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 .5zqpm
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审计词汇英汉对照 V4
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ability to continue as a going concern 持续经营能力 /gKX%`ZF/r
acceptability 可接受性,可接受程度 S]3t{s#JW7
acceptable level of detection risk 检查风险的可接受水平 Q!:J.J
acceptance of engagement 接受委托 gI
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accepting the engagement for the first time 首次接受委托 (JHL0Z/
access to asset 对资产的接触 :.IVf Zw
according to 根据,依据,依照 7N/v
account balance 账户余额 a8Jn.!
account for 对……进行会计处理,核算;解释 S&% GB
accounting 会计,会计学 MGd 7Ont
accounting advisory serve 会计咨询服务 UHYnl]
accounting firm 会计师事务所 Wej 8YF@
accounting information 会计信息,会计资料 7p(^I*|
accounting period 会计期间 7W6tz\Y
accounting policies 会计政策 !
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accounting professional bodies 会计职业组织,会计职业团体 <8>gb!D G
accounting records 会计记录 R;gN^Yjk:
accounting responsibility 会计责任 Yqy7__vm
accounting service 会计服务 %+U.zd$
accounting standards 会计准则 'dp3>4
Accounting Standards for Business Enterprises 企业会计准则 8M;VX3X
accounting system 会计系统 `Li3=!V[
accounting treatment 会计处理 oq4*m[
accuracy 准确性,精确性 X/fk
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additional audit procedures 追加审计程序 CxC&+';
addressee 收件人,收信人 iXt >!f*
Administration of State-owned Assets (the~) 国有资产管理局 0Kxc$c
administrative laws and regulations 行政法规 ika/ G
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adverse impact 不利影响,负面影响 4
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adverse opinion 反对意见 WhsTKy&E
advisory group 咨询组,顾问组 oX@0+*"
agency fee 代理费,代理费用 *wcb 5p
aggregate 总计,合计为…… mYf7?I~
alternation of document and record 变造文件和记录 n0:Y*Op
alternative audit procedures 替代审计程序,备选审计程序 n
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amend 修改,修订 j_VTa/
amortisation 摊销 UUGwXq96i
analytical capacity 分析能力 GpV"KVJJ/
analytical procedures 分析性程序 A"8`5qa
annual financial statements 年度会计报表,年度财务报表 A>8uLO G}
appendix 附录,附表 p=vu<xXtD
applicable 适用的 _6v|k}tW'Y
applicable laws and regulations 适用的法规 \-Mzs 0R
application systems 应用系统 8r7~ >p~
apply consistently 一贯地执行,一贯地实施 @bQf =N+
appropriate 适当的,合适的; |'xVU8
征用,挪用 7RQ.oe
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appropriate authorization 适当的授权 )54;YK
appropriateness of audit evidence 审计证据的适当性 s)ymm7?
approval 批准,核准 !N- -
assertion (会计报表上的)认定;确认 Ai&-W
assessed level of control risk 对控制风险的评估,控制风险的评估水平 fJ_d,4
asset 资产,财产 M[N$N`9
asset restructuring 资产重组 E(F<shT#
assignment of duties 职责的划分 A`x_M!m
assistant 助理,助理人员 _,Wb`P
associated company 联属公司,联营公司 Z&gM7Zo8
association 联合,结合;协会,社团 -z9-f\
assumption 假设,假定 SnsOuC5Ah
at a given date 在某一特定时日 E Z95)pk
attestation 鉴证,公证 F3$@6J8<[z
attestation service 鉴证服务 Z<6XB{Nh\
audit adjustment 审计调整 @0cQ4}
audit areas 审计领域 s*<\mwB
audit conclusion 审计结论 IKx]?0sS
audit effectiveness 审计效果 X#KC<BXw,
audit efficiency 审计效率 ;Ll/rJ:*
audit engagement letter 审计业务约定书 !e?g"5r{Bv
audit evidence 审计证据 WV]%llj^
audit fee 审计费 ##~";j
audit files 审计档案 [EUp4%Z #
audit findings 审计中发现的事项 SXfuPM
audit implementation stage 审计实施阶段 .:?X<=!S&t
audit mark 审计标识 Ffxf!zS
audit materiality 审计重要性 TxL;qZRY
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audit method 审计方法 ?-mDvW
audit objective 审计目标,审计目的 Gq_rZo(@
audit of financial statements 会计报表审计,财务报表审计 LWQ.!;HY p
audit opinion 审计意见 kk_$j_0
audit period 被审计期间,被审计年度 &VG|*&M
audit plan 审计计划 0F$;]zg
audit planning 编制审计计划,制定审计计划,审计计划 ]PQ] f*Ik>
audit planning stage 审计计划阶段 n#,<-
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audit procedure 审计程序 OU&eswW
audit programme 审计程序表,具体审计计划 >\=~2>FCD
audit report 审计报告 ck-ab0n
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Ml`tDt|;
audit report with a qualified opinion 有保留意见的审计报告 jiS|ara"
audit report with an adverse opinion 否定意见的审计报告 FV>j
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audit report with dual dates 双重日期审计报告 _&!%yW@
audit reporting stage 审计报告阶段 bqjj6bf'o
audit responsibility 审计责任 ;8z40cD
audit results 审计结果 ts
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audit risk 审计风险 f>$Ld1
audit sampling 审计抽样 bvZTB<rA
audit sampling techniques 审计抽样方法,审计抽样技术 > <cK
audit strategies 审计策略 $F V!HD
audit summary 审计总结,审计小结 >iefEv\
audit team 审计小组
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audit test 审计测试 :2#8\7IU^'
audit trail 审计轨迹 Q2[@yRY/z
audit work 审计工作 /">A3bq
audit working paper 审计工作底稿 HZ$q`e
audited financial statement 审计会计报表,已审计财务报表 TG ,T>'
Auditing Guidelines (the~) 审计规范指南 'Oyx
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auditing standards 审计准则 L`E^B
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audit-oriented working paper (审计)业务类工作底稿 ,0ZkE}<=w
authorisation 授权 uYW9kw>$
authorisation of transaction 交易的授权 hZ_0lX}
availability 可获得性 moO=TGG;F
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balance 余额;差额;平衡 >XzP'h
balance sheet 资产负债表 uM3F[p%V^
bank 银行
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bank account 银行账户,银行户头 6n9;t\'Gt
bank statement 银行对账单 ;DWtCtD
barter transaction 易货交易,以物换物交易 BPAz.K Q
basis of audit 审计依据 c-S_{~~
basis of preparation (会计报表的)编制基础 &%YFO'>>}
book of account 账目,账簿 +QS7F`O
borrowing 借款,贷款,借债 7/*a
branch 分支,分支机构,分店 qucw%hJ r
brought forward (账户余额等的)承上年,承上期,承上页 qta^i819
budget 预算 x!rHkuH~
building 建筑物;大楼 wFr}]<=Mi
business conditions 业务情况,经营情况 CV<@Rg
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business licence (企业等的)营业执照 iy&*5U
business relation 业务关系 "]BefvE
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