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 nq#k}Qx:
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审计词汇英汉对照 dZ UB
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ability to continue as a going concern 持续经营能力 Sqw.p#
acceptability 可接受性,可接受程度 `0+zF-
acceptable level of detection risk 检查风险的可接受水平 '?+q3lps
acceptance of engagement 接受委托 iMnp `:*
accepting the engagement for the first time 首次接受委托 @?_<A%hz
access to asset 对资产的接触 WU-.lg'c'
according to 根据,依据,依照 umXa
account balance 账户余额 _20nOg`
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account for 对……进行会计处理,核算;解释 zJWh
accounting 会计,会计学 a;AvY O
accounting advisory serve 会计咨询服务 PTe8,cD>
accounting firm 会计师事务所 gIS<"smOo
accounting information 会计信息,会计资料 ukV1_QeN[
accounting period 会计期间 Qcu1&t\ C
accounting policies 会计政策 <`EZ^S L;
accounting professional bodies 会计职业组织,会计职业团体 s OD>mc#%Y
accounting records 会计记录 (3C6'Wt
accounting responsibility 会计责任 *]%{ttR~
accounting service 会计服务 vMJv.O>HW
accounting standards 会计准则 ' jFSv|g+0
Accounting Standards for Business Enterprises 企业会计准则 wm|{@z
accounting system 会计系统 ,u|vpN
accounting treatment 会计处理 E1:{5F5/
accuracy 准确性,精确性 5haJPWG|'
additional audit procedures 追加审计程序 ;5 cg<~t
addressee 收件人,收信人 f.0~HnNg1
Administration of State-owned Assets (the~) 国有资产管理局 }6}Gj8Nb
administrative laws and regulations 行政法规 Hep]jxp+
adverse impact 不利影响,负面影响 )sG`sET]`f
adverse opinion 反对意见 gW'aK>*c
advisory group 咨询组,顾问组 ^G{3x
agency fee 代理费,代理费用 )'(7E$d
aggregate 总计,合计为…… @giipF2$
alternation of document and record 变造文件和记录 `,~I*}T>5W
alternative audit procedures 替代审计程序,备选审计程序 uWR\#D'
amend 修改,修订 %^xY7!{
amortisation 摊销 |4BS\fx~N
analytical capacity 分析能力 xn(lkQ6Fm
analytical procedures 分析性程序 [;II2[5 ,
annual financial statements 年度会计报表,年度财务报表 92+LY]jS
appendix 附录,附表 zDY!0QZLF\
applicable 适用的 ww
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applicable laws and regulations 适用的法规 /02|b}{
application systems 应用系统 s"`uE$6N
apply consistently 一贯地执行,一贯地实施 #
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appropriate 适当的,合适的; $-Q,@Bztq
征用,挪用 h9c54Ux
appropriate authorization 适当的授权 hZ!N8nWwNR
appropriateness of audit evidence 审计证据的适当性 yWsV !Ub
approval 批准,核准 8
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assertion (会计报表上的)认定;确认 Be"D0=<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 UOH2I+@V
asset 资产,财产 GQ
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asset restructuring 资产重组 y/rmxQtP
assignment of duties 职责的划分 roY oxF;\
assistant 助理,助理人员 # 4_'%~-e
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 j K?GB
assumption 假设,假定 Ee;&;Q,O.z
at a given date 在某一特定时日 XHcT7}]
attestation 鉴证,公证 ?e9Acc`G5
attestation service 鉴证服务 ~]BxM9
audit adjustment 审计调整 61>@-55k9
audit areas 审计领域 .ICGGC`O
audit conclusion 审计结论 ;1^_.3
audit effectiveness 审计效果 Y!* \=h6h
audit efficiency 审计效率 -m)N~>{qS
audit engagement letter 审计业务约定书 jSp4eq
audit evidence 审计证据
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audit fee 审计费 |=2E?&%?
audit files 审计档案 :Lqz`
audit findings 审计中发现的事项 K?:rrd=7q
audit implementation stage 审计实施阶段
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audit mark 审计标识 4i
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audit materiality 审计重要性 j@$p(P$
audit method 审计方法 tKgPKWP
audit objective 审计目标,审计目的 Z?|\0GR+`5
audit of financial statements 会计报表审计,财务报表审计 E#X1P #$pW
audit opinion 审计意见 ),y{.n:wm
audit period 被审计期间,被审计年度 /PF X1hSu
audit plan 审计计划 U`sybtuBP'
audit planning 编制审计计划,制定审计计划,审计计划 [
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audit planning stage 审计计划阶段 >7.
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audit procedure 审计程序 @1ZLr
audit programme 审计程序表,具体审计计划 YqwDvJWX
audit report 审计报告 EeC5HgIU'C
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hGyi@0
audit report with a qualified opinion 有保留意见的审计报告 OnFx8r:q@%
audit report with an adverse opinion 否定意见的审计报告 T(%U$ea-S
audit report with dual dates 双重日期审计报告 [ah%>&u
audit reporting stage 审计报告阶段 j/_@~MJBt
audit responsibility 审计责任 Cp(,+dD
audit results 审计结果 GY 4?}T^s
audit risk 审计风险 T )
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audit sampling 审计抽样 g-j`Ex%
audit sampling techniques 审计抽样方法,审计抽样技术 &>43l+
audit strategies 审计策略 G>f-w F6
audit summary 审计总结,审计小结 S*~v9+
audit team 审计小组 Ag
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audit test 审计测试 Vvu+gP'z.
audit trail 审计轨迹 @bU(z$eB
audit work 审计工作 }3
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audit working paper 审计工作底稿 .PBma/w
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audited financial statement 审计会计报表,已审计财务报表 o!EPF-:
Auditing Guidelines (the~) 审计规范指南 :c%vl$
auditing standards 审计准则 %cJ]Ds%V
audit-oriented working paper (审计)业务类工作底稿 3Qmok@4e)
authorisation 授权 /~*U'.V
authorisation of transaction 交易的授权 2ijw g~_@
availability 可获得性 ~t\Hb8o
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balance 余额;差额;平衡 l<0BMw S8
balance sheet 资产负债表 TMZg GUn
bank 银行 mwLp~z%OX
bank account 银行账户,银行户头 +*-u_L\'
bank statement 银行对账单 O{hGh{y
barter transaction 易货交易,以物换物交易 =;Gy"F1 dp
basis of audit 审计依据 \NwL #bQ~
basis of preparation (会计报表的)编制基础 HT7V} UiaO
book of account 账目,账簿 4jEPh{q
borrowing 借款,贷款,借债 NidG|Yg~Z
branch 分支,分支机构,分店 Q)x`'[3"7W
brought forward (账户余额等的)承上年,承上期,承上页 )? WiO}"
budget 预算 0kP,Zj<
building 建筑物;大楼 JK0L&t<
business conditions 业务情况,经营情况 3l"7 $B
business licence (企业等的)营业执照 F3[3~r
business relation 业务关系 sxcpWSGA^
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