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 !4TM gM
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审计词汇英汉对照 <|9s {z
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ability to continue as a going concern 持续经营能力 $}RBK'cr}
acceptability 可接受性,可接受程度 p+#$S4V
acceptable level of detection risk 检查风险的可接受水平 89ivyv;]U
acceptance of engagement 接受委托 NF+^
accepting the engagement for the first time 首次接受委托 r(-`b8ZE
access to asset 对资产的接触 Hh`x>{,|S
according to 根据,依据,依照 s)X'PJ0&Bs
account balance 账户余额 TY}9;QL:
account for 对……进行会计处理,核算;解释 60p*$Vqy
accounting 会计,会计学 ?EQ]f34
accounting advisory serve 会计咨询服务 VsEMF i=
accounting firm 会计师事务所 UkK`5p<D7
accounting information 会计信息,会计资料 ^-Ob($(\
accounting period 会计期间 x&>zD0\
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accounting policies 会计政策 # rnO=N8
accounting professional bodies 会计职业组织,会计职业团体 ~k>H4hV3
accounting records 会计记录 V ':?rEN|
accounting responsibility 会计责任 s/#L?[YH
accounting service 会计服务 fui;F"+1
accounting standards 会计准则 9XtR8MH
Accounting Standards for Business Enterprises 企业会计准则 a{*r^m'N
accounting system 会计系统 i i&kfy
accounting treatment 会计处理 p2T
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accuracy 准确性,精确性 ('k;Ikut
additional audit procedures 追加审计程序 ]M%kt +u!
addressee 收件人,收信人 NKyaR_q`
Administration of State-owned Assets (the~) 国有资产管理局 >
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administrative laws and regulations 行政法规 -p
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adverse impact 不利影响,负面影响 b5WtL+Z
adverse opinion 反对意见 ,pfHNK-u
advisory group 咨询组,顾问组 \/=w\Tj
agency fee 代理费,代理费用 D|m]
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aggregate 总计,合计为…… kB~KC-&O
alternation of document and record 变造文件和记录 eru2.(1
alternative audit procedures 替代审计程序,备选审计程序 S
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amend 修改,修订 O#[+=
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amortisation 摊销 `s[77V>
analytical capacity 分析能力
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analytical procedures 分析性程序 &oi*]:<FNe
annual financial statements 年度会计报表,年度财务报表 q6E8^7RtS@
appendix 附录,附表 up`.#GWm
applicable 适用的 :
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applicable laws and regulations 适用的法规 bEx8dc`Q
application systems 应用系统 x@^Kd*fo
apply consistently 一贯地执行,一贯地实施 q]PeS~PjF\
appropriate 适当的,合适的; n`'v8 `a]
征用,挪用 bWp40&vx
appropriate authorization 适当的授权 4-ijuqjN
appropriateness of audit evidence 审计证据的适当性 T
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approval 批准,核准 :yPA6O 4
assertion (会计报表上的)认定;确认 *WS'C}T
assessed level of control risk 对控制风险的评估,控制风险的评估水平 N0U6N< w
asset 资产,财产 p\xi5z
asset restructuring 资产重组 H# P)n
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assignment of duties 职责的划分 "`A@_;At`
assistant 助理,助理人员 !a
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associated company 联属公司,联营公司 `{1`>5
association 联合,结合;协会,社团 Um4$. BKD
assumption 假设,假定 BEU^,r3z
at a given date 在某一特定时日 -TL `nGF
attestation 鉴证,公证 T2Du
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attestation service 鉴证服务 8M9LY9C
audit adjustment 审计调整 DdAs]e|D[
audit areas 审计领域 P?QVT;]
audit conclusion 审计结论 X0G
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audit effectiveness 审计效果 /m>%=_nz
audit efficiency 审计效率 R.ZC|bPiD
audit engagement letter 审计业务约定书 =lyP &u
audit evidence 审计证据 Ed&;d+NM
audit fee 审计费 v-^7oai
audit files 审计档案 pS [nKcyj
audit findings 审计中发现的事项 "0BuQ{CQ
audit implementation stage 审计实施阶段 ZAKNyA2
audit mark 审计标识
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audit materiality 审计重要性 i^Ba?r;*
audit method 审计方法 {u7%Z}<0
audit objective 审计目标,审计目的 {3V%
audit of financial statements 会计报表审计,财务报表审计 ;{@jj0h;
audit opinion 审计意见 NhP&sQO
audit period 被审计期间,被审计年度 %+>t @F,GM
audit plan 审计计划 Y$tg
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audit planning 编制审计计划,制定审计计划,审计计划 x{=@~c%eh
audit planning stage 审计计划阶段 IdY\_@$ v
audit procedure 审计程序 | dLA D4%
audit programme 审计程序表,具体审计计划 :)cn&'l(S
audit report 审计报告 _dg2i|yP<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4tZnYGvqe
audit report with a qualified opinion 有保留意见的审计报告 y2XeD=_'
audit report with an adverse opinion 否定意见的审计报告 +y}4^3Vx^
audit report with dual dates 双重日期审计报告 T[$! ^WT
audit reporting stage 审计报告阶段 T*m;G(
audit responsibility 审计责任 @|7Ma/8v
audit results 审计结果 SfHs,y
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audit risk 审计风险 \I3={ii0
audit sampling 审计抽样 7mUpn:U
audit sampling techniques 审计抽样方法,审计抽样技术 ;JNI$DR
audit strategies 审计策略 k3:8T#N>!O
audit summary 审计总结,审计小结 O&ur|&v
audit team 审计小组 >'qkW$-95
audit test 审计测试 Gp
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audit trail 审计轨迹 QvPG
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audit work 审计工作 !a(#G7zA
audit working paper 审计工作底稿 IV#kF}9
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audited financial statement 审计会计报表,已审计财务报表 z3 zN^ZT
Auditing Guidelines (the~) 审计规范指南 =K#12TRf
auditing standards 审计准则 |l*#pN&L
audit-oriented working paper (审计)业务类工作底稿 W0++q=F
authorisation 授权 ig] hY/uT
authorisation of transaction 交易的授权 *58`}]
availability 可获得性 y)5U*\b
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balance 余额;差额;平衡 S6J7^'h
balance sheet 资产负债表 aa:97w~s0
bank 银行 d|nJp-%V
bank account 银行账户,银行户头 !W^b:qjJ
bank statement 银行对账单 3]*_*<D
barter transaction 易货交易,以物换物交易 "cK@Yo
basis of audit 审计依据 gEejLyOag
basis of preparation (会计报表的)编制基础 - %ul9} .
book of account 账目,账簿 (3H'!P7|~
borrowing 借款,贷款,借债 .6@qU}
branch 分支,分支机构,分店 ]
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brought forward (账户余额等的)承上年,承上期,承上页 01UEd8
budget 预算 *2$I,
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building 建筑物;大楼 )$h<9e
business conditions 业务情况,经营情况 ;bC163[
business licence (企业等的)营业执照 ev bqBb21b
business relation 业务关系 6NvdFss'A{
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