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 ^F2b
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审计词汇英汉对照 /R~1Zj2&
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ability to continue as a going concern 持续经营能力 on0]vEE
acceptability 可接受性,可接受程度 Glxuz0]
acceptable level of detection risk 检查风险的可接受水平 PlF87j (
acceptance of engagement 接受委托 0`)iIz
accepting the engagement for the first time 首次接受委托 so)"4
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access to asset 对资产的接触 \ {qI4=
according to 根据,依据,依照 8%%f%y
account balance 账户余额 uum;q-"
account for 对……进行会计处理,核算;解释 CqHK %M
accounting 会计,会计学 pAb.c
accounting advisory serve 会计咨询服务 SfJA(v@E
accounting firm 会计师事务所 zrR`ecC(b
accounting information 会计信息,会计资料 #Y0-BYa^
accounting period 会计期间 w
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accounting policies 会计政策 N B\{'
accounting professional bodies 会计职业组织,会计职业团体 KBXK0zWh7
accounting records 会计记录 QU%I43
accounting responsibility 会计责任 A,V\"
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accounting service 会计服务 #O$
accounting standards 会计准则 YoN*:jB<M
Accounting Standards for Business Enterprises 企业会计准则 [cTe54n
accounting system 会计系统 D'L'#/hK
accounting treatment 会计处理 AS E91T~
accuracy 准确性,精确性 2-=\~<)
additional audit procedures 追加审计程序 nL$x|}XAcj
addressee 收件人,收信人 d)@<W1;
Administration of State-owned Assets (the~) 国有资产管理局 #
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administrative laws and regulations 行政法规 S-7'it!1
adverse impact 不利影响,负面影响 `W dD8E
adverse opinion 反对意见 CbPuoOl
advisory group 咨询组,顾问组 tp6M=MC%
agency fee 代理费,代理费用 : p{+G
aggregate 总计,合计为…… AK=
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alternation of document and record 变造文件和记录 !(n4|Wd
alternative audit procedures 替代审计程序,备选审计程序 5Xl/L
amend 修改,修订 `(1K
amortisation 摊销 \A#1y\ok
analytical capacity 分析能力 UA4J>1 i
analytical procedures 分析性程序 JJltPGT~Oa
annual financial statements 年度会计报表,年度财务报表 ^qg?6S4
appendix 附录,附表 ;w6>"O$a
applicable 适用的 7_.11$E=H
applicable laws and regulations 适用的法规 Rl qQ
application systems 应用系统 Di@GY!
apply consistently 一贯地执行,一贯地实施 1G0fp:\w
appropriate 适当的,合适的; uKz,SqX
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appropriate authorization 适当的授权 B|C/
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appropriateness of audit evidence 审计证据的适当性 ~6pr0uyO`
approval 批准,核准 %&->%U|'
assertion (会计报表上的)认定;确认 Mmo6MZ^
assessed level of control risk 对控制风险的评估,控制风险的评估水平 FuUD 61JHY
asset 资产,财产 %.<H=!$
asset restructuring 资产重组 Rx*BwZ
assignment of duties 职责的划分 26dUA~|KJ
assistant 助理,助理人员 }w/;
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associated company 联属公司,联营公司 s0*0 'f
association 联合,结合;协会,社团 EyI}{6~F
assumption 假设,假定 P7 ]z
at a given date 在某一特定时日 '8fk+>M
attestation 鉴证,公证 $xOI 1|d
attestation service 鉴证服务 kdxz !
audit adjustment 审计调整
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audit areas 审计领域 kM'"4[,nz
audit conclusion 审计结论 [97KBoSU
audit effectiveness 审计效果 <W`#gn0b6
audit efficiency 审计效率 :LWn<,4F&
audit engagement letter 审计业务约定书
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audit evidence 审计证据 :-iMdtm
audit fee 审计费 YXU|h
audit files 审计档案 KJ?y@Q
audit findings 审计中发现的事项 Io
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audit implementation stage 审计实施阶段 5jgdbHog]
audit mark 审计标识
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audit materiality 审计重要性 Tzt ,/e
audit method 审计方法 ]Ni;w]KE
audit objective 审计目标,审计目的 Nrah;i+H\o
audit of financial statements 会计报表审计,财务报表审计 WEa2E?*
audit opinion 审计意见 cO\-
audit period 被审计期间,被审计年度 2[B4f7
audit plan 审计计划 F,GN[f-
audit planning 编制审计计划,制定审计计划,审计计划 < AI;6/
audit planning stage 审计计划阶段 P_gYz!
audit procedure 审计程序 sowd`I~
audit programme 审计程序表,具体审计计划 x
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audit report 审计报告 O1D6^3w
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ZkP{[^6d\
audit report with a qualified opinion 有保留意见的审计报告 B_ja&) !s1
audit report with an adverse opinion 否定意见的审计报告 ExSO|g]%
audit report with dual dates 双重日期审计报告 v!42DA)
audit reporting stage 审计报告阶段 `e]6#iJ^
audit responsibility 审计责任 .6m "'m0;
audit results 审计结果 li]
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audit risk 审计风险 >sD4R}\})
audit sampling 审计抽样 DY{cQb
audit sampling techniques 审计抽样方法,审计抽样技术 oyk>vIZ
audit strategies 审计策略 n;8 '`s
audit summary 审计总结,审计小结 yMc:n"-[
audit team 审计小组 joXfmHB}
audit test 审计测试 .fzu"XAPu
audit trail 审计轨迹 sVoW=4V8
audit work 审计工作 QC0!p"
audit working paper 审计工作底稿 GIftrYr
audited financial statement 审计会计报表,已审计财务报表 LF?P>
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Auditing Guidelines (the~) 审计规范指南 ?X9]HlH
auditing standards 审计准则 =s}Xy_+:
audit-oriented working paper (审计)业务类工作底稿 xU
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authorisation 授权 C}?0`!Cc%
authorisation of transaction 交易的授权 \OC6M` /
availability 可获得性 J4tcQ
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balance 余额;差额;平衡 +'#oz+
balance sheet 资产负债表 1ndJ+H0H
bank 银行 /%n`V
bank account 银行账户,银行户头 W~ULc9
bank statement 银行对账单 `7+j0kV)
barter transaction 易货交易,以物换物交易 D H
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basis of audit 审计依据 aF8k/$u
basis of preparation (会计报表的)编制基础 G{x[uE2X&f
book of account 账目,账簿 hzY[
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borrowing 借款,贷款,借债 G",.,Px
branch 分支,分支机构,分店 ]lS@}W\
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 6+dn*_[Z6
building 建筑物;大楼 8[bkHf
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business conditions 业务情况,经营情况 t~M
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business licence (企业等的)营业执照 (LJ@SeM;
business relation 业务关系
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