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 |1/8m/2Af.
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审计词汇英汉对照 =<)/lz] H
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ability to continue as a going concern 持续经营能力 DMs8B&Y=
acceptability 可接受性,可接受程度 [;4ak
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acceptable level of detection risk 检查风险的可接受水平 g\?07@Zd|
acceptance of engagement 接受委托 g>eWX*Pa|
accepting the engagement for the first time 首次接受委托 |id7@3leu
access to asset 对资产的接触 `[XH=-p
according to 根据,依据,依照 Ux{QYjFE
account balance 账户余额 5dG+>7Iy}
account for 对……进行会计处理,核算;解释 w (X}
accounting 会计,会计学 ;`kOFg#`)c
accounting advisory serve 会计咨询服务 =CS$c?
accounting firm 会计师事务所 wV{j CQ
accounting information 会计信息,会计资料 k.Gt}\6zP
accounting period 会计期间 Y5B!*+h
accounting policies 会计政策 O U9{Y9e
accounting professional bodies 会计职业组织,会计职业团体 b"`fS`@/MW
accounting records 会计记录 H!,V7R
accounting responsibility 会计责任 mo=@Zt
accounting service 会计服务 nw_|W)JVQ
accounting standards 会计准则 {{[@ X
Accounting Standards for Business Enterprises 企业会计准则 g2*}XS3
accounting system 会计系统 ,zH\P+*
accounting treatment 会计处理 I")Ud?v0)
accuracy 准确性,精确性 9$VdYw7D
additional audit procedures 追加审计程序 '%:E4oI
addressee 收件人,收信人 [nX{sM%
Administration of State-owned Assets (the~) 国有资产管理局 NNTrH\SU#
administrative laws and regulations 行政法规 SrOv*
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adverse impact 不利影响,负面影响 m7XN6zX
adverse opinion 反对意见 YnDaBpx
advisory group 咨询组,顾问组 UYQ@ub
agency fee 代理费,代理费用 QfM^J5j.M?
aggregate 总计,合计为…… W?.xtQEv
alternation of document and record 变造文件和记录 mUR[;;l
alternative audit procedures 替代审计程序,备选审计程序 ;ByCtVm2
amend 修改,修订 ?qn4ea-\P
amortisation 摊销 A e2Y\ sAV
analytical capacity 分析能力 66+]D4(k
analytical procedures 分析性程序 3+:NX6Ewb*
annual financial statements 年度会计报表,年度财务报表 }v?l0Gk(
appendix 附录,附表 d~QJ}a
applicable 适用的
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applicable laws and regulations 适用的法规 %$Q!'+YW
application systems 应用系统 y^kC2DS
apply consistently 一贯地执行,一贯地实施 >qGWDCKr
appropriate 适当的,合适的; $U. 2"
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appropriate authorization 适当的授权 S_VzmCi
appropriateness of audit evidence 审计证据的适当性 rEU1
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approval 批准,核准 ^<v.=
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assertion (会计报表上的)认定;确认 ,5K&f\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 M$f
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asset 资产,财产 I>-}ys`[
asset restructuring 资产重组 !4t%\N6Ib
assignment of duties 职责的划分 a"
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assistant 助理,助理人员
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associated company 联属公司,联营公司 cmaha%3d
association 联合,结合;协会,社团 F%{z EANm
assumption 假设,假定 hKsx7`[
at a given date 在某一特定时日 WFS6N.Ap
attestation 鉴证,公证 T).}~i;!
attestation service 鉴证服务
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audit adjustment 审计调整 J
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audit areas 审计领域 =umF C[.W
audit conclusion 审计结论 Tilr%D(Q
audit effectiveness 审计效果 A?)(^
audit efficiency 审计效率 6Hd^qouid
audit engagement letter 审计业务约定书 *t={9h
audit evidence 审计证据 H-X5A\\5
audit fee 审计费 WCp[6g&%O
audit files 审计档案 '64/2x
audit findings 审计中发现的事项 /T6Te<68^
audit implementation stage 审计实施阶段 :n
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audit mark 审计标识 *S Z]xrs
audit materiality 审计重要性 ~H]d9C
audit method 审计方法 mj9]M?]
audit objective 审计目标,审计目的 %U1HvmyK
audit of financial statements 会计报表审计,财务报表审计 ^4saB+qm
audit opinion 审计意见 =)]RD%Oq
audit period 被审计期间,被审计年度 -OfAl~ 4
audit plan 审计计划 rj5)b:c}
audit planning 编制审计计划,制定审计计划,审计计划 1fF\k#BE-%
audit planning stage 审计计划阶段 vha@YP
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audit procedure 审计程序 lPl JL`e
audit programme 审计程序表,具体审计计划 >v%UV:7ap
audit report 审计报告 i{J[;rV9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 8mX:*$qm:
audit report with a qualified opinion 有保留意见的审计报告 wo^1%:@/2
audit report with an adverse opinion 否定意见的审计报告 b1ZHfe:
audit report with dual dates 双重日期审计报告 _ `7[}M~
audit reporting stage 审计报告阶段 _&xkj8O
audit responsibility 审计责任 ^^)\|kW?
audit results 审计结果 8}^ym^H|j
audit risk 审计风险 w Kz*)C
audit sampling 审计抽样 _'s5FlZq
audit sampling techniques 审计抽样方法,审计抽样技术 x/92],.Mz
audit strategies 审计策略 ?
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audit summary 审计总结,审计小结 6M8(KN^
audit team 审计小组 9x9E+DG#(
audit test 审计测试 uQW d1>
audit trail 审计轨迹 Zt4 r_7
audit work 审计工作 ;[Hrpl
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audit working paper 审计工作底稿 y"nCT3
audited financial statement 审计会计报表,已审计财务报表 Gv\fF;,R
Auditing Guidelines (the~) 审计规范指南 8@I.\u)0
auditing standards 审计准则 6r,zOs-I]
audit-oriented working paper (审计)业务类工作底稿 E95VR?nUg
authorisation 授权 An
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authorisation of transaction 交易的授权 Lismo#
availability 可获得性 jbTyM"Y
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balance 余额;差额;平衡 nSU7,K`PM
balance sheet 资产负债表 sY'dN_F
bank 银行 cuQ=bRIb
bank account 银行账户,银行户头
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bank statement 银行对账单 :#W>lq@H
barter transaction 易货交易,以物换物交易 #D
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basis of audit 审计依据 \G1(r=fU
basis of preparation (会计报表的)编制基础 &44?k:
book of account 账目,账簿 nL!nzA
borrowing 借款,贷款,借债 m^,3jssdA
branch 分支,分支机构,分店 gr$H?|n l
brought forward (账户余额等的)承上年,承上期,承上页 * (<3 oIRS
budget 预算 9}Zi_xK&|e
building 建筑物;大楼 T}A{Xu*:+H
business conditions 业务情况,经营情况 ;4
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business licence (企业等的)营业执照 aeF^&F0
business relation 业务关系 YA^g[,
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