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 ~qc
o -b
<|s|6C
审计词汇英汉对照 W[w8@OCNf
^5j9WV
A fZT=q^26
trtI^^/%
GC#3{71
ability to continue as a going concern 持续经营能力 Ba6''?;G
acceptability 可接受性,可接受程度 1i#M(u_
acceptable level of detection risk 检查风险的可接受水平 |V%Qp5 XJ
acceptance of engagement 接受委托 hJ+>Xm@@!
accepting the engagement for the first time 首次接受委托 _z{:Q
access to asset 对资产的接触 LF{d'jJ&K
according to 根据,依据,依照 <gQw4
account balance 账户余额 X0Xs"--}
account for 对……进行会计处理,核算;解释 "*XR'9~7
accounting 会计,会计学 &37QUdp+p
accounting advisory serve 会计咨询服务
Fl<BCJY
accounting firm 会计师事务所 ?psvhB{O
accounting information 会计信息,会计资料 SWPr5h
accounting period 会计期间 s?7g3H5#0k
accounting policies 会计政策 Abd&p N
accounting professional bodies 会计职业组织,会计职业团体 `=vL?w^QS
accounting records 会计记录 .)ZK42Qd
accounting responsibility 会计责任 y]+i.8[
accounting service 会计服务 8b[^6]rM
accounting standards 会计准则 ORyFE:p$
Accounting Standards for Business Enterprises 企业会计准则 ]k
"
j
accounting system 会计系统 /mo4Q?^
accounting treatment 会计处理 rpQB#
Pz
accuracy 准确性,精确性 ^e8~eL+
additional audit procedures 追加审计程序 4}gqtw:
addressee 收件人,收信人 =|
%:d:r
Administration of State-owned Assets (the~) 国有资产管理局 RU>T?2
administrative laws and regulations 行政法规 Iyz} ;7yVI
adverse impact 不利影响,负面影响 t'
o:aI
adverse opinion 反对意见 Qt+
K,LY
advisory group 咨询组,顾问组 59FAhEg
agency fee 代理费,代理费用 m}'kxZTOm
aggregate 总计,合计为…… :,]V 03
alternation of document and record 变造文件和记录 {: T'2+OH>
alternative audit procedures 替代审计程序,备选审计程序 +F
]X
amend 修改,修订 VSL6tQp
amortisation 摊销 `Q' 0l},
analytical capacity 分析能力 B9&"/tT
analytical procedures 分析性程序 0x4p!5
annual financial statements 年度会计报表,年度财务报表 aP>%iRk'J!
appendix 附录,附表 Gp6|M2Vu_5
applicable 适用的 cX9
!a,
applicable laws and regulations 适用的法规 \|L ~#{a
application systems 应用系统 _qR1M):yJ
apply consistently 一贯地执行,一贯地实施 ))K3pKyb
appropriate 适当的,合适的; am]$`7R5d
征用,挪用 4ac2^`
appropriate authorization 适当的授权 ts<5%{M(
appropriateness of audit evidence 审计证据的适当性 R0B\| O0Uv
approval 批准,核准 '+hiCX-_
assertion (会计报表上的)认定;确认 "\Zsr6y
assessed level of control risk 对控制风险的评估,控制风险的评估水平 hl(M0cxEWP
asset 资产,财产 j,Eo/f+j5
asset restructuring 资产重组 ypSW 9n
assignment of duties 职责的划分 1
`hj]@.]
assistant 助理,助理人员 \25Rq/&w
associated company 联属公司,联营公司 )+'FTz` c
association 联合,结合;协会,社团 /59jkcA+
assumption 假设,假定 e23}'qb
at a given date 在某一特定时日 {0 IEizQ|i
attestation 鉴证,公证 iSCv/Gb:
,
attestation service 鉴证服务 dq+VW}[EO
audit adjustment 审计调整 82nQ]
audit areas 审计领域 F4xYfbwY"]
audit conclusion 审计结论 R4.$9_ui
audit effectiveness 审计效果 kAsYh4[
audit efficiency 审计效率 $,ZBK6CT
audit engagement letter 审计业务约定书 s2FJ^4
audit evidence 审计证据 \DI%/(?
audit fee 审计费 O8%+5l`T!
audit files 审计档案 56Z 1jN^U
audit findings 审计中发现的事项 /o Q^j'v
audit implementation stage 审计实施阶段 9tDo5
29
audit mark 审计标识 \dO9nwa?
audit materiality 审计重要性 J!b
v17H"
audit method 审计方法 -r )Q| U
audit objective 审计目标,审计目的 ..`
J-k
audit of financial statements 会计报表审计,财务报表审计 Q x}\[
audit opinion 审计意见 kTZ`RW&0
audit period 被审计期间,被审计年度 uH!uSB2
audit plan 审计计划 u(iEuF;7
audit planning 编制审计计划,制定审计计划,审计计划 .Zv@iL5
audit planning stage 审计计划阶段 e <2?O
audit procedure 审计程序 l*V]54|ON3
audit programme 审计程序表,具体审计计划 5v
>0$Y{
audit report 审计报告 $lz\te
audit report with a disclaimer of opinion 拒绝表示意见审计报告 L 1iA
^x
audit report with a qualified opinion 有保留意见的审计报告 }SpjB
audit report with an adverse opinion 否定意见的审计报告 SIQ 7oxS4
audit report with dual dates 双重日期审计报告 fTQRn
audit reporting stage 审计报告阶段 IhoV80b
audit responsibility 审计责任 JR>#PJ,N-
audit results 审计结果 kcGs2Y_*&
audit risk 审计风险 E_ #MQ;n
audit sampling 审计抽样 }i0(^"SoXZ
audit sampling techniques 审计抽样方法,审计抽样技术 lM
oi5q
audit strategies 审计策略 ;;#28nV
audit summary 审计总结,审计小结 WsO'4~X9
audit team 审计小组 M*li;
audit test 审计测试 O7 5^(keW
audit trail 审计轨迹 wq+% O,
audit work 审计工作 >1u!(-A
audit working paper 审计工作底稿 nW#UBtZ
audited financial statement 审计会计报表,已审计财务报表 [*^`rQ
Auditing Guidelines (the~) 审计规范指南 D_mdX9-~
auditing standards 审计准则 oRH]67(Z
audit-oriented working paper (审计)业务类工作底稿 .;nU"
a3'
authorisation 授权 ]U?)_P@}
authorisation of transaction 交易的授权 GF]V$5.ps
availability 可获得性 z !2-U
B >#~!03
balance 余额;差额;平衡 3<">1] /,
balance sheet 资产负债表 |e49F
bank 银行 5~)m6]-6
bank account 银行账户,银行户头 kY
MKVR
bank statement 银行对账单 O_-Lm4g?4
barter transaction 易货交易,以物换物交易 `P/7Mf
basis of audit 审计依据 a^
wGc+
basis of preparation (会计报表的)编制基础 B.
'&[A
book of account 账目,账簿 =LLix .
>
borrowing 借款,贷款,借债 #( G>J4E,
branch 分支,分支机构,分店 Lso4ZZ;
brought forward (账户余额等的)承上年,承上期,承上页 .&Tcds
budget 预算 :K
J#_y\rt
building 建筑物;大楼 zb<YYJ]
business conditions 业务情况,经营情况 Lc L|'S)
business licence (企业等的)营业执照 2L?jp:$;X
business relation 业务关系 [ H"\<"1
o
4R<bfZ43