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 BB|w-W=Kd
@PU%BKe
审计词汇英汉对照 fN?HF'7V
j Bl I^
A "So+
z./u;/:
55zimv&DV
ability to continue as a going concern 持续经营能力 06]J]
acceptability 可接受性,可接受程度 D5]T.8kX(7
acceptable level of detection risk 检查风险的可接受水平 +K;
X$kB
acceptance of engagement 接受委托 &f|LjpMCf
accepting the engagement for the first time 首次接受委托 rts@1JY[
access to asset 对资产的接触 7$\;G82_
according to 根据,依据,依照 2J|Wbey
account balance 账户余额 QAp
il
account for 对……进行会计处理,核算;解释 8qrE<RHU@
accounting 会计,会计学 W.HM!HQp
accounting advisory serve 会计咨询服务 Z<0M_q9?MO
accounting firm 会计师事务所 bEMD2ABm
accounting information 会计信息,会计资料 DdN{=}A
accounting period 会计期间
\6T&gX
accounting policies 会计政策 WDP$w(M
accounting professional bodies 会计职业组织,会计职业团体 z$QYl*F1
accounting records 会计记录 3*/y<Z'H
accounting responsibility 会计责任 tOn/r@Fd^E
accounting service 会计服务
=BMON{K
accounting standards 会计准则 {qp
XzxV
Accounting Standards for Business Enterprises 企业会计准则 qYl%v
accounting system 会计系统 2x"&8Bg3
accounting treatment 会计处理 `$AX!,<!G
accuracy 准确性,精确性
lN<vu#
additional audit procedures 追加审计程序 DKPX_::
addressee 收件人,收信人 N*f?A$u/I
Administration of State-owned Assets (the~) 国有资产管理局 q#xoM1
administrative laws and regulations 行政法规 jri=UGf
adverse impact 不利影响,负面影响 <2fZYt vt
adverse opinion 反对意见 ^GD"aerNr
advisory group 咨询组,顾问组 _<+!
agency fee 代理费,代理费用 JpcG5gX^B
aggregate 总计,合计为…… o
3#qp>R
alternation of document and record 变造文件和记录 mcP]k8?C
alternative audit procedures 替代审计程序,备选审计程序 &_x:+{06
amend 修改,修订 X"z^4?Aj+
amortisation 摊销 [O2xE037h`
analytical capacity 分析能力 ey _3ah3x
analytical procedures 分析性程序 S4n\<+dR<
annual financial statements 年度会计报表,年度财务报表 dAh&Z:86\
appendix 附录,附表 Y^M3m'd?
applicable 适用的 k-Hy>
5;
applicable laws and regulations 适用的法规 dzjp,c
@
application systems 应用系统 [6`8^-}?
apply consistently 一贯地执行,一贯地实施 `WboM\u
appropriate 适当的,合适的; o+*YX!]#L
征用,挪用 2`9e20
appropriate authorization 适当的授权 %?Yf!)owh
appropriateness of audit evidence 审计证据的适当性 TTZb
.
approval 批准,核准 <'>c`80@\*
assertion (会计报表上的)认定;确认 eGkB#.+J!
assessed level of control risk 对控制风险的评估,控制风险的评估水平 fa//~$#"{L
asset 资产,财产 :XC~G&HuF6
asset restructuring 资产重组 *39Y1+=)$$
assignment of duties 职责的划分 !i,Eo-[Z
assistant 助理,助理人员 z\Hg@J
associated company 联属公司,联营公司 ;.Zgt8/.
association 联合,结合;协会,社团 pZ,=iqr
assumption 假设,假定 r7+"i9
at a given date 在某一特定时日 V^
;2u
attestation 鉴证,公证 !nQ_<
attestation service 鉴证服务 iH<:wLY&J
audit adjustment 审计调整 fd!bs*\X
audit areas 审计领域 s
;Q0
audit conclusion 审计结论 2w_[c.
audit effectiveness 审计效果 O`j1~o<{
audit efficiency 审计效率 > r1cW7
audit engagement letter 审计业务约定书 D_]4]&QYT
audit evidence 审计证据 RL4J{4K
audit fee 审计费 |J-Osi
audit files 审计档案 Y&!-VW
audit findings 审计中发现的事项 ?l/VCEZP
audit implementation stage 审计实施阶段
&OQ37(<_
audit mark 审计标识 O_OgTa
audit materiality 审计重要性 i=T!4'Zu
audit method 审计方法 (yA`h@@WS
audit objective 审计目标,审计目的 f8 E,.$>
audit of financial statements 会计报表审计,财务报表审计 bWWZGl
9
audit opinion 审计意见 GVR/p
audit period 被审计期间,被审计年度 x7J8z\b"O
audit plan 审计计划 + -~8t^
audit planning 编制审计计划,制定审计计划,审计计划
PgIH(
audit planning stage 审计计划阶段 $$F iCMI
audit procedure 审计程序 uE] HU
audit programme 审计程序表,具体审计计划 Vl'Gi44)3"
audit report 审计报告 TS4Yzq,f
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |`eHUtjH
audit report with a qualified opinion 有保留意见的审计报告 u#!QIQW
audit report with an adverse opinion 否定意见的审计报告 .3>`y L
audit report with dual dates 双重日期审计报告 uaghB,i'n
audit reporting stage 审计报告阶段 3MX&%_wUhB
audit responsibility 审计责任 y/i{6P2`,D
audit results 审计结果 0RFBun{
audit risk 审计风险 .JCd:'-
audit sampling 审计抽样 RGEgYOO
audit sampling techniques 审计抽样方法,审计抽样技术 F3nYMf
audit strategies 审计策略 X'FDQoH
audit summary 审计总结,审计小结 jKr\mb
audit team 审计小组 |ht:_l
8
audit test 审计测试 AS4mJ UU9
audit trail 审计轨迹 3qf?n5"8
audit work 审计工作 g$f+X~Q
audit working paper 审计工作底稿 tVQq,_9C
audited financial statement 审计会计报表,已审计财务报表 ~'1gX`o:
Auditing Guidelines (the~) 审计规范指南 p{|!LcSU$2
auditing standards 审计准则 ~(*2:9*0
audit-oriented working paper (审计)业务类工作底稿 Gb!R>WY
authorisation 授权 ;P
*`v
authorisation of transaction 交易的授权 hZ_@U?^
availability 可获得性 Ua hsX
B \!LIqqX
balance 余额;差额;平衡 GHNw.<`l?
balance sheet 资产负债表 iq^F?$gFk
bank 银行 @cB7tY*Ski
bank account 银行账户,银行户头 0\z
Y?UUww
bank statement 银行对账单 PH.
g+u=v
barter transaction 易货交易,以物换物交易 (^pIB~.z
basis of audit 审计依据 \uPyvA=
basis of preparation (会计报表的)编制基础 )
_n=it$
book of account 账目,账簿 MB7`'W
borrowing 借款,贷款,借债 ] M`%@ps
branch 分支,分支机构,分店 8+i=u"
<
brought forward (账户余额等的)承上年,承上期,承上页 3c%_RI.
budget 预算 9U>OeTh(
building 建筑物;大楼 xO[V>Ud
business conditions 业务情况,经营情况 ^XX_ qC'1
business licence (企业等的)营业执照 k,eo+qH.Hz
business relation 业务关系 C19}Y4r:
N C%96gfD