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 NAR6
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ability to continue as a going concern 持续经营能力 XNz+a|cF
acceptability 可接受性,可接受程度 M+/G>U
acceptable level of detection risk 检查风险的可接受水平 b($hp%+yJ
acceptance of engagement 接受委托 SVCh!/qe\
accepting the engagement for the first time 首次接受委托 I3t5S;_8
access to asset 对资产的接触 Tgdy;?
according to 根据,依据,依照 Xq
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account balance 账户余额 $Z]&3VxxY
account for 对……进行会计处理,核算;解释 (80m'.X
accounting 会计,会计学 x?h/e;
accounting advisory serve 会计咨询服务 iGyetFqKw
accounting firm 会计师事务所 <Ky-3:pxeM
accounting information 会计信息,会计资料 86ao{l6l C
accounting period 会计期间 {r^_ g(.q
accounting policies 会计政策 &,nv+>D
accounting professional bodies 会计职业组织,会计职业团体 98[uRywI
accounting records 会计记录 1dH|/9
accounting responsibility 会计责任 ]eL# bJ
accounting service 会计服务 LPvp
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accounting standards 会计准则 Rlq7.2cP
Accounting Standards for Business Enterprises 企业会计准则 feej'l }F
accounting system 会计系统 R<|\Z@z
accounting treatment 会计处理 a'J0}j!
accuracy 准确性,精确性 \v2
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additional audit procedures 追加审计程序 q}{E![ZTu
addressee 收件人,收信人 IskL$Y ^
Administration of State-owned Assets (the~) 国有资产管理局 )jM%bUk,!
administrative laws and regulations 行政法规 c./\sN@
adverse impact 不利影响,负面影响 =*\s`ox`
adverse opinion 反对意见 E]V,
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advisory group 咨询组,顾问组 vW+6_41ZM
agency fee 代理费,代理费用 +3v)@18B1
aggregate 总计,合计为…… u$nzpw0=H
alternation of document and record 变造文件和记录 NRRJlY
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alternative audit procedures 替代审计程序,备选审计程序 cx\"r
amend 修改,修订 il0K ^i
amortisation 摊销 @C;1e
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analytical capacity 分析能力 dY1t3@E
analytical procedures 分析性程序 bZu'5+(@
annual financial statements 年度会计报表,年度财务报表 g4?2'G5m?
appendix 附录,附表 A7p4M?09
applicable 适用的 N`8K1{>BH
applicable laws and regulations 适用的法规 Al$z.i?R
application systems 应用系统 h<.5:a
apply consistently 一贯地执行,一贯地实施 ]S2rqKB
appropriate 适当的,合适的; c{q+h V=
征用,挪用 E_,/)U8
appropriate authorization 适当的授权 V DFgu
appropriateness of audit evidence 审计证据的适当性 \/
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approval 批准,核准 At7!Pas#@g
assertion (会计报表上的)认定;确认 {cK<iQJ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4]d^L>
asset 资产,财产 (:oF\
asset restructuring 资产重组 j7I=2xnTWu
assignment of duties 职责的划分 <8r"QJY/
assistant 助理,助理人员 vhe Y
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associated company 联属公司,联营公司 ni;_Un~
association 联合,结合;协会,社团 Ob0sB@
assumption 假设,假定 I%T+H[,
at a given date 在某一特定时日 nrEI0E9
attestation 鉴证,公证 "K{_?M`;e
attestation service 鉴证服务 85<k'>~L
audit adjustment 审计调整 XC<fNK
audit areas 审计领域 Yh<F-WOo2
audit conclusion 审计结论 QV|6"4\
audit effectiveness 审计效果 PGTEIptX7
audit efficiency 审计效率 &PMQ]B
audit engagement letter 审计业务约定书 ETDWG_H |
audit evidence 审计证据 H<Snp)
audit fee 审计费 +gl\l?>sr
audit files 审计档案 iI GK"}
audit findings 审计中发现的事项 HE}0_x.
audit implementation stage 审计实施阶段 _){|/Zd
audit mark 审计标识 J;4x$BI
audit materiality 审计重要性 =*UK!y?n
audit method 审计方法 JVAyiNIH>M
audit objective 审计目标,审计目的 )*KMU?
audit of financial statements 会计报表审计,财务报表审计 2?,Jn&i5
audit opinion 审计意见 ;,{_=n>
audit period 被审计期间,被审计年度 @c~Z0+Ji
audit plan 审计计划 OUv )`K
audit planning 编制审计计划,制定审计计划,审计计划 AR |4^
audit planning stage 审计计划阶段 G(E1c"?
audit procedure 审计程序 **q8vhJM
audit programme 审计程序表,具体审计计划 is;g`m
audit report 审计报告 "Q: Gd6?h;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 V,r~%p
audit report with a qualified opinion 有保留意见的审计报告 )%C.IZ_s2
audit report with an adverse opinion 否定意见的审计报告 d)
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audit report with dual dates 双重日期审计报告 e@3SF
audit reporting stage 审计报告阶段 .6y+van
audit responsibility 审计责任 `>"#d
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audit results 审计结果 geQ!}zXWi
audit risk 审计风险 %
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audit sampling 审计抽样 %. 1/#{
audit sampling techniques 审计抽样方法,审计抽样技术 BM :x`JY
audit strategies 审计策略 /?.?1-HM
audit summary 审计总结,审计小结 >}SEU-7&\
audit team 审计小组 W8W7<ml0A
audit test 审计测试 #*(}%!rD*
audit trail 审计轨迹 80nE QT
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audit work 审计工作 6,t6~Uo/
audit working paper 审计工作底稿 8xy8/UBIk0
audited financial statement 审计会计报表,已审计财务报表 4Kj.o
Auditing Guidelines (the~) 审计规范指南 0cm34\*
auditing standards 审计准则 V.B@@ ;
audit-oriented working paper (审计)业务类工作底稿 ! ._q8q\
authorisation 授权 zTng]Mvx
authorisation of transaction 交易的授权 a`wjZ"}'[
availability 可获得性 CW1l;uwtU
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balance 余额;差额;平衡 BlJiHz!
balance sheet 资产负债表 ~,lt^@a
bank 银行 4\z@Evm
bank account 银行账户,银行户头 :1 +Aj
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bank statement 银行对账单 t$BjJ -G
barter transaction 易货交易,以物换物交易 ItVN,sVJb
basis of audit 审计依据 93*csO?Db
basis of preparation (会计报表的)编制基础 [Uup5+MCv
book of account 账目,账簿 ^Iw$(
borrowing 借款,贷款,借债 ~"+"6zg
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 R3B+vLGX
budget 预算 7(@xk_Pl
building 建筑物;大楼 CX]1I|T5
business conditions 业务情况,经营情况 Lc
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business licence (企业等的)营业执照 tF;0P\i
business relation 业务关系 ox-m)z `7
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