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 7:jSP$
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审计词汇英汉对照 'G@Npp)&^
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ability to continue as a going concern 持续经营能力 gAv?\9=a)W
acceptability 可接受性,可接受程度 ~uzu*7U
acceptable level of detection risk 检查风险的可接受水平 /3FC@?l
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acceptance of engagement 接受委托 6CY_8/:zL
accepting the engagement for the first time 首次接受委托 ^R>&^"oI
access to asset 对资产的接触 c6BaC@2
according to 根据,依据,依照 P1T LH2)
account balance 账户余额 JOenVepQ,
account for 对……进行会计处理,核算;解释 B quyPG"
accounting 会计,会计学 >
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accounting advisory serve 会计咨询服务 < g6
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accounting firm 会计师事务所 e0v&wSi
accounting information 会计信息,会计资料 OwSr`2'9
accounting period 会计期间 _$i9Tk
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 Vu~mi%UH
accounting records 会计记录 _wZ(%(^I
accounting responsibility 会计责任 k3S**&i!CR
accounting service 会计服务 1G{$ B^
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accounting standards 会计准则 >jN)9}3>-#
Accounting Standards for Business Enterprises 企业会计准则 0sV;TQt+f
accounting system 会计系统 ~|l>b
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accounting treatment 会计处理 Q?W]g%:)
accuracy 准确性,精确性 ME0ivr*=:
additional audit procedures 追加审计程序 oE-i`;\8
addressee 收件人,收信人 o] )qv~o)
Administration of State-owned Assets (the~) 国有资产管理局 `S$BBF;
administrative laws and regulations 行政法规 !. q*bY
adverse impact 不利影响,负面影响 A4%0
adverse opinion 反对意见 =1`
advisory group 咨询组,顾问组 z~z.J]
agency fee 代理费,代理费用 UL"JwqD
aggregate 总计,合计为…… 5:^dyF&sm{
alternation of document and record 变造文件和记录 K
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alternative audit procedures 替代审计程序,备选审计程序 W?XvVPB
amend 修改,修订 ?w3f;v
amortisation 摊销 ~q-|cl<
analytical capacity 分析能力 crZ\:LeJ
analytical procedures 分析性程序 - bFz
annual financial statements 年度会计报表,年度财务报表 3<'SnP3mY
appendix 附录,附表 //V?rs
applicable 适用的 ;v8,r#4
applicable laws and regulations 适用的法规 TyGXDU
application systems 应用系统 h r* KDT^!
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; O3Ks|%1
征用,挪用 |}'}TYX0:
appropriate authorization 适当的授权 s-
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appropriateness of audit evidence 审计证据的适当性 lt}|Y9h
approval 批准,核准 H'Z[3e
assertion (会计报表上的)认定;确认 I-fs*yzj;8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 5hg>2?e9s?
asset 资产,财产 ffuV$#
asset restructuring 资产重组 VPtA
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assignment of duties 职责的划分 *$(9,y\
assistant 助理,助理人员 Wc-P= J*m
associated company 联属公司,联营公司 ?$=N!>P#
association 联合,结合;协会,社团 Q0ev*MS9Z
assumption 假设,假定 {PYN3\N,
at a given date 在某一特定时日 "QGP]F
attestation 鉴证,公证 :R<,J=+$u
attestation service 鉴证服务 nCXIWLw
audit adjustment 审计调整 r&Za*TD^
audit areas 审计领域 pS0-<-\R
audit conclusion 审计结论 aViJ?*
audit effectiveness 审计效果 ke)3*.Y%C
audit efficiency 审计效率 "6Ly?'HK
audit engagement letter 审计业务约定书 d3^LalAp
audit evidence 审计证据 +
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audit fee 审计费 !Y`nKC(=z
audit files 审计档案 3lA<{m;V
audit findings 审计中发现的事项 {*>$LlL
audit implementation stage 审计实施阶段 3vVhE,1N
audit mark 审计标识 BC!l)2
audit materiality 审计重要性 R1J"QU
audit method 审计方法 4?72TBl]
audit objective 审计目标,审计目的 CaZEU(i
audit of financial statements 会计报表审计,财务报表审计 bpKMQrwd
audit opinion 审计意见 OuS{ve
audit period 被审计期间,被审计年度 Oh<Z0M)
audit plan 审计计划 ]<W1edr
audit planning 编制审计计划,制定审计计划,审计计划 !>9*$E
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audit planning stage 审计计划阶段 VaSw}q/o:/
audit procedure 审计程序 49HtI9@
audit programme 审计程序表,具体审计计划 [-vd]ob
audit report 审计报告 jVk|(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +z("
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audit report with a qualified opinion 有保留意见的审计报告 P|_?{1eO2
audit report with an adverse opinion 否定意见的审计报告 $T]1<3\G
audit report with dual dates 双重日期审计报告 |WubIj*\{
audit reporting stage 审计报告阶段 (WN 'wp
audit responsibility 审计责任 U5izOFc
audit results 审计结果 BniFEW:<
audit risk 审计风险 Kq6m5A]z
audit sampling 审计抽样 ?CL1^N%
audit sampling techniques 审计抽样方法,审计抽样技术 q`9~F4\
audit strategies 审计策略 %aL>n=$
audit summary 审计总结,审计小结 dpJi5fN
audit team 审计小组 uTB;Bva
audit test 审计测试 9c#9KCmc
audit trail 审计轨迹 O&d(FJZ
audit work 审计工作 k 2;m"F
audit working paper 审计工作底稿 ((;9%F:/$
audited financial statement 审计会计报表,已审计财务报表 ^D oJ='&
Auditing Guidelines (the~) 审计规范指南 7fnKe2MM
auditing standards 审计准则 2MB\!fh
audit-oriented working paper (审计)业务类工作底稿 b^hCm`2w*
authorisation 授权 rv|k8
authorisation of transaction 交易的授权 6TPcG d Z
availability 可获得性 eQ9{J9)?
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balance 余额;差额;平衡 fa5($jJ&
balance sheet 资产负债表 If!0w
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bank 银行 _2f}WY3S
bank account 银行账户,银行户头 Q
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bank statement 银行对账单 uvD6uIW<
barter transaction 易货交易,以物换物交易 t$Irr*
basis of audit 审计依据 &sx/qS#,VL
basis of preparation (会计报表的)编制基础 T']*h8
book of account 账目,账簿 Arfq
borrowing 借款,贷款,借债 _%i|*
branch 分支,分支机构,分店 }})4S;j
brought forward (账户余额等的)承上年,承上期,承上页 >2$Ehw:K^
budget 预算 iF61J%3-
building 建筑物;大楼 |a\s}M1
business conditions 业务情况,经营情况 Ie4*#N_
business licence (企业等的)营业执照 JBb}{fo~
business relation 业务关系 d5^ipu
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