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 qD!qSM
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审计词汇英汉对照 p`N+9t
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ability to continue as a going concern 持续经营能力 U4s)3jDw
acceptability 可接受性,可接受程度 |0^~S
acceptable level of detection risk 检查风险的可接受水平 wX/0.aZ |
acceptance of engagement 接受委托 csK;GSp}
accepting the engagement for the first time 首次接受委托 {/ef`MxV
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access to asset 对资产的接触 ?/3'j(Gk
according to 根据,依据,依照 d0U-:S-
account balance 账户余额 GoSdo
account for 对……进行会计处理,核算;解释 z.Y`"B'j`
accounting 会计,会计学 I)]"`2w2w
accounting advisory serve 会计咨询服务 |[./jg"
accounting firm 会计师事务所 UmEc")
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accounting information 会计信息,会计资料 [a201I0 -
accounting period 会计期间 q#C;iK4
accounting policies 会计政策 v0q(k;Ya
accounting professional bodies 会计职业组织,会计职业团体 a)lS)*Y
accounting records 会计记录 Rq`d I~5!b
accounting responsibility 会计责任 Nl$b;~u
accounting service 会计服务 L*(Sh2=_
accounting standards 会计准则 +YD_ L
Accounting Standards for Business Enterprises 企业会计准则 2UbTKN
accounting system 会计系统 H"5=z7w
accounting treatment 会计处理 *TyLB&<t
accuracy 准确性,精确性 H6/n
additional audit procedures 追加审计程序 to,\sc
addressee 收件人,收信人 0#y
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Administration of State-owned Assets (the~) 国有资产管理局 4(nwi[1Y
administrative laws and regulations 行政法规 ,::f?
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adverse impact 不利影响,负面影响 z ?L]5m`H
adverse opinion 反对意见 AJYZ`
advisory group 咨询组,顾问组 fug
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agency fee 代理费,代理费用 P1G;JK
aggregate 总计,合计为…… &iI5^b-P
alternation of document and record 变造文件和记录 [6cF#_)*
alternative audit procedures 替代审计程序,备选审计程序 2I$-&c]
amend 修改,修订 {ovW6#
amortisation 摊销 N!lQ;
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analytical capacity 分析能力 qw<~v?{|C
analytical procedures 分析性程序 wG LSei-s
annual financial statements 年度会计报表,年度财务报表 +bdj
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appendix 附录,附表 Eg+z(m$M
applicable 适用的 ]5a,%*f+
applicable laws and regulations 适用的法规 e|
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application systems 应用系统 CaB@,
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apply consistently 一贯地执行,一贯地实施 =wquFA!c
appropriate 适当的,合适的; 9f #6Q*/
征用,挪用 PblO?@~O
appropriate authorization 适当的授权 wl5+VC*l0
appropriateness of audit evidence 审计证据的适当性 l1
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approval 批准,核准 HDHC9E6
assertion (会计报表上的)认定;确认 *f-8egt-
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3[Z7bhpV
asset 资产,财产 L %20tm
asset restructuring 资产重组 Y^ 2]*e%
assignment of duties 职责的划分
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assistant 助理,助理人员 WH l vd
associated company 联属公司,联营公司 ]I:h4hgw
association 联合,结合;协会,社团 ydMfV-
assumption 假设,假定 } m&La4E
at a given date 在某一特定时日 _FxQl]@
attestation 鉴证,公证 (5h+b_eB
attestation service 鉴证服务 fI }v}L^
audit adjustment 审计调整 P$
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audit areas 审计领域 dOFK;
audit conclusion 审计结论 WUK{st.z
audit effectiveness 审计效果 +Z/aB*aVa^
audit efficiency 审计效率 DAVgP7h'
audit engagement letter 审计业务约定书 q[5&
audit evidence 审计证据 Dssecc'
audit fee 审计费 D<J,3(Yu
audit files 审计档案 s)5W:`MH?
audit findings 审计中发现的事项 F.$NYr/|y
audit implementation stage 审计实施阶段 O
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audit mark 审计标识 #,;X2% c
audit materiality 审计重要性 ->*'Y;t4
audit method 审计方法 :
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audit objective 审计目标,审计目的 rvETt
audit of financial statements 会计报表审计,财务报表审计 JXAH/N&i
audit opinion 审计意见 I%tJLdL
audit period 被审计期间,被审计年度 )uazB!X
audit plan 审计计划 Bs;.oK5!n@
audit planning 编制审计计划,制定审计计划,审计计划 Zp_vv@s
audit planning stage 审计计划阶段 %y[
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audit procedure 审计程序 f[+N=vr
audit programme 审计程序表,具体审计计划 gaVQ3NqF
audit report 审计报告 MD,+>kh
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]:
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audit report with a qualified opinion 有保留意见的审计报告 tWa_-Un3
audit report with an adverse opinion 否定意见的审计报告 V)3S.*]
audit report with dual dates 双重日期审计报告 'w`3( ':=
audit reporting stage 审计报告阶段 $[
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audit responsibility 审计责任 57rH`UFXH
audit results 审计结果 Y~g*"J5j
audit risk 审计风险 &\
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audit sampling 审计抽样 B`/p[ U5
audit sampling techniques 审计抽样方法,审计抽样技术 b Fwc >
audit strategies 审计策略 -Ou@T#h"
audit summary 审计总结,审计小结 &!KW[]i%9}
audit team 审计小组 L%5g]=
audit test 审计测试 1zWEK]2.R
audit trail 审计轨迹 0k6S`e9gI
audit work 审计工作 %bZ}vJ5b
audit working paper 审计工作底稿 BjAmM*k
audited financial statement 审计会计报表,已审计财务报表 rF)[ Sed:T
Auditing Guidelines (the~) 审计规范指南 xyPz_9
auditing standards 审计准则 6\GL|#G
audit-oriented working paper (审计)业务类工作底稿 IHStN,QD
authorisation 授权 _H)>U
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authorisation of transaction 交易的授权 !)+8:8H'
availability 可获得性 HRF;qR9v
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balance 余额;差额;平衡 h+d3 JM
balance sheet 资产负债表 nWb
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bank 银行 =.yKl*WV{
bank account 银行账户,银行户头 "?(N
bank statement 银行对账单 WbH#@]+DN
barter transaction 易货交易,以物换物交易 mrId`<L5l{
basis of audit 审计依据 OM 4,Sevk
basis of preparation (会计报表的)编制基础 yVl?gGgh
book of account 账目,账簿 Nlk'
borrowing 借款,贷款,借债 ar[*!:!
branch 分支,分支机构,分店 #azD&6`
brought forward (账户余额等的)承上年,承上期,承上页 Kf
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budget 预算 u!D AeE
building 建筑物;大楼 f]37Xl%I
business conditions 业务情况,经营情况 @-G^Jm9~\m
business licence (企业等的)营业执照 ZI NqIfc
business relation 业务关系 UCL aCt -
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