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 j
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审计词汇英汉对照 > ?<C+ZHh
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ability to continue as a going concern 持续经营能力 mrId`<L5l{
acceptability 可接受性,可接受程度 OM 4,Sevk
acceptable level of detection risk 检查风险的可接受水平 yVl?gGgh
acceptance of engagement 接受委托 Nlk'
accepting the engagement for the first time 首次接受委托 ar[*!:!
access to asset 对资产的接触 #azD&6`
according to 根据,依据,依照 '
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account balance 账户余额 -1 <*mbb0
account for 对……进行会计处理,核算;解释 f]37Xl%I
accounting 会计,会计学 iU9> qJ]
accounting advisory serve 会计咨询服务 3+d_5l;m)
accounting firm 会计师事务所 XXA1%Lw%
accounting information 会计信息,会计资料 CH4 ~9mmE
accounting period 会计期间 9~6)u=4sS"
accounting policies 会计政策 C3z#A3&J
accounting professional bodies 会计职业组织,会计职业团体 -3T~+
accounting records 会计记录 k.("<)
accounting responsibility 会计责任 Jrm 9,7/
accounting service 会计服务 y;1l].L
accounting standards 会计准则 yx&'W_Q@
Accounting Standards for Business Enterprises 企业会计准则 uSU[Y,'x
accounting system 会计系统 r'~^BLT`#
accounting treatment 会计处理 'v:%} qMv
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 OD`?BM
addressee 收件人,收信人 W*/0[|n*
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 NvU~? WN
adverse opinion 反对意见 DU=rsePWE
advisory group 咨询组,顾问组 C)8>_PY[M
agency fee 代理费,代理费用 R1lC_G]
aggregate 总计,合计为…… Tye[iJ
alternation of document and record 变造文件和记录 mZ^ev;
alternative audit procedures 替代审计程序,备选审计程序 fBRU4q=^T
amend 修改,修订 S=.7$PY
amortisation 摊销 i |IG
analytical capacity 分析能力 ubZcpqm?Q
analytical procedures 分析性程序 *oca
annual financial statements 年度会计报表,年度财务报表 l1MVC@'pvP
appendix 附录,附表
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applicable 适用的 5y%-K=d
applicable laws and regulations 适用的法规 N6wCCXd
application systems 应用系统 E3==gYCe*
apply consistently 一贯地执行,一贯地实施 mf\eg`'4?
appropriate 适当的,合适的; kjVJ!R\
征用,挪用 xhmrep6+<
appropriate authorization 适当的授权 TEY n^/n~
appropriateness of audit evidence 审计证据的适当性 jt? .g'
approval 批准,核准 i9Tq h
assertion (会计报表上的)认定;确认 x{.+i'
assessed level of control risk 对控制风险的评估,控制风险的评估水平 DpZO$5.Ec+
asset 资产,财产 y_e$W3bON,
asset restructuring 资产重组 wSwDhOX=
assignment of duties 职责的划分 H:jx_
assistant 助理,助理人员 sN%#e+(=
associated company 联属公司,联营公司 - IF3'VG
association 联合,结合;协会,社团 h.ln%6:d
assumption 假设,假定 C~:@ETcbil
at a given date 在某一特定时日 ;"N4Yflz
attestation 鉴证,公证 zIE{U
attestation service 鉴证服务 J jp)%c#_
audit adjustment 审计调整 WXzSf.8p|
audit areas 审计领域 aF
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audit conclusion 审计结论 ~R!M.gY[rK
audit effectiveness 审计效果 |1[3RnGS
audit efficiency 审计效率 swGp{wJ
audit engagement letter 审计业务约定书 eK)R=M@i
audit evidence 审计证据 *(>,\8OVf
audit fee 审计费 <*'%Xgm
audit files 审计档案 ^}PG*h|
audit findings 审计中发现的事项 Jv+N/+M47
audit implementation stage 审计实施阶段 f+K vym.
audit mark 审计标识 9z0G0QW[
audit materiality 审计重要性 {Jx-Zo>'
audit method 审计方法 fKYR DGn
audit objective 审计目标,审计目的 ZJ
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audit of financial statements 会计报表审计,财务报表审计 i3[%]_eP.
audit opinion 审计意见 QO&{Jx.^[
audit period 被审计期间,被审计年度 do$+ Eh
audit plan 审计计划 *@1(!A
audit planning 编制审计计划,制定审计计划,审计计划 B2/d%B
audit planning stage 审计计划阶段 #FNSE*Y
audit procedure 审计程序 :fx^{N!T
audit programme 审计程序表,具体审计计划 + <4gJoI
audit report 审计报告 Jdc{H/10
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |DBj<|SX
audit report with a qualified opinion 有保留意见的审计报告 uihU)]+@t/
audit report with an adverse opinion 否定意见的审计报告 b$W~w*O
audit report with dual dates 双重日期审计报告 Xvr7qowL
audit reporting stage 审计报告阶段 "!F%X%/
audit responsibility 审计责任 j'QPJ(`~1l
audit results 审计结果 ;ifPqLkO
audit risk 审计风险 &h<\jqN/
audit sampling 审计抽样 i]
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audit sampling techniques 审计抽样方法,审计抽样技术 mY1Gm|
audit strategies 审计策略 61
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audit summary 审计总结,审计小结 BJNZH# "
audit team 审计小组 L%Mj{fJ>Wm
audit test 审计测试 ]I<w;.z
audit trail 审计轨迹 bK69Rb@\A
audit work 审计工作 e\7AtlW"
audit working paper 审计工作底稿 5ca!JLs
audited financial statement 审计会计报表,已审计财务报表 =euMOs
Auditing Guidelines (the~) 审计规范指南 x=VLTH/oo
auditing standards 审计准则 L}M%z9K`h
audit-oriented working paper (审计)业务类工作底稿 9
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authorisation 授权 z55g'+Kab
authorisation of transaction 交易的授权 +
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availability 可获得性 \~BYY|UB;W
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balance 余额;差额;平衡 5>!I6[{
balance sheet 资产负债表 pt_]&3\e
bank 银行 B{hV|2
bank account 银行账户,银行户头 l&Cy K#B:\
bank statement 银行对账单 %+: $uk[
barter transaction 易货交易,以物换物交易 y)K!l:X
basis of audit 审计依据 >z|bQW#2
basis of preparation (会计报表的)编制基础 s/\<;g:u^
book of account 账目,账簿 k((kx:
borrowing 借款,贷款,借债 4L _AhX7
branch 分支,分支机构,分店 k@
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brought forward (账户余额等的)承上年,承上期,承上页 wvcj
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budget 预算 w/,A@fLL
building 建筑物;大楼 *ORa@x
business conditions 业务情况,经营情况 S[5OTwa8L
business licence (企业等的)营业执照 -2qI2Z
business relation 业务关系 Q79WGW
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