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 {M,,npl
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审计词汇英汉对照 E.1J2N
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ability to continue as a going concern 持续经营能力 4k./(f2+
acceptability 可接受性,可接受程度 <dyewy*.L
acceptable level of detection risk 检查风险的可接受水平 Uye|9/w8 !
acceptance of engagement 接受委托 UH7jP#W%=
accepting the engagement for the first time 首次接受委托 w+1Gs
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access to asset 对资产的接触 q7u'_R,;
according to 根据,依据,依照 SkU9ON
account balance 账户余额 h6dPO"
account for 对……进行会计处理,核算;解释 X.`~>`8
accounting 会计,会计学 5nbEf9&
accounting advisory serve 会计咨询服务 /VG2.:
accounting firm 会计师事务所 6q
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accounting information 会计信息,会计资料 <w3!!+oK"
accounting period 会计期间 _X?^Cy
accounting policies 会计政策 OR[
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accounting professional bodies 会计职业组织,会计职业团体 VK@!lJu!
accounting records 会计记录 yDNOt
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accounting responsibility 会计责任 o M Zq+>
accounting service 会计服务 6'xsG?{JY
accounting standards 会计准则 ftH:r_"O#
Accounting Standards for Business Enterprises 企业会计准则 TX
accounting system 会计系统 !ct4;.2
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accounting treatment 会计处理 YJ$1N!rG
accuracy 准确性,精确性 3_A
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additional audit procedures 追加审计程序 4@xE8`+bG
addressee 收件人,收信人 BT}&Y6
Administration of State-owned Assets (the~) 国有资产管理局 ,AT[@
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 I}R0q
adverse opinion 反对意见 ?6'rBH/w
advisory group 咨询组,顾问组 V')0 Mr
agency fee 代理费,代理费用 iYC9eEF
aggregate 总计,合计为…… qx%}knB
alternation of document and record 变造文件和记录 $\9~)Rq6
alternative audit procedures 替代审计程序,备选审计程序 hpU2
amend 修改,修订 &c1A*Pl/:G
amortisation 摊销 @B}aN@!/
analytical capacity 分析能力 7g3>jh
analytical procedures 分析性程序 CirZ+o
annual financial statements 年度会计报表,年度财务报表 m8.U &0
appendix 附录,附表 G8Du~h!!U
applicable 适用的 F:a ILx
applicable laws and regulations 适用的法规 fDLG>rXPT
application systems 应用系统 5xL~`-IA&v
apply consistently 一贯地执行,一贯地实施 %j7XEh<'
appropriate 适当的,合适的; }l=xiAF
征用,挪用 "jw<V,,
appropriate authorization 适当的授权 hJPlq0C
appropriateness of audit evidence 审计证据的适当性 NFv>B>
approval 批准,核准 ++E3]X|
assertion (会计报表上的)认定;确认 Pi|o` d
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9?k_y ZV
asset 资产,财产 j)q\9#sI/(
asset restructuring 资产重组 Po%(~ )S>
assignment of duties 职责的划分 M9f35
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assistant 助理,助理人员 0bo/XUpi
associated company 联属公司,联营公司 vhhC>
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association 联合,结合;协会,社团 C`q@X(_
assumption 假设,假定 `jOX6_z?I
at a given date 在某一特定时日 }
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attestation 鉴证,公证 bcupo:N
attestation service 鉴证服务 Tyck/ EO
audit adjustment 审计调整 GA
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audit areas 审计领域 +zs4a96[
audit conclusion 审计结论 HJY2#lSha6
audit effectiveness 审计效果 b6*!ACY
audit efficiency 审计效率 LCQE_}Mh
audit engagement letter 审计业务约定书 9H%X2#:fH
audit evidence 审计证据 zen*PeIrA^
audit fee 审计费 N
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audit files 审计档案 SV(]9^nW
audit findings 审计中发现的事项 9VbOQ {8
audit implementation stage 审计实施阶段 &
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audit mark 审计标识 x|vqNZ\
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audit materiality 审计重要性
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audit method 审计方法 L{c q, jk
audit objective 审计目标,审计目的 ,\@O(;
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audit of financial statements 会计报表审计,财务报表审计 [n/hkXa$\
audit opinion 审计意见 <wAFy>7
audit period 被审计期间,被审计年度 `[n("7,
audit plan 审计计划 d \35a4l
audit planning 编制审计计划,制定审计计划,审计计划 @62Mk},9 c
audit planning stage 审计计划阶段 F,'exuZ
audit procedure 审计程序 5+wAzVA
audit programme 审计程序表,具体审计计划 28=O03q
audit report 审计报告 \!ej<T+JR>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hh[jN7K
audit report with a qualified opinion 有保留意见的审计报告 c}0@2Vf
audit report with an adverse opinion 否定意见的审计报告 0c#/hFn
audit report with dual dates 双重日期审计报告 LWt&3
audit reporting stage 审计报告阶段 =ha{Ziryo
audit responsibility 审计责任 9rA=pH%<>B
audit results 审计结果 gatB QwJb9
audit risk 审计风险 4f;HQ-Iv
audit sampling 审计抽样 vz!s~cAt
audit sampling techniques 审计抽样方法,审计抽样技术 2J;kSh1,L
audit strategies 审计策略 JGQj w(Xs
audit summary 审计总结,审计小结 J^g!++|2P
audit team 审计小组 9cj9SB4
audit test 审计测试 >orK';r<
audit trail 审计轨迹 )=etG
audit work 审计工作 j.@\3'
audit working paper 审计工作底稿 6!(@@^7{*
audited financial statement 审计会计报表,已审计财务报表 FeTL&$
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Auditing Guidelines (the~) 审计规范指南 EEW_gFn
auditing standards 审计准则 9U%N@Dq`Z
audit-oriented working paper (审计)业务类工作底稿 +) m_o"hl
authorisation 授权 3F<VH
authorisation of transaction 交易的授权 eET}r24
availability 可获得性 k{Aj^O3gD
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balance 余额;差额;平衡 qZA).12qS
balance sheet 资产负债表 bv*,#Qm
bank 银行 *VZ5B<Ic
bank account 银行账户,银行户头 oo.2Dn6z
bank statement 银行对账单 :EA\)@^$R
barter transaction 易货交易,以物换物交易 =7o"u3hG
basis of audit 审计依据 [2{1b`e
basis of preparation (会计报表的)编制基础 I'0@viF"Nx
book of account 账目,账簿 =%BZ9,l
borrowing 借款,贷款,借债 5kz)5,KjM
branch 分支,分支机构,分店 8M`#pN^
brought forward (账户余额等的)承上年,承上期,承上页 Z LD}a:s
budget 预算 smDw<slC
building 建筑物;大楼 ..R-Ms)k=
business conditions 业务情况,经营情况 I}vmU^Y>
business licence (企业等的)营业执照 ;y2/-tL?
business relation 业务关系 xcf%KXJf6
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