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 HWbBChDF
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审计词汇英汉对照 s>J3\PC
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ability to continue as a going concern 持续经营能力 :|($,3*
acceptability 可接受性,可接受程度 0~i q G
acceptable level of detection risk 检查风险的可接受水平 >C^/,/%v
acceptance of engagement 接受委托 jaa/k@OG
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 JJNmpUJ
according to 根据,依据,依照 mS7E_A8
account balance 账户余额 uXP-
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account for 对……进行会计处理,核算;解释 Xa*?<(^`
accounting 会计,会计学 e@+v9Bs]q
accounting advisory serve 会计咨询服务 |$ w0+bV*
accounting firm 会计师事务所 ;>/ipnx
accounting information 会计信息,会计资料 V%o#AfMI_
accounting period 会计期间 JOgmF_(>Z
accounting policies 会计政策 JchA=n
accounting professional bodies 会计职业组织,会计职业团体 af^@
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accounting records 会计记录 T:'+6
accounting responsibility 会计责任 1J+3a-0
accounting service 会计服务 `x< 0A
accounting standards 会计准则 y8D 8Y8B
Accounting Standards for Business Enterprises 企业会计准则 @|]iSD&T
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accounting system 会计系统 X%35XC.n
accounting treatment 会计处理 q"l>`KCG`
accuracy 准确性,精确性 dc)wu]
additional audit procedures 追加审计程序 Ol_/uy1r[
addressee 收件人,收信人 K.r!?cfv
Administration of State-owned Assets (the~) 国有资产管理局 |y'b217t
administrative laws and regulations 行政法规 O{*GW0}55
adverse impact 不利影响,负面影响 }o{!}g9
adverse opinion 反对意见 Ta,u-!/I
advisory group 咨询组,顾问组 ew
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agency fee 代理费,代理费用 Do(PdF6A
aggregate 总计,合计为…… xz="|HD);
alternation of document and record 变造文件和记录 LP8o7%sv!
alternative audit procedures 替代审计程序,备选审计程序 U0zW9jB
amend 修改,修订 "1\(ZKG8^Q
amortisation 摊销 V9gVn?O0
analytical capacity 分析能力 yCZ2^P!a
analytical procedures 分析性程序 *SXSF95
annual financial statements 年度会计报表,年度财务报表 ^
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appendix 附录,附表 K"G(?<>~4c
applicable 适用的 @t "~
applicable laws and regulations 适用的法规 ?F!W#
application systems 应用系统 37,L**Dgs
apply consistently 一贯地执行,一贯地实施 N.k+AQb
appropriate 适当的,合适的; %oMWcgsdJi
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appropriate authorization 适当的授权 v5P*<U Ax
appropriateness of audit evidence 审计证据的适当性 fWqv3nY^
approval 批准,核准 4$qNcMdz
assertion (会计报表上的)认定;确认 S/KVN(Z
assessed level of control risk 对控制风险的评估,控制风险的评估水平 j#4+-
asset 资产,财产 PV?1g|tYv
asset restructuring 资产重组 Hs.6;|0%
assignment of duties 职责的划分
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assistant 助理,助理人员 _95- -\
associated company 联属公司,联营公司 )Fw
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association 联合,结合;协会,社团 5XhK#X%:A
assumption 假设,假定
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at a given date 在某一特定时日 @G7w(>_T3
attestation 鉴证,公证 ~r{\WZ.
attestation service 鉴证服务 6sO
audit adjustment 审计调整 [BJ$|[11
audit areas 审计领域 X!7cz t
audit conclusion 审计结论 wE-Ji<1HJ
audit effectiveness 审计效果 dxk;@Tz
audit efficiency 审计效率 n.=e)*
audit engagement letter 审计业务约定书 tCd{G
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audit evidence 审计证据 NKupOJJq
audit fee 审计费 TXZ(mj?
audit files 审计档案 ]Y?{$M
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audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 :|*Gnu
audit mark 审计标识 c,+L +
audit materiality 审计重要性 )Ix-5084
audit method 审计方法 u^j8
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audit objective 审计目标,审计目的 '-$))AdD
audit of financial statements 会计报表审计,财务报表审计 9;>@"e21R
audit opinion 审计意见 x*5 Ch~<k
audit period 被审计期间,被审计年度 BG(R=,
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audit plan 审计计划 R4z<Xf:!
audit planning 编制审计计划,制定审计计划,审计计划 5bu[}mJ
audit planning stage 审计计划阶段 !$%/
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audit procedure 审计程序 Y&K<{KA\4
audit programme 审计程序表,具体审计计划 )nf=eU4|
audit report 审计报告 J3]qg.B%z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .(TQ5/
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audit report with a qualified opinion 有保留意见的审计报告 CVyx lc>
audit report with an adverse opinion 否定意见的审计报告 =DeHxPv}f
audit report with dual dates 双重日期审计报告 uz
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audit reporting stage 审计报告阶段 0A#9C09
audit responsibility 审计责任 XhHel|!g:
audit results 审计结果 0~PXa(!^K
audit risk 审计风险 B,BOzpb(
audit sampling 审计抽样 !mpMa]G3
audit sampling techniques 审计抽样方法,审计抽样技术 4Zv.[V]iOO
audit strategies 审计策略 J};u25:}
audit summary 审计总结,审计小结 doxdRYKL
audit team 审计小组 !0>!tW
audit test 审计测试 F]URf&U
audit trail 审计轨迹 Q2_WH)J 3
audit work 审计工作 w /Bn2b
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audit working paper 审计工作底稿 ft~|
audited financial statement 审计会计报表,已审计财务报表 5WtQwN~
Auditing Guidelines (the~) 审计规范指南 +l[Z2mW
auditing standards 审计准则 <wd4^Vr!2
audit-oriented working paper (审计)业务类工作底稿 Z>>gXh<e[
authorisation 授权 t5X G^3X@
authorisation of transaction 交易的授权 N+C%Z[gt[
availability 可获得性 @&i#S}%/
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balance 余额;差额;平衡 $ly#zQR
balance sheet 资产负债表 m<,y-bQ*(
bank 银行 1{\,5U&
bank account 银行账户,银行户头 xy-$v
bank statement 银行对账单 IDiUn!6Q
barter transaction 易货交易,以物换物交易 )DklOEO
basis of audit 审计依据 d
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basis of preparation (会计报表的)编制基础 <manv8*6
book of account 账目,账簿 _4XoUE\\
borrowing 借款,贷款,借债 t9$AvE#a!=
branch 分支,分支机构,分店 8vX*SrM
brought forward (账户余额等的)承上年,承上期,承上页 m&8U4uHN
budget 预算 O>b&-U"R
building 建筑物;大楼 0%qctZy
business conditions 业务情况,经营情况 A^= Hu,"e
business licence (企业等的)营业执照 W=;(t
business relation 业务关系 mhJOR'2
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