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 9)Jc'd|
G{8>
审计词汇英汉对照 %I&[:
VXpbmg!{S
A y_mD9bgW
E(l'\q'.
.gPXW=r
ability to continue as a going concern 持续经营能力 fCq
acceptability 可接受性,可接受程度 Ul41R
Ny)
acceptable level of detection risk 检查风险的可接受水平 b<N962 q$q
acceptance of engagement 接受委托 Lh"!Z
accepting the engagement for the first time 首次接受委托 8LH"j(H
access to asset 对资产的接触 q')MKR*
according to 根据,依据,依照
aeP
6JHj
account balance 账户余额 j|N8"8"
account for 对……进行会计处理,核算;解释 /61P`1y(J
accounting 会计,会计学 tk"+PTGJT
accounting advisory serve 会计咨询服务 rTR4j>Ua~
accounting firm 会计师事务所 :YAxL J
accounting information 会计信息,会计资料 "gR W91
T
accounting period 会计期间 DKcg
accounting policies 会计政策 .Y?/J,Ch
accounting professional bodies 会计职业组织,会计职业团体 e>:bV7h
j~
accounting records 会计记录 -}h+hS50F
accounting responsibility 会计责任 JpFfO<uO
accounting service 会计服务 :tv:46+s=
accounting standards 会计准则 ,s?7EHtC
Accounting Standards for Business Enterprises 企业会计准则 PhS`,I^Z
accounting system 会计系统 8, >YB+Hb
accounting treatment 会计处理 {APsi7HYBr
accuracy 准确性,精确性 /Ww_fY
additional audit procedures 追加审计程序 GCf3'u
addressee 收件人,收信人 J5J$qCJq
Administration of State-owned Assets (the~) 国有资产管理局 UP@a
?w
administrative laws and regulations 行政法规 yWs_Z6 b
adverse impact 不利影响,负面影响 2(,
`9
adverse opinion 反对意见 x}w"2[fL
advisory group 咨询组,顾问组 b :Knc$
agency fee 代理费,代理费用 !_EaF`oh(
aggregate 总计,合计为…… Q}?yj,DD
alternation of document and record 变造文件和记录 GQNs :oRJ'
alternative audit procedures 替代审计程序,备选审计程序 t5%\`Yo?
amend 修改,修订 j:yQP#U
amortisation 摊销 Dn6 k,nVh
analytical capacity 分析能力 9Yh0'
<Z
analytical procedures 分析性程序 C3Hq&TVf/
annual financial statements 年度会计报表,年度财务报表 z)Y<@2V*C
appendix 附录,附表 =ZsM[wd
applicable 适用的 WhO;4-q)2
applicable laws and regulations 适用的法规 {|}tp<:2
application systems 应用系统 iaqhP7!
apply consistently 一贯地执行,一贯地实施 kp4*|$]
appropriate 适当的,合适的; $GzTDq
Y9@
征用,挪用 MI
|51&m
appropriate authorization 适当的授权 %f{1u5+5
appropriateness of audit evidence 审计证据的适当性 kKFSCl/g
approval 批准,核准 iK*2 Z$`lw
assertion (会计报表上的)认定;确认 RP2MtP"M
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +TzF*Np
asset 资产,财产 Y *
#'Gh,
asset restructuring 资产重组 `ym@U(;N
assignment of duties 职责的划分 y\'t{>U/
assistant 助理,助理人员 \iQD\=o
associated company 联属公司,联营公司 x*H4o{o0
association 联合,结合;协会,社团 %!r>]M <
assumption 假设,假定 wff&ci28
at a given date 在某一特定时日 &CvNNDgrJ
attestation 鉴证,公证 [<)/
c>Y
attestation service 鉴证服务
f6 zT
audit adjustment 审计调整 c2}?[\U]
audit areas 审计领域 _}X_^taTZS
audit conclusion 审计结论 't$(Ruw
audit effectiveness 审计效果 Kilq Jg1%C
audit efficiency 审计效率 }+[H~8)5
audit engagement letter 审计业务约定书 `<Z5/;a5W
audit evidence 审计证据 w ' E
audit fee 审计费 $XFiH~GI
audit files 审计档案 la ~T)U7
audit findings 审计中发现的事项 w][1C\8m
audit implementation stage 审计实施阶段 }]pq&v!
audit mark 审计标识 `;7^@ k
audit materiality 审计重要性 v;S7i>\
audit method 审计方法 ~q]+\qty4
audit objective 审计目标,审计目的 /r
#.BXP
audit of financial statements 会计报表审计,财务报表审计 D nA}!s
audit opinion 审计意见 1 l'Wb2g>A
audit period 被审计期间,被审计年度 u>Z0ug6x
audit plan 审计计划 `}1IQ.3
audit planning 编制审计计划,制定审计计划,审计计划 #zC_;u$
audit planning stage 审计计划阶段 l`L}*Q- 5
audit procedure 审计程序 \(t.|
audit programme 审计程序表,具体审计计划 esH>NH_
audit report 审计报告 =T)4Oziks
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4h>Dpml
audit report with a qualified opinion 有保留意见的审计报告 bk E4{P"
audit report with an adverse opinion 否定意见的审计报告 ;z;O}<8s
audit report with dual dates 双重日期审计报告 +#gJ[Cc
audit reporting stage 审计报告阶段 ;BV1E|j
audit responsibility 审计责任 nDnSVrvd-i
audit results 审计结果 G#ov2
audit risk 审计风险 8\m_.e
audit sampling 审计抽样 #C1u~db
audit sampling techniques 审计抽样方法,审计抽样技术 8kQ
>M
audit strategies 审计策略 Hm|8ydNs
audit summary 审计总结,审计小结 sE$!MQb
audit team 审计小组 ffK A
audit test 审计测试 n?*Fr sZ
audit trail 审计轨迹 TI-8I)
audit work 审计工作 jnvi_Rodm
audit working paper 审计工作底稿 T:
aYv;#0
audited financial statement 审计会计报表,已审计财务报表 3]BK*OqJ
Auditing Guidelines (the~) 审计规范指南 &MnS(
82L
auditing standards 审计准则 _}.BZ[i
audit-oriented working paper (审计)业务类工作底稿 Ml1sE,BT
authorisation 授权 Bk&ry)`gD
authorisation of transaction 交易的授权 Z@fMU2e=Z
availability 可获得性 EnXNTat})
B T] \_[e
:'
balance 余额;差额;平衡 +]-~UsM
balance sheet 资产负债表 <A +VS
bank 银行 ^>02,X
mk
bank account 银行账户,银行户头 J[rpMQ
bank statement 银行对账单 P.WEu<$
barter transaction 易货交易,以物换物交易 &*\wr}a!
basis of audit 审计依据 {)]5o| Hx
basis of preparation (会计报表的)编制基础 A+*M<
W
book of account 账目,账簿 M=hxOta
borrowing 借款,贷款,借债 mGZ^K,)&OR
branch 分支,分支机构,分店 L.XGD|m
brought forward (账户余额等的)承上年,承上期,承上页
,$ L>
budget 预算 ]6NpHDip1
building 建筑物;大楼 MG<kvx~2
business conditions 业务情况,经营情况 ]NS{q85
business licence (企业等的)营业执照 \EF^Ag
business relation 业务关系 :,03)[u{8
2Z
4Ekq0@