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 H 8 66,]
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审计词汇英汉对照 [D(JEO@ :
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ability to continue as a going concern 持续经营能力 (^sb('"
acceptability 可接受性,可接受程度 $Fy~xMA8O
acceptable level of detection risk 检查风险的可接受水平 gbh/`
acceptance of engagement 接受委托 3-n&&<
accepting the engagement for the first time 首次接受委托 bNtOqhi
access to asset 对资产的接触 .L^;aL
according to 根据,依据,依照 iEy2z+/"^
account balance 账户余额 &hi][Pt
account for 对……进行会计处理,核算;解释 /X#OX8gb]
accounting 会计,会计学 R`@7f$;wG
accounting advisory serve 会计咨询服务 ^YfAsBs&
accounting firm 会计师事务所 vl|3WYA
accounting information 会计信息,会计资料 glKPjL *
accounting period 会计期间 E%stFyr9`/
accounting policies 会计政策 @y0kX<M
accounting professional bodies 会计职业组织,会计职业团体 Q&%gpa).W
accounting records 会计记录 KBI1t$
accounting responsibility 会计责任 |8x_Av0
accounting service 会计服务 IF//bgk-
accounting standards 会计准则 LUz`P6
Accounting Standards for Business Enterprises 企业会计准则 '=Jz}F <
accounting system 会计系统 #-R]HLW*
accounting treatment 会计处理 I/v#!`L
accuracy 准确性,精确性 73tjDO7d
additional audit procedures 追加审计程序 @cm[]]f'l
addressee 收件人,收信人 KpS=oFX{}
Administration of State-owned Assets (the~) 国有资产管理局 irjHPuhcG
administrative laws and regulations 行政法规 Ls.g\Gl3
adverse impact 不利影响,负面影响 BP4vOZ0$
adverse opinion 反对意见 C)9-{Yp
advisory group 咨询组,顾问组 9+5F(pd(
agency fee 代理费,代理费用 q?L*Luu+
aggregate 总计,合计为…… 9{A*[.XK]
alternation of document and record 变造文件和记录 o(t`XE['<
alternative audit procedures 替代审计程序,备选审计程序 R
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amend 修改,修订 pH@yE Vf
amortisation 摊销 %VXIiu[
analytical capacity 分析能力 {c&9}u$e
analytical procedures 分析性程序 }:0HM8B7!
annual financial statements 年度会计报表,年度财务报表 O
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appendix 附录,附表 6e}T
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applicable 适用的 I4c%>R
applicable laws and regulations 适用的法规 Tm~jYgJ
application systems 应用系统 ~IQjQz?
apply consistently 一贯地执行,一贯地实施 e+@.n
appropriate 适当的,合适的; +ZBj_Vw*|
征用,挪用 aIWpgUd`
appropriate authorization 适当的授权 jd
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appropriateness of audit evidence 审计证据的适当性 f9n4/(Cy
approval 批准,核准 SBw'z(U
assertion (会计报表上的)认定;确认 g)MLgjj
assessed level of control risk 对控制风险的评估,控制风险的评估水平 y G>sBc
asset 资产,财产 :4COPUBpPV
asset restructuring 资产重组 ' 94HVag
assignment of duties 职责的划分 I&x69
assistant 助理,助理人员 -OfAl~ 4
associated company 联属公司,联营公司 O9{A)b!HB
association 联合,结合;协会,社团 [Kbna>`
assumption 假设,假定 SC2g5i`
at a given date 在某一特定时日 Ew9MWlk
attestation 鉴证,公证 q93V'[)F
attestation service 鉴证服务 mFIIqkUAL
audit adjustment 审计调整 a$6pA@7}
audit areas 审计领域 VC!g,LU|-
audit conclusion 审计结论 2Ju,P_<dt
audit effectiveness 审计效果 7G_lGV_
audit efficiency 审计效率 D,uT#P
audit engagement letter 审计业务约定书 $>%zNq-F
audit evidence 审计证据 3v<9 Z9O
audit fee 审计费 H
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audit files 审计档案 $,Y?qn/
audit findings 审计中发现的事项 bW'Y8ok[v
audit implementation stage 审计实施阶段 mOYXd,xd
audit mark 审计标识 c;R.rV<
audit materiality 审计重要性
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audit method 审计方法 H329P*
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audit objective 审计目标,审计目的 %,) Xi
audit of financial statements 会计报表审计,财务报表审计 8ZO~=e
audit opinion 审计意见 ;Y(~'KF
audit period 被审计期间,被审计年度 "QY~V{u5
audit plan 审计计划 2Xfy?U
audit planning 编制审计计划,制定审计计划,审计计划 aII:Pzh]B
audit planning stage 审计计划阶段 u #7AB>wi{
audit procedure 审计程序 sF#t{x/sW
audit programme 审计程序表,具体审计计划 "S&1J8D|
audit report 审计报告 y? 65*lUl
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =iPQ\_ON@
audit report with a qualified opinion 有保留意见的审计报告 ]}AyDy6C
audit report with an adverse opinion 否定意见的审计报告 k${F7I(Tb
audit report with dual dates 双重日期审计报告 f<3r;F7
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 niM(0p
audit results 审计结果 HSk}09GV
audit risk 审计风险 hzX&BI
audit sampling 审计抽样 SCMZ-^b
audit sampling techniques 审计抽样方法,审计抽样技术 \N
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audit strategies 审计策略 RjX#pb
audit summary 审计总结,审计小结 rB5+~
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audit team 审计小组 k8"[)lDc.
audit test 审计测试 oRCD8b?
audit trail 审计轨迹 HC ?XNR&
audit work 审计工作 v#+tu,)V;
audit working paper 审计工作底稿 cNqw(\rr
audited financial statement 审计会计报表,已审计财务报表 y]f| U-f:~
Auditing Guidelines (the~) 审计规范指南 BH=CoD.
auditing standards 审计准则 8f|+045E@
audit-oriented working paper (审计)业务类工作底稿 &]/.=J
authorisation 授权 r.zJ/Tk
authorisation of transaction 交易的授权 GEi^3UD
availability 可获得性 [p_C?hHO
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balance 余额;差额;平衡 S>p>$m,
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balance sheet 资产负债表 yh Ymbu
bank 银行 $rE_rZ+]="
bank account 银行账户,银行户头 /-ky
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bank statement 银行对账单 qT L@N9
barter transaction 易货交易,以物换物交易 b%,`;hy{
basis of audit 审计依据 b}r3x&)
basis of preparation (会计报表的)编制基础 [t`QV2um
book of account 账目,账簿 2]*2b{gF,
borrowing 借款,贷款,借债 u5FlT3hY.
branch 分支,分支机构,分店 #65Uei|F`+
brought forward (账户余额等的)承上年,承上期,承上页 vd<"
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budget 预算 #VEHyz 6P
building 建筑物;大楼 ]={{$}8.
business conditions 业务情况,经营情况 Wc$1Re{z
business licence (企业等的)营业执照 4m6E~_:F
business relation 业务关系 ),)]gw71QW
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