
accounting responsibility 会计责任 Bie#GKc
accounting service 会计服务 QP>tu1B|
accounting standards 会计准则 ( f]@lNmx
Accounting Standards for Business Enterprises 企业会计准则 UI2TW)^2
accounting system 会计系统 e<A6=}
accounting treatment 会计处理 [`J91=
accuracy 准确性,精确性 3EkCM_]
additional audit procedures 追加审计程序 ddK\q!0
addressee 收件人,收信人 1V
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Administration of State-owned Assets (the~) 国有资产管理局 4*Uzomb?q
administrative laws and regulations 行政法规 L
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adverse impact 不利影响,负面影响 <fSWX>pR
adverse opinion 反对意见 UlP2VKM1&
advisory group 咨询组,顾问组 0{Uc/
agency fee 代理费,代理费用 u1 Z;n
aggregate 总计,合计为…… 8FT]B/^&m
alternation of document and record 变造文件和记录 *Ri\7CqU"6
alternative audit procedures 替代审计程序,备选审计程序 }uR[H2D`L
amend 修改,修订 qTZ\;[CrP"
amortisation 摊销 (/gv
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analytical capacity 分析能力 j)nL!":O
analytical procedures 分析性程序 #)r^ZA&E
annual financial statements 年度会计报表,年度财务报表 S4 j5-
appendix 附录,附表
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applicable 适用的 MpK3+4UMa
applicable laws and regulations 适用的法规 ~ECIL7,
application systems 应用系统 t|PQ4g<
apply consistently 一贯地执行,一贯地实施 !\<
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appropriate 适当的,合适的; W{RZ@3ZY
征用,挪用 t]IHQ8
appropriate authorization 适当的授权 #7Fdmnu`
appropriateness of audit evidence 审计证据的适当性 cslZ;
approval 批准,核准 &2,3R}B/
assertion (会计报表上的)认定;确认 'GI|
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 &=^YN"=Z
asset 资产,财产 `.z"Q%uz
asset restructuring 资产重组 gU&y5s~
assignment of duties 职责的划分 lfw|Q@
assistant 助理,助理人员 nnOgmI7
associated company 联属公司,联营公司 w!dgIS$
association 联合,结合;协会,社团 9r.h^
assumption 假设,假定 38GkV.e}$
at a given date 在某一特定时日 6&
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attestation 鉴证,公证 &HQ_e$1
attestation service 鉴证服务 ;9CbioO
audit adjustment 审计调整 tVv/G~(
audit areas 审计领域 de/oK c
audit conclusion 审计结论 I A%ZCdA;
audit effectiveness 审计效果 %*zV&H
audit efficiency 审计效率 i/.#`
audit engagement letter 审计业务约定书 tzShds
audit evidence 审计证据 F;bkV}^
audit fee 审计费 AQ&vq$
audit files 审计档案 8NkyT_\
audit findings 审计中发现的事项 Cnr=1E=
audit implementation stage 审计实施阶段 <z#.J]
audit mark 审计标识 Sse%~:F
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audit materiality 审计重要性 ?edf$-"z/
audit method 审计方法 .mHVJ5^:4\
audit objective 审计目标,审计目的 `?{6L#
audit of financial statements 会计报表审计,财务报表审计 (%c&Km7K
audit opinion 审计意见 h`dHk]O
audit period 被审计期间,被审计年度
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audit plan 审计计划 CcTdLq
audit planning 编制审计计划,制定审计计划,审计计划 /Y=_EOS
audit planning stage 审计计划阶段 -{}(U
audit procedure 审计程序 bY-koJo
audit programme 审计程序表,具体审计计划 Lv?jg?$
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 znB+RiV8
audit report with a qualified opinion 有保留意见的审计报告 ^F'~|zc"C
audit report with an adverse opinion 否定意见的审计报告 +DG-MM%\
audit report with dual dates 双重日期审计报告 3:O|p[2)L
audit reporting stage 审计报告阶段 @SH[<c
audit responsibility 审计责任 /d+v4GIB
audit results 审计结果
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audit risk 审计风险 ?0'e_s
audit sampling 审计抽样 b#
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audit sampling techniques 审计抽样方法,审计抽样技术 `YUeVz>q?
audit strategies 审计策略 rK3KxG
audit summary 审计总结,审计小结 ^OV!Q\j.q
audit team 审计小组 nuDu
audit test 审计测试 ` ZZ3!$czR
audit trail 审计轨迹 fWPa1E@
audit work 审计工作 NT2XG&$W>
audit working paper 审计工作底稿 4X",
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audited financial statement 审计会计报表,已审计财务报表 ZbiC=uh
Auditing Guidelines (the~) 审计规范指南 y #C9@C
auditing standards 审计准则 9_?<T;]"
audit-oriented working paper (审计)业务类工作底稿 =jKu=!QPq
authorisation 授权 +PnuWK$
authorisation of transaction 交易的授权 mU(v9Jpf7
availability 可获得性 z;?ztpa@
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balance 余额;差额;平衡 _k :BY
balance sheet 资产负债表 ePZAi"k
bank 银行 {Mj- $G"
bank account 银行账户,银行户头 8bQXC+bK
bank statement 银行对账单 B uso
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barter transaction 易货交易,以物换物交易 @{UUB=}9
basis of audit 审计依据 33KC
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basis of preparation (会计报表的)编制基础 skXzck
book of account 账目,账簿 t^Lb}A#$4
borrowing 借款,贷款,借债 </Y(4Xwf=
branch 分支,分支机构,分店 n&o"RE 0~0
brought forward (账户余额等的)承上年,承上期,承上页 J5{
budget 预算 V;g)
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building 建筑物;大楼 vz#-uw,O:
business conditions 业务情况,经营情况 .N>*+U>>P
business licence (企业等的)营业执照 g-jg;Ri
business relation 业务关系 JU;`c>8=)
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