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 1P]J3o
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 %<~Ewno T
acceptability 可接受性,可接受程度 2tU3p<[
acceptable level of detection risk 检查风险的可接受水平 'q}Ud10c
acceptance of engagement 接受委托 eg~
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accepting the engagement for the first time 首次接受委托 5REH`-
access to asset 对资产的接触 Eq@sU?j
according to 根据,依据,依照 hGFi|9/-u
account balance 账户余额 !fs ~ >
account for 对……进行会计处理,核算;解释 :] Wn26z)
accounting 会计,会计学 )t~ad]oM
accounting advisory serve 会计咨询服务 $%U}k=-
accounting firm 会计师事务所 yXkQ
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accounting information 会计信息,会计资料 ^uo,LTq+
accounting period 会计期间 %2RXrH2&H
accounting policies 会计政策 NO/$}vw
accounting professional bodies 会计职业组织,会计职业团体 Sh;`<Ggi~
accounting records 会计记录 u!xgLf'`
accounting responsibility 会计责任 ,T;sWl
accounting service 会计服务 -0uGzd+m*
accounting standards 会计准则 6rS
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Accounting Standards for Business Enterprises 企业会计准则 VI3fvGHat{
accounting system 会计系统 <F`9;WX
accounting treatment 会计处理 tzl,r"k3
accuracy 准确性,精确性 QVn2`hr
additional audit procedures 追加审计程序 5
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addressee 收件人,收信人 |
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Administration of State-owned Assets (the~) 国有资产管理局 *3^7'^j<
administrative laws and regulations 行政法规 C\rT'!Uk\Q
adverse impact 不利影响,负面影响 C&F%
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adverse opinion 反对意见 Q3r]T.].h
advisory group 咨询组,顾问组 Z=hn}QY.(
agency fee 代理费,代理费用 n2aUj(Zs=
aggregate 总计,合计为…… [3irr0D7
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alternation of document and record 变造文件和记录 r<]^.]3zj
alternative audit procedures 替代审计程序,备选审计程序 SdufI_'B
amend 修改,修订 JAW7Y:XB
amortisation 摊销 jKP75jm
analytical capacity 分析能力 G>Bgw>#_
analytical procedures 分析性程序 7d{xXJ-
annual financial statements 年度会计报表,年度财务报表 `zs@W
appendix 附录,附表 7ey|~u2
applicable 适用的 "%
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applicable laws and regulations 适用的法规 )p!")
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application systems 应用系统 ;J?fK69%
apply consistently 一贯地执行,一贯地实施 <-d-.
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appropriate 适当的,合适的; X"8$,\wX,
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appropriate authorization 适当的授权 {3Gj
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appropriateness of audit evidence 审计证据的适当性 |/-# N
approval 批准,核准 Vg(p_k45`
assertion (会计报表上的)认定;确认 ?h7[^sxJ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 48gpXcc@|
asset 资产,财产 U ;4;>
asset restructuring 资产重组 nP=/XiCj
assignment of duties 职责的划分 uxrNkZia
assistant 助理,助理人员 T~>&m~} +
associated company 联属公司,联营公司 ?#5)TAW
association 联合,结合;协会,社团 \ }-v
assumption 假设,假定 4yu=e;C wy
at a given date 在某一特定时日 TDtHRhq7
attestation 鉴证,公证 qyIy xJ
attestation service 鉴证服务 xAsy07J?
audit adjustment 审计调整 gi
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audit areas 审计领域 Xp^>SSt:4
audit conclusion 审计结论 sx9[#6~{Y
audit effectiveness 审计效果 j{5oXW
audit efficiency 审计效率 d{^K8T3
audit engagement letter 审计业务约定书 <
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audit evidence 审计证据 ?!34qh
audit fee 审计费 UR`pZ.U
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audit files 审计档案 7
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audit findings 审计中发现的事项 BD ,3JDqT
audit implementation stage 审计实施阶段 |?fc]dl1]
audit mark 审计标识 B@3>_};Ct
audit materiality 审计重要性 v^IMN3^W
audit method 审计方法 4.&et()}
audit objective 审计目标,审计目的 I>3G"[t
audit of financial statements 会计报表审计,财务报表审计 M+Y^ A7
audit opinion 审计意见 la!rg#)-X
audit period 被审计期间,被审计年度 ^q~.5c|
audit plan 审计计划 YAF0I%PYU
audit planning 编制审计计划,制定审计计划,审计计划 V> eJ
audit planning stage 审计计划阶段 6dCqS
audit procedure 审计程序 %8L5uMx
audit programme 审计程序表,具体审计计划 TLzcQ |
audit report 审计报告 {QLqf
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hWu#}iN
audit report with a qualified opinion 有保留意见的审计报告 4gm(gY>[
audit report with an adverse opinion 否定意见的审计报告 ;/nR[sibN
audit report with dual dates 双重日期审计报告 [TpW$E0H
audit reporting stage 审计报告阶段 E?f*Z{~,
audit responsibility 审计责任 I=`efc]T
audit results 审计结果 QeAkuqT'[
audit risk 审计风险 M8lR#2n|
audit sampling 审计抽样 F9SIC7}uH
audit sampling techniques 审计抽样方法,审计抽样技术 Eh;~y*k\
audit strategies 审计策略 YI?y
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audit summary 审计总结,审计小结 ?9H.JR2s%
audit team 审计小组 vCNYqa)m:
audit test 审计测试 gs|%3k |
audit trail 审计轨迹 <$;fOp
audit work 审计工作 Ie;}k;?-
audit working paper 审计工作底稿 `S7${0e
audited financial statement 审计会计报表,已审计财务报表 ^coJ"[D
Auditing Guidelines (the~) 审计规范指南 whg?X&j\V
auditing standards 审计准则 0ID
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audit-oriented working paper (审计)业务类工作底稿 .!t'&eV
authorisation 授权 Uz!cVs?-
authorisation of transaction 交易的授权 WS0RvBvb
availability 可获得性 eVWnD,'
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balance 余额;差额;平衡 l>9ZAI\^
balance sheet 资产负债表 c~Hq.K$d
bank 银行 _zO,VL
bank account 银行账户,银行户头 M:(k7a+[^
bank statement 银行对账单 tL4xHa6v]
barter transaction 易货交易,以物换物交易 WYE[H9x1?
basis of audit 审计依据 |5,q54d(K
basis of preparation (会计报表的)编制基础 g<{W\VOPm
book of account 账目,账簿 Lp/]iZ@
borrowing 借款,贷款,借债 i_&&7.
branch 分支,分支机构,分店 Hw/1~O$T
brought forward (账户余额等的)承上年,承上期,承上页 IV:Knh+
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budget 预算 x2TCw
building 建筑物;大楼
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business conditions 业务情况,经营情况 T[eTT]Z{Ia
business licence (企业等的)营业执照 Wcn^IQ
business relation 业务关系 B)"WG7W E
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