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 ' <jp.sZQ
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审计词汇英汉对照 }C1}T}U
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ability to continue as a going concern 持续经营能力 (9QRg;
acceptability 可接受性,可接受程度 .jU0Hu{F4
acceptable level of detection risk 检查风险的可接受水平 F>nrV
acceptance of engagement 接受委托 %=>xzP(z
accepting the engagement for the first time 首次接受委托 0L-g'^nn
access to asset 对资产的接触 )x $Vy=
according to 根据,依据,依照 ^Rh ~+
account balance 账户余额 S`-IQ,*}
account for 对……进行会计处理,核算;解释 JVYYwA^.
accounting 会计,会计学 DdW8~yI&
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 .=<pU k 3G
accounting information 会计信息,会计资料 6@361f[
accounting period 会计期间 JVCgYY({KQ
accounting policies 会计政策 f)fw87UPc
accounting professional bodies 会计职业组织,会计职业团体 %5w) }|fw
accounting records 会计记录 2Nzcej
accounting responsibility 会计责任 uZI:Kt#
accounting service 会计服务 }tq9 /\
accounting standards 会计准则 clV/i&]Qa
Accounting Standards for Business Enterprises 企业会计准则 dXN&<Q,
accounting system 会计系统 WWzns[$f
accounting treatment 会计处理 l$
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accuracy 准确性,精确性 5Wjp_^!e
additional audit procedures 追加审计程序 ZPog)d@!
addressee 收件人,收信人 p{GDW_
Administration of State-owned Assets (the~) 国有资产管理局 8zv6Mx
administrative laws and regulations 行政法规 Qc/J"<Lx
adverse impact 不利影响,负面影响 Hc3/`.nt
adverse opinion 反对意见 iIRigW
advisory group 咨询组,顾问组 !y0
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agency fee 代理费,代理费用 ;f*xOdi*k
aggregate 总计,合计为…… NsK >UJ'
alternation of document and record 变造文件和记录 dg<fUQ
alternative audit procedures 替代审计程序,备选审计程序 LZ$!
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amend 修改,修订 xrd^vE
amortisation 摊销 [#H8Mb+7
analytical capacity 分析能力 Z k_&Kw|
analytical procedures 分析性程序 $l0w {m!P
annual financial statements 年度会计报表,年度财务报表 l;i
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appendix 附录,附表 J>
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applicable 适用的 Z0^do
applicable laws and regulations 适用的法规 `_kRvpi
application systems 应用系统 oZw#Nd
apply consistently 一贯地执行,一贯地实施 #{PNdINoU
appropriate 适当的,合适的; Cl=ExpX/O
征用,挪用 o^J&c_U\3'
appropriate authorization 适当的授权 eGg#=l=
appropriateness of audit evidence 审计证据的适当性 \6L=^q=
approval 批准,核准 4,8 =[
assertion (会计报表上的)认定;确认 w=5qth7
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Dbd5d]]n3
asset 资产,财产 s6IuM )x
asset restructuring 资产重组 ggWfk
assignment of duties 职责的划分 B(U`Zd
assistant 助理,助理人员 sIe(;%[`
associated company 联属公司,联营公司 kdq55zTc<6
association 联合,结合;协会,社团 6OUjc
assumption 假设,假定
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at a given date 在某一特定时日 stSc
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attestation 鉴证,公证 otx7J\4
attestation service 鉴证服务 ce\-oT
audit adjustment 审计调整 YFY)Z7fK
audit areas 审计领域 7v_e"[s~
audit conclusion 审计结论 ?*0kQo'
audit effectiveness 审计效果 bzS [X
audit efficiency 审计效率 h
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audit engagement letter 审计业务约定书 d29HEu
audit evidence 审计证据 k
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audit fee 审计费 |ouk;r24V
audit files 审计档案 ~gD'up@$/
audit findings 审计中发现的事项 gf@Dy6<
audit implementation stage 审计实施阶段 ]Ea6Z
audit mark 审计标识 |iI`p-L9
audit materiality 审计重要性 k-/$8C
audit method 审计方法 '}=M~
audit objective 审计目标,审计目的 D.~t#a A
audit of financial statements 会计报表审计,财务报表审计 bB["Qd}Q
audit opinion 审计意见 K.SHY!U}
audit period 被审计期间,被审计年度 S/|8'x{<
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 B(5g&+{Lq~
audit planning stage 审计计划阶段 idq= US
audit procedure 审计程序 YH9BJ
audit programme 审计程序表,具体审计计划 o/xE
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audit report 审计报告 9UZ
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 e;$s{CNo
audit report with a qualified opinion 有保留意见的审计报告 - U|4`{PP
audit report with an adverse opinion 否定意见的审计报告 ZJ
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audit report with dual dates 双重日期审计报告 $uqlJG#`
audit reporting stage 审计报告阶段 ,~!lN yL
audit responsibility 审计责任 6=FuH@Q&
audit results 审计结果 _cB~?c
audit risk 审计风险 h
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audit sampling 审计抽样 sq%f%?(V
audit sampling techniques 审计抽样方法,审计抽样技术 R B!g,u
audit strategies 审计策略 `^/Q"zH
audit summary 审计总结,审计小结 q)/4i9
audit team 审计小组 C^a~)r.h
audit test 审计测试 l6~eb=u;9g
audit trail 审计轨迹 c=5$bo]LI
audit work 审计工作 Z-p_hN b
audit working paper 审计工作底稿 px*MOHq K
audited financial statement 审计会计报表,已审计财务报表 _Cxs"to
Auditing Guidelines (the~) 审计规范指南 "](~VF[J8
auditing standards 审计准则 .*Z]0~ &|
audit-oriented working paper (审计)业务类工作底稿 B0:O]Ax6.^
authorisation 授权 L\UYt\ks
authorisation of transaction 交易的授权 G8SJ<\?
availability 可获得性
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balance 余额;差额;平衡 c09 uCito
balance sheet 资产负债表 B\6\QQ;rUo
bank 银行 >,[(icyzn
bank account 银行账户,银行户头 ojaZC,}
bank statement 银行对账单 r`=d4dK-
barter transaction 易货交易,以物换物交易 ]k hY8it
basis of audit 审计依据 5b&'gd^d
basis of preparation (会计报表的)编制基础 |Qm 7x[i
book of account 账目,账簿 \ZC7vM"h
borrowing 借款,贷款,借债 oyUf/Sl
branch 分支,分支机构,分店 ykZ)`E]P`
brought forward (账户余额等的)承上年,承上期,承上页 _jtBU
budget 预算 /+rHy7(\
building 建筑物;大楼 }}
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business conditions 业务情况,经营情况 &0
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business licence (企业等的)营业执照 'b-}KDP
business relation 业务关系 /as1
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