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 |v7Je?yh
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ability to continue as a going concern 持续经营能力 cr -5t4<jK
acceptability 可接受性,可接受程度 ! xM=7Q
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acceptable level of detection risk 检查风险的可接受水平 k'%yvlv
acceptance of engagement 接受委托 [nHN@p|
accepting the engagement for the first time 首次接受委托 #akJhy@m$
access to asset 对资产的接触 9~=zD9,|iA
according to 根据,依据,依照 neu<zSS
account balance 账户余额 rPy,PQG2w
account for 对……进行会计处理,核算;解释 rNhS\1-
accounting 会计,会计学 i
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accounting advisory serve 会计咨询服务 L
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accounting firm 会计师事务所 O1jiD_Y!9
accounting information 会计信息,会计资料 K?,?.!ev
accounting period 会计期间 rr,A Vw
accounting policies 会计政策 }ACg#;>/+
accounting professional bodies 会计职业组织,会计职业团体 -cU bIbW
accounting records 会计记录 }.D18bE(
accounting responsibility 会计责任 Qa/1*Mb
accounting service 会计服务 DXD+,y\=
accounting standards 会计准则 ,k_ b-/
Accounting Standards for Business Enterprises 企业会计准则 vbJdhaf
accounting system 会计系统 :4[>]&:u3
accounting treatment 会计处理 h{"SV*Xpk/
accuracy 准确性,精确性 Z0H_l/g
additional audit procedures 追加审计程序 ?`Z:vqp>Z
addressee 收件人,收信人 00IW9B-
Administration of State-owned Assets (the~) 国有资产管理局 5-0
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administrative laws and regulations 行政法规 LkHH7Pd@
adverse impact 不利影响,负面影响 6H2Bf*i
adverse opinion 反对意见 VTR4uT-
advisory group 咨询组,顾问组 Cm8h
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agency fee 代理费,代理费用 fX:q]
aggregate 总计,合计为…… "
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alternation of document and record 变造文件和记录 *6<4ECa7C
alternative audit procedures 替代审计程序,备选审计程序 /zh:7N
amend 修改,修订 g:~q&b[q6
amortisation 摊销 {~]5QKg.
analytical capacity 分析能力 A-m IWTa
analytical procedures 分析性程序 9ec
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annual financial statements 年度会计报表,年度财务报表 0VQBm^$(
appendix 附录,附表 E4\HI+
applicable 适用的 o1\N)
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applicable laws and regulations 适用的法规 U.Vn|s(`z
application systems 应用系统 zQO 1%
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apply consistently 一贯地执行,一贯地实施 fzVN;h
appropriate 适当的,合适的; 4 5wqX h
征用,挪用 ~Fo2M wE2~
appropriate authorization 适当的授权 5{+>3J
appropriateness of audit evidence 审计证据的适当性 X!6dg.n5
approval 批准,核准 }LS.bQKqi,
assertion (会计报表上的)认定;确认 V
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 euV!U}Xr
asset 资产,财产 \2~\c#-k
asset restructuring 资产重组 c1i[1x%
assignment of duties 职责的划分 7gOu|t
assistant 助理,助理人员 `K@N\V
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associated company 联属公司,联营公司 #a@ jt
association 联合,结合;协会,社团 L Y4bn)Qf
assumption 假设,假定 4gEw}
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at a given date 在某一特定时日 sRBfLN2C
attestation 鉴证,公证 BE&8E\w
attestation service 鉴证服务 @6|0H`kv
audit adjustment 审计调整 )@U~Li/+
audit areas 审计领域 L~h:>I+pG
audit conclusion 审计结论 F5H*z\/={
audit effectiveness 审计效果 LZG(T$dI
audit efficiency 审计效率 ?HOnDw.v1
audit engagement letter 审计业务约定书 SR.xI:}4
audit evidence 审计证据 fUis_?!
audit fee 审计费
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audit files 审计档案 r$M<vo6C
audit findings 审计中发现的事项 Lwm /[
audit implementation stage 审计实施阶段 w AdaP9h
audit mark 审计标识 je#LD
audit materiality 审计重要性
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audit method 审计方法 (7,Q4T
audit objective 审计目标,审计目的 .i?{h/9y
audit of financial statements 会计报表审计,财务报表审计 HnFH|H<Uf
audit opinion 审计意见 WC_U'nTu4
audit period 被审计期间,被审计年度 ;){ZM,Ox
audit plan 审计计划 6Rif&W.xy
audit planning 编制审计计划,制定审计计划,审计计划 }9B},
audit planning stage 审计计划阶段 Icq
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audit procedure 审计程序 >e.vUUQ{
audit programme 审计程序表,具体审计计划 XgUSJ*
audit report 审计报告 3 %r*~#nz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Iq19IbR8
audit report with a qualified opinion 有保留意见的审计报告 ./DlHS;
audit report with an adverse opinion 否定意见的审计报告 e{4e<hd
audit report with dual dates 双重日期审计报告 1PWi~1q{Q
audit reporting stage 审计报告阶段 {@x-T
audit responsibility 审计责任 dci,[TEGu
audit results 审计结果 K'Wv$[~Dc
audit risk 审计风险 pnuwjU-
audit sampling 审计抽样 zcOm"-E-
audit sampling techniques 审计抽样方法,审计抽样技术 41.xi9V2
audit strategies 审计策略 x6\VIP"9L
audit summary 审计总结,审计小结 ,0nrSJED
audit team 审计小组 wr:-n
audit test 审计测试 i8
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audit trail 审计轨迹 $%&OaAg
audit work 审计工作 `x# }co
audit working paper 审计工作底稿 |_s,]:
audited financial statement 审计会计报表,已审计财务报表 MR@Qn[RdM
Auditing Guidelines (the~) 审计规范指南 wwR}h I(
auditing standards 审计准则 y'oH>l+n
audit-oriented working paper (审计)业务类工作底稿 7FaF]G
authorisation 授权 /{[tU-}qJ
authorisation of transaction 交易的授权 RMs8aZCa
availability 可获得性 \Q|,0`
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balance 余额;差额;平衡 /UR;,ts
balance sheet 资产负债表 qM
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bank 银行 nD
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bank account 银行账户,银行户头 SuV3$-);z
bank statement 银行对账单 J5f}-W@
barter transaction 易货交易,以物换物交易 ?%Q=l;W.
basis of audit 审计依据 z}
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basis of preparation (会计报表的)编制基础 Y)GU{
book of account 账目,账簿 PF)s>
borrowing 借款,贷款,借债 U:
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branch 分支,分支机构,分店 .UN?Ak*R
brought forward (账户余额等的)承上年,承上期,承上页 |hDN$By
budget 预算 vy-(:aH7U
building 建筑物;大楼 M3d%$q)<rW
business conditions 业务情况,经营情况 j39"iAn
business licence (企业等的)营业执照 931GJA~g
business relation 业务关系 i_!$bk<yo
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