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 N$I@]PL
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ability to continue as a going concern 持续经营能力 #^i.[7p
acceptability 可接受性,可接受程度 oZS.pi
acceptable level of detection risk 检查风险的可接受水平 LFwRTY,G
acceptance of engagement 接受委托 hH.X_X?d%
accepting the engagement for the first time 首次接受委托 G?$0OU
access to asset 对资产的接触 : *g3PhNE
according to 根据,依据,依照 x )w6
account balance 账户余额 ~[*\YN);
account for 对……进行会计处理,核算;解释 gR#lRA/
accounting 会计,会计学 mN^/
accounting advisory serve 会计咨询服务 (^lw<$N
accounting firm 会计师事务所 +!6dsnr8
accounting information 会计信息,会计资料 /$-Tg)
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accounting period 会计期间 ]
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accounting policies 会计政策 ]ucz8('
accounting professional bodies 会计职业组织,会计职业团体 %p d-{KR
accounting records 会计记录 Rzj1D:?X@
accounting responsibility 会计责任 rf\A[)<:
accounting service 会计服务 <$+Cd=71\
accounting standards 会计准则 N3U.62
Accounting Standards for Business Enterprises 企业会计准则 q-<t'uhs[
accounting system 会计系统 KEfx2{k b
accounting treatment 会计处理 $C^tZFq
accuracy 准确性,精确性 &i{>Li
additional audit procedures 追加审计程序 =[ZuE0c
addressee 收件人,收信人 9V/:1I0?&0
Administration of State-owned Assets (the~) 国有资产管理局 /9wmc2
administrative laws and regulations 行政法规 @!np
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adverse impact 不利影响,负面影响 rdBF+YN9/?
adverse opinion 反对意见 3U\| E
advisory group 咨询组,顾问组 GYJ
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agency fee 代理费,代理费用 c7~>uNgJ
aggregate 总计,合计为…… .?^a|]
alternation of document and record 变造文件和记录 j~;kh_
alternative audit procedures 替代审计程序,备选审计程序 kKlcK_b;
amend 修改,修订 sgxD5xj}4
amortisation 摊销 G9qN1q~
analytical capacity 分析能力 W? SFtz
analytical procedures 分析性程序 ==XO:P
annual financial statements 年度会计报表,年度财务报表 2Y-NxW^]
appendix 附录,附表 'Z{_ws
applicable 适用的 $kD;*v=
applicable laws and regulations 适用的法规 *Y\C5L]
application systems 应用系统 E(p*B8d
apply consistently 一贯地执行,一贯地实施 GUH-$rA
appropriate 适当的,合适的; a?K 3/0G
征用,挪用 kaG@T,pH(
appropriate authorization 适当的授权 UZD Xv=r|
appropriateness of audit evidence 审计证据的适当性 e{
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approval 批准,核准 knb 9s`wR
assertion (会计报表上的)认定;确认 i"Z
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?BA~$|lfxu
asset 资产,财产 ?P>3~3 B
asset restructuring 资产重组
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assignment of duties 职责的划分 0<4Nf]i
assistant 助理,助理人员 S?BI)shmg
associated company 联属公司,联营公司 umJ!j&(
association 联合,结合;协会,社团 VxTrL}{(6
assumption 假设,假定 |9*8u>|RC
at a given date 在某一特定时日 Wm#F~<$
attestation 鉴证,公证 zxhE9 [`*e
attestation service 鉴证服务 D\CjR6DE
audit adjustment 审计调整 G.l
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audit areas 审计领域 T-)lnrs^
audit conclusion 审计结论 Xub<U>e;b
audit effectiveness 审计效果 \YMe&[C:o
audit efficiency 审计效率 d:&=|kKw
audit engagement letter 审计业务约定书 X1Vj"4'wT
audit evidence 审计证据 +>Xe_
audit fee 审计费
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audit files 审计档案 Mep
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audit findings 审计中发现的事项 {I^@BW-
audit implementation stage 审计实施阶段 2b89th
audit mark 审计标识 @q/E)M?
audit materiality 审计重要性 -RKqbfmi=
audit method 审计方法 _i@4R<
audit objective 审计目标,审计目的 K?$|Y-_D^M
audit of financial statements 会计报表审计,财务报表审计 X Z4q{^o
audit opinion 审计意见 hgPzx@
audit period 被审计期间,被审计年度 *w,C5 f
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 !U[/P6
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audit planning stage 审计计划阶段 jBLLx{
audit procedure 审计程序 zNRR('B?
audit programme 审计程序表,具体审计计划 /OtLIM+7~{
audit report 审计报告 *i,@d&J y]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1wTPT,
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audit report with a qualified opinion 有保留意见的审计报告 (J
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audit report with an adverse opinion 否定意见的审计报告 <l!{j? Kx
audit report with dual dates 双重日期审计报告 n5s2\(
audit reporting stage 审计报告阶段 f2.|[
audit responsibility 审计责任 NDYm7X*et
audit results 审计结果 `E:&a]ul
audit risk 审计风险 H9+[T3b
audit sampling 审计抽样 dh0n B
audit sampling techniques 审计抽样方法,审计抽样技术 F`8B PWUY
audit strategies 审计策略 5!jU i9
audit summary 审计总结,审计小结 0hv}*NYd
audit team 审计小组 ,We'AR3X
audit test 审计测试 ,
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audit trail 审计轨迹 hj+iB,8
audit work 审计工作 D4IP$pAD
audit working paper 审计工作底稿 [$e\?c
audited financial statement 审计会计报表,已审计财务报表 rF\L}& Sw
Auditing Guidelines (the~) 审计规范指南 ]}z"H@k
auditing standards 审计准则 HF;$Wf+=J
audit-oriented working paper (审计)业务类工作底稿 z;Yo76P
authorisation 授权 O]VHX![Y$
authorisation of transaction 交易的授权 0 P2lq
availability 可获得性 +rWcfXOHM
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balance 余额;差额;平衡 /L^pU-}Z0
balance sheet 资产负债表 M"!{Dx~
bank 银行 5=hMTztf!!
bank account 银行账户,银行户头 U-:"Wx%G
bank statement 银行对账单 cP2n,>:
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 r(OH
basis of preparation (会计报表的)编制基础 ,vs# (d6 G
book of account 账目,账簿 vp&N)t_
borrowing 借款,贷款,借债 @Pb%dS
branch 分支,分支机构,分店 opv<r*!
brought forward (账户余额等的)承上年,承上期,承上页 PfjD!=yS=h
budget 预算 Y{7)$'At
building 建筑物;大楼 v7b+
business conditions 业务情况,经营情况 3{H&{@Q
business licence (企业等的)营业执照 _ZHDr[
business relation 业务关系 (;cKv
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