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 aX^+ O,
,GrB'N{8e
审计词汇英汉对照 C0fmmI0z~
8Bpip
A C c*({
~Fw<eY
pU
CK-rL
ability to continue as a going concern 持续经营能力 W&(f&{A
acceptability 可接受性,可接受程度 .
uR M{Bs
acceptable level of detection risk 检查风险的可接受水平 K;U39ofW
acceptance of engagement 接受委托 ?z/Vgk+9|
accepting the engagement for the first time 首次接受委托 0Q~@F3N-\>
access to asset 对资产的接触 .0|=[|
according to 根据,依据,依照 ]` ]g@v
account balance 账户余额 )`8pd 7<.
account for 对……进行会计处理,核算;解释 &[@\ f^~
accounting 会计,会计学 R#(G%66
accounting advisory serve 会计咨询服务 zoP%u,XL
accounting firm 会计师事务所 \ZD[!w7
accounting information 会计信息,会计资料 V
Xm[-
accounting period 会计期间 !gH9 ay
accounting policies 会计政策 +;q.Y?
accounting professional bodies 会计职业组织,会计职业团体 `.=sTp2rbc
accounting records 会计记录 LK}-lZ`
i
accounting responsibility 会计责任 8$vK5Dnn8
accounting service 会计服务 o>c^aRZ{
accounting standards 会计准则 +l?; )
Accounting Standards for Business Enterprises 企业会计准则 *7" L
]6
accounting system 会计系统 * Msr15
accounting treatment 会计处理 6;oe=Q:Q
accuracy 准确性,精确性 F9H~k"_ZJR
additional audit procedures 追加审计程序 ~]WVG@-
addressee 收件人,收信人 Pxhz@":[
Administration of State-owned Assets (the~) 国有资产管理局 [B^ G-
administrative laws and regulations 行政法规 ;/LD)$_
adverse impact 不利影响,负面影响 X=~V6m
adverse opinion 反对意见 C+
%K6/J(
advisory group 咨询组,顾问组
/\=MBUN
agency fee 代理费,代理费用 [VSU"AJY
aggregate 总计,合计为…… 8)xt(~qF
alternation of document and record 变造文件和记录 dDtFx2(R
alternative audit procedures 替代审计程序,备选审计程序 %f&< wC
amend 修改,修订 ](K0Fwo`;"
amortisation 摊销 &ZJgQ-Pc(m
analytical capacity 分析能力 "0&N}
analytical procedures 分析性程序 C3VLV&wF
annual financial statements 年度会计报表,年度财务报表 Yck~xt&]
appendix 附录,附表 ]gEhE
applicable 适用的 H4<Nnd\
applicable laws and regulations 适用的法规 t FgX\4
application systems 应用系统 N[U9d}Zv
apply consistently 一贯地执行,一贯地实施 bJ3(ckhq
appropriate 适当的,合适的; 8`v$liH
征用,挪用 Zk?
=
appropriate authorization 适当的授权 hI|)u4q
appropriateness of audit evidence 审计证据的适当性 }
/:\U
p
approval 批准,核准 ~}% ~oT
assertion (会计报表上的)认定;确认 o-eKAkh
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Hl7:*]l7b
asset 资产,财产 !/I0i8T
asset restructuring 资产重组 ]hTb@.
assignment of duties 职责的划分 +F@_Es<6
assistant 助理,助理人员 w'ybbv{c
associated company 联属公司,联营公司 UUtbD&\
association 联合,结合;协会,社团 G&9#*<F$c
assumption 假设,假定 GsV4ZZ
at a given date 在某一特定时日 x?r1s#88>
attestation 鉴证,公证 H+ZSPHs
attestation service 鉴证服务 >q7
%UK]&
audit adjustment 审计调整 HJhH-\{@
audit areas 审计领域 tRfm+hqRZ
audit conclusion 审计结论 / 8gL
.i$
audit effectiveness 审计效果 6C-YyI#s#
audit efficiency 审计效率 uS5o?fg\e
audit engagement letter 审计业务约定书 KMjg;!y
audit evidence 审计证据
\4bWWy
audit fee 审计费 ;IZ?19Q
audit files 审计档案
R
iFw?Q+
audit findings 审计中发现的事项 l]#
!+@
audit implementation stage 审计实施阶段 6*XM7'n
audit mark 审计标识 ;")A{tX2
audit materiality 审计重要性 p1O6+hRio
audit method 审计方法 ?S#\K^
audit objective 审计目标,审计目的 \2X$C#8E
audit of financial statements 会计报表审计,财务报表审计 v}uJtBG(
audit opinion 审计意见 cT'w=
audit period 被审计期间,被审计年度 P-Su
5F
audit plan 审计计划 i~yX tya
audit planning 编制审计计划,制定审计计划,审计计划 ,M6ZZ* ,e
audit planning stage 审计计划阶段 >Da~Q WW|
audit procedure 审计程序 ^toAw8A=@0
audit programme 审计程序表,具体审计计划 ~+n,1]W_
audit report 审计报告 RtV.d\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \54}T4R
audit report with a qualified opinion 有保留意见的审计报告 $Ua56Y
audit report with an adverse opinion 否定意见的审计报告 @Hjea1@t
audit report with dual dates 双重日期审计报告 "pvZ,l>8f
audit reporting stage 审计报告阶段 S GcBmjP
audit responsibility 审计责任 @}LZ! y
audit results 审计结果
4%ZM:/
audit risk 审计风险 \0*l,i1&
audit sampling 审计抽样 +m$5a
YX
audit sampling techniques 审计抽样方法,审计抽样技术 Dpqt;8"2L
audit strategies 审计策略 }Uw#f@Wh
audit summary 审计总结,审计小结 t#b0H)
audit team 审计小组 @h9MxCE!
audit test 审计测试 j,
u#K)7{T
audit trail 审计轨迹 ;j}yB
audit work 审计工作 VcgBLkIF
audit working paper 审计工作底稿 eti`O
audited financial statement 审计会计报表,已审计财务报表 OkH\^
Auditing Guidelines (the~) 审计规范指南 F9Z@x)
auditing standards 审计准则 ;Ss$2V'a
audit-oriented working paper (审计)业务类工作底稿 IF_D Z
authorisation 授权 ;#anZC;
authorisation of transaction 交易的授权 |:q/Dt@
availability 可获得性 !,&yyx.
B S`q%ypy
balance 余额;差额;平衡 ^^?q$1k6r*
balance sheet 资产负债表 _N#&psQzw
bank 银行 j4.&l3
bank account 银行账户,银行户头 9y] J/1#
bank statement 银行对账单 cvo[s, p
barter transaction 易货交易,以物换物交易 ,E*R,'w
basis of audit 审计依据 8k!6b\Imz
basis of preparation (会计报表的)编制基础 h'5Cp(G
book of account 账目,账簿 XB\zkf_}Xc
borrowing 借款,贷款,借债 -G`.y?
branch 分支,分支机构,分店 }STYG`
brought forward (账户余额等的)承上年,承上期,承上页 z;3NiY
budget 预算 s3 QEi^~
building 建筑物;大楼 igkz2S I
business conditions 业务情况,经营情况 H%i>L?J2 /
business licence (企业等的)营业执照 b-<HXn_Fd
business relation 业务关系 sa#.l% #
_j ;3-m