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 m2q;^o:J
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审计词汇英汉对照 - b\V(@5
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ability to continue as a going concern 持续经营能力 f@Rpb}zg+C
acceptability 可接受性,可接受程度 n vpPmc
acceptable level of detection risk 检查风险的可接受水平 |k
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acceptance of engagement 接受委托 !QR?\9`
accepting the engagement for the first time 首次接受委托 tZu*Asx7
access to asset 对资产的接触 ^Ii \vk
according to 根据,依据,依照 {_toh/8)r
account balance 账户余额 %f_OP$;fc
account for 对……进行会计处理,核算;解释 #"p1Qea$
accounting 会计,会计学 )Z8"uRTb0
accounting advisory serve 会计咨询服务 *J
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accounting firm 会计师事务所 gUH'DS]{
accounting information 会计信息,会计资料 lc3
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accounting period 会计期间 W^d4/]
accounting policies 会计政策 yg-F
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accounting professional bodies 会计职业组织,会计职业团体 K[LVT]3 n
accounting records 会计记录 a j@C0
accounting responsibility 会计责任 nze1]3`
accounting service 会计服务 |IX`
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accounting standards 会计准则 |
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Accounting Standards for Business Enterprises 企业会计准则 &!DZW5
accounting system 会计系统 <qq'h
accounting treatment 会计处理 o(d_uJOB
accuracy 准确性,精确性 *0&4mi8
additional audit procedures 追加审计程序 uO _,n
addressee 收件人,收信人 aFr!PQp4{
Administration of State-owned Assets (the~) 国有资产管理局 3:~l2KIP4
administrative laws and regulations 行政法规 <5ft6a2fQ
adverse impact 不利影响,负面影响 H#|Z8^ *Ds
adverse opinion 反对意见 >^H'ZYzw
advisory group 咨询组,顾问组 \at-"[.
agency fee 代理费,代理费用 "ji$@b_\?
aggregate 总计,合计为…… .kbr?N,'
alternation of document and record 变造文件和记录 ])QO%
alternative audit procedures 替代审计程序,备选审计程序 4kaE}u
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amend 修改,修订 %uz|NRB=
amortisation 摊销 YV1a3
analytical capacity 分析能力 Wd^lt7(j
analytical procedures 分析性程序 Z[})40[M
annual financial statements 年度会计报表,年度财务报表 cZaF
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appendix 附录,附表 B-\,2rCC Z
applicable 适用的 /zl3&~4
applicable laws and regulations 适用的法规 4/HY[FT
application systems 应用系统 i?a,^UM5n[
apply consistently 一贯地执行,一贯地实施 wuIsO;}/9
appropriate 适当的,合适的; 1Nl&4 YLO
征用,挪用 b(|%Gbg@c
appropriate authorization 适当的授权 MK-a$~<
appropriateness of audit evidence 审计证据的适当性 W>}Qer4
approval 批准,核准 g{A3W) [ b
assertion (会计报表上的)认定;确认 <TLGfA1bC
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !B [1zE
asset 资产,财产 v:veV. y
asset restructuring 资产重组 wGOMUWAt
assignment of duties 职责的划分 2I]]WBW#:
assistant 助理,助理人员 .8T\Nr\~2
associated company 联属公司,联营公司 G *mO&:q
association 联合,结合;协会,社团 JHvFIo
assumption 假设,假定 W>p\O9BG
at a given date 在某一特定时日 U OR _M
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attestation 鉴证,公证 < 72s7*Rv
attestation service 鉴证服务 U;x1}eFT
audit adjustment 审计调整 i(M(OR/4
audit areas 审计领域 )3]83:lD2
audit conclusion 审计结论 j}|N^A_ S
audit effectiveness 审计效果 xZ^ywa_
audit efficiency 审计效率 @DfkGm[%
audit engagement letter 审计业务约定书 ; @7
audit evidence 审计证据 -@%t"8
audit fee 审计费 uIYcmF\?
audit files 审计档案 +Fk4{p
audit findings 审计中发现的事项 F3r S6_
audit implementation stage 审计实施阶段 %'{V%IXQ
audit mark 审计标识 *oEv ,I_
audit materiality 审计重要性 yD"]{
audit method 审计方法 Qy{NS.T
audit objective 审计目标,审计目的 ?JuX~{{.L
audit of financial statements 会计报表审计,财务报表审计 (y=dR1p
audit opinion 审计意见 }x:\6
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audit period 被审计期间,被审计年度 -/M9 vS
audit plan 审计计划 JZ %`%rA
audit planning 编制审计计划,制定审计计划,审计计划 beJZpg
audit planning stage 审计计划阶段 R&NpdW N
audit procedure 审计程序 MS{Hz,I,
audit programme 审计程序表,具体审计计划 g/OI|1a
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 e.h~[^zg
audit report with a qualified opinion 有保留意见的审计报告 `[X6#`<
audit report with an adverse opinion 否定意见的审计报告 !aQIh
audit report with dual dates 双重日期审计报告 .>k=A|3G
audit reporting stage 审计报告阶段 N1YgYL
audit responsibility 审计责任 pt=7~
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audit results 审计结果 ,"@w>WL<9
audit risk 审计风险 |d~B]65t
audit sampling 审计抽样 jZa25Z00
audit sampling techniques 审计抽样方法,审计抽样技术 q|n97.vD
audit strategies 审计策略 nped
audit summary 审计总结,审计小结 !IO&&\5
audit team 审计小组 .KFA218h*x
audit test 审计测试 9TqnzD
audit trail 审计轨迹
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audit work 审计工作 w|&,I4["
audit working paper 审计工作底稿 _mw13jcN]
audited financial statement 审计会计报表,已审计财务报表 La\Q'0
Auditing Guidelines (the~) 审计规范指南 J
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auditing standards 审计准则 +*n]tlk
audit-oriented working paper (审计)业务类工作底稿 6e,Apj 0
authorisation 授权 gr
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authorisation of transaction 交易的授权 :[L{KFQU
availability 可获得性 Pg7>ce
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balance 余额;差额;平衡 ';_1rh
balance sheet 资产负债表 /^d. &@*
bank 银行 '^hsH1
bank account 银行账户,银行户头 )r=9]0=
bank statement 银行对账单 b([:,T7
barter transaction 易货交易,以物换物交易 3b#L17D3_
basis of audit 审计依据 +IvNyj|
basis of preparation (会计报表的)编制基础 Pl_^nFm0
book of account 账目,账簿 <[bQo&B2 E
borrowing 借款,贷款,借债 Ny[QT*nV
branch 分支,分支机构,分店 NK 8<=
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brought forward (账户余额等的)承上年,承上期,承上页 7kdeYr~<1
budget 预算 dFzYOG1
building 建筑物;大楼 {yTpRQN~
business conditions 业务情况,经营情况 HV8I nodi
business licence (企业等的)营业执照 { E^U6@
business relation 业务关系 3+e4e
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