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 0x!2ihf
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审计词汇英汉对照 y.q(vzg\_
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ability to continue as a going concern 持续经营能力 5>TK^1
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acceptability 可接受性,可接受程度 Zcc9e03
acceptable level of detection risk 检查风险的可接受水平 of@#:Qs
acceptance of engagement 接受委托 Kde
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accepting the engagement for the first time 首次接受委托 wT{nu[=GH*
access to asset 对资产的接触 b4pm_Um
according to 根据,依据,依照 {+@bZ}57
account balance 账户余额 fS`$'BQ
account for 对……进行会计处理,核算;解释 -xP!"
accounting 会计,会计学 Tq~=TSD
accounting advisory serve 会计咨询服务 zi3\63D3eO
accounting firm 会计师事务所 ',S'.U
accounting information 会计信息,会计资料 G2FXrkU
accounting period 会计期间 ]H1I,`=@
accounting policies 会计政策 jt.3
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accounting professional bodies 会计职业组织,会计职业团体 Xp}Yw"7
accounting records 会计记录 Tq4-wE+
accounting responsibility 会计责任 @qHNE,K
accounting service 会计服务 mtjh`
accounting standards 会计准则 f^.AD-
Accounting Standards for Business Enterprises 企业会计准则 s
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accounting system 会计系统 VZl6t;cn
accounting treatment 会计处理 A\.GV1
accuracy 准确性,精确性 (!zy{;g|
additional audit procedures 追加审计程序 jXMyPNTK
addressee 收件人,收信人 BGu?<bET
Administration of State-owned Assets (the~) 国有资产管理局 UMcgdJB
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 Ny%(VI5:
adverse opinion 反对意见
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advisory group 咨询组,顾问组 ziCHjqT
agency fee 代理费,代理费用 "^]cQ"A
aggregate 总计,合计为…… q')R4=0
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alternation of document and record 变造文件和记录 ?%y?rk <
alternative audit procedures 替代审计程序,备选审计程序 MHC^8VL
amend 修改,修订 9uQ 4u/F
amortisation 摊销 \R;`zuv
analytical capacity 分析能力 ,c)uX#1
analytical procedures 分析性程序 HF.^ysI
annual financial statements 年度会计报表,年度财务报表 >:|q&|x-
appendix 附录,附表 u5%7}<nNi
applicable 适用的 '^"6+ k
applicable laws and regulations 适用的法规 !dC<4qZ\C
application systems 应用系统 d:U9pC$
apply consistently 一贯地执行,一贯地实施 Bb"Bg\le,^
appropriate 适当的,合适的; X<%Q"2hW
征用,挪用 h^o{@/2
appropriate authorization 适当的授权 ,5*eX
appropriateness of audit evidence 审计证据的适当性 $+I;oHWI
approval 批准,核准 =Fr(9(
assertion (会计报表上的)认定;确认 4zo5}L`Y
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6<ZkJ:=
asset 资产,财产 %&Q$dzgb_
asset restructuring 资产重组 UTH_^HAN#G
assignment of duties 职责的划分 k4[|'Dk?
assistant 助理,助理人员 +qwjbA+
associated company 联属公司,联营公司 5)MS~ii
association 联合,结合;协会,社团 >M/V oV
assumption 假设,假定 qDfd. gL
at a given date 在某一特定时日 c.
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attestation 鉴证,公证 <>aw
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attestation service 鉴证服务 fk x \=
audit adjustment 审计调整 uPl\I6k
audit areas 审计领域
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audit conclusion 审计结论 [a
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audit effectiveness 审计效果 Bjz Pz
audit efficiency 审计效率 b8LLr;oQw
audit engagement letter 审计业务约定书 vTx2E6
audit evidence 审计证据 t8+X%-r
audit fee 审计费 :FTMmW,>'
audit files 审计档案 <U\B!fO'
audit findings 审计中发现的事项 HEM9E&rL
audit implementation stage 审计实施阶段 X'qU*Eo
audit mark 审计标识 #Ibp(
audit materiality 审计重要性 SF<c0bR9
audit method 审计方法 [6XF=L,!
audit objective 审计目标,审计目的 fV'ZsJ N
audit of financial statements 会计报表审计,财务报表审计 F ;2w1S^
audit opinion 审计意见 L=sYLC6d
audit period 被审计期间,被审计年度 z3;*Em8Ir
audit plan 审计计划 ,~]tg77
audit planning 编制审计计划,制定审计计划,审计计划 O2%?
audit planning stage 审计计划阶段 +y3%3EKs1~
audit procedure 审计程序 YS *9t
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audit programme 审计程序表,具体审计计划
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audit report 审计报告 TmV,&[
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 !*%WuyCgr4
audit report with a qualified opinion 有保留意见的审计报告 F6{bjv2A
audit report with an adverse opinion 否定意见的审计报告 'GS"8w~j
audit report with dual dates 双重日期审计报告 OD6\Mr2=
audit reporting stage 审计报告阶段 lUvpszH=
audit responsibility 审计责任 ?I~()]k5
audit results 审计结果 >^*+iEe
audit risk 审计风险 #T=LR@y
audit sampling 审计抽样 ikvWh<=>H
audit sampling techniques 审计抽样方法,审计抽样技术 n' q4
audit strategies 审计策略 VYk!k3qS
audit summary 审计总结,审计小结 rcC<Zat,|
audit team 审计小组 Z*= $8
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audit test 审计测试 I
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audit trail 审计轨迹 !~rY1T~
audit work 审计工作 ;CPr]avY
audit working paper 审计工作底稿 t_$2CRG#
audited financial statement 审计会计报表,已审计财务报表 \Yc'~2n
Auditing Guidelines (the~) 审计规范指南 qfMo7e@6*
auditing standards 审计准则 [Q/TlO t5
audit-oriented working paper (审计)业务类工作底稿 e3nYbWBy]
authorisation 授权 pw)||Q
authorisation of transaction 交易的授权 `</ff+Q6
availability 可获得性 Pu*6"}#~
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balance 余额;差额;平衡 |m^k_d!d
balance sheet 资产负债表 =06gj)8
bank 银行 6MT1$7|P&x
bank account 银行账户,银行户头 O\"3J(y,
bank statement 银行对账单 1
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barter transaction 易货交易,以物换物交易 Kk-S}.E
basis of audit 审计依据 x"gd8j]s
basis of preparation (会计报表的)编制基础 HoRg^Ai?\
book of account 账目,账簿 rPLm5ni
borrowing 借款,贷款,借债 eOs)_?}
branch 分支,分支机构,分店 lE&&_INHQ
brought forward (账户余额等的)承上年,承上期,承上页 PE3vQH=t~
budget 预算 <~n"m
building 建筑物;大楼 lTV'J?8!-a
business conditions 业务情况,经营情况 Pa
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business licence (企业等的)营业执照 C(#u[8
business relation 业务关系 B1>/5hV}
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