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 oE,TA2
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审计词汇英汉对照 `4ti?^BNm
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ability to continue as a going concern 持续经营能力 AN)r(86L
acceptability 可接受性,可接受程度 f @Vd'k<
acceptable level of detection risk 检查风险的可接受水平 equi26jhr
acceptance of engagement 接受委托 jPn.w,=)27
accepting the engagement for the first time 首次接受委托 XI,= W
access to asset 对资产的接触 lWUQkS
according to 根据,依据,依照 4,BJK`{
account balance 账户余额 VeO
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account for 对……进行会计处理,核算;解释 Z=]ujlD
accounting 会计,会计学 g`)0
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accounting advisory serve 会计咨询服务 n"@){:{4?
accounting firm 会计师事务所 Yaz/L)Y;R
accounting information 会计信息,会计资料 Z1]4:
accounting period 会计期间 }%D${.R]
accounting policies 会计政策 Uz%ynH
accounting professional bodies 会计职业组织,会计职业团体 e2L>"/
accounting records 会计记录 j' b0sve|?
accounting responsibility 会计责任 R^"mGe\LL
accounting service 会计服务 .eyJ
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accounting standards 会计准则 [I7=]X
Accounting Standards for Business Enterprises 企业会计准则 F6"s&3D{
accounting system 会计系统 ]2A2<Q_,
accounting treatment 会计处理 U
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accuracy 准确性,精确性 Qv
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additional audit procedures 追加审计程序 &}\{qFD;
addressee 收件人,收信人 t[MM=6|Wb
Administration of State-owned Assets (the~) 国有资产管理局 uG-S$n"7K
administrative laws and regulations 行政法规 w}e_17A
adverse impact 不利影响,负面影响 PzustC|
adverse opinion 反对意见 FU;a
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advisory group 咨询组,顾问组 'lOQb)
agency fee 代理费,代理费用 \C{Zqo,
aggregate 总计,合计为…… TV`sqKW
alternation of document and record 变造文件和记录 mE&SAm5#d
alternative audit procedures 替代审计程序,备选审计程序 3ug~m-_
amend 修改,修订 ;j+*}|!
amortisation 摊销 _joW%`T8
analytical capacity 分析能力 \S{ihS@J
analytical procedures 分析性程序 ,bP8
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annual financial statements 年度会计报表,年度财务报表 *e:2iM)8~
appendix 附录,附表 RLcC>Z
applicable 适用的 ,k(B>O ~o
applicable laws and regulations 适用的法规 _rz\[{)
application systems 应用系统 x6^FpNgQ
apply consistently 一贯地执行,一贯地实施 ?a'EkZ.dB
appropriate 适当的,合适的;
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征用,挪用 P/Y)Yx_(
appropriate authorization 适当的授权 9
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appropriateness of audit evidence 审计证据的适当性 MM( ,D&
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approval 批准,核准 L@f&71
assertion (会计报表上的)认定;确认 F*-'8~T
assessed level of control risk 对控制风险的评估,控制风险的评估水平 -
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asset 资产,财产 Yu9VtC1
asset restructuring 资产重组 dTte4lh
assignment of duties 职责的划分 9E|QPT
assistant 助理,助理人员 LLMGs: [
associated company 联属公司,联营公司 }G!'SZ$F 5
association 联合,结合;协会,社团 ngk:q5Tp
assumption 假设,假定 @g*[}`8]y
at a given date 在某一特定时日 735l&(3A\
attestation 鉴证,公证 o@C|*TXN
attestation service 鉴证服务 N
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audit adjustment 审计调整 ]I]G3 e
audit areas 审计领域 /UaQ2h\
audit conclusion 审计结论 j)Z0K$z=
audit effectiveness 审计效果 qL
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audit efficiency 审计效率 K<WowU
audit engagement letter 审计业务约定书 "Nz"|-3Irv
audit evidence 审计证据 z80*Ylx
audit fee 审计费 ~{N#JO
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audit files 审计档案 UWdqcOr
audit findings 审计中发现的事项 JV+Uy$P!
audit implementation stage 审计实施阶段 mxe\+j#
audit mark 审计标识 \Rha7O
audit materiality 审计重要性 MOHw{Vw(
audit method 审计方法 ::3[H$
audit objective 审计目标,审计目的 OT"j V
audit of financial statements 会计报表审计,财务报表审计 n"Jj'8k
audit opinion 审计意见 `iEYq0}
audit period 被审计期间,被审计年度 ;6?,Yhk$h
audit plan 审计计划 PTTUI
audit planning 编制审计计划,制定审计计划,审计计划 QD1&"T<.d.
audit planning stage 审计计划阶段 ^E%NYq_2l<
audit procedure 审计程序 YF %]%^n
audit programme 审计程序表,具体审计计划 8
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audit report 审计报告 W>'gG}.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 VP7LKfv
audit report with a qualified opinion 有保留意见的审计报告 -W:@3\{
audit report with an adverse opinion 否定意见的审计报告 !A14\
audit report with dual dates 双重日期审计报告 D hk$e
audit reporting stage 审计报告阶段 ?Qts2kae#
audit responsibility 审计责任 (X (:h\^
audit results 审计结果 R/6
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audit risk 审计风险 Cn.dv
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audit sampling 审计抽样 Ad-_=a%
audit sampling techniques 审计抽样方法,审计抽样技术 x/0x&la
audit strategies 审计策略 n"R$b:
audit summary 审计总结,审计小结 Qb;]4
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audit team 审计小组 jT;'T$
audit test 审计测试 '|M} 3sL
audit trail 审计轨迹 $0]5b{i]
audit work 审计工作 8zwH^q[`r
audit working paper 审计工作底稿 e0#{'_C
audited financial statement 审计会计报表,已审计财务报表 `G>|g^6%i
Auditing Guidelines (the~) 审计规范指南 =Hj3o_g-
auditing standards 审计准则 EAF\7J*
audit-oriented working paper (审计)业务类工作底稿 g7eI;Tpv
authorisation 授权 Yt r*"-
authorisation of transaction 交易的授权 P)ne^_
availability 可获得性 C3 m_sv#e
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balance 余额;差额;平衡 <FN+
balance sheet 资产负债表 h^J :k
bank 银行 w}29#F\]R
bank account 银行账户,银行户头 nYj7r*e[
bank statement 银行对账单 475jmQ{q
barter transaction 易货交易,以物换物交易 gUp9yV
basis of audit 审计依据 ubsx NCqD
basis of preparation (会计报表的)编制基础 )F0Q2P1I
book of account 账目,账簿 U/7jK40
borrowing 借款,贷款,借债 9s*UJIL
branch 分支,分支机构,分店 f1d<xGx
brought forward (账户余额等的)承上年,承上期,承上页 /4+*!X
budget 预算 va.Ve# N
building 建筑物;大楼 qtP*O#1q
business conditions 业务情况,经营情况 cr^R9dv
business licence (企业等的)营业执照 lI5>d(6p
business relation 业务关系 q?f-h<yRQ
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