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 Eu(QeST\
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 $~FZJ@qa
acceptability 可接受性,可接受程度 m*_X PY
acceptable level of detection risk 检查风险的可接受水平 Bp7p X
acceptance of engagement 接受委托 #b[bgxm
accepting the engagement for the first time 首次接受委托 USyc D`
access to asset 对资产的接触 F0_w9"3E~
according to 根据,依据,依照 N
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account balance 账户余额 _"
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account for 对……进行会计处理,核算;解释 5oG~ Fc
accounting 会计,会计学 pSlc (M>
accounting advisory serve 会计咨询服务 &qg6^&
accounting firm 会计师事务所 VVSt,/S O
accounting information 会计信息,会计资料 ~o_JZ:
accounting period 会计期间 2om:S+3)2
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 X?t;uZI^
accounting records 会计记录 H14Q-2U1xa
accounting responsibility 会计责任 a,oTU\m
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accounting service 会计服务 D@&xj_#\}
accounting standards 会计准则 f%EHzm/V
Accounting Standards for Business Enterprises 企业会计准则 Chnt)N`/B4
accounting system 会计系统 129\H<
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accounting treatment 会计处理 +TqrvI.
accuracy 准确性,精确性 Rr
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additional audit procedures 追加审计程序 :7 LA/j
addressee 收件人,收信人 BO*)cLQ
Administration of State-owned Assets (the~) 国有资产管理局 EY"of[p
administrative laws and regulations 行政法规 #3*cA!V.<
adverse impact 不利影响,负面影响 #,z-Pj?O!
adverse opinion 反对意见 Ac U@H0
advisory group 咨询组,顾问组 wY ItG"+6
agency fee 代理费,代理费用 W<)nC_$
aggregate 总计,合计为…… p7> 9
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alternation of document and record 变造文件和记录 yL
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alternative audit procedures 替代审计程序,备选审计程序 \LJ!X3TZ
amend 修改,修订 SM)"vr_
amortisation 摊销 Pteti
analytical capacity 分析能力 90uXJyW;d
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 v`mB82s
appendix 附录,附表 v\bWQs1
applicable 适用的 G.O;[(3ab
applicable laws and regulations 适用的法规 `#iL'ND[
application systems 应用系统 uq[5 om"
apply consistently 一贯地执行,一贯地实施 8 !:2:
appropriate 适当的,合适的; L
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征用,挪用 QaLaw-lx
appropriate authorization 适当的授权 <EqS
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appropriateness of audit evidence 审计证据的适当性 b0'}BMJ
approval 批准,核准 G?v<-=I
assertion (会计报表上的)认定;确认 *J^FV^E``
assessed level of control risk 对控制风险的评估,控制风险的评估水平 7l-MVn_8
asset 资产,财产 Q[3hOFCX
asset restructuring 资产重组 qPz_PRje
assignment of duties 职责的划分 R%r25_8
assistant 助理,助理人员 4P?`<
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associated company 联属公司,联营公司 8fi'"
association 联合,结合;协会,社团 ylos6]zS8
assumption 假设,假定 *MfH\X379
at a given date 在某一特定时日 ;yqHt!N
attestation 鉴证,公证 9[\do@
attestation service 鉴证服务 *6<4ECa7C
audit adjustment 审计调整 k;<@2C
audit areas 审计领域 0J[B3JO@M
audit conclusion 审计结论 S=S/]]e
audit effectiveness 审计效果 0?t;3z$n
audit efficiency 审计效率 %w>3Fwj`z
audit engagement letter 审计业务约定书 Ys_LGfK
audit evidence 审计证据 ,)U%6=o#}
audit fee 审计费
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audit files 审计档案 ^& *
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audit findings 审计中发现的事项 Ar~<l2,{r
audit implementation stage 审计实施阶段 /+B6oE>8
audit mark 审计标识 Ha]vG@?+
audit materiality 审计重要性 X!6dg.n5
audit method 审计方法 3%Q<K=jy
audit objective 审计目标,审计目的 P//nYPyzg
audit of financial statements 会计报表审计,财务报表审计 /ho7~C+H*e
audit opinion 审计意见 ze9n}oN
audit period 被审计期间,被审计年度 W\0u[IV.x
audit plan 审计计划 ODKh/u_
audit planning 编制审计计划,制定审计计划,审计计划 *qL'WrB1
audit planning stage 审计计划阶段 e]>=;Zn
audit procedure 审计程序 T1RY1hb|g>
audit programme 审计程序表,具体审计计划 F@ |(
audit report 审计报告 7Q'u>
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Ivcy=W=Jk
audit report with a qualified opinion 有保留意见的审计报告 7s%1?$B
audit report with an adverse opinion 否定意见的审计报告 LZG(T$dI
audit report with dual dates 双重日期审计报告 R)N^j'R~=
audit reporting stage 审计报告阶段 rFt+Y})
audit responsibility 审计责任 %*<Wf4P"
audit results 审计结果 [V8^}s}tF
audit risk 审计风险 '-~J.8-</
audit sampling 审计抽样 Nk%$;Si
audit sampling techniques 审计抽样方法,审计抽样技术 w(S&X"~
audit strategies 审计策略 ~#so4<A`3
audit summary 审计总结,审计小结 8kd):gZKZ
audit team 审计小组 iu{;|E
audit test 审计测试 =],c$)
audit trail 审计轨迹 m=COF$<
audit work 审计工作 kuLur)^
audit working paper 审计工作底稿 Z/GSR$@lI
audited financial statement 审计会计报表,已审计财务报表 sm[zE/2b
Auditing Guidelines (the~) 审计规范指南 gyy}-^`F
auditing standards 审计准则 "5$p=|
audit-oriented working paper (审计)业务类工作底稿 3 %r*~#nz
authorisation 授权 9T$%^H9
authorisation of transaction 交易的授权 e{4e<hd
availability 可获得性 Zn*W2s^^{
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balance 余额;差额;平衡 ?qHQ#0 @y]
balance sheet 资产负债表 `z/p,. u
bank 银行 dF! B5(
bank account 银行账户,银行户头 P A*U\
bank statement 银行对账单 xrNe:Aj
barter transaction 易货交易,以物换物交易 d7&d
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basis of audit 审计依据 jC>mDnX
basis of preparation (会计报表的)编制基础 M
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book of account 账目,账簿 }43qpJe8U
borrowing 借款,贷款,借债 ^xgPL'
branch 分支,分支机构,分店 GqP02P'2
brought forward (账户余额等的)承上年,承上期,承上页 *U\`HUW
budget 预算 48;b
building 建筑物;大楼 C!v%6[
business conditions 业务情况,经营情况 cj2^wmkB
business licence (企业等的)营业执照 2}.~
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business relation 业务关系 8U]mr+
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