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 k|V{jBG"@
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审计词汇英汉对照 s$en5)
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ability to continue as a going concern 持续经营能力 &~&i >
acceptability 可接受性,可接受程度 t^'1Ebg
acceptable level of detection risk 检查风险的可接受水平 sDiYm}W
acceptance of engagement 接受委托 ?|33Np)
accepting the engagement for the first time 首次接受委托 pkoHi'}} $
access to asset 对资产的接触 .^uu*S_
according to 根据,依据,依照 R3~&|>7/T
account balance 账户余额 TuU.yvkU
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 LP~$7a
accounting advisory serve 会计咨询服务 Cur)|
accounting firm 会计师事务所 +[ F8>9o&
accounting information 会计信息,会计资料 jmIP c3O0
accounting period 会计期间 /vMpSN|3
accounting policies 会计政策 !qR(Rn
accounting professional bodies 会计职业组织,会计职业团体 gUMUh]j
accounting records 会计记录 5v3B8 @CsA
accounting responsibility 会计责任 (xTHin$
accounting service 会计服务 s0:1G
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accounting standards 会计准则 s)V^_@Z9
Accounting Standards for Business Enterprises 企业会计准则 1a<,/N}}t
accounting system 会计系统 q\,H9/.0k
accounting treatment 会计处理 x.q%O1
accuracy 准确性,精确性 E.}Zmr
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additional audit procedures 追加审计程序 QZ6M,\
addressee 收件人,收信人 f,1rmX1
Administration of State-owned Assets (the~) 国有资产管理局 A!J5Wz>Q5
administrative laws and regulations 行政法规 ^j`
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adverse impact 不利影响,负面影响 d_`Ze.^
adverse opinion 反对意见 IE6/
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advisory group 咨询组,顾问组 FD*y[A
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agency fee 代理费,代理费用 pv T!6+
aggregate 总计,合计为…… T \A uL
alternation of document and record 变造文件和记录 +k>v^sz
alternative audit procedures 替代审计程序,备选审计程序 L.R
amend 修改,修订 v/.2Z(sZ
amortisation 摊销 NOx|
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analytical capacity 分析能力 kC+A7k6
analytical procedures 分析性程序 ;f><;X~KX
annual financial statements 年度会计报表,年度财务报表 =4[zt^WX"
appendix 附录,附表 ReRRFkO"2
applicable 适用的 HCu1vjU(]
applicable laws and regulations 适用的法规 {T IGPK
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; *~vRbD$q
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appropriate authorization 适当的授权 )#Id2b~
appropriateness of audit evidence 审计证据的适当性 eAqQ~)8^
approval 批准,核准 i{
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assertion (会计报表上的)认定;确认 ;
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 3.jwOFH$
asset 资产,财产 fSTEZH
asset restructuring 资产重组 "mOoGy,(
assignment of duties 职责的划分 v!x[1[
assistant 助理,助理人员 aql*@8
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associated company 联属公司,联营公司 l}wBthwCc
association 联合,结合;协会,社团 `A'*x]l
assumption 假设,假定 " JRlj
at a given date 在某一特定时日 oqE
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attestation 鉴证,公证 K'tz_:d|
attestation service 鉴证服务 saZ
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audit adjustment 审计调整 '%MIG88
audit areas 审计领域 c
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audit conclusion 审计结论 DK-=Q~`!
audit effectiveness 审计效果 VcP#/&B|
audit efficiency 审计效率 R0|X;3
audit engagement letter 审计业务约定书 zL|^5p`K
audit evidence 审计证据 vr;7p[~
audit fee 审计费 52~k:"c
audit files 审计档案 H(X~=r
audit findings 审计中发现的事项 V *]!N
audit implementation stage 审计实施阶段 X6;aF;"5
audit mark 审计标识 v`fUAm/
audit materiality 审计重要性 ZDb`]c4(
audit method 审计方法 (lm/S_U$
audit objective 审计目标,审计目的 g(`
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audit of financial statements 会计报表审计,财务报表审计 'FVT"M~
audit opinion 审计意见 <(iOzn
audit period 被审计期间,被审计年度 ?ix,Cu@M
audit plan 审计计划 ,
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audit planning 编制审计计划,制定审计计划,审计计划 qm '$R3g
audit planning stage 审计计划阶段 OY)x
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audit procedure 审计程序 rB)WHx<
audit programme 审计程序表,具体审计计划 GZ e
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audit report 审计报告 =FKB)#N
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |N g[^
audit report with a qualified opinion 有保留意见的审计报告 OlK2<
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audit report with an adverse opinion 否定意见的审计报告 jlB3BwG{w
audit report with dual dates 双重日期审计报告 HaSH0eTw
audit reporting stage 审计报告阶段 +
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audit responsibility 审计责任 \uaJw\EZ
audit results 审计结果 p-}:7CXP
audit risk 审计风险 fG{oi(T
audit sampling 审计抽样 94R+S-|P
audit sampling techniques 审计抽样方法,审计抽样技术 l>]M^=,&7
audit strategies 审计策略 @
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audit summary 审计总结,审计小结 5
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audit team 审计小组 8sg *qQ
audit test 审计测试 zk
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audit trail 审计轨迹 ?BRL;( x
audit work 审计工作 @Q^;qMy
audit working paper 审计工作底稿 %Xi%LUk{
audited financial statement 审计会计报表,已审计财务报表 ?( '%QfT
Auditing Guidelines (the~) 审计规范指南 l{R)yTO
auditing standards 审计准则 Ju\"l8[f
audit-oriented working paper (审计)业务类工作底稿 -1o1k-8d
authorisation 授权 V]AL'}(
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authorisation of transaction 交易的授权 MnQ_]cC
availability 可获得性 1Y`MJ\9
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balance 余额;差额;平衡 \Q$);:=qQ
balance sheet 资产负债表 {\
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bank 银行 G pd:k
bank account 银行账户,银行户头 |RmBa'.)z
bank statement 银行对账单 $_VD@YlAp
barter transaction 易货交易,以物换物交易 t|q=NK/
basis of audit 审计依据 YU`{
basis of preparation (会计报表的)编制基础 /<C=9?Ok
book of account 账目,账簿 !9
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borrowing 借款,贷款,借债 DkI
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branch 分支,分支机构,分店 x:x QXjJ
brought forward (账户余额等的)承上年,承上期,承上页 n*1UNQp@]O
budget 预算 lDpi1]2
building 建筑物;大楼 BCbW;w8aI
business conditions 业务情况,经营情况 Ef!F;D e)A
business licence (企业等的)营业执照 c"xaN
business relation 业务关系 (07d0 <<[
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