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 %0S3V[4I
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审计词汇英汉对照 wT6"U$cV
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ability to continue as a going concern 持续经营能力 jZu[n)u'C
acceptability 可接受性,可接受程度 SL Ws*aq
acceptable level of detection risk 检查风险的可接受水平 @x*c1%wg
acceptance of engagement 接受委托 }n]Ng]KM`
accepting the engagement for the first time 首次接受委托 _F6OM5F"N
access to asset 对资产的接触 S5gyr&dm
according to 根据,依据,依照 ef8s<5"4
account balance 账户余额 %R}qg6dL
account for 对……进行会计处理,核算;解释 W>${zVu
accounting 会计,会计学 52@C9Q,
accounting advisory serve 会计咨询服务 LK{*sHi$
accounting firm 会计师事务所 E(*0jAvO[z
accounting information 会计信息,会计资料 QE^$=\l0
accounting period 会计期间 :NhO2L
accounting policies 会计政策 F6|TP.VY_.
accounting professional bodies 会计职业组织,会计职业团体 $.Qkb@
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accounting records 会计记录 GSoX<*i
accounting responsibility 会计责任 !O\82d1P
accounting service 会计服务 3U<cWl@
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 ~8PZ5;g
accounting system 会计系统 M,j U}yD3
accounting treatment 会计处理 +Zb;Vn4
accuracy 准确性,精确性 ,1y@Z 5wy
additional audit procedures 追加审计程序
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addressee 收件人,收信人 )MtF23k)g
Administration of State-owned Assets (the~) 国有资产管理局 Lm iOhx
administrative laws and regulations 行政法规 qLO4#CKCL6
adverse impact 不利影响,负面影响 bHY=x}Hv
adverse opinion 反对意见 W/=.@JjI
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 =rMUov h
aggregate 总计,合计为…… [zH:1Zhl&
alternation of document and record 变造文件和记录 g?c
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alternative audit procedures 替代审计程序,备选审计程序 %41m~Wh2
amend 修改,修订 |-fgj'
amortisation 摊销 qz"}g/;?
analytical capacity 分析能力 jte.Xy~g
analytical procedures 分析性程序 {JO^tI
annual financial statements 年度会计报表,年度财务报表 `XJG(Oas\
appendix 附录,附表 LGq'WU31:)
applicable 适用的 ?fQ'^agq
applicable laws and regulations 适用的法规 pI1-cV,`
application systems 应用系统 evya7^,F
apply consistently 一贯地执行,一贯地实施 w x ]0p
appropriate 适当的,合适的; 4n#M
征用,挪用 GF"hx`zyJ
appropriate authorization 适当的授权 Q3XpHnufu+
appropriateness of audit evidence 审计证据的适当性 7!$Q;A
approval 批准,核准 ?1*cO:O
assertion (会计报表上的)认定;确认 B?OFe'*
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [T|aw1SoN
asset 资产,财产 ;nI] !g:
asset restructuring 资产重组 `Syl:rU~y@
assignment of duties 职责的划分 IY_iB*T3jt
assistant 助理,助理人员 ?so
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associated company 联属公司,联营公司 OsTc5K.U~
association 联合,结合;协会,社团 s%vis{2
assumption 假设,假定 fJ=0HNmX
at a given date 在某一特定时日 ZFiee|,q
attestation 鉴证,公证 a]$1D!Anc
attestation service 鉴证服务 |5X^u+_
audit adjustment 审计调整 kYM~d07 V
audit areas 审计领域 w_ akn t T
audit conclusion 审计结论 wVvF^VHV^
audit effectiveness 审计效果 [xK3F+
audit efficiency 审计效率 tl[Uw[
audit engagement letter 审计业务约定书 =h-U
audit evidence 审计证据 -{KQr1{5UM
audit fee 审计费 B*eC3ok3z
audit files 审计档案 Yc`o5Q\>
audit findings 审计中发现的事项 59 h]UX=
audit implementation stage 审计实施阶段 k6;?)~.
audit mark 审计标识 T tfo^ksw
audit materiality 审计重要性 xI{)6t$`
audit method 审计方法 J9..P&c\
audit objective 审计目标,审计目的 ^dI424
audit of financial statements 会计报表审计,财务报表审计 I~[F|d>
audit opinion 审计意见 \J4L:.`qS
audit period 被审计期间,被审计年度 uY{|szC^2
audit plan 审计计划 G?9"Y%
audit planning 编制审计计划,制定审计计划,审计计划 2pZXZ
audit planning stage 审计计划阶段 D+#E-8
audit procedure 审计程序 'g">LQ~a+
audit programme 审计程序表,具体审计计划 ww)<E`eGi
audit report 审计报告 gLb`pCo/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 d|jNf</`
audit report with a qualified opinion 有保留意见的审计报告 !({}(
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audit report with an adverse opinion 否定意见的审计报告 \|n-
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audit report with dual dates 双重日期审计报告 QpF;:YX^3
audit reporting stage 审计报告阶段 )n1_(;
audit responsibility 审计责任 5v[*:0p'
audit results 审计结果 zp6C3RG(
audit risk 审计风险 ~Q*%DRd&Z-
audit sampling 审计抽样 #9=
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audit sampling techniques 审计抽样方法,审计抽样技术 ]v?@g:iE
audit strategies 审计策略 se ba9y
audit summary 审计总结,审计小结 {WJ m
audit team 审计小组 M
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audit test 审计测试 *tGY6=7O
audit trail 审计轨迹 m\;R2"H%
audit work 审计工作 {5A2&
audit working paper 审计工作底稿 Zj_b>O-V
audited financial statement 审计会计报表,已审计财务报表 ZVW
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Auditing Guidelines (the~) 审计规范指南 I.I`6(Cb
auditing standards 审计准则 T!uM+6|Y
audit-oriented working paper (审计)业务类工作底稿 (|F*vP'
authorisation 授权 J f@H/luW
authorisation of transaction 交易的授权 2Zm0qJ
availability 可获得性 Yh7rU?Gj
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balance 余额;差额;平衡 0`Kj25
balance sheet 资产负债表 G3C~x.(f
bank 银行 x-XD.qh7Hr
bank account 银行账户,银行户头 -<6
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bank statement 银行对账单 zh%#Y_[R
barter transaction 易货交易,以物换物交易 P=qa::A
basis of audit 审计依据 SfA\}@3
basis of preparation (会计报表的)编制基础 GeI-\F7b
book of account 账目,账簿 qjwxhabc
borrowing 借款,贷款,借债 .b_)%jd x
branch 分支,分支机构,分店 K
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brought forward (账户余额等的)承上年,承上期,承上页 {baq+
budget 预算 \-L&5x"x
building 建筑物;大楼 PYQ;``~x
business conditions 业务情况,经营情况 r+' qd)
business licence (企业等的)营业执照 r=Gks=NX"
business relation 业务关系 9y6-/H
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