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 :39arq
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审计词汇英汉对照 h.NCG96S
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ability to continue as a going concern 持续经营能力 O2"V'(
acceptability 可接受性,可接受程度 G2-0r.f
acceptable level of detection risk 检查风险的可接受水平 .K`n;l
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acceptance of engagement 接受委托 "<^n@=g'q
accepting the engagement for the first time 首次接受委托 }w8yYI
access to asset 对资产的接触 G\^<MR|
according to 根据,依据,依照 Mc$rsqDz
account balance 账户余额 5".bM8o
account for 对……进行会计处理,核算;解释 2<:dA >1
accounting 会计,会计学 c;zk
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accounting advisory serve 会计咨询服务 ixE w!t
accounting firm 会计师事务所 XL'\$f
accounting information 会计信息,会计资料
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accounting period 会计期间 hMUUnr"8;i
accounting policies 会计政策 H({m1v ~R
accounting professional bodies 会计职业组织,会计职业团体 ,s2C)bb-
accounting records 会计记录 (@;^uVJP
accounting responsibility 会计责任 R~fk/T?
accounting service 会计服务 2A9crL$
accounting standards 会计准则 xvomn`X1
Accounting Standards for Business Enterprises 企业会计准则 \&ki79Ly-
accounting system 会计系统 yO,Jgn
accounting treatment 会计处理 I5`>XfO)
accuracy 准确性,精确性 bbDm6,
additional audit procedures 追加审计程序 3i'
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addressee 收件人,收信人 XODp[+xEEt
Administration of State-owned Assets (the~) 国有资产管理局 %b2Hm9r+
administrative laws and regulations 行政法规 0rm(i*Q
adverse impact 不利影响,负面影响 #9~,d<H
adverse opinion 反对意见 4:pgZz!
advisory group 咨询组,顾问组 N
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agency fee 代理费,代理费用 yK$aVK"
aggregate 总计,合计为…… P ?nk>
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 R0LWuE%eD
amend 修改,修订 sg49a9`8
amortisation 摊销 .yFO]
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analytical capacity 分析能力 \u))1zRd
analytical procedures 分析性程序 S\Le;,5Z
annual financial statements 年度会计报表,年度财务报表 He}?\C
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appendix 附录,附表 `AvK=]
applicable 适用的 9)o@d`*
applicable laws and regulations 适用的法规 :8==Bu
application systems 应用系统 USHQwn)%
apply consistently 一贯地执行,一贯地实施 rK`^A
appropriate 适当的,合适的; NL;sn"
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appropriate authorization 适当的授权 GIn%yB'
appropriateness of audit evidence 审计证据的适当性 WWH<s%C
approval 批准,核准 y,6kL2DM
assertion (会计报表上的)认定;确认 5h0Hk<N
assessed level of control risk 对控制风险的评估,控制风险的评估水平 /e*fsQ>M:
asset 资产,财产 Gf:dN_e6.
asset restructuring 资产重组 F`2h,i-9
assignment of duties 职责的划分 @+Sr~:K
assistant 助理,助理人员 #8ltV`
associated company 联属公司,联营公司 x$D^Bh,
association 联合,结合;协会,社团 %e3E}m>
assumption 假设,假定 AE~@F4MK
at a given date 在某一特定时日 FQ`1c[M@
attestation 鉴证,公证 )N607 Fa-
attestation service 鉴证服务 @!O(%0
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audit adjustment 审计调整 `'k2gq&
audit areas 审计领域 "@/pQoLy
audit conclusion 审计结论 <>Dw8?O
audit effectiveness 审计效果 ~TeOl|!lE+
audit efficiency 审计效率 Un,'a8>V`
audit engagement letter 审计业务约定书 OLm@-I*
audit evidence 审计证据 Uxik&M
audit fee 审计费 b18f=<#
audit files 审计档案 !!)$?R;1
audit findings 审计中发现的事项 kWy@wPqms
audit implementation stage 审计实施阶段 9c }qVf
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audit mark 审计标识 4
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audit materiality 审计重要性 w/rJj*
audit method 审计方法 v+`'%E
audit objective 审计目标,审计目的 -!O8V
audit of financial statements 会计报表审计,财务报表审计 ,Z _@]D@
audit opinion 审计意见 @TX@78fWz=
audit period 被审计期间,被审计年度 3dLqlJ^7B
audit plan 审计计划 -)3+/4Q(
audit planning 编制审计计划,制定审计计划,审计计划 96QY0
audit planning stage 审计计划阶段 8"g+
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audit procedure 审计程序 47Bg[
audit programme 审计程序表,具体审计计划 A9u>bWIE7
audit report 审计报告 gsM^Pu09ud
audit report with a disclaimer of opinion 拒绝表示意见审计报告 kR^h@@'F"
audit report with a qualified opinion 有保留意见的审计报告 Ip=QtNW3
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audit report with an adverse opinion 否定意见的审计报告 ->.9[|lIg
audit report with dual dates 双重日期审计报告 d;wq@e
audit reporting stage 审计报告阶段 o$Nhx_F
audit responsibility 审计责任 !Ko>
audit results 审计结果 w?^[*_Y
audit risk 审计风险 6sQ;Z |!Pz
audit sampling 审计抽样 GEh( pJ
audit sampling techniques 审计抽样方法,审计抽样技术 Zf<T`'_d
audit strategies 审计策略 yRl
audit summary 审计总结,审计小结 lNyyLLt
audit team 审计小组 5B2p_$W#
audit test 审计测试 0)~c)B:5
audit trail 审计轨迹 Ba|}$jo
audit work 审计工作 #OM)71kB8
audit working paper 审计工作底稿 =BE !
audited financial statement 审计会计报表,已审计财务报表 US"g>WLwJ
Auditing Guidelines (the~) 审计规范指南 g<M!]0OK
auditing standards 审计准则 q/ 54=8*h0
audit-oriented working paper (审计)业务类工作底稿 -WF((s;<#
authorisation 授权 q >>1?hzA
authorisation of transaction 交易的授权 qm:C1#<p
availability 可获得性 |pWu|M _'
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balance 余额;差额;平衡 Lw_|o[I}
balance sheet 资产负债表 PsXCpyY!s
bank 银行 LD5`9-
bank account 银行账户,银行户头 JJ}DYv
bank statement 银行对账单 H)gc"aRe;Y
barter transaction 易货交易,以物换物交易 { AYW
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basis of audit 审计依据 2y;vX|lX]
basis of preparation (会计报表的)编制基础 g)r{LxT# +
book of account 账目,账簿 .udLMS/_
borrowing 借款,贷款,借债 2zh-ms
branch 分支,分支机构,分店 ,zHL8SiTX
brought forward (账户余额等的)承上年,承上期,承上页 M|%bxG^l
budget 预算 3e1-w$z&S
building 建筑物;大楼 j=M%*`@
business conditions 业务情况,经营情况 aEIz,^3
business licence (企业等的)营业执照 R<6y7?]bZ
business relation 业务关系 -aok ]w
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