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 "u;YI=+
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审计词汇英汉对照 xP{-19s1]
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ability to continue as a going concern 持续经营能力 T~X41d\
acceptability 可接受性,可接受程度 DLi?'K3t
acceptable level of detection risk 检查风险的可接受水平 j0FW8!!-g
acceptance of engagement 接受委托 -`7$Qu2
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 ,=|4:F9
according to 根据,依据,依照 :y#T9R9
account balance 账户余额 < Dd%
account for 对……进行会计处理,核算;解释 +8AvTSgX%
accounting 会计,会计学 )TU<:V
accounting advisory serve 会计咨询服务 ,
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accounting firm 会计师事务所 DyfsTx
accounting information 会计信息,会计资料
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accounting period 会计期间 x=]S.XI
accounting policies 会计政策 ;W{b $k@g
accounting professional bodies 会计职业组织,会计职业团体 Oz{%k#X-
accounting records 会计记录 rbyY8
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accounting responsibility 会计责任 /r^[a,Q#x
accounting service 会计服务 3qi_]*dD
accounting standards 会计准则 J02^i5l
Accounting Standards for Business Enterprises 企业会计准则 ^Kqf~yS%
accounting system 会计系统 tnb$sulc+
accounting treatment 会计处理 \a))
accuracy 准确性,精确性 q[d)e6
additional audit procedures 追加审计程序 _KN/@(+F
addressee 收件人,收信人 gnLn7?
Administration of State-owned Assets (the~) 国有资产管理局 ?n]FNj
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administrative laws and regulations 行政法规 51 b y
adverse impact 不利影响,负面影响 lY'N4x7n
adverse opinion 反对意见 6~8F!b2
advisory group 咨询组,顾问组 NTmi 2c
agency fee 代理费,代理费用 aV6#t*\J
aggregate 总计,合计为…… rh%m;i<b
alternation of document and record 变造文件和记录 VWi2(@R^
alternative audit procedures 替代审计程序,备选审计程序 p
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amend 修改,修订 jL>:>r
amortisation 摊销 pQWHG#?7
analytical capacity 分析能力 W7=V{}b+
analytical procedures 分析性程序 mR+Jws'
annual financial statements 年度会计报表,年度财务报表 gU1 #`r>[)
appendix 附录,附表 \+nGOvM
applicable 适用的 *:hyY!x
applicable laws and regulations 适用的法规 Dl C@fZD
application systems 应用系统 .DguR2KT
apply consistently 一贯地执行,一贯地实施 )oU)}asY
appropriate 适当的,合适的; TDNf)Mm
征用,挪用 #E$X,[ZFo
appropriate authorization 适当的授权 #0"~G][#
appropriateness of audit evidence 审计证据的适当性 Yr+23Ro
approval 批准,核准 HpW 42
assertion (会计报表上的)认定;确认 s B
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 S%mfs!E>
asset 资产,财产 ?+2b(2&MXE
asset restructuring 资产重组 L":bI&V?:
assignment of duties 职责的划分 60}! LmL
assistant 助理,助理人员 0Scm?
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associated company 联属公司,联营公司 h7yqk4'Lq
association 联合,结合;协会,社团 Bh]!WMAw.
assumption 假设,假定 aFj.i8+
at a given date 在某一特定时日 q%/uQT?
attestation 鉴证,公证 h|;qG)f^
attestation service 鉴证服务 K#mOSY;}
audit adjustment 审计调整 NwlU%{7W6
audit areas 审计领域 ~DF:lqwWP
audit conclusion 审计结论 s9)8b$t]
audit effectiveness 审计效果 v?:: |{
audit efficiency 审计效率 bzZ>ly
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audit engagement letter 审计业务约定书 \3XqHf3|o
audit evidence 审计证据 `>lzlEhKV
audit fee 审计费 SOf{Hx0C6
audit files 审计档案 !mJo'K
audit findings 审计中发现的事项 {+.r5py
audit implementation stage 审计实施阶段 )?aaBaN$
audit mark 审计标识 /JJw 6[N
audit materiality 审计重要性 <skajQQ
audit method 审计方法 l$xxrb9P!
audit objective 审计目标,审计目的 O;9?(:_
audit of financial statements 会计报表审计,财务报表审计 {zLhiUH
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audit opinion 审计意见 ]wVk+%e
audit period 被审计期间,被审计年度 ZWUP
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audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 -yAQ
audit planning stage 审计计划阶段 C.Uju`3
audit procedure 审计程序 G}d-(X
audit programme 审计程序表,具体审计计划 )
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audit report 审计报告 ~B i_7 Q
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #Pk$L+C
audit report with a qualified opinion 有保留意见的审计报告 H^%lDz
audit report with an adverse opinion 否定意见的审计报告 -~{c
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audit report with dual dates 双重日期审计报告 .Ajz
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audit reporting stage 审计报告阶段 b7`D|7D
audit responsibility 审计责任 7- d.ZG
audit results 审计结果 OhZgcUqQ8
audit risk 审计风险 0%Ll
audit sampling 审计抽样 Kv&g5&N,
audit sampling techniques 审计抽样方法,审计抽样技术 }T2xXbU
audit strategies 审计策略 ~&dyRtW4
audit summary 审计总结,审计小结 X2sH E
audit team 审计小组 g|X ;ahTT
audit test 审计测试 21X`h3+=
audit trail 审计轨迹 V9yl4q-bL
audit work 审计工作
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audit working paper 审计工作底稿 ;|T!
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audited financial statement 审计会计报表,已审计财务报表 H6*^Ga
Auditing Guidelines (the~) 审计规范指南 `r"+644
auditing standards 审计准则 $ ,Ck70_
audit-oriented working paper (审计)业务类工作底稿 Vv.r8IGYm
authorisation 授权 M9\#Aq&\i
authorisation of transaction 交易的授权 LkruL_E>
availability 可获得性 "p&Y^]
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balance 余额;差额;平衡 82{ Vc
balance sheet 资产负债表 t_z>Cl^u
bank 银行 #p(h]T32
bank account 银行账户,银行户头 r|Z3$J{^"
bank statement 银行对账单 ^nJyo:DO;
barter transaction 易货交易,以物换物交易 E51dV:l
basis of audit 审计依据 C@ZK~Y_g
basis of preparation (会计报表的)编制基础 \*hrW(
book of account 账目,账簿 `_I@i]i^
borrowing 借款,贷款,借债 tsOrt3
branch 分支,分支机构,分店 z}Q
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brought forward (账户余额等的)承上年,承上期,承上页 Pt:e!qX)
budget 预算 1/1Xk,E
building 建筑物;大楼 }
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business conditions 业务情况,经营情况 <P[T!gST
business licence (企业等的)营业执照 e1(Q(3
business relation 业务关系 NL=|z=q
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