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 $^ir3f+
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审计词汇英汉对照 -gC%*S5&
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ability to continue as a going concern 持续经营能力 gGA5xkA
acceptability 可接受性,可接受程度 hZUS#75M5
acceptable level of detection risk 检查风险的可接受水平 _h=h43'3
acceptance of engagement 接受委托 Gb Mu;CA
accepting the engagement for the first time 首次接受委托 9S'\&mRl
access to asset 对资产的接触 HP 3%CB
according to 根据,依据,依照 n
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account balance 账户余额 F3Vvqt*2
account for 对……进行会计处理,核算;解释 o0b\
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accounting 会计,会计学 q4"^G:
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 >2mY%
accounting information 会计信息,会计资料 Pj8Vl)8~NV
accounting period 会计期间 j.c4
accounting policies 会计政策 ;yZY2)L
accounting professional bodies 会计职业组织,会计职业团体 |?'
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accounting records 会计记录 l>HB 0o
accounting responsibility 会计责任 B]7QOf
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accounting service 会计服务 l$!NEOK
accounting standards 会计准则 K~5(j{Kb8
Accounting Standards for Business Enterprises 企业会计准则 9@Z++J.^y
accounting system 会计系统 W`wT0kP?*]
accounting treatment 会计处理 V-i:t,*lk(
accuracy 准确性,精确性 )OGO
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additional audit procedures 追加审计程序 | 8n,|%e
addressee 收件人,收信人 wYHyVY2tj2
Administration of State-owned Assets (the~) 国有资产管理局 xxdxRy9/
administrative laws and regulations 行政法规 SS,'mv
adverse impact 不利影响,负面影响 zq#gf
adverse opinion 反对意见 <@@@Pl!~
advisory group 咨询组,顾问组 U.WMu%
agency fee 代理费,代理费用 9'p
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aggregate 总计,合计为…… 5hiuBf<
alternation of document and record 变造文件和记录 uC`)?f*I
alternative audit procedures 替代审计程序,备选审计程序 qRZLv7X*j
amend 修改,修订 iF+50d
amortisation 摊销 (W`=`]!
analytical capacity 分析能力 <,T#* fg
analytical procedures 分析性程序 )jRaQ~Sm
annual financial statements 年度会计报表,年度财务报表 !P _'n
appendix 附录,附表 g[xn0rG
applicable 适用的 gJZ9XLPC
applicable laws and regulations 适用的法规 ~x+24/qT
application systems 应用系统 'cbD;+YH
apply consistently 一贯地执行,一贯地实施 v#KE"m
appropriate 适当的,合适的; W}oAgUd
征用,挪用 %5bN@XD
appropriate authorization 适当的授权 W&a<Q)o*I
appropriateness of audit evidence 审计证据的适当性 |fm"{$u
approval 批准,核准 Yr+ghl/ V
assertion (会计报表上的)认定;确认 d4-cZw}+
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 s^AZ)k~J(
asset restructuring 资产重组 ^`!EpO>k9
assignment of duties 职责的划分 ^S`c-N
assistant 助理,助理人员 D&&11Iz&
associated company 联属公司,联营公司 UbV} !
association 联合,结合;协会,社团 ?x
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assumption 假设,假定 C0Ti9
at a given date 在某一特定时日 ;tLu
attestation 鉴证,公证 ag$UNV
attestation service 鉴证服务 #9Dixsl*Q
audit adjustment 审计调整 G;pxB,4s5
audit areas 审计领域 v>8C}d^
audit conclusion 审计结论 1<YoGm&
audit effectiveness 审计效果 -s3`mc}*
audit efficiency 审计效率 }L\;W:0
audit engagement letter 审计业务约定书 {R}F4k
audit evidence 审计证据 ZL(
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audit fee 审计费 oac)na:O#
audit files 审计档案 e4S@ J/D
audit findings 审计中发现的事项 :@(('X(".
audit implementation stage 审计实施阶段 DrK]U}3fh"
audit mark 审计标识 Z0,jg)sA4
audit materiality 审计重要性 x-BU$bx5
audit method 审计方法 Mog>W&U
audit objective 审计目标,审计目的 2S?7j[@%i`
audit of financial statements 会计报表审计,财务报表审计 Q{l,4P
audit opinion 审计意见 \SWTP1
audit period 被审计期间,被审计年度 JrzPDb`m
audit plan 审计计划 )?F&`+
audit planning 编制审计计划,制定审计计划,审计计划 !eW1d0n'+f
audit planning stage 审计计划阶段
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audit procedure 审计程序 -?Cr&!*B
audit programme 审计程序表,具体审计计划 |N
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audit report 审计报告 #Rw!a#CX.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >q"dLZ
audit report with a qualified opinion 有保留意见的审计报告 ?qgQ)#6
audit report with an adverse opinion 否定意见的审计报告 >q eDb0
audit report with dual dates 双重日期审计报告 $}9jv3>)
audit reporting stage 审计报告阶段 7he
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audit responsibility 审计责任 (95|DCL
audit results 审计结果 YX$(Sc3.6
audit risk 审计风险 1}(22Q;
audit sampling 审计抽样 Q:-T'xk@
audit sampling techniques 审计抽样方法,审计抽样技术 586P~C[ic
audit strategies 审计策略 B7%K}|Qg
audit summary 审计总结,审计小结 `YNzcn0x
audit team 审计小组 %*R, ceuI
audit test 审计测试 bb6x} jR
audit trail 审计轨迹 r,6~%T0
audit work 审计工作 @{Rb]d?&F?
audit working paper 审计工作底稿 w!F>fcm
audited financial statement 审计会计报表,已审计财务报表 j4$nr=d.6
Auditing Guidelines (the~) 审计规范指南 Fs/CW\
auditing standards 审计准则 [l}H:%O,
audit-oriented working paper (审计)业务类工作底稿 aU!}j'5Q
authorisation 授权 s scbf
authorisation of transaction 交易的授权 oD2:19M@p
availability 可获得性 %*D=ni#(sT
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balance 余额;差额;平衡 r2-iISxg+
balance sheet 资产负债表 dyQ7@K.E
bank 银行 _
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bank account 银行账户,银行户头 &*`dRIQ]
bank statement 银行对账单 ^ja]e%w#
barter transaction 易货交易,以物换物交易 2js/>L0
basis of audit 审计依据 p{Lrv%-j
basis of preparation (会计报表的)编制基础 L!}!k N:?
book of account 账目,账簿 wWl?c
borrowing 借款,贷款,借债 btW#ebm
branch 分支,分支机构,分店 jSI1tW8
brought forward (账户余额等的)承上年,承上期,承上页 (?z?/4>7<
budget 预算 R{g=
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building 建筑物;大楼 zL"e .
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 XZE(& (s
business relation 业务关系 )OI}IWDl
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