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 ~m^ #FJu
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ability to continue as a going concern 持续经营能力 $-}e; V Zb
acceptability 可接受性,可接受程度 XxIHoX&
acceptable level of detection risk 检查风险的可接受水平 YjOs}TD lx
acceptance of engagement 接受委托 Z_1U
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accepting the engagement for the first time 首次接受委托 /zDi9W*~1
access to asset 对资产的接触 y\dEk:\)
according to 根据,依据,依照 L@`ouQ"sa
account balance 账户余额 10!wqyj&
account for 对……进行会计处理,核算;解释 n_ lo`
accounting 会计,会计学 &`0/CV
accounting advisory serve 会计咨询服务 Sf5X3,Uw
accounting firm 会计师事务所 K*UgX(xu4P
accounting information 会计信息,会计资料 ,1OyN]f3
accounting period 会计期间 t58e(dgi
accounting policies 会计政策 h.O$]:N
accounting professional bodies 会计职业组织,会计职业团体 B(xN Gs
accounting records 会计记录 $`R6=\|
accounting responsibility 会计责任 ]e.JNo
accounting service 会计服务
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accounting standards 会计准则 ^j-3av=
Accounting Standards for Business Enterprises 企业会计准则 FFdBtB
accounting system 会计系统 b)(?qfXWP
accounting treatment 会计处理 ;qH O OT
accuracy 准确性,精确性 dT,o=8fg
additional audit procedures 追加审计程序 @
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addressee 收件人,收信人 q[`j`8YY!R
Administration of State-owned Assets (the~) 国有资产管理局 3gd&i
administrative laws and regulations 行政法规 {43>m)8+
adverse impact 不利影响,负面影响 "HE^v_p
adverse opinion 反对意见 34\(7JO
advisory group 咨询组,顾问组 ~/.7l8)
agency fee 代理费,代理费用 UfS%71l.$
aggregate 总计,合计为…… ]?*I9
alternation of document and record 变造文件和记录 i[wb0yL
alternative audit procedures 替代审计程序,备选审计程序 Sb~MQ_
amend 修改,修订 ;2B{ 9{
amortisation 摊销 ^%O]P`
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analytical capacity 分析能力 mZd ,
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analytical procedures 分析性程序 4Y[1aQ(%
annual financial statements 年度会计报表,年度财务报表 Um&(&?Xf
appendix 附录,附表 qucq,Yw
applicable 适用的 yj^+G
applicable laws and regulations 适用的法规 ~NW32
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application systems 应用系统 {%_L=2n6
apply consistently 一贯地执行,一贯地实施 Q-1vw6d
appropriate 适当的,合适的; V+O"j^Z_J
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appropriate authorization 适当的授权 fW?o@vlO
appropriateness of audit evidence 审计证据的适当性 Ja9e^`i;
approval 批准,核准 l\C.",CEcc
assertion (会计报表上的)认定;确认 nqLA}u4IM
assessed level of control risk 对控制风险的评估,控制风险的评估水平 l+V>]?j
asset 资产,财产 7hsGu a
asset restructuring 资产重组 cTG|fdgMW
assignment of duties 职责的划分 R?]02Q
assistant 助理,助理人员 ynbuN x*
associated company 联属公司,联营公司 ght$9>'n
association 联合,结合;协会,社团 thhwN
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assumption 假设,假定 8YbE`32
at a given date 在某一特定时日 EY tQw(!Q
attestation 鉴证,公证 qT+%;(
attestation service 鉴证服务 MG.`
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audit adjustment 审计调整 A{A\RSZ0
audit areas 审计领域 R
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audit conclusion 审计结论 NX}<*b/
audit effectiveness 审计效果 <~WsD)=$
audit efficiency 审计效率 j
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audit engagement letter 审计业务约定书 !jTcsN%
audit evidence 审计证据 :8OZ#D_Hl
audit fee 审计费 ~;N^g4s
audit files 审计档案 OynXkH]0T+
audit findings 审计中发现的事项 _fKou2$yz
audit implementation stage 审计实施阶段 V;v8=1t!
audit mark 审计标识 1u:<
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audit materiality 审计重要性 >G%o,9i
audit method 审计方法 6ZP"p<xX
audit objective 审计目标,审计目的 u?}(P_9
audit of financial statements 会计报表审计,财务报表审计 ;XBI{CW
audit opinion 审计意见 T
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audit period 被审计期间,被审计年度 3qf
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audit plan 审计计划
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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 S Em Q@1
audit procedure 审计程序 Eqj_m|@
audit programme 审计程序表,具体审计计划 Ck)*&
audit report 审计报告 qHrc9fB
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2I,^YWR
audit report with a qualified opinion 有保留意见的审计报告 |EJD3&
audit report with an adverse opinion 否定意见的审计报告 o{y9r{~A
audit report with dual dates 双重日期审计报告 V)[@98T_4?
audit reporting stage 审计报告阶段 !*7 vFl
audit responsibility 审计责任 xjKR R?
audit results 审计结果 fR(d
audit risk 审计风险 6V7B;tB
audit sampling 审计抽样 vbyH<LPz5
audit sampling techniques 审计抽样方法,审计抽样技术 {A05u3}
audit strategies 审计策略 *Qg _F6y
audit summary 审计总结,审计小结 T9Nb`sbV]
audit team 审计小组 $}!p+$
audit test 审计测试 =\H!GT
audit trail 审计轨迹 8;
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audit work 审计工作 aWR}R>E
audit working paper 审计工作底稿 Hl{S]]z
audited financial statement 审计会计报表,已审计财务报表 6">+
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Auditing Guidelines (the~) 审计规范指南 ~T1XLu
auditing standards 审计准则 Utnr5^].2O
audit-oriented working paper (审计)业务类工作底稿 ^c9t'V`IWQ
authorisation 授权 ?#}N1k\S
authorisation of transaction 交易的授权 AP'*Nh@Ik(
availability 可获得性 hEKf6#
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balance 余额;差额;平衡 nU7>uU
balance sheet 资产负债表 Ab{ K<:l
bank 银行 v|dBSX9k0
bank account 银行账户,银行户头 tMf}
bank statement 银行对账单 _( {hc+9p
barter transaction 易货交易,以物换物交易 zh8nc%X{
basis of audit 审计依据 Y 0d<~*
basis of preparation (会计报表的)编制基础 =THpdtL
book of account 账目,账簿 l`#4KCL(
borrowing 借款,贷款,借债 `4=^cyt+
branch 分支,分支机构,分店 0jy2H2
brought forward (账户余额等的)承上年,承上期,承上页 n\*!CXc
budget 预算 |}=acc/
building 建筑物;大楼 `d5%.N
business conditions 业务情况,经营情况 1g8_Xe4
business licence (企业等的)营业执照 UC
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business relation 业务关系 f4 P
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