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 G
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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 x-^6U
acceptability 可接受性,可接受程度 gT+/nSrLV
acceptable level of detection risk 检查风险的可接受水平 xNP_>Qa~
acceptance of engagement 接受委托 8~sP{V%
accepting the engagement for the first time 首次接受委托 En5oi
access to asset 对资产的接触 M[uWX=
according to 根据,依据,依照 EeIDlm0o
account balance 账户余额 IRdt:B|@
account for 对……进行会计处理,核算;解释 ~MpikBf
accounting 会计,会计学 J
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accounting advisory serve 会计咨询服务 #;!&8iH
accounting firm 会计师事务所 95DEuReKi
accounting information 会计信息,会计资料 4
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accounting period 会计期间 jm_-f
accounting policies 会计政策 8;PkuJR_]
accounting professional bodies 会计职业组织,会计职业团体 ,Q`qnn&
accounting records 会计记录 (FuIOR
accounting responsibility 会计责任 $YYWpeW
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accounting service 会计服务 n|`3d~9$&
accounting standards 会计准则 xad`-
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Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 >rnVTK
accounting treatment 会计处理 74s{b]jN'-
accuracy 准确性,精确性 >r.]a `
additional audit procedures 追加审计程序 3v* ~CQy9
addressee 收件人,收信人 cby#
Administration of State-owned Assets (the~) 国有资产管理局 jDzQw>TX
administrative laws and regulations 行政法规 voWH.[n^_
adverse impact 不利影响,负面影响 T t;F-
adverse opinion 反对意见 Lu.zc='\
advisory group 咨询组,顾问组 nHK(3Z4G
agency fee 代理费,代理费用 q5'S<qY^
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 *Cy54Z#
alternative audit procedures 替代审计程序,备选审计程序 :yay:3qv
amend 修改,修订 Sb.8d]DW
amortisation 摊销 .nV2n@SR
analytical capacity 分析能力 %>_[b,
analytical procedures 分析性程序 :1v,QEb\
annual financial statements 年度会计报表,年度财务报表 [^H2'&
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appendix 附录,附表 3"fDFR
applicable 适用的 A~ya{^
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applicable laws and regulations 适用的法规 8$00\><r
application systems 应用系统 <,d550GSm
apply consistently 一贯地执行,一贯地实施 Bous d
appropriate 适当的,合适的; 8\"<t/_
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appropriate authorization 适当的授权 P<<$o-a"
appropriateness of audit evidence 审计证据的适当性 gGqrF
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approval 批准,核准 ]5!3|UYS
assertion (会计报表上的)认定;确认 j0
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 {@Wv@H+4
asset 资产,财产 gesbt
asset restructuring 资产重组 ju~$FNt8R
assignment of duties 职责的划分 b0P3S!E
assistant 助理,助理人员 p6M9uu
associated company 联属公司,联营公司 $:ush"=f8^
association 联合,结合;协会,社团 Hq@+m!
assumption 假设,假定 3^xUN|.F*V
at a given date 在某一特定时日 Z~'t'.=z
attestation 鉴证,公证 A^U84kV=
attestation service 鉴证服务 &|>@K#V8-;
audit adjustment 审计调整 16NHzAQ
audit areas 审计领域 V>6klA}o
audit conclusion 审计结论 %Ymi
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audit effectiveness 审计效果 w$2q00R>
audit efficiency 审计效率 >7U/TVd&
audit engagement letter 审计业务约定书 }$6L]
audit evidence 审计证据 ;p`1Y<d-O
audit fee 审计费 m*0YMS>Y |
audit files 审计档案 (f/(q-7VWt
audit findings 审计中发现的事项 obb%@S`
audit implementation stage 审计实施阶段 V&mkS
audit mark 审计标识 )ycI.[C
audit materiality 审计重要性 N['DqS =
audit method 审计方法 MBLZ:A |
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audit objective 审计目标,审计目的 uU
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audit of financial statements 会计报表审计,财务报表审计 Y2|i> 5/|<
audit opinion 审计意见 [lmF2
audit period 被审计期间,被审计年度 y:G%p3h)[
audit plan 审计计划 {QG.> lB
audit planning 编制审计计划,制定审计计划,审计计划 (m]l -R
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audit planning stage 审计计划阶段 /ViY:-8s
audit procedure 审计程序 72HA.!ry
audit programme 审计程序表,具体审计计划 K:Z$V
audit report 审计报告 ;QI9 OcE@/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 A;AQw
audit report with a qualified opinion 有保留意见的审计报告 :X>Wd+lY:_
audit report with an adverse opinion 否定意见的审计报告 n,I3\l9
audit report with dual dates 双重日期审计报告 *^>"
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audit reporting stage 审计报告阶段 ;hj lRQ\
audit responsibility 审计责任 Rv1W &s&
audit results 审计结果 mc{z
audit risk 审计风险 ?Uql30A
audit sampling 审计抽样 Om3Ayk}
audit sampling techniques 审计抽样方法,审计抽样技术 vPkLG*d8
audit strategies 审计策略 .7iRV
audit summary 审计总结,审计小结 HoI6(t
audit team 审计小组 Mj0,Y#=76
audit test 审计测试 {16a P
audit trail 审计轨迹 J[/WBVFDf
audit work 审计工作 xAmtm"
audit working paper 审计工作底稿 wMS%/l0p1
audited financial statement 审计会计报表,已审计财务报表 y r (g/0
Auditing Guidelines (the~) 审计规范指南 |)x7qy`
auditing standards 审计准则 v,4{:y]p
audit-oriented working paper (审计)业务类工作底稿 BabaKSm}LP
authorisation 授权 $8^Hkxy
authorisation of transaction 交易的授权 9A|A@E#
availability 可获得性 `_/bg(E
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balance 余额;差额;平衡 Z\
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balance sheet 资产负债表 -^&=I3bp
bank 银行 fA=Z):w
bank account 银行账户,银行户头 +!lDAkW0
bank statement 银行对账单 k
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barter transaction 易货交易,以物换物交易 .Fb#j+Lq
basis of audit 审计依据 7_~ A*LM
basis of preparation (会计报表的)编制基础 reu[rZ&
book of account 账目,账簿 A?R`~*Q5
borrowing 借款,贷款,借债 2 6#p,P
branch 分支,分支机构,分店 *)m:u :
brought forward (账户余额等的)承上年,承上期,承上页 =rKJJa N
budget 预算 .n:Q~GEL
building 建筑物;大楼 N'{[BA(eE
business conditions 业务情况,经营情况 jY6GWsh:9
business licence (企业等的)营业执照 tYA@J[" ^
business relation 业务关系 "i&)+dr-
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