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 kmwFw>#
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审计词汇英汉对照 V!p;ME
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ability to continue as a going concern 持续经营能力 f`cO5lP/:)
acceptability 可接受性,可接受程度 :B
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acceptable level of detection risk 检查风险的可接受水平 ``{xm1GK
acceptance of engagement 接受委托 HUH=Y;
accepting the engagement for the first time 首次接受委托 SX#ATf6#
access to asset 对资产的接触 t+
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according to 根据,依据,依照 G9;WO*
account balance 账户余额 :7gIm|2"]
account for 对……进行会计处理,核算;解释 {>#Ya;E
accounting 会计,会计学 YRFM1?*
accounting advisory serve 会计咨询服务 \O5
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accounting firm 会计师事务所 B4%W,F:@
accounting information 会计信息,会计资料 h1xYQF_`Z
accounting period 会计期间
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accounting policies 会计政策 p4=^
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accounting professional bodies 会计职业组织,会计职业团体 *`[LsG]ZF
accounting records 会计记录 8WMC ~
accounting responsibility 会计责任 GKX#-zsh79
accounting service 会计服务 ?o2L
accounting standards 会计准则 ebf0;1!
Accounting Standards for Business Enterprises 企业会计准则 B|tP3<
accounting system 会计系统 i -+B{H
accounting treatment 会计处理 n,`&f~tap
accuracy 准确性,精确性 "Mth<%i
additional audit procedures 追加审计程序 cYK3>p
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addressee 收件人,收信人 AyddkjX
Administration of State-owned Assets (the~) 国有资产管理局 -g~$HTsGm
administrative laws and regulations 行政法规 |#k1a:
adverse impact 不利影响,负面影响 |,
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adverse opinion 反对意见 1r$q $\
advisory group 咨询组,顾问组 {=TD^>?
agency fee 代理费,代理费用 vb# d%1b5
aggregate 总计,合计为…… w1[F]|
alternation of document and record 变造文件和记录 ?g1%-F+
alternative audit procedures 替代审计程序,备选审计程序 *g7dB2{
amend 修改,修订 pl5!Ih6
amortisation 摊销 CQS34&G$a
analytical capacity 分析能力 o}<}zTU
analytical procedures 分析性程序 k@^)>J^
annual financial statements 年度会计报表,年度财务报表 @X:P`?("^
appendix 附录,附表 e(cctC|l
applicable 适用的 L0}"H
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applicable laws and regulations 适用的法规 E
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application systems 应用系统 {{j?3O //
apply consistently 一贯地执行,一贯地实施 P'[w9'B
appropriate 适当的,合适的; 1Nv_;p.{
征用,挪用 : -OHD#>%
appropriate authorization 适当的授权 |dXmg13( -
appropriateness of audit evidence 审计证据的适当性 M%Ov6u<I8
approval 批准,核准 Y<l{DmrsA
assertion (会计报表上的)认定;确认 b2hB'!m
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Pn0V{SJOJ%
asset 资产,财产 ~u3E+w
asset restructuring 资产重组 F]xo *
assignment of duties 职责的划分 ,u/GA<'#M
assistant 助理,助理人员 El,p}Bi.
associated company 联属公司,联营公司 al1Uf]xh
association 联合,结合;协会,社团 *:wu{3g}M`
assumption 假设,假定 w[t!?(![>
at a given date 在某一特定时日 z>~Hc8*]3
attestation 鉴证,公证 |oa9 g2
attestation service 鉴证服务 -
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audit adjustment 审计调整 r\Zz=~![<
audit areas 审计领域
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audit conclusion 审计结论 s-[ _%
audit effectiveness 审计效果 vn7<>k>dx
audit efficiency 审计效率 ex1b jM7
audit engagement letter 审计业务约定书 ?J
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audit evidence 审计证据 UT%^!@u
audit fee 审计费 h5>JBLawQP
audit files 审计档案 pPUKx=d
audit findings 审计中发现的事项 6Dwj^e0
audit implementation stage 审计实施阶段 1d,;e:=j
audit mark 审计标识 Y;G+jC8
audit materiality 审计重要性 "aHA6zTB
audit method 审计方法 g^
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audit objective 审计目标,审计目的 se2ay_<F+
audit of financial statements 会计报表审计,财务报表审计 pbt/i+!
audit opinion 审计意见 va[@XGaC3
audit period 被审计期间,被审计年度 1*, f
audit plan 审计计划 @|sDb?J
audit planning 编制审计计划,制定审计计划,审计计划 /Ii a >XY
audit planning stage 审计计划阶段 *H8(G%a!^
audit procedure 审计程序 lku}I4
audit programme 审计程序表,具体审计计划 eKsc ["
audit report 审计报告 _Gvn1"l
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1--_E,Su>
audit report with a qualified opinion 有保留意见的审计报告 g)nsP
audit report with an adverse opinion 否定意见的审计报告 MIGcV9hf
audit report with dual dates 双重日期审计报告 .-Yhpw>f
audit reporting stage 审计报告阶段 kWZ?86!
audit responsibility 审计责任 0rP`BK|
audit results 审计结果 HG{r\jh
audit risk 审计风险 E|P
audit sampling 审计抽样 3=SIIMp7=
audit sampling techniques 审计抽样方法,审计抽样技术 }&M
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audit strategies 审计策略 d2Pqi* K
audit summary 审计总结,审计小结 R9%Um6
audit team 审计小组 KF(N=?KO
audit test 审计测试 u czOSd
audit trail 审计轨迹 ?VaWOwWI
audit work 审计工作 kwF4I
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audit working paper 审计工作底稿 ziPE(B
audited financial statement 审计会计报表,已审计财务报表 .s Ci9d
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Auditing Guidelines (the~) 审计规范指南 '[V}]Z>-
auditing standards 审计准则 g:V8"'
audit-oriented working paper (审计)业务类工作底稿 ?Zu2=<DU
authorisation 授权 fsRRnD
authorisation of transaction 交易的授权 HuzHXn)
availability 可获得性 K)=<hL
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balance 余额;差额;平衡 >..C^8 "
balance sheet 资产负债表 KVQ|l,E,
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bank 银行 rRgP/E#_
bank account 银行账户,银行户头 [ed6n@/O@
bank statement 银行对账单 7S'3U}Y>VX
barter transaction 易货交易,以物换物交易 Ky(=O1Ufu
basis of audit 审计依据 " b?1Yc-
basis of preparation (会计报表的)编制基础 JWzN 'a R
book of account 账目,账簿 cVk&Yp;[*
borrowing 借款,贷款,借债 P4
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branch 分支,分支机构,分店 kIR?r0_<G6
brought forward (账户余额等的)承上年,承上期,承上页 wd86
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budget 预算 -SO`wL NV
building 建筑物;大楼 oVDqX=G
business conditions 业务情况,经营情况 afE`GG-
business licence (企业等的)营业执照 |1M+FBT$w
business relation 业务关系 dB`3"aSN7
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