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 fh/)di
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审计词汇英汉对照 sZ\i(eIU
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ability to continue as a going concern 持续经营能力 QZeb+r
acceptability 可接受性,可接受程度 J{v6DYhi
acceptable level of detection risk 检查风险的可接受水平 a
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acceptance of engagement 接受委托 Wl}G[>P
accepting the engagement for the first time 首次接受委托 aTsy)=N
access to asset 对资产的接触 {ILQ
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according to 根据,依据,依照 Xqq?S
account balance 账户余额 @idp8J [td
account for 对……进行会计处理,核算;解释 V3.vE,
accounting 会计,会计学 dRarNW
accounting advisory serve 会计咨询服务 M\x7=*\
accounting firm 会计师事务所 cc#_acR
accounting information 会计信息,会计资料 wZ#~+ }T
accounting period 会计期间 TO8\4p*tE
accounting policies 会计政策 'SXpb?CZ
accounting professional bodies 会计职业组织,会计职业团体 FL*w(Br.
accounting records 会计记录 /3b
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accounting responsibility 会计责任 h_}BmJ h_
accounting service 会计服务 +b:h5,
accounting standards 会计准则 3vEjf
Accounting Standards for Business Enterprises 企业会计准则 5 }(YMsUb
accounting system 会计系统 w Lg:YM"
accounting treatment 会计处理 RaJ}>e
accuracy 准确性,精确性 ~vvQz"
additional audit procedures 追加审计程序 KfN`ZZ<
addressee 收件人,收信人 R&d_WB4w
Administration of State-owned Assets (the~) 国有资产管理局 s`7
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administrative laws and regulations 行政法规 M`f;-
adverse impact 不利影响,负面影响 N*c?Er@8U
adverse opinion 反对意见 +BTNm66Z
advisory group 咨询组,顾问组 5<>R dLo
agency fee 代理费,代理费用 :7AauoI
aggregate 总计,合计为…… W.7d{
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alternation of document and record 变造文件和记录 4w/t$lR
alternative audit procedures 替代审计程序,备选审计程序 T3PaG\5B
amend 修改,修订 % /wP2O<
amortisation 摊销 V-o`L`(F`
analytical capacity 分析能力 _yXeX
analytical procedures 分析性程序 `qy6qKl
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annual financial statements 年度会计报表,年度财务报表 R2Fh^x
appendix 附录,附表 "=0lcbC
applicable 适用的 9h{:!
applicable laws and regulations 适用的法规 hghto
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application systems 应用系统 [n@
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apply consistently 一贯地执行,一贯地实施 =Z$=-\<x0.
appropriate 适当的,合适的; )}g4Rvr
征用,挪用
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appropriate authorization 适当的授权 8Nl|\3nl-
appropriateness of audit evidence 审计证据的适当性 c$U
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approval 批准,核准 5 <>agK]
assertion (会计报表上的)认定;确认 pDnFT2
assessed level of control risk 对控制风险的评估,控制风险的评估水平 xWI 0s;k
asset 资产,财产 %A Du[M.
asset restructuring 资产重组 M`,Z#)Af
assignment of duties 职责的划分 uvc{RP
assistant 助理,助理人员 dJ"
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associated company 联属公司,联营公司 0aN }zUf
association 联合,结合;协会,社团 4m~stDlN
assumption 假设,假定 R5~vmT5W
at a given date 在某一特定时日 I3y4O^?
attestation 鉴证,公证 q@!H^hd}
attestation service 鉴证服务 7XI4=O};&%
audit adjustment 审计调整 X9BBnZ
audit areas 审计领域 ~k<31 ez
audit conclusion 审计结论 as47eZ0\
audit effectiveness 审计效果 |$-d,] V
audit efficiency 审计效率 QcVtv7+*v
audit engagement letter 审计业务约定书 7Mbt*[n
audit evidence 审计证据 SbNU X
audit fee 审计费 b5,}w:
audit files 审计档案 2\8\D^
audit findings 审计中发现的事项 vrEaNT$J-
audit implementation stage 审计实施阶段 C36.UZoc
audit mark 审计标识 ,f""|X5
audit materiality 审计重要性 2dlV'U_g
audit method 审计方法 uEO2,1
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audit objective 审计目标,审计目的 GZ>% &^E
audit of financial statements 会计报表审计,财务报表审计 #?d#s19s
audit opinion 审计意见 blkJm9]v
audit period 被审计期间,被审计年度 ?F), 4Q
audit plan 审计计划 (6y3"cbe
audit planning 编制审计计划,制定审计计划,审计计划 qc4"0Ap'
audit planning stage 审计计划阶段 5x'y{S<
audit procedure 审计程序 2A;[Ek6{q
audit programme 审计程序表,具体审计计划 uz2s- ,
audit report 审计报告 T7_ SO,X
audit report with a disclaimer of opinion 拒绝表示意见审计报告 cNB$g )`
audit report with a qualified opinion 有保留意见的审计报告 j24
audit report with an adverse opinion 否定意见的审计报告 6G})h!
audit report with dual dates 双重日期审计报告 U[ungvU1U
audit reporting stage 审计报告阶段 |MR?8A^"
audit responsibility 审计责任 aC6b})^
audit results 审计结果 0mi[|~x=
audit risk 审计风险 40sLZa)e
audit sampling 审计抽样 g#2X'%&+
audit sampling techniques 审计抽样方法,审计抽样技术 )'CEWc%
audit strategies 审计策略 zjZTar1Re
audit summary 审计总结,审计小结 :NyE d<'
audit team 审计小组 VYQbyD{V w
audit test 审计测试 g>-[-z$E3
audit trail 审计轨迹 /'_ RI
audit work 审计工作 ~,65/O
audit working paper 审计工作底稿 d*(\'6?
audited financial statement 审计会计报表,已审计财务报表 n\p\*wb
Auditing Guidelines (the~) 审计规范指南 {mitF
auditing standards 审计准则 *w,gi.Y3
audit-oriented working paper (审计)业务类工作底稿 CXFAb1m
authorisation 授权 ;I@L
authorisation of transaction 交易的授权 >Ga1p'8FtU
availability 可获得性 h4i$z-!
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balance 余额;差额;平衡 Bx!` UdRn
balance sheet 资产负债表 J0! E@
bank 银行 bbkI}d%(Ng
bank account 银行账户,银行户头 =eLb"7C#0
bank statement 银行对账单 cb,sb^-
barter transaction 易货交易,以物换物交易 @O @yJ{(I
basis of audit 审计依据 D*Q#G/TF3
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 EZfa0jJD
borrowing 借款,贷款,借债 4^^rOi0
branch 分支,分支机构,分店 [LDzR7vnf
brought forward (账户余额等的)承上年,承上期,承上页 lM%fgyX
budget 预算 /~5YTe(F
building 建筑物;大楼 \8aF(Y^H
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 iRtDZoiD'
business relation 业务关系 3) 0~:
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