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 p
C4uar
El`G<esX
审计词汇英汉对照 +L?;g pVE&
&hpznIN
A 6wiuNGZb
x =JZ"
|TE
<O9WCl
ability to continue as a going concern 持续经营能力 ygm=q^bV]s
acceptability 可接受性,可接受程度 }2y"F@{T
acceptable level of detection risk 检查风险的可接受水平 TFc/`
acceptance of engagement 接受委托 1%.CtTi
accepting the engagement for the first time 首次接受委托 Xa8_kv_
access to asset 对资产的接触 =aT8=ihP
according to 根据,依据,依照 g[2[
zIB=
account balance 账户余额 C/"Wh=h6
account for 对……进行会计处理,核算;解释 ku v<
accounting 会计,会计学 H_JT"~_2
accounting advisory serve 会计咨询服务 Ft2ZZ<As
accounting firm 会计师事务所 t I+]x]m+
accounting information 会计信息,会计资料 #z}IW(u<
accounting period 会计期间 ({rescQB
accounting policies 会计政策 /4BYH?*
accounting professional bodies 会计职业组织,会计职业团体 h
EFn>
accounting records 会计记录 z<"\I60Fe
accounting responsibility 会计责任 .dBW{|gN
accounting service 会计服务 Z;U\h2TY
accounting standards 会计准则 1p>&j%dk
Accounting Standards for Business Enterprises 企业会计准则 (j}Wt8
accounting system 会计系统 6l?KX
accounting treatment 会计处理 6mrfkYK
accuracy 准确性,精确性 53^1;
additional audit procedures 追加审计程序 vP<8,XG
addressee 收件人,收信人 cRPy5['E
Administration of State-owned Assets (the~) 国有资产管理局 cMt
, 80
administrative laws and regulations 行政法规 iV%tn{fc
adverse impact 不利影响,负面影响 ZONe}tv:
adverse opinion 反对意见 2L2)``*
advisory group 咨询组,顾问组 fl
9J
agency fee 代理费,代理费用 wmv/?g
aggregate 总计,合计为…… 47/YDy%
alternation of document and record 变造文件和记录 oX]c$<w5
alternative audit procedures 替代审计程序,备选审计程序 }WkR-5N
amend 修改,修订 rFv=j:8
amortisation 摊销 FJ&?My,=J
analytical capacity 分析能力 ErMA$UkJ
analytical procedures 分析性程序 CI?M2\<g
annual financial statements 年度会计报表,年度财务报表 wmS:*U2sc
appendix 附录,附表
0Z[8d0
applicable 适用的 7+p=4i^@Zs
applicable laws and regulations 适用的法规 T;I>5aQ:q4
application systems 应用系统 oY%NDTVN
apply consistently 一贯地执行,一贯地实施 ~_L_un.R
appropriate 适当的,合适的; Yyh
X%S %
征用,挪用 XAr YmO
appropriate authorization 适当的授权 0jwex
appropriateness of audit evidence 审计证据的适当性 \\Huk*Jn{
approval 批准,核准 2}R)0][W
assertion (会计报表上的)认定;确认 mm<rdo(`
assessed level of control risk 对控制风险的评估,控制风险的评估水平 \.dvRI'
asset 资产,财产 ^RS`q+g
asset restructuring 资产重组 l7JY`x
assignment of duties 职责的划分 A0Hs d
assistant 助理,助理人员 a)8M'f_z
associated company 联属公司,联营公司 =:
=uV0jX\
association 联合,结合;协会,社团 [<{+tAdn)
assumption 假设,假定 ny~~xQ"
at a given date 在某一特定时日 bc|DC,n?
attestation 鉴证,公证 Q|o~\h<
attestation service 鉴证服务 {*PB+WGe
audit adjustment 审计调整 Go_~8w0<
audit areas 审计领域 9a9{OJa6M
audit conclusion 审计结论
O%kX=6
audit effectiveness 审计效果 j kIgEF2d*
audit efficiency 审计效率 '`Z5.<n7p
audit engagement letter 审计业务约定书 [&
&9F};
audit evidence 审计证据 4h~o>(Sq
audit fee 审计费 F\;G'dm
audit files 审计档案 #
}!Ge
audit findings 审计中发现的事项 oos7x6
audit implementation stage 审计实施阶段 J;g+
audit mark 审计标识 paW7.~3
R
audit materiality 审计重要性 e'z[JG=
audit method 审计方法 x,
^j=n
audit objective 审计目标,审计目的 !8O*)=RA
audit of financial statements 会计报表审计,财务报表审计 #Hr>KQ5mJQ
audit opinion 审计意见 LN?W~^gsR
audit period 被审计期间,被审计年度 9IC|2w66
audit plan 审计计划 +
>oA@z
audit planning 编制审计计划,制定审计计划,审计计划 !8U\GR `
audit planning stage 审计计划阶段 %9A6c(L
audit procedure 审计程序 !7lS=D(?
audit programme 审计程序表,具体审计计划 =X11x)]F9
audit report 审计报告 Og`w ~!\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 qJN2\e2~f
audit report with a qualified opinion 有保留意见的审计报告 64>o3Hb2
audit report with an adverse opinion 否定意见的审计报告 Xo>P?^c4?
audit report with dual dates 双重日期审计报告 1^zpO~@S
audit reporting stage 审计报告阶段 IOsitMOX:
audit responsibility 审计责任 PI#xRKt
audit results 审计结果 viT/$7`AI
audit risk 审计风险 g3(fhfR'RN
audit sampling 审计抽样 -q BrJ1*
audit sampling techniques 审计抽样方法,审计抽样技术 ["\Y-6"l
audit strategies 审计策略 /K"koV;
audit summary 审计总结,审计小结 :YU_ \EV
audit team 审计小组 --S2lN/:T
audit test 审计测试 .ns1;8
audit trail 审计轨迹 ~ b;%J:
audit work 审计工作 h$FpH\-
audit working paper 审计工作底稿 S&% GB
audited financial statement 审计会计报表,已审计财务报表 Lh6G"f(n
Auditing Guidelines (the~) 审计规范指南 spV/+jy{
auditing standards 审计准则 shOQ/
audit-oriented working paper (审计)业务类工作底稿 /,z4t
f
authorisation 授权 ^E8XPK]-~
authorisation of transaction 交易的授权 DDT)l+: XP
availability 可获得性 brGUK PB
B u+GtH;<;
balance 余额;差额;平衡 YAqv:
balance sheet 资产负债表 AAE8j.
bank 银行 9GuG"^08
bank account 银行账户,银行户头 wPYz&
&W
bank statement 银行对账单 (8u.Xbdh
barter transaction 易货交易,以物换物交易 SXn1v.6
basis of audit 审计依据 PYYOC"$
basis of preparation (会计报表的)编制基础 {(i>$RG_
book of account 账目,账簿 W|o LS
borrowing 借款,贷款,借债 Y=l91dxGI
branch 分支,分支机构,分店 -gl7mO *
brought forward (账户余额等的)承上年,承上期,承上页 W~J@v@..4
budget 预算 ~*9
vn Z@
building 建筑物;大楼 &
Me%ZM0
business conditions 业务情况,经营情况 q/[)Z
@&(
business licence (企业等的)营业执照 Q"KD O
-t
business relation 业务关系 :[oFe/1K!4
vd>X4e^j