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 s u]x
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审计词汇英汉对照 Y>*{(QD
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ability to continue as a going concern 持续经营能力 4%/iu)nx
acceptability 可接受性,可接受程度 c`
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acceptable level of detection risk 检查风险的可接受水平 ndEW$?W,
acceptance of engagement 接受委托 >D'Kt?L<]m
accepting the engagement for the first time 首次接受委托 NMYkEz(&R
access to asset 对资产的接触 6j9P`#Lt
according to 根据,依据,依照 >(Mu9ie*`
account balance 账户余额 )*_4=-8H
account for 对……进行会计处理,核算;解释 6|*em4
accounting 会计,会计学 JR='c)6:
accounting advisory serve 会计咨询服务 ni$7)YcF
accounting firm 会计师事务所 <t[WHDO`
accounting information 会计信息,会计资料 S EdNH.|I
accounting period 会计期间 A%S6&!I:(
accounting policies 会计政策 c%,~1l
accounting professional bodies 会计职业组织,会计职业团体 v^_OX$=,
accounting records 会计记录 %,Fx qw
accounting responsibility 会计责任 #?h#R5:0
accounting service 会计服务 p:]kH
accounting standards 会计准则 NYbeIfL
Accounting Standards for Business Enterprises 企业会计准则 Dg]( ?^
accounting system 会计系统 |`d5Y#26
accounting treatment 会计处理 ^|KX)g
accuracy 准确性,精确性 VY }?Nb<&
additional audit procedures 追加审计程序 "Xq.b"N{*
addressee 收件人,收信人 ,1+AfI
Administration of State-owned Assets (the~) 国有资产管理局 G
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administrative laws and regulations 行政法规 > D:(HWL
adverse impact 不利影响,负面影响 ?ysC7((
adverse opinion 反对意见 ^b-o
advisory group 咨询组,顾问组 $7%e|0jC
agency fee 代理费,代理费用 RM2<%$
aggregate 总计,合计为…… 8jyg1NN D
alternation of document and record 变造文件和记录 D&KD5_Sw
alternative audit procedures 替代审计程序,备选审计程序 XBi}hT
amend 修改,修订 e-vwve
amortisation 摊销 kI5`[\
analytical capacity 分析能力
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analytical procedures 分析性程序 F)x^AJie
annual financial statements 年度会计报表,年度财务报表 `em}vdY
appendix 附录,附表 *,Bo $:(n
applicable 适用的 `4V_I%lJ&
applicable laws and regulations 适用的法规 mouLjT&p
application systems 应用系统 9Yg=4>#$
apply consistently 一贯地执行,一贯地实施 <4!SQgL
appropriate 适当的,合适的; e)I-|Q4^%
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appropriate authorization 适当的授权 tY=sl_
appropriateness of audit evidence 审计证据的适当性 ^^M
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approval 批准,核准 sBozz #
assertion (会计报表上的)认定;确认 MH;5gC@
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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 lFMQT
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asset 资产,财产 R~nbJx$
asset restructuring 资产重组 #Fx$x#Gc@y
assignment of duties 职责的划分 nZ>8r
assistant 助理,助理人员 biZwxP3
associated company 联属公司,联营公司
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association 联合,结合;协会,社团
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assumption 假设,假定 LIM
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at a given date 在某一特定时日 fh rS7f'Zd
attestation 鉴证,公证 /(#;(]
attestation service 鉴证服务 )@"iWQ3K
audit adjustment 审计调整 L~nVoKY*V
audit areas 审计领域 rSGp]W|
audit conclusion 审计结论 1&_93
audit effectiveness 审计效果 d^5OB8t
audit efficiency 审计效率 ,'~8{,h5
audit engagement letter 审计业务约定书 q$>/~aVM
audit evidence 审计证据 +k=BD s
audit fee 审计费 t;ZA}>/
audit files 审计档案 9H$$Og
audit findings 审计中发现的事项 _=ani9E]uF
audit implementation stage 审计实施阶段 6ybpPls
audit mark 审计标识 e))fbv&V
audit materiality 审计重要性 .GG6wL<$?
audit method 审计方法 l (;~9u0sa
audit objective 审计目标,审计目的 }cDw9;~D
audit of financial statements 会计报表审计,财务报表审计 7s#,.(s
audit opinion 审计意见 dW
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audit period 被审计期间,被审计年度 <w@z iUr
audit plan 审计计划 j*uc$hC"
audit planning 编制审计计划,制定审计计划,审计计划 P GTi-o}
audit planning stage 审计计划阶段 bB01aiUw@l
audit procedure 审计程序 7GN>o@ t
audit programme 审计程序表,具体审计计划 w9QY2v,
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audit report 审计报告 cuenDw=eC
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?f{{{0$S
audit report with a qualified opinion 有保留意见的审计报告 Gj Ds,9@f
audit report with an adverse opinion 否定意见的审计报告 qY^OO~[
audit report with dual dates 双重日期审计报告 Kh{C$b
audit reporting stage 审计报告阶段 v6r,2Va/
audit responsibility 审计责任 ;|(
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audit results 审计结果 oqu;
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audit risk 审计风险 19.+"H
audit sampling 审计抽样 y7)s0g>%H
audit sampling techniques 审计抽样方法,审计抽样技术 3yT7;~vPj
audit strategies 审计策略 C'4gve 7!
audit summary 审计总结,审计小结 FdT@}
audit team 审计小组 \F_~?$
audit test 审计测试 eC+S'Jgf
audit trail 审计轨迹 x8L$T (^
audit work 审计工作 R $vo
audit working paper 审计工作底稿 xl.iI$P
audited financial statement 审计会计报表,已审计财务报表 oA_T9uh[
Auditing Guidelines (the~) 审计规范指南 zT;F4_p3G-
auditing standards 审计准则 N@Ie VF
audit-oriented working paper (审计)业务类工作底稿 [ArPoJt
authorisation 授权 Ns^[Hb[b'
authorisation of transaction 交易的授权 ]xO`c
availability 可获得性 BT?)-wS
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balance 余额;差额;平衡 &~ =q1?
balance sheet 资产负债表 a>1_|QB.
bank 银行 xj/Iq<'R*O
bank account 银行账户,银行户头 0(+3
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bank statement 银行对账单 \\\%pBT7]\
barter transaction 易货交易,以物换物交易 2(5HPRQ
basis of audit 审计依据 ;xp^FK
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basis of preparation (会计报表的)编制基础 1trk
book of account 账目,账簿 N{6
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borrowing 借款,贷款,借债 MoIq)5/
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 3zV{cm0
budget 预算 F(
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building 建筑物;大楼 e -sZ_<GH
business conditions 业务情况,经营情况 +YS0yTWeX
business licence (企业等的)营业执照 <,r(^Ntz
business relation 业务关系 s\7]"3:wD
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