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 T:&
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审计词汇英汉对照 +6tj
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ability to continue as a going concern 持续经营能力 b_2bg>|;
acceptability 可接受性,可接受程度 c\cPmj@
acceptable level of detection risk 检查风险的可接受水平 ha+)ZF
acceptance of engagement 接受委托 *@`Sx'5!
accepting the engagement for the first time 首次接受委托 k I
access to asset 对资产的接触 o?zA
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according to 根据,依据,依照 [@YeQ{
account balance 账户余额 M?m Pi 3
account for 对……进行会计处理,核算;解释 /
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accounting 会计,会计学 wWjZXsOd
accounting advisory serve 会计咨询服务 w1tWyKq
accounting firm 会计师事务所 ?`ETlFtD4
accounting information 会计信息,会计资料 h=tzG KI
accounting period 会计期间 ?:DeOBAb
accounting policies 会计政策 0;9X`z
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accounting professional bodies 会计职业组织,会计职业团体 C sXV0
accounting records 会计记录 %0 cFs'
accounting responsibility 会计责任 MYyV{W*T>
accounting service 会计服务 fS9
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accounting standards 会计准则 L-.
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Accounting Standards for Business Enterprises 企业会计准则 e$'|EE.=q+
accounting system 会计系统 h"R{{yf2
accounting treatment 会计处理 (55k70>i3
accuracy 准确性,精确性 w)}' {]P"c
additional audit procedures 追加审计程序 BMaw]D
addressee 收件人,收信人 "m2g"xa\7
Administration of State-owned Assets (the~) 国有资产管理局 .d
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administrative laws and regulations 行政法规 miWog 8j
adverse impact 不利影响,负面影响 5dwC~vn}c
adverse opinion 反对意见 pjG/`
advisory group 咨询组,顾问组 <5).(MTa
agency fee 代理费,代理费用 R^u 1(SF
aggregate 总计,合计为…… h"O4r8G}
alternation of document and record 变造文件和记录 u*n%cXY;J/
alternative audit procedures 替代审计程序,备选审计程序 >#pZ`oPEAv
amend 修改,修订 Klr+\R@(n
amortisation 摊销 i`k{}!F
analytical capacity 分析能力 2h=QJgpCG
analytical procedures 分析性程序 Lt'FA
annual financial statements 年度会计报表,年度财务报表 l-/fFy)T
appendix 附录,附表 rnNB!T
applicable 适用的 ,u.G6"<
applicable laws and regulations 适用的法规 B h<DqN
application systems 应用系统 y}aKL(AaU
apply consistently 一贯地执行,一贯地实施 MKiP3kt8
appropriate 适当的,合适的; faTp|T`nY
征用,挪用 Xg<R+o
appropriate authorization 适当的授权 sKu/VAh
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appropriateness of audit evidence 审计证据的适当性 GN0s`'#"3%
approval 批准,核准 mCb1^Y
assertion (会计报表上的)认定;确认 QVT|6znw
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4eD>DW
asset 资产,财产 >~+qU&'2
asset restructuring 资产重组 P:8qmDXo
assignment of duties 职责的划分 #{f%b,.yxt
assistant 助理,助理人员 pc+'/~
associated company 联属公司,联营公司 n,Gvgf
association 联合,结合;协会,社团 1iLr
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assumption 假设,假定 k[ZkVwx
at a given date 在某一特定时日 %p; 'l
attestation 鉴证,公证 .#Vup{.
attestation service 鉴证服务 8u|F
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audit adjustment 审计调整 ] Hiw+5n
audit areas 审计领域 Mp-hNO}.Z
audit conclusion 审计结论 Ns2<wl-
audit effectiveness 审计效果 tDWoQ&z2t_
audit efficiency 审计效率 MP6Py@J45
audit engagement letter 审计业务约定书 ?"@`SEdnU2
audit evidence 审计证据 _48@o^{
audit fee 审计费 V'M#."Of/
audit files 审计档案 bI?uV;m>
audit findings 审计中发现的事项 9YQYg@+R
audit implementation stage 审计实施阶段 r,8~qHbOT
audit mark 审计标识 S4O'N x
audit materiality 审计重要性 9]4 W
audit method 审计方法 T8t_+|(
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audit objective 审计目标,审计目的 G2 {R5F !
audit of financial statements 会计报表审计,财务报表审计 `fM]3]x>
audit opinion 审计意见 jt?DogYx
audit period 被审计期间,被审计年度 4NK{RN3
audit plan 审计计划 k1_"}B5
audit planning 编制审计计划,制定审计计划,审计计划 96#aGh>
audit planning stage 审计计划阶段 %=*nJvYS
audit procedure 审计程序 9er0Ww.d
audit programme 审计程序表,具体审计计划 A7enC,Ey
audit report 审计报告 )RCva3Ul
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @3v[L<S{
audit report with a qualified opinion 有保留意见的审计报告 a<CJ#B2K
audit report with an adverse opinion 否定意见的审计报告 9%iv?/o*L
audit report with dual dates 双重日期审计报告 P9f,zM-
audit reporting stage 审计报告阶段 `:*O8h~i^8
audit responsibility 审计责任 9D`p2c
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audit results 审计结果 q]\GBRp
audit risk 审计风险 Qz4n%|
audit sampling 审计抽样 X%R )
audit sampling techniques 审计抽样方法,审计抽样技术 V jqs\
audit strategies 审计策略 ]w/%>
audit summary 审计总结,审计小结
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audit team 审计小组 N2.(0 G
audit test 审计测试 WB|N)3-1
audit trail 审计轨迹 6|10OTVu`
audit work 审计工作 *-,jIaL;
audit working paper 审计工作底稿 lU8X{SV!
audited financial statement 审计会计报表,已审计财务报表 2]'cj
Auditing Guidelines (the~) 审计规范指南 =u<jxV9
auditing standards 审计准则 M
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audit-oriented working paper (审计)业务类工作底稿 ,sZ)@?e
authorisation 授权 ;=lQMKx0
authorisation of transaction 交易的授权 VlFhfOR6t
availability 可获得性 @
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balance 余额;差额;平衡 B!AJ*
balance sheet 资产负债表 VK[`e[.C
bank 银行 5J2tR6u-(
bank account 银行账户,银行户头 !V27ln KP+
bank statement 银行对账单 zW:r7
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barter transaction 易货交易,以物换物交易 7*C>4G
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basis of audit 审计依据 9R3YUW}s
basis of preparation (会计报表的)编制基础 V]W-**j<
book of account 账目,账簿 /#Lm)-%G
borrowing 借款,贷款,借债 5c 6 9M5
branch 分支,分支机构,分店 B#, TdP]/
brought forward (账户余额等的)承上年,承上期,承上页 *T-v^ndJh
budget 预算 uZXG"
building 建筑物;大楼 P.W@5:sD
business conditions 业务情况,经营情况 `7
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business licence (企业等的)营业执照 ;.I,R NM
business relation 业务关系 Q=?YY-*$
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