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 W, -fnJk
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审计词汇英汉对照 M9dOLM.
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ability to continue as a going concern 持续经营能力 Api<q2@R
acceptability 可接受性,可接受程度 rJws#^]
acceptable level of detection risk 检查风险的可接受水平 s!eB8lkcT
acceptance of engagement 接受委托 ;($" _h
accepting the engagement for the first time 首次接受委托 "4[8pZO/
access to asset 对资产的接触 JoIh2P D
according to 根据,依据,依照 rFl6xM;F
account balance 账户余额 `zjbyY
account for 对……进行会计处理,核算;解释 _=ziw|zI
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 '~;vp
accounting firm 会计师事务所 Lcow2 SbH
accounting information 会计信息,会计资料 ReZ&SNJ
accounting period 会计期间 H=1Jq
accounting policies 会计政策 /KLs+^c5
accounting professional bodies 会计职业组织,会计职业团体 9f7T.}HM
accounting records 会计记录 \95O
accounting responsibility 会计责任 C)v*L#{%
accounting service 会计服务 DVLF8]5
accounting standards 会计准则 ;rjd?r
Accounting Standards for Business Enterprises 企业会计准则 dWDM{t\}\
accounting system 会计系统 Y>i5ubR~
accounting treatment 会计处理 Im<(
accuracy 准确性,精确性 rQM$lJ[x
additional audit procedures 追加审计程序 ,[{Z_co
addressee 收件人,收信人 ,,o5hD0V9
Administration of State-owned Assets (the~) 国有资产管理局 `S+B-I0
administrative laws and regulations 行政法规 lVR
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adverse impact 不利影响,负面影响 8sz|
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adverse opinion 反对意见 o|O|e9m(
advisory group 咨询组,顾问组 p"ElO,\
agency fee 代理费,代理费用 p|,3X*-ynx
aggregate 总计,合计为…… {-Q=Y DR
alternation of document and record 变造文件和记录 2uy<wJE>
alternative audit procedures 替代审计程序,备选审计程序 +204.Yj?D
amend 修改,修订
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amortisation 摊销 x!RpRq9
analytical capacity 分析能力 7w?V0pLwn8
analytical procedures 分析性程序 xG"*w@fs7
annual financial statements 年度会计报表,年度财务报表 :,[=g$CT:
appendix 附录,附表 K|^'`FpPO
applicable 适用的 Z:3SI$tO
applicable laws and regulations 适用的法规 f&ri=VJY\T
application systems 应用系统 _dk/SWb)
apply consistently 一贯地执行,一贯地实施 LzE$z,
appropriate 适当的,合适的; EnD}|9
征用,挪用 bWEti}kW
appropriate authorization 适当的授权 5zk^zn)
appropriateness of audit evidence 审计证据的适当性 v"3($?au0
approval 批准,核准 b`yb{&
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assertion (会计报表上的)认定;确认 Lw_s'QNWR
assessed level of control risk 对控制风险的评估,控制风险的评估水平 j$ h>CZZ
asset 资产,财产 A
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asset restructuring 资产重组 S%{^@L+V
assignment of duties 职责的划分 uS}qy-8J
assistant 助理,助理人员 \!Cc[n(f#
associated company 联属公司,联营公司 5N.-m;s
association 联合,结合;协会,社团 SNl% ?j|
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assumption 假设,假定 bjCO@t
at a given date 在某一特定时日 %ok??_}$}q
attestation 鉴证,公证 {>rGe#Vu
attestation service 鉴证服务 ).l`N&_peM
audit adjustment 审计调整 IVdM}"+
audit areas 审计领域 %TUvH>;0
audit conclusion 审计结论 r)xkpa5
audit effectiveness 审计效果 $vjl-1x&
audit efficiency 审计效率 g+1&l iV
audit engagement letter 审计业务约定书 <g3)!VR^q
audit evidence 审计证据 Nt'6Y;m!
audit fee 审计费 X" m0||
audit files 审计档案 97 eEqI$#
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 b;k3B7<
audit mark 审计标识 2/F";tc\'
audit materiality 审计重要性 mtd ,m
audit method 审计方法
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audit objective 审计目标,审计目的 2uZ4$_
audit of financial statements 会计报表审计,财务报表审计 |S0nR<x-M
audit opinion 审计意见 Ql8s7 %
audit period 被审计期间,被审计年度 ::`#qa4!
audit plan 审计计划 p()#+Xy
audit planning 编制审计计划,制定审计计划,审计计划 d":GsI?3
audit planning stage 审计计划阶段 OAw- -rl
audit procedure 审计程序 "kS!
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audit programme 审计程序表,具体审计计划 dgp1 B\
audit report 审计报告 orON)Sks
audit report with a disclaimer of opinion 拒绝表示意见审计报告 PXrv2q[5?
audit report with a qualified opinion 有保留意见的审计报告 j0`)m R}
audit report with an adverse opinion 否定意见的审计报告 w 8BSY
audit report with dual dates 双重日期审计报告 /?*GJN#
audit reporting stage 审计报告阶段 ='G-w
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audit responsibility 审计责任 }N,$4h9Dj
audit results 审计结果 UI%Z`.&
audit risk 审计风险 Qo$j'|lD
audit sampling 审计抽样 dn1Fwy.
audit sampling techniques 审计抽样方法,审计抽样技术 ``:+*4e9
audit strategies 审计策略 OC=g 1
audit summary 审计总结,审计小结 1Wr,E#+C
audit team 审计小组 [L ?^
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audit test 审计测试 "zZZ h
audit trail 审计轨迹 r?2EJE2{V
audit work 审计工作 {$xt
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audit working paper 审计工作底稿 ;1AXu/
audited financial statement 审计会计报表,已审计财务报表 -\[H>)z]RB
Auditing Guidelines (the~) 审计规范指南 +=M N_
auditing standards 审计准则 (J 1:J
audit-oriented working paper (审计)业务类工作底稿 N}gPf
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authorisation 授权 ?RQ_LA;
authorisation of transaction 交易的授权 %5$)w;p.$'
availability 可获得性 {|{;:_.>
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balance 余额;差额;平衡 Ygq;jX
balance sheet 资产负债表 [jEZ5]%
bank 银行 cNl NJ
bank account 银行账户,银行户头 N@#,Y nPI
bank statement 银行对账单 q>rDxmP<
barter transaction 易货交易,以物换物交易 L6x
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basis of audit 审计依据 SxI-pH'
basis of preparation (会计报表的)编制基础 g^:
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book of account 账目,账簿 zvbO
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borrowing 借款,贷款,借债 G_]zymXQ
branch 分支,分支机构,分店 A9_}RJ9
brought forward (账户余额等的)承上年,承上期,承上页 l0w<NZF
budget 预算 IhjZ{oV/@
building 建筑物;大楼 /*2)|2w
business conditions 业务情况,经营情况 Xti.yQx\
business licence (企业等的)营业执照 0fzHEL
business relation 业务关系 p|+TgOYOc
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