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 EA%#/n
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ability to continue as a going concern 持续经营能力 ~]6Oz;~<3
acceptability 可接受性,可接受程度 (|ct`KU0#
acceptable level of detection risk 检查风险的可接受水平 jiw`i
acceptance of engagement 接受委托 ]6i_d
accepting the engagement for the first time 首次接受委托 mTb2d?NS
access to asset 对资产的接触 FzsS~C$wH{
according to 根据,依据,依照 (Ay4B*|!
account balance 账户余额 |~=?vw<W
account for 对……进行会计处理,核算;解释 Gr"2G,,VI
accounting 会计,会计学 e5"-4udCn
accounting advisory serve 会计咨询服务 $J;=Ux)$
accounting firm 会计师事务所 h!t2H6eyF
accounting information 会计信息,会计资料 /%}Yu
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accounting period 会计期间 HPd+Bd
accounting policies 会计政策 nfd?@34"A2
accounting professional bodies 会计职业组织,会计职业团体 n)wpxR
accounting records 会计记录 ,
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accounting responsibility 会计责任 UmP?}Xw6
accounting service 会计服务 B9;,A;E};
accounting standards 会计准则 k{u%p <
Accounting Standards for Business Enterprises 企业会计准则 ?G%, k
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accounting system 会计系统 =%nqMV(y
accounting treatment 会计处理 6wvhvMkS
accuracy 准确性,精确性 a s<
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additional audit procedures 追加审计程序 MIua\:xT
addressee 收件人,收信人 /="D]K)%b8
Administration of State-owned Assets (the~) 国有资产管理局 9{]r+z:
administrative laws and regulations 行政法规 Um0<I)
adverse impact 不利影响,负面影响 |Z^c#R
adverse opinion 反对意见 @gl%A&a
advisory group 咨询组,顾问组 7]HIE]#
agency fee 代理费,代理费用 [#3Cg%V
aggregate 总计,合计为…… }mT%N eS
alternation of document and record 变造文件和记录 o`y*yucHI
alternative audit procedures 替代审计程序,备选审计程序 ;Cp/2A}Xx
amend 修改,修订 5)SZd)
amortisation 摊销 :0TSOT9.
analytical capacity 分析能力 o"+&^
analytical procedures 分析性程序 {
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annual financial statements 年度会计报表,年度财务报表 (j"~]T!)1
appendix 附录,附表 c_8 mQ
applicable 适用的 DHu jpZXQ
applicable laws and regulations 适用的法规 7yCx !P;
application systems 应用系统 qwq+?fj={
apply consistently 一贯地执行,一贯地实施 'm p{O
appropriate 适当的,合适的; L!}j3(I
征用,挪用 +EB,7<5<
appropriate authorization 适当的授权 G]3ML)l
appropriateness of audit evidence 审计证据的适当性 $nd-[xV
approval 批准,核准 wGQ hr="
assertion (会计报表上的)认定;确认 Uub%s`O
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Drq{)#7
asset 资产,财产 >J75T1PH=
asset restructuring 资产重组 t%YX-@
assignment of duties 职责的划分 a518N*]j
assistant 助理,助理人员 .Mft+,"
associated company 联属公司,联营公司 qu~"C,
association 联合,结合;协会,社团 :M?
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assumption 假设,假定 <n2{+eO
at a given date 在某一特定时日 z?) RF[
attestation 鉴证,公证 Ai_|)
attestation service 鉴证服务 q
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audit adjustment 审计调整 /dvnQW4}8
audit areas 审计领域 ",
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audit conclusion 审计结论 AYQh=$)(
audit effectiveness 审计效果 RO3e
audit efficiency 审计效率 >p#d;wK4_
audit engagement letter 审计业务约定书 UeiJhH,u
audit evidence 审计证据 $=g.-F%*=
audit fee 审计费 d~1"{WPSn
audit files 审计档案 [,?A$Z*Z|
audit findings 审计中发现的事项 AiHDoV+-
audit implementation stage 审计实施阶段 hs#s $})}Z
audit mark 审计标识 f!kdcr=/"
audit materiality 审计重要性 Q\>
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audit method 审计方法 cM'[;u
audit objective 审计目标,审计目的 DBrzw+;e3
audit of financial statements 会计报表审计,财务报表审计 ^A$XXH'
audit opinion 审计意见 hE`%1j2(
audit period 被审计期间,被审计年度 B46H@]d#7K
audit plan 审计计划 =d4',[O
audit planning 编制审计计划,制定审计计划,审计计划 Fu$Gl$qV?%
audit planning stage 审计计划阶段 ]X;*\-
audit procedure 审计程序 aZCZ/
audit programme 审计程序表,具体审计计划 )^@V*$D
audit report 审计报告 f7AJSHe
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ia.B@u1/
audit report with a qualified opinion 有保留意见的审计报告 KdQ|$t
audit report with an adverse opinion 否定意见的审计报告 kk./-G
audit report with dual dates 双重日期审计报告 -EIMh^
audit reporting stage 审计报告阶段 ~ilBw:L-3
audit responsibility 审计责任 hr"+0KeX
audit results 审计结果 3K]0sr
audit risk 审计风险 $,v+i
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audit sampling 审计抽样 0JL6EL>_
audit sampling techniques 审计抽样方法,审计抽样技术 hQLx"R$
audit strategies 审计策略 :qKY@-t7H
audit summary 审计总结,审计小结 8n
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audit team 审计小组 $W]guG
audit test 审计测试 b6M)qt9R
audit trail 审计轨迹 6#63D>OWp
audit work 审计工作 HQj4h]O#
audit working paper 审计工作底稿 >N"PLSY1
audited financial statement 审计会计报表,已审计财务报表 fe`G^hV
Auditing Guidelines (the~) 审计规范指南 DMpd(ws
auditing standards 审计准则 BJ2W}R
audit-oriented working paper (审计)业务类工作底稿 wq`Kyhk
authorisation 授权 D_kzR
authorisation of transaction 交易的授权 /'^>-!8_1
availability 可获得性 *wyLX9{:
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balance 余额;差额;平衡 H LGy"P
balance sheet 资产负债表 hf5SpwxLiH
bank 银行 1MFpuPJk
bank account 银行账户,银行户头 $ =a$z"
bank statement 银行对账单 eC:Q)%$%l
barter transaction 易货交易,以物换物交易 A{T@O5ucj
basis of audit 审计依据 9uoj3
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basis of preparation (会计报表的)编制基础 TmH13N]
book of account 账目,账簿 Eu~wbU"%
borrowing 借款,贷款,借债 n,LKkOG
branch 分支,分支机构,分店 >x0lSL0y
brought forward (账户余额等的)承上年,承上期,承上页 |W];v@b\y
budget 预算 l:}4
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building 建筑物;大楼 L uKm
business conditions 业务情况,经营情况 [<$d@}O
business licence (企业等的)营业执照 HBGA
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business relation 业务关系 ()JDjzQT
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