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 [3io6XG x@
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审计词汇英汉对照 i-Ri;E
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ability to continue as a going concern 持续经营能力 8:}$L)
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acceptability 可接受性,可接受程度 0coRar?+b
acceptable level of detection risk 检查风险的可接受水平 X*rB`M7,
acceptance of engagement 接受委托 8'Q1'yc
accepting the engagement for the first time 首次接受委托 qN6GLx%
access to asset 对资产的接触 _<l 9j;6
according to 根据,依据,依照 \h7XdmA]~
account balance 账户余额 S-G#+Ue2
account for 对……进行会计处理,核算;解释 fFd"21>
accounting 会计,会计学 Zz56=ZX*_
accounting advisory serve 会计咨询服务 ,4kipJ!,yK
accounting firm 会计师事务所 v{TISgZ
accounting information 会计信息,会计资料 p0j-$*F
accounting period 会计期间 uCGn
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accounting policies 会计政策 8^"P'XQ
accounting professional bodies 会计职业组织,会计职业团体 {m5R=22^
accounting records 会计记录 ^HNccr
accounting responsibility 会计责任 vX"jL
accounting service 会计服务 <N\#6m
accounting standards 会计准则 r2>y
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Accounting Standards for Business Enterprises 企业会计准则 &6@e9ff0
accounting system 会计系统 5b%zpx0Y
accounting treatment 会计处理 _CXXgF[OCA
accuracy 准确性,精确性 R,[+9U|4V
additional audit procedures 追加审计程序 {$^Lb4O[V
addressee 收件人,收信人 wq`\p['Q,
Administration of State-owned Assets (the~) 国有资产管理局 RaY=~g
administrative laws and regulations 行政法规 B<?fD
adverse impact 不利影响,负面影响 J|[`8 *8
adverse opinion 反对意见 dG'5: ,n/
advisory group 咨询组,顾问组 Qv:J#uVw?O
agency fee 代理费,代理费用 zd#/zUPI
aggregate 总计,合计为…… Q-Rt
alternation of document and record 变造文件和记录 [[d@P%X&
alternative audit procedures 替代审计程序,备选审计程序 O,!4
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amend 修改,修订 [:C!g#o
amortisation 摊销 t&Z:G<;
analytical capacity 分析能力 #ui7YUR=2
analytical procedures 分析性程序 ?u /i8
annual financial statements 年度会计报表,年度财务报表 O8S"B6?$~'
appendix 附录,附表 >,%7bq=T!
applicable 适用的 ppo\cy;
applicable laws and regulations 适用的法规 RBM4_L
application systems 应用系统 U2VnACCUZs
apply consistently 一贯地执行,一贯地实施 E[E[Za^Y
appropriate 适当的,合适的;
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征用,挪用 pM'AhzS
appropriate authorization 适当的授权 JIyIQg'5i
appropriateness of audit evidence 审计证据的适当性 @Xe[5T
approval 批准,核准 IOi 6'
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assertion (会计报表上的)认定;确认 >QM$
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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 *ocbV`
asset 资产,财产 j=,]b6(
asset restructuring 资产重组 haMt2S2_B:
assignment of duties 职责的划分 !t92_y3
assistant 助理,助理人员 nFfwVqV
associated company 联属公司,联营公司 /4n :!6rt
association 联合,结合;协会,社团 '^Ce9r}
assumption 假设,假定 h*-j
at a given date 在某一特定时日 L
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attestation 鉴证,公证 e'Th[ wJ
attestation service 鉴证服务 S\O6B1<:
audit adjustment 审计调整 ^ 04|tda
audit areas 审计领域 p%6j2;D
audit conclusion 审计结论 Pkw` o #
audit effectiveness 审计效果 7T3ub3\
audit efficiency 审计效率 I*^3 Z
audit engagement letter 审计业务约定书 *T'>-nm]
audit evidence 审计证据 `Dco!ih
audit fee 审计费 0jN?5j
audit files 审计档案 *"D8E^9
audit findings 审计中发现的事项 H
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audit implementation stage 审计实施阶段 JH0L^p
audit mark 审计标识 =a.avOZ
audit materiality 审计重要性
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audit method 审计方法 Dj9).lgc
audit objective 审计目标,审计目的 uR7\uvibUO
audit of financial statements 会计报表审计,财务报表审计 e.|_=Gd2/
audit opinion 审计意见 /hMD
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audit period 被审计期间,被审计年度 /)` kYD6
audit plan 审计计划 Ya)s_Zr7
audit planning 编制审计计划,制定审计计划,审计计划 G:2m)0bW
audit planning stage 审计计划阶段 0FV?By
audit procedure 审计程序 Fhn=}7|4q
audit programme 审计程序表,具体审计计划 VfiMR%i}
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 S:En9E
audit report with a qualified opinion 有保留意见的审计报告 ]7, mo
audit report with an adverse opinion 否定意见的审计报告 *XK9-%3
audit report with dual dates 双重日期审计报告 kG7q4jFwP
audit reporting stage 审计报告阶段 3:h9cO/9
audit responsibility 审计责任 iPxhDn<B
audit results 审计结果 bstc|8<
audit risk 审计风险 |E)Es!dr
audit sampling 审计抽样 [1Yx#t
audit sampling techniques 审计抽样方法,审计抽样技术 H0
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audit strategies 审计策略 XKU+'Tz
audit summary 审计总结,审计小结 #~r+
audit team 审计小组 {g>k-.
audit test 审计测试 ,rp-`E5ap
audit trail 审计轨迹 ec4jiE
audit work 审计工作 0NB6S&lI^k
audit working paper 审计工作底稿 v^h
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audited financial statement 审计会计报表,已审计财务报表 KGcl
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Auditing Guidelines (the~) 审计规范指南 0omg%1vt<A
auditing standards 审计准则 PL#8~e;'
audit-oriented working paper (审计)业务类工作底稿 XK
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authorisation 授权 ,f4mFL0~N
authorisation of transaction 交易的授权 %7PprN0>
availability 可获得性 $GyO+xF
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balance 余额;差额;平衡 IwIk;pB O
balance sheet 资产负债表 Ne<"o]_M
bank 银行 V6,D
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bank account 银行账户,银行户头 6s833Tmb&r
bank statement 银行对账单 aPq9^S*
barter transaction 易货交易,以物换物交易 T{={uzQeJJ
basis of audit 审计依据 ^IxT.g
basis of preparation (会计报表的)编制基础 _be*B+?2 t
book of account 账目,账簿 .(,4a<I?%N
borrowing 借款,贷款,借债 fn zj@_{|
branch 分支,分支机构,分店 zn T85#]\@
brought forward (账户余额等的)承上年,承上期,承上页 %:n1S]Vr
budget 预算 v2dCkn /
building 建筑物;大楼 pCz;km
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 qwu++9BM
business relation 业务关系 `~hAXnQK=
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