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 FEO/RMh
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ability to continue as a going concern 持续经营能力 ]1 jhy2j
acceptability 可接受性,可接受程度 \beYb0(+
acceptable level of detection risk 检查风险的可接受水平 7
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acceptance of engagement 接受委托 aHdQi,=z
accepting the engagement for the first time 首次接受委托 UP7?9\
access to asset 对资产的接触 X4<Y5?&0
according to 根据,依据,依照 ,1B`Ve
account balance 账户余额
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account for 对……进行会计处理,核算;解释 YrsE
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accounting 会计,会计学 w$Z%RF'p
accounting advisory serve 会计咨询服务 3T/&T`T+c
accounting firm 会计师事务所 ffMk.SqI
accounting information 会计信息,会计资料 OtbPrF5
accounting period 会计期间 :Y|[?;
accounting policies 会计政策 iS< ^MD
accounting professional bodies 会计职业组织,会计职业团体 %NDr5E^cc
accounting records 会计记录 eQwvp`@"
accounting responsibility 会计责任 ;Z9(ll:<$
accounting service 会计服务 z%1& t4$
accounting standards 会计准则 +
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Accounting Standards for Business Enterprises 企业会计准则 7GvMKtuSK
accounting system 会计系统 w*]FJ-b<.j
accounting treatment 会计处理 h'+F'1=
accuracy 准确性,精确性 "d`u#YmR
additional audit procedures 追加审计程序 "yc|ng
addressee 收件人,收信人 CQPq5/@Y4
Administration of State-owned Assets (the~) 国有资产管理局 "A> _
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administrative laws and regulations 行政法规 uvAJJIae'
adverse impact 不利影响,负面影响 n]6-`fpD
adverse opinion 反对意见 4peRbm
advisory group 咨询组,顾问组 |\>Ifv%{
agency fee 代理费,代理费用 u
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aggregate 总计,合计为…… R9Y@I
alternation of document and record 变造文件和记录 [FZq'E"87
alternative audit procedures 替代审计程序,备选审计程序 4hxa|f
amend 修改,修订 cbYQ';{
amortisation 摊销 w"37sv
analytical capacity 分析能力 %OsxXO?
analytical procedures 分析性程序 *I[tIO\
annual financial statements 年度会计报表,年度财务报表 .K]Uk/W
appendix 附录,附表 hV+=hX<h
applicable 适用的 ~uV(/?o%
applicable laws and regulations 适用的法规 /|lAxAm?
application systems 应用系统 E3]
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apply consistently 一贯地执行,一贯地实施 !b=W>5h
appropriate 适当的,合适的; X:lStO#5
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appropriate authorization 适当的授权 kZ PL$\/A
appropriateness of audit evidence 审计证据的适当性 rHi4Pw{L
approval 批准,核准 lwz\"8
assertion (会计报表上的)认定;确认 ,"F0#5
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~N2=44e
asset 资产,财产 #h P>IU
asset restructuring 资产重组 O~v~s
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assignment of duties 职责的划分 -L<FVB
assistant 助理,助理人员 [RF]
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associated company 联属公司,联营公司 S{3c}>n
association 联合,结合;协会,社团 , 6Jw
assumption 假设,假定 80`$F{xcX
at a given date 在某一特定时日 WEJ-K<A(
attestation 鉴证,公证 'F#dv[N
attestation service 鉴证服务 BOh^oQh
audit adjustment 审计调整 Pf/8tXs}
audit areas 审计领域 1w,34*- }
audit conclusion 审计结论 2[;~@n1P
audit effectiveness 审计效果 .lq83;
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audit efficiency 审计效率 *Hi}FI
audit engagement letter 审计业务约定书 0m=57c$O
audit evidence 审计证据 N:okt)q:%
audit fee 审计费 f$ tm<:)Y
audit files 审计档案 L^zh|MEyzk
audit findings 审计中发现的事项 ( $>m]|
audit implementation stage 审计实施阶段 O;5lF
audit mark 审计标识 -SfU.
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audit materiality 审计重要性 "Zx<hL*
audit method 审计方法 ?D6|~k
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audit objective 审计目标,审计目的 ~@)s)K
audit of financial statements 会计报表审计,财务报表审计 o(H.1ESk
audit opinion 审计意见 +jK-k_
audit period 被审计期间,被审计年度 fUGappb
audit plan 审计计划 mU~&oU
audit planning 编制审计计划,制定审计计划,审计计划 #0hqfs
audit planning stage 审计计划阶段 ]31=8+
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audit procedure 审计程序 /%s:aO
audit programme 审计程序表,具体审计计划 =Xg/[J%
audit report 审计报告 `uUzBV.FR
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3kk^hvB+f
audit report with a qualified opinion 有保留意见的审计报告 Z1:%AqxP
audit report with an adverse opinion 否定意见的审计报告 jd,i
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audit report with dual dates 双重日期审计报告 }r! +wp
audit reporting stage 审计报告阶段 _Gf-s51s
audit responsibility 审计责任 dgIH`<U$
audit results 审计结果 Aq*?Q/pV
audit risk 审计风险 =<#G~8WYz
audit sampling 审计抽样 _ziSH 3(
audit sampling techniques 审计抽样方法,审计抽样技术 ."=%]l0
audit strategies 审计策略 h6OQeZ.
audit summary 审计总结,审计小结 ]@b9m
audit team 审计小组 l)dE7$H
audit test 审计测试 Kvo&_:
audit trail 审计轨迹 )XGz#C_P
audit work 审计工作 /PeT4hW}
audit working paper 审计工作底稿 qT !lq
audited financial statement 审计会计报表,已审计财务报表 * Ogf6
Auditing Guidelines (the~) 审计规范指南 u '/)l}
auditing standards 审计准则 9Li*L&B)
audit-oriented working paper (审计)业务类工作底稿 \wk;Bo
authorisation 授权 S2;^
authorisation of transaction 交易的授权 (tOhuSW
availability 可获得性 ZJQFn
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balance 余额;差额;平衡 $Se
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balance sheet 资产负债表 N
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bank 银行 k&%i+5X
bank account 银行账户,银行户头 9Dgs
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bank statement 银行对账单 ~/9RSdv7
barter transaction 易货交易,以物换物交易 u
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basis of audit 审计依据 -l57!s~V
basis of preparation (会计报表的)编制基础 /\b*
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book of account 账目,账簿 0VSIyG_Z
borrowing 借款,贷款,借债 MTZCI}
branch 分支,分支机构,分店 .pQ5lK(R
brought forward (账户余额等的)承上年,承上期,承上页 )LIn1o_,
budget 预算 7/51_=%kR
building 建筑物;大楼 77yYdil^W+
business conditions 业务情况,经营情况 .ex;4( -!
business licence (企业等的)营业执照 U|x Hy+N
business relation 业务关系 J sz=5`
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