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 AW]("pt
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审计词汇英汉对照 |~Htj4K/
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ability to continue as a going concern 持续经营能力 ^p'D <!6sK
acceptability 可接受性,可接受程度 a-SB1-5jf
acceptable level of detection risk 检查风险的可接受水平 V;/
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acceptance of engagement 接受委托 $@lq}FQ%
accepting the engagement for the first time 首次接受委托 "`y W]v
access to asset 对资产的接触 VGkW3Nt0
according to 根据,依据,依照 e_;%F`
account balance 账户余额 >MBn2(\B;
account for 对……进行会计处理,核算;解释 P6.) P|n7=
accounting 会计,会计学 F&>T-u-dog
accounting advisory serve 会计咨询服务 S"I#>^
accounting firm 会计师事务所 (UbR%A|v;
accounting information 会计信息,会计资料 K gR1El.r
accounting period 会计期间 )< X=z
accounting policies 会计政策 ?Xy w<fMQ
accounting professional bodies 会计职业组织,会计职业团体 dn:|m^<)
accounting records 会计记录 WW,r9D:/
accounting responsibility 会计责任 2_B;
accounting service 会计服务 ~2;&pZ$
accounting standards 会计准则 1o"y%*"
Accounting Standards for Business Enterprises 企业会计准则 GN}9$:
accounting system 会计系统 }0(vR_x
accounting treatment 会计处理 Bh.6:9{
accuracy 准确性,精确性 =6L:Ix
additional audit procedures 追加审计程序 ?eYchVq
addressee 收件人,收信人 i2\\!s
Administration of State-owned Assets (the~) 国有资产管理局 #8WR{
administrative laws and regulations 行政法规 61t-
adverse impact 不利影响,负面影响 >=]NO'?O
adverse opinion 反对意见
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advisory group 咨询组,顾问组 #b<lt'gC
agency fee 代理费,代理费用 )dzjz%B)
aggregate 总计,合计为…… ^5^
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alternation of document and record 变造文件和记录 noB}p4
alternative audit procedures 替代审计程序,备选审计程序 : .UX[!^
amend 修改,修订 #lLn='4
amortisation 摊销 f%(e,KgW=
analytical capacity 分析能力 3XYIb Xnk
analytical procedures 分析性程序 T3B|r<>I
annual financial statements 年度会计报表,年度财务报表 ^OGH5@"
appendix 附录,附表
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applicable 适用的 QWIOim-
applicable laws and regulations 适用的法规 L?/M2zc
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application systems 应用系统 %te'J G<
apply consistently 一贯地执行,一贯地实施 "pKGUM
appropriate 适当的,合适的; ]h`E4B
征用,挪用 4G68WBT
appropriate authorization 适当的授权 fmT3Af
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appropriateness of audit evidence 审计证据的适当性 0B!mEg
approval 批准,核准 t9=|* =;9)
assertion (会计报表上的)认定;确认 `Q!FMv6Y^
assessed level of control risk 对控制风险的评估,控制风险的评估水平 5y
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asset 资产,财产 r4z}yt+
asset restructuring 资产重组 ix_$Ok
assignment of duties 职责的划分 rE'
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assistant 助理,助理人员 7\|NYT4
associated company 联属公司,联营公司 n"Z,-./m
association 联合,结合;协会,社团 nd*!`P
assumption 假设,假定 u3ri6Y`
at a given date 在某一特定时日 "S:NU.c?
attestation 鉴证,公证 p-i]l.mT5
attestation service 鉴证服务 VS@rM<K{
audit adjustment 审计调整 ;74DT
audit areas 审计领域 Ltq*Vcl\
audit conclusion 审计结论 bvxxE/?Ni
audit effectiveness 审计效果 cJp1 <R
audit efficiency 审计效率 z2EI"'4\9
audit engagement letter 审计业务约定书 ysw6hVb
audit evidence 审计证据 MHzsxF|
audit fee 审计费 <:_]Yl
audit files 审计档案 9zM4D
audit findings 审计中发现的事项 {)dEO0 p
audit implementation stage 审计实施阶段 C
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audit mark 审计标识 VIlQzM;%^
audit materiality 审计重要性 ]|\>O5eeu
audit method 审计方法 2H32wpY
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audit objective 审计目标,审计目的 GE| ^ryh
audit of financial statements 会计报表审计,财务报表审计 ^9m]KEucd7
audit opinion 审计意见 JKu6+V jO
audit period 被审计期间,被审计年度 (>@syF%PB
audit plan 审计计划 Z ysUz
audit planning 编制审计计划,制定审计计划,审计计划 qI/r_
audit planning stage 审计计划阶段 V
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audit procedure 审计程序 aD
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audit programme 审计程序表,具体审计计划 nm%4L
audit report 审计报告 ]oZ,{Q5~
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 7^Q$pT>
audit report with an adverse opinion 否定意见的审计报告 C
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audit report with dual dates 双重日期审计报告 gT\y&
audit reporting stage 审计报告阶段 sN an"
audit responsibility 审计责任 eRWF7`HH+
audit results 审计结果 =v#A&IPA'
audit risk 审计风险 @'| 6lG
audit sampling 审计抽样 +^
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audit sampling techniques 审计抽样方法,审计抽样技术 0:(dl@I)@
audit strategies 审计策略 ,EJ [I^
audit summary 审计总结,审计小结 wQ/@+$>
audit team 审计小组 d'@H@
audit test 审计测试 |$*9j""u
audit trail 审计轨迹 /iJhCB[QZ
audit work 审计工作 vkauX:M
audit working paper 审计工作底稿 }n&JZ`8<s
audited financial statement 审计会计报表,已审计财务报表 -,CndRKx
Auditing Guidelines (the~) 审计规范指南 Jj _+YfIM
auditing standards 审计准则 5'L}LT8p@
audit-oriented working paper (审计)业务类工作底稿 RgzSaP;;
authorisation 授权 j*lWi0Z-
authorisation of transaction 交易的授权 q8yJW-GA
availability 可获得性 |Bt x&'m
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balance 余额;差额;平衡 -<^Q2]PE;
balance sheet 资产负债表 ]KPg=@Q/
bank 银行 O5n]4)<
bank account 银行账户,银行户头 yA )
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bank statement 银行对账单 3<Y;mA=hw
barter transaction 易货交易,以物换物交易 <:}AC{I
basis of audit 审计依据 {_gj>n (1
basis of preparation (会计报表的)编制基础 F$.s6Hh.
book of account 账目,账簿 vWU4ZBT8G
borrowing 借款,贷款,借债 f$*9
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branch 分支,分支机构,分店 o_+Qer=O6
brought forward (账户余额等的)承上年,承上期,承上页 zpQ/E
budget 预算 -bX.4+U
building 建筑物;大楼 H;8]GE2n
business conditions 业务情况,经营情况 #a>!U'1|
business licence (企业等的)营业执照 4Tw1gas.
business relation 业务关系 745V!#3!M
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