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 5ve4 u
Hgs=qH
审计词汇英汉对照 rv>K0= t0
2$8#ePyq*
A qI-q%]l
nO{@p_3mi
%n<u- {`
ability to continue as a going concern 持续经营能力 Q2[@yRY/z
acceptability 可接受性,可接受程度
sU>!sxW
acceptable level of detection risk 检查风险的可接受水平 gG;d+s1
acceptance of engagement 接受委托 '
_)NI
accepting the engagement for the first time 首次接受委托 WR'm<u
access to asset 对资产的接触 Z]-C,8MM
according to 根据,依据,依照 (A
TvH_Z
account balance 账户余额 ?U~}uG^
account for 对……进行会计处理,核算;解释 b"x[+&%i
accounting 会计,会计学 ^<L;"jl
%
accounting advisory serve 会计咨询服务 !Gwf"-TQ
accounting firm 会计师事务所 @R+bR<}]
accounting information 会计信息,会计资料 Wl3jbupu _
accounting period 会计期间 GtZkzVqLd
accounting policies 会计政策 &%YFO'>>}
accounting professional bodies 会计职业组织,会计职业团体 yxfV|ox
accounting records 会计记录 .;6G?8`
accounting responsibility 会计责任 Al?LO;$Pa?
accounting service 会计服务 wFr}]<=Mi
accounting standards 会计准则 zPwU'TbF
Accounting Standards for Business Enterprises 企业会计准则 `V N $
S
accounting system 会计系统 _H#l&bL@C
accounting treatment 会计处理 <.c@l,[.z
accuracy 准确性,精确性 z?C;z7eT
additional audit procedures 追加审计程序
F^iv1b
addressee 收件人,收信人 f@roRn8p?
Administration of State-owned Assets (the~) 国有资产管理局 z!09vDB^
administrative laws and regulations 行政法规 ~i)O^CKq
adverse impact 不利影响,负面影响 @d5G\1(%
adverse opinion 反对意见 79J@`
advisory group 咨询组,顾问组 .f'iod-
agency fee 代理费,代理费用 [.e
Y xZ{=
aggregate 总计,合计为…… Pw4j?pv2
alternation of document and record 变造文件和记录 9T*%CI
alternative audit procedures 替代审计程序,备选审计程序 F +e
J9
amend 修改,修订 5H_%inWM
amortisation 摊销 Ln;jB&t
analytical capacity 分析能力 +cAN4
analytical procedures 分析性程序 {Kp<T
annual financial statements 年度会计报表,年度财务报表 4uip!@$K
appendix 附录,附表 5
BKmp-m
applicable 适用的 -la~p~
8
applicable laws and regulations 适用的法规 =l`xXma
application systems 应用系统 K7&A^$`
apply consistently 一贯地执行,一贯地实施 [0GM!3YJ7
appropriate 适当的,合适的; lu@#)
征用,挪用 <@CBc:j0
appropriate authorization 适当的授权 e=t?mDh#E
appropriateness of audit evidence 审计证据的适当性 7pNTCZ
Y|
approval 批准,核准 +N
Rn>1]
assertion (会计报表上的)认定;确认 SM:SxhrGt
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ZIAiVq2)
asset 资产,财产 \~xOdqF/
asset restructuring 资产重组 ?v2OoNQ
assignment of duties 职责的划分 @URLFMFi
assistant 助理,助理人员 OwGl&
associated company 联属公司,联营公司 nLq7J:
association 联合,结合;协会,社团 ~Z5?\a2Ld
assumption 假设,假定 LX.1]T*m`
at a given date 在某一特定时日 /p')
u3
attestation 鉴证,公证 t#|E.G:=
attestation service 鉴证服务 _t:cDXj
audit adjustment 审计调整 #)%N+Odnr
audit areas 审计领域 )>,b>7
audit conclusion 审计结论 Y_`D5c:
audit effectiveness 审计效果 V"VWHAu*.w
audit efficiency 审计效率 3nBbPP_
audit engagement letter 审计业务约定书 ~MY7Ic%
audit evidence 审计证据 o}5:vi]
audit fee 审计费 a34'[R
audit files 审计档案 $P]%Px!x
audit findings 审计中发现的事项 =S@$"_&
audit implementation stage 审计实施阶段 ,TU!W|($
audit mark 审计标识 |6B:tw/.
audit materiality 审计重要性 ~nb%w?vv
audit method 审计方法 c>
K/f7
audit objective 审计目标,审计目的 -mZo`
audit of financial statements 会计报表审计,财务报表审计 q9qmz[
audit opinion 审计意见 R_*b<~[/
audit period 被审计期间,被审计年度 bi!4I<E>k
audit plan 审计计划 c%)uG _
audit planning 编制审计计划,制定审计计划,审计计划 ;:*o
P(9k
audit planning stage 审计计划阶段 &RXd1>|c2
audit procedure 审计程序 ZP?k |sEH
audit programme 审计程序表,具体审计计划 UA,&0.7
audit report 审计报告 5S7`gN.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?w#
>Cs(
audit report with a qualified opinion 有保留意见的审计报告 GT%V,OJ
audit report with an adverse opinion 否定意见的审计报告 *NV`6?o@6
audit report with dual dates 双重日期审计报告 cFUYT$8>
audit reporting stage 审计报告阶段 !5`}s9hsF_
audit responsibility 审计责任 #`GW7(M
audit results 审计结果 wRPBJ-C)
audit risk 审计风险 Xkl^!,
audit sampling 审计抽样 |f8by\Q86=
audit sampling techniques 审计抽样方法,审计抽样技术 |k&.1NkZ
audit strategies 审计策略 mkBQX
audit summary 审计总结,审计小结 ^yK94U;<Gy
audit team 审计小组 5?;'26iC
audit test 审计测试 V-=$:J"J'\
audit trail 审计轨迹 DHt
8 f
audit work 审计工作 ?
z=>n
audit working paper 审计工作底稿 jT::o
audited financial statement 审计会计报表,已审计财务报表 JIb<>X,
Auditing Guidelines (the~) 审计规范指南 pw>AQ
auditing standards 审计准则 ?%Y?z]L#
audit-oriented working paper (审计)业务类工作底稿 ~n[LL)v
authorisation 授权 GJO/']k
authorisation of transaction 交易的授权 3jS=
availability 可获得性 MP}H
5
B 5.?O PK6
balance 余额;差额;平衡 h!K
B%4V
balance sheet 资产负债表 K+v 250J$-
bank 银行 ynOp7ZN$
bank account 银行账户,银行户头 l7s=b4}c
bank statement 银行对账单 izFu&syv)
barter transaction 易货交易,以物换物交易 R1Pnj
basis of audit 审计依据 tMAa$XrZj
basis of preparation (会计报表的)编制基础 ~Y'e1w$`
book of account 账目,账簿 2jhVmK
borrowing 借款,贷款,借债 MT6kJDyLu
branch 分支,分支机构,分店 &V=54n=O?
brought forward (账户余额等的)承上年,承上期,承上页 fykN\b
budget 预算 keJec`q=X
building 建筑物;大楼 Y~vTFOI
business conditions 业务情况,经营情况 :W1,s53
business licence (企业等的)营业执照 zl:
u@!'
business relation 业务关系 LpmspIPvf
=k$d8g
ez