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 Pb~S{):
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审计词汇英汉对照 =h&^X>!
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ability to continue as a going concern 持续经营能力 Wh4lz~D\@
acceptability 可接受性,可接受程度 >|rL0
acceptable level of detection risk 检查风险的可接受水平 54 8@._-S
acceptance of engagement 接受委托 $iF7hyZ
accepting the engagement for the first time 首次接受委托 6zNN 8
access to asset 对资产的接触 8 zY)0
according to 根据,依据,依照
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account balance 账户余额 9(
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account for 对……进行会计处理,核算;解释 C3memimN
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 UbuxD }
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accounting firm 会计师事务所 (8>k_
accounting information 会计信息,会计资料 Rdv"Aj:
accounting period 会计期间 ~ 01]VA
accounting policies 会计政策 pYa<u,>pN
accounting professional bodies 会计职业组织,会计职业团体 979L] H#
accounting records 会计记录 ^.<IT"
accounting responsibility 会计责任 SE/@ l
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accounting service 会计服务 xr?r3Y~^e
accounting standards 会计准则 JUXK}0d%eN
Accounting Standards for Business Enterprises 企业会计准则 4<O[d
accounting system 会计系统 h
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accounting treatment 会计处理 .}0Cg2W
accuracy 准确性,精确性 "iKK&%W
additional audit procedures 追加审计程序 +
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addressee 收件人,收信人 >MhkNy
Administration of State-owned Assets (the~) 国有资产管理局 ^^%*2^
administrative laws and regulations 行政法规 X'
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adverse impact 不利影响,负面影响 oF3#]6`;/
adverse opinion 反对意见 "fmJ;W;#1
advisory group 咨询组,顾问组 lc/2!:g
agency fee 代理费,代理费用 :r~? Z6gK
aggregate 总计,合计为…… R.RCa$
alternation of document and record 变造文件和记录 ?pVODnP k
alternative audit procedures 替代审计程序,备选审计程序 !}vz_6)
amend 修改,修订 J5l:_hZUV
amortisation 摊销 $4eogI7N>w
analytical capacity 分析能力 mqE&phF,
analytical procedures 分析性程序 8EP^M~rv
annual financial statements 年度会计报表,年度财务报表 cq!>B{
appendix 附录,附表 ao,LP,_
applicable 适用的 S5uV\Y/A
applicable laws and regulations 适用的法规 N
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application systems 应用系统 >uUbWKn3
apply consistently 一贯地执行,一贯地实施 VWNmqeP
appropriate 适当的,合适的; I
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appropriate authorization 适当的授权 Fs=nAn#
appropriateness of audit evidence 审计证据的适当性 1o$<pZZ
approval 批准,核准 _=cMa's
assertion (会计报表上的)认定;确认 .rMGI"
assessed level of control risk 对控制风险的评估,控制风险的评估水平 k r/[|.bq
asset 资产,财产 F4:ssy^
asset restructuring 资产重组 ",K6zALJ
assignment of duties 职责的划分 czT$mKj3
assistant 助理,助理人员 q=
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associated company 联属公司,联营公司 g;*~xo
association 联合,结合;协会,社团 1 8&^k|
assumption 假设,假定 T0G
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at a given date 在某一特定时日 pQqZ4L6v
attestation 鉴证,公证 IYrO;
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attestation service 鉴证服务 i.'f<z$<
audit adjustment 审计调整 q_I ''L
audit areas 审计领域 R!- RSkB
audit conclusion 审计结论 #2`tsZ]=I
audit effectiveness 审计效果 x JepDCUJ>
audit efficiency 审计效率 /]vg_&)=
audit engagement letter 审计业务约定书 a{{([uZ
audit evidence 审计证据 .E@yB`AR
audit fee 审计费 bS0LjvY9g
audit files 审计档案 ]~|zY5i!
audit findings 审计中发现的事项 k3e
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audit implementation stage 审计实施阶段 <7)@Jds\
audit mark 审计标识 _E
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audit materiality 审计重要性 ~Ipl'cE
audit method 审计方法 xvW+;3;
audit objective 审计目标,审计目的 jF'S"_/?
audit of financial statements 会计报表审计,财务报表审计 jd$lu^>I
audit opinion 审计意见 $A ( #^&
audit period 被审计期间,被审计年度 _jr%s
audit plan 审计计划 K.1#cf
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audit planning 编制审计计划,制定审计计划,审计计划 {o;J'yjre1
audit planning stage 审计计划阶段 iHR?]]RF
audit procedure 审计程序 Iunt!L
audit programme 审计程序表,具体审计计划 "Z,'NL>&
audit report 审计报告 Hm*n,8_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4|*_mC
audit report with a qualified opinion 有保留意见的审计报告 x0
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audit report with an adverse opinion 否定意见的审计报告 5Rc
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audit report with dual dates 双重日期审计报告 uWgY+T
audit reporting stage 审计报告阶段 K0b(D8!
audit responsibility 审计责任 PInU-"gG
audit results 审计结果 tcmG>^YM
audit risk 审计风险 OI1&Z4Lx
audit sampling 审计抽样 (LGx;9S?
audit sampling techniques 审计抽样方法,审计抽样技术 5z=;q!3
audit strategies 审计策略 gx#TRp}-
audit summary 审计总结,审计小结 x!
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audit team 审计小组 8Kv=Zp,?`
audit test 审计测试 $n>.;CV
audit trail 审计轨迹 3'IF?](]U
audit work 审计工作 [NyR$yD{
audit working paper 审计工作底稿 X}_kLfP/9
audited financial statement 审计会计报表,已审计财务报表 #W*5=Cf
Auditing Guidelines (the~) 审计规范指南 <r_ldkZ
auditing standards 审计准则 D4[t@*m>7
audit-oriented working paper (审计)业务类工作底稿 zQ5'q
authorisation 授权
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authorisation of transaction 交易的授权 \V}?K0#bt
availability 可获得性 Q]66v$
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balance 余额;差额;平衡 1s/t}J~zZ
balance sheet 资产负债表 eG =Hyc
bank 银行 NRg
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bank account 银行账户,银行户头 auK*\Wjm?
bank statement 银行对账单 ]uG9WT6l
barter transaction 易货交易,以物换物交易 _e7Y
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basis of audit 审计依据 tg.[.vKs
basis of preparation (会计报表的)编制基础 R:fERj<s
book of account 账目,账簿 +VCG/J
borrowing 借款,贷款,借债 =0
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branch 分支,分支机构,分店 !^:b?M
brought forward (账户余额等的)承上年,承上期,承上页 #2^eGhwnI
budget 预算 sWa`-gc
building 建筑物;大楼 MV'q_{J
business conditions 业务情况,经营情况 .}=gr+<bf
business licence (企业等的)营业执照 bXmX@A$#Io
business relation 业务关系 4|ML#aRz
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