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 <0&*9ZeD
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审计词汇英汉对照 M`!H"R 7
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ability to continue as a going concern 持续经营能力 g7`LEF <A
acceptability 可接受性,可接受程度 '8H4shYg
acceptable level of detection risk 检查风险的可接受水平 m@v\(rT.
acceptance of engagement 接受委托 k"zv~`i'
accepting the engagement for the first time 首次接受委托 c9u`!'g`i
access to asset 对资产的接触 | rtD.,m
according to 根据,依据,依照 c9 _rmz8
account balance 账户余额 k2tF}
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 6}Ci>_i4#
accounting advisory serve 会计咨询服务 ,Uqs1#r
accounting firm 会计师事务所 9-a0 :bP
accounting information 会计信息,会计资料 oQVgyj.
accounting period 会计期间 WO>nIo5Y
accounting policies 会计政策 ,j_i?Ff
accounting professional bodies 会计职业组织,会计职业团体 CXMLt
accounting records 会计记录 {Gk1vcq
accounting responsibility 会计责任 {]@= ijjf
accounting service 会计服务 YZ8>OwQz2
accounting standards 会计准则 oY3;.;'bk
Accounting Standards for Business Enterprises 企业会计准则 )g%d:xI
accounting system 会计系统 Flm%T-Dl
accounting treatment 会计处理 @:vwb\azVD
accuracy 准确性,精确性 !PQ<04jA!
additional audit procedures 追加审计程序 +lcbi
addressee 收件人,收信人 21l;\W
Administration of State-owned Assets (the~) 国有资产管理局 -zeG1gr3
administrative laws and regulations 行政法规 vr6w^&[c^
adverse impact 不利影响,负面影响 4!yzsPJL
adverse opinion 反对意见 Moza".fiN
advisory group 咨询组,顾问组 []1C$.5DD
agency fee 代理费,代理费用 V6X 0^g
aggregate 总计,合计为…… I-(zaqp@
alternation of document and record 变造文件和记录 v^*K:#<Q!
alternative audit procedures 替代审计程序,备选审计程序 w;amZgD>
amend 修改,修订 ItrDJ'
amortisation 摊销 2uW;
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analytical capacity 分析能力 u
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analytical procedures 分析性程序 d^
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annual financial statements 年度会计报表,年度财务报表 j6 z^Tt12
appendix 附录,附表 ZKTz
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applicable 适用的 E*K;H8}s
applicable laws and regulations 适用的法规 %l[( Iw
application systems 应用系统 &n:.k}/P
apply consistently 一贯地执行,一贯地实施 >KhOz[Zg
appropriate 适当的,合适的; `1fY)d^ZS
征用,挪用 n;Vs_u/Nx
appropriate authorization 适当的授权 fr6fj
appropriateness of audit evidence 审计证据的适当性 ;[OH(!
approval 批准,核准 I1M%J@ Cz
assertion (会计报表上的)认定;确认 B
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 4vB<fPN
asset 资产,财产 7;wd(
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asset restructuring 资产重组 U$z-e/
assignment of duties 职责的划分 #.)0xfGW)n
assistant 助理,助理人员 je=a/Y=%U{
associated company 联属公司,联营公司 KB(8f*
association 联合,结合;协会,社团 y}ev ,j
assumption 假设,假定 >U27];}y
at a given date 在某一特定时日 y _k
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attestation 鉴证,公证 $B5aje}i
attestation service 鉴证服务 \"OG6G_>$
audit adjustment 审计调整 n9ej7oj
audit areas 审计领域 ]jp6k<KF
audit conclusion 审计结论 I
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audit effectiveness 审计效果 1^JS Dd
audit efficiency 审计效率 .Vvx,>>D
audit engagement letter 审计业务约定书 Ean5b>\
audit evidence 审计证据 ],Do6
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audit fee 审计费 ope^~+c~\
audit files 审计档案 Z o(rTCZX
audit findings 审计中发现的事项 z5*'{t)
audit implementation stage 审计实施阶段 K`fuf=
audit mark 审计标识 M&9+6e'-F
audit materiality 审计重要性 =^,m` _1
audit method 审计方法 Si;H0uP O
audit objective 审计目标,审计目的 E""bTz@
audit of financial statements 会计报表审计,财务报表审计 VQOezQs\
audit opinion 审计意见 '3^'B03
audit period 被审计期间,被审计年度 `1IgzKL9
audit plan 审计计划 ^9:Z7 >Z
audit planning 编制审计计划,制定审计计划,审计计划 [2M'PT3
audit planning stage 审计计划阶段 "b3"TPfK
audit procedure 审计程序 d)Y}>@:W
audit programme 审计程序表,具体审计计划 tJ$_lk
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audit report 审计报告 &E5g3
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,UF_`|
audit report with a qualified opinion 有保留意见的审计报告 ZyFjFHe+
audit report with an adverse opinion 否定意见的审计报告 @*KZ}i@._
audit report with dual dates 双重日期审计报告 R%[ c;i
audit reporting stage 审计报告阶段 ,/|T-Ka
audit responsibility 审计责任 suDQ~\n
audit results 审计结果 hf&9uHN%7m
audit risk 审计风险 ml
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audit sampling 审计抽样 z9Rp`z&`E
audit sampling techniques 审计抽样方法,审计抽样技术 L`TRJ.GaJ
audit strategies 审计策略 q9s=~d7
audit summary 审计总结,审计小结 G2:
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audit team 审计小组 NyNXP_8
audit test 审计测试 %:*
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audit trail 审计轨迹 >(t6.=
audit work 审计工作 or}[h09qA
audit working paper 审计工作底稿 L$M9w
audited financial statement 审计会计报表,已审计财务报表 =]0&i]z[.
Auditing Guidelines (the~) 审计规范指南 /hyN;.hpOO
auditing standards 审计准则 nUOz\y
audit-oriented working paper (审计)业务类工作底稿 X
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authorisation 授权 X$W~mQma6
authorisation of transaction 交易的授权 Yr[\|$H5
availability 可获得性 >}6%#CAf
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balance 余额;差额;平衡 ~2-1 j
balance sheet 资产负债表 nZYBE030
bank 银行 t;\Y{`
bank account 银行账户,银行户头 }:)&u|d_
bank statement 银行对账单 Qq|57X)P*
barter transaction 易货交易,以物换物交易 k~nBiV
basis of audit 审计依据 ]~3V}z,T*
basis of preparation (会计报表的)编制基础 `3&v6
book of account 账目,账簿 =Jb>x#Y
borrowing 借款,贷款,借债 *(DV\. l`
branch 分支,分支机构,分店 hkQ"OsU
brought forward (账户余额等的)承上年,承上期,承上页 Wvf
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budget 预算 Ta\tYZj$
building 建筑物;大楼 z-)O9PV
business conditions 业务情况,经营情况 SO0PF|{\r
business licence (企业等的)营业执照 g]0_5?i
business relation 业务关系 3)ywX&4"L
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