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 vF72#BNs
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审计词汇英汉对照 cQU/z"?+
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ability to continue as a going concern 持续经营能力 )^j_O^T5
acceptability 可接受性,可接受程度 y*
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acceptable level of detection risk 检查风险的可接受水平 5ya9VZ5#
acceptance of engagement 接受委托 vSgT36ZF
accepting the engagement for the first time 首次接受委托 ?
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access to asset 对资产的接触 /v{+V/'+
according to 根据,依据,依照 jI-a+LnEm
account balance 账户余额 \x<8
account for 对……进行会计处理,核算;解释 ^6s im 2
accounting 会计,会计学 B8@mL-Z-;
accounting advisory serve 会计咨询服务 &LLU@ |
accounting firm 会计师事务所 8w0~2-v.?V
accounting information 会计信息,会计资料 IKD{3cVL
accounting period 会计期间 CFtQPTw
accounting policies 会计政策 :#rP$LSYC
accounting professional bodies 会计职业组织,会计职业团体 [|(|"dh@^H
accounting records 会计记录 DH(<{ #u
accounting responsibility 会计责任 2dn^K3
accounting service 会计服务 .t8)`MU6.
accounting standards 会计准则 aacy5E
Accounting Standards for Business Enterprises 企业会计准则 qE)FQeN
accounting system 会计系统 Y
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accounting treatment 会计处理 >*-
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accuracy 准确性,精确性 &W<7!U:2m
additional audit procedures 追加审计程序 q
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addressee 收件人,收信人 QS#@xhH
Administration of State-owned Assets (the~) 国有资产管理局 T ,lM(2S[
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 eaw!5]huu
adverse opinion 反对意见 @v-^j
advisory group 咨询组,顾问组 l<=;IMWd
agency fee 代理费,代理费用 }k^uup*{
aggregate 总计,合计为…… wi2`5G6|z
alternation of document and record 变造文件和记录 PxkV[
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alternative audit procedures 替代审计程序,备选审计程序 e"
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amend 修改,修订 bZu'5+(@
amortisation 摊销 '/\
analytical capacity 分析能力 !>`Q]M`
analytical procedures 分析性程序 bLc5$U$!I
annual financial statements 年度会计报表,年度财务报表 WtM%(8Y[]
appendix 附录,附表 74%vNKzc~
applicable 适用的 MB]E[&Q!
applicable laws and regulations 适用的法规 o_:v?Y>0
application systems 应用系统 i
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apply consistently 一贯地执行,一贯地实施 8v$q+Wic
appropriate 适当的,合适的; V DFgu
征用,挪用 \/
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appropriate authorization 适当的授权 At7!Pas#@g
appropriateness of audit evidence 审计证据的适当性 {cK<iQJ
approval 批准,核准 }M07-qIX{
assertion (会计报表上的)认定;确认 DE(XSzX
assessed level of control risk 对控制风险的评估,控制风险的评估水平 MAa9JA8kw)
asset 资产,财产 (Y1*Bs[l
asset restructuring 资产重组 {##G.n\~
assignment of duties 职责的划分 'Ru(`"
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assistant 助理,助理人员 1XGg0SC
associated company 联属公司,联营公司 sY]J!"
association 联合,结合;协会,社团 sW>%mnx
assumption 假设,假定 l}nV WuD
at a given date 在某一特定时日 oW^b,{~V
attestation 鉴证,公证 {*xE+ |
attestation service 鉴证服务 zJDHDr
audit adjustment 审计调整 ~
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audit areas 审计领域 L%/RD2LD
audit conclusion 审计结论 LjZlKB5C
audit effectiveness 审计效果
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audit efficiency 审计效率 :V/".K-:J
audit engagement letter 审计业务约定书 SmXoNiM"y
audit evidence 审计证据 FXCBX:LnvU
audit fee 审计费 u8f\)m
audit files 审计档案 *>m[ZJd %=
audit findings 审计中发现的事项 DB}Uzw|
audit implementation stage 审计实施阶段 4.9qB
audit mark 审计标识 JVAyiNIH>M
audit materiality 审计重要性 )*KMU?
audit method 审计方法 GQ(Y#HSq
audit objective 审计目标,审计目的 A7 RI&g
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audit of financial statements 会计报表审计,财务报表审计 f&-`+V}U
audit opinion 审计意见 ]d*9@+Iu
audit period 被审计期间,被审计年度 }dc0ZRKgx
audit plan 审计计划 Ca-"3aQkc
audit planning 编制审计计划,制定审计计划,审计计划 pGie!2T E
audit planning stage 审计计划阶段 1AJ6NBC&c
audit procedure 审计程序 `Vvi]>,cg`
audit programme 审计程序表,具体审计计划 r S@/@jKZE
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 c=sV"r?
audit report with a qualified opinion 有保留意见的审计报告 b++r#Q
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audit report with an adverse opinion 否定意见的审计报告 b9H(w%7ucU
audit report with dual dates 双重日期审计报告 =~:IiK/#
audit reporting stage 审计报告阶段 &8IBf8
audit responsibility 审计责任 %A zy#m
audit results 审计结果 9p_?t'&>q
audit risk 审计风险 p?gm=b#
audit sampling 审计抽样 !2t7s96
audit sampling techniques 审计抽样方法,审计抽样技术 )z
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audit strategies 审计策略 >LBA0ynh
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audit summary 审计总结,审计小结 @.;+WQE
audit team 审计小组 F5?S8=i
audit test 审计测试 1I%u)[;>
audit trail 审计轨迹 N[Z`tk?-
audit work 审计工作 !Fl'?Kz
audit working paper 审计工作底稿 O:?3B!wF
audited financial statement 审计会计报表,已审计财务报表 hQ#e;1uD
Auditing Guidelines (the~) 审计规范指南 KVZ
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auditing standards 审计准则 qO{z{@jo55
audit-oriented working paper (审计)业务类工作底稿 P<pv@l9)
authorisation 授权 vr;`h/
authorisation of transaction 交易的授权 Yjoe|
availability 可获得性 R+LKa Z
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balance 余额;差额;平衡 5RPG3ppS
balance sheet 资产负债表 15ailA&(Qm
bank 银行 W9SU1{*9
bank account 银行账户,银行户头 :T-DxP/
bank statement 银行对账单 3)G~ud
barter transaction 易货交易,以物换物交易 *PF<J/Pr
basis of audit 审计依据 Dg&6@c|
basis of preparation (会计报表的)编制基础 V 20h\(\\
book of account 账目,账簿 W
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borrowing 借款,贷款,借债 @^| [J
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branch 分支,分支机构,分店 K P]ar
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brought forward (账户余额等的)承上年,承上期,承上页 3aW<FSgP
budget 预算 j_JY[sex
building 建筑物;大楼
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business conditions 业务情况,经营情况 %bnXZA2Sx
business licence (企业等的)营业执照 J&8KIOz14Z
business relation 业务关系 wOAR NrPx2
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