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 S.! n35
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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 \'>ZU-V
acceptability 可接受性,可接受程度 /=
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acceptable level of detection risk 检查风险的可接受水平 m\DI6O"u'
acceptance of engagement 接受委托 9sId2py]W
accepting the engagement for the first time 首次接受委托 YD@n8?~$$
access to asset 对资产的接触 @
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according to 根据,依据,依照 eKv{N\E
account balance 账户余额 71I: P|.>
account for 对……进行会计处理,核算;解释 P2t9RCH
accounting 会计,会计学 VJoobu1h
accounting advisory serve 会计咨询服务 t/KH`
accounting firm 会计师事务所 K1oSoD8c
accounting information 会计信息,会计资料 p_:bt7
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accounting period 会计期间 [vNaX%o
accounting policies 会计政策 /4M~ 6LT`
accounting professional bodies 会计职业组织,会计职业团体 I%b}qC"5M
accounting records 会计记录 nvOJY6)$V
accounting responsibility 会计责任 7,IH7l|G
accounting service 会计服务 1(`UzC=R|
accounting standards 会计准则 ui!MQk+D9
Accounting Standards for Business Enterprises 企业会计准则 gY/p\kwsj
accounting system 会计系统
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accounting treatment 会计处理 H\
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accuracy 准确性,精确性 )r`F}_CEL
additional audit procedures 追加审计程序 y7@q]~%
addressee 收件人,收信人 C8bBOC(
Administration of State-owned Assets (the~) 国有资产管理局 >&?k^nI}J
administrative laws and regulations 行政法规 $8;`6o`
adverse impact 不利影响,负面影响 >J['so2Bf
adverse opinion 反对意见 0<$t9:dq
advisory group 咨询组,顾问组 c>)_ I
agency fee 代理费,代理费用 }M|,Z'@*
aggregate 总计,合计为…… T@?uA
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alternation of document and record 变造文件和记录 tvEf-z
alternative audit procedures 替代审计程序,备选审计程序 abw7{%2
amend 修改,修订 L^%jR=
amortisation 摊销 ~^ ^|]s3
analytical capacity 分析能力 M\L^ Wf9
analytical procedures 分析性程序 YCI-p p
annual financial statements 年度会计报表,年度财务报表 _I<LB0kgf.
appendix 附录,附表 w\{oOlE
applicable 适用的 Qs
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applicable laws and regulations 适用的法规 <"HbX
application systems 应用系统 tjWf`#tH>H
apply consistently 一贯地执行,一贯地实施 xL#UMvZ>;h
appropriate 适当的,合适的; ;cfmMt!QWJ
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appropriate authorization 适当的授权 d'UC
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appropriateness of audit evidence 审计证据的适当性 Ns#R`WG)
approval 批准,核准 rL3 f%L
assertion (会计报表上的)认定;确认 p`mNy
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 j3_vh<U\
asset 资产,财产 f~-Ipq;F
asset restructuring 资产重组 >21f%Z
assignment of duties 职责的划分 *)82iD
assistant 助理,助理人员 Z+M* z;
associated company 联属公司,联营公司 mZ!1Vh
association 联合,结合;协会,社团 >og-
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assumption 假设,假定 a%NSL6
at a given date 在某一特定时日 m6iQB\ \
attestation 鉴证,公证 ])D39
attestation service 鉴证服务 jFPD SR5
audit adjustment 审计调整 pdEUDuX
audit areas 审计领域 J{qpGRQNa
audit conclusion 审计结论 w^N3Ma
audit effectiveness 审计效果 U_l#lGA(H
audit efficiency 审计效率 -V'h>K
audit engagement letter 审计业务约定书 :}{,u6\
audit evidence 审计证据 /j(3 ~%]o4
audit fee 审计费 p0b MgP
audit files 审计档案 }35HKgqX
audit findings 审计中发现的事项 's7 (^1hH
audit implementation stage 审计实施阶段 'rSP@
audit mark 审计标识 x2@W,?oPm
audit materiality 审计重要性
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audit method 审计方法 0fP-[7P
audit objective 审计目标,审计目的 L.R4 iN
audit of financial statements 会计报表审计,财务报表审计 S{7 R6,B5
audit opinion 审计意见 9S!
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audit period 被审计期间,被审计年度 riz[
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audit plan 审计计划 ,HHCgN
audit planning 编制审计计划,制定审计计划,审计计划 4pG!m&4]ze
audit planning stage 审计计划阶段 p6|RV(?8
audit procedure 审计程序 au~}s |#
audit programme 审计程序表,具体审计计划 +L>?kr[i[
audit report 审计报告 45H(.}&f
audit report with a disclaimer of opinion 拒绝表示意见审计报告 k%2Rv4)hU
audit report with a qualified opinion 有保留意见的审计报告 J%SuiT$L&Y
audit report with an adverse opinion 否定意见的审计报告 ML-?#jNa<
audit report with dual dates 双重日期审计报告 CF0i72ul5
audit reporting stage 审计报告阶段 Nub)]S>_/t
audit responsibility 审计责任 R(dOQ. ;
audit results 审计结果 =lG/A[66
audit risk 审计风险 c2fqueK|:W
audit sampling 审计抽样 /\e&nYz
audit sampling techniques 审计抽样方法,审计抽样技术 ._A@,]LS}
audit strategies 审计策略 zilM+BZ8
audit summary 审计总结,审计小结 pon0!\ZT=
audit team 审计小组 XJ{b_h#N
audit test 审计测试 D5gDVulsh
audit trail 审计轨迹 )"4v0dv
audit work 审计工作 [rf.&
audit working paper 审计工作底稿 ;fl3'.S[
audited financial statement 审计会计报表,已审计财务报表 *CS2ndp
Auditing Guidelines (the~) 审计规范指南 7'1 +i
auditing standards 审计准则 qG?svt
audit-oriented working paper (审计)业务类工作底稿 }[c,/NH
authorisation 授权 ccm(r~lhJ
authorisation of transaction 交易的授权 f\]splL
availability 可获得性 9A
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balance 余额;差额;平衡 OS7^S1r-
balance sheet 资产负债表 Q( g&/O
bank 银行
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bank account 银行账户,银行户头 C<u<:4^H
bank statement 银行对账单 8 O% ?t
barter transaction 易货交易,以物换物交易 X^c2
basis of audit 审计依据 {j!+\neL
basis of preparation (会计报表的)编制基础 #yi&-9B
book of account 账目,账簿 0oiz V;B5%
borrowing 借款,贷款,借债 I {&8iUN
branch 分支,分支机构,分店 uFl19
brought forward (账户余额等的)承上年,承上期,承上页 " _{o}8L
budget 预算 d@aPhzLu
building 建筑物;大楼 ~;uc@GGo
business conditions 业务情况,经营情况 gtVnn]Jh
business licence (企业等的)营业执照 yG..B
business relation 业务关系 4Ow0g-{
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