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 JM?__b7g2
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审计词汇英汉对照 &BNlMF
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ability to continue as a going concern 持续经营能力 >~]|o
acceptability 可接受性,可接受程度 4o;;'P
acceptable level of detection risk 检查风险的可接受水平 5c(g7N
acceptance of engagement 接受委托 r<Z .J/a
accepting the engagement for the first time 首次接受委托 8_G6X\q};
access to asset 对资产的接触 Mis B&Ok`k
according to 根据,依据,依照 3e47UquZ
account balance 账户余额 o|vL:| 8Q
account for 对……进行会计处理,核算;解释 FG+pR
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accounting 会计,会计学 l&qyLL2
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accounting advisory serve 会计咨询服务 [Gv8Fn/aG
accounting firm 会计师事务所 @: =vK?8L
accounting information 会计信息,会计资料 ~piE$"]&
accounting period 会计期间 S[yrGX8lu
accounting policies 会计政策 n7G`b'
accounting professional bodies 会计职业组织,会计职业团体 3c7i8b $
accounting records 会计记录 4lpcJ+:o
accounting responsibility 会计责任 /k
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accounting service 会计服务 .0RQbc9
accounting standards 会计准则 [KHlApL
Accounting Standards for Business Enterprises 企业会计准则 reArXmU<u
accounting system 会计系统 X>Q4 4FV!
accounting treatment 会计处理 ,}@4@ >?K
accuracy 准确性,精确性 B(vCi^
additional audit procedures 追加审计程序 4
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addressee 收件人,收信人 zLJmHb{(
Administration of State-owned Assets (the~) 国有资产管理局 tKcC{
administrative laws and regulations 行政法规 8 >LDo"
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adverse impact 不利影响,负面影响 ~x/ka43
adverse opinion 反对意见 ]s^+/8d=
advisory group 咨询组,顾问组 dlCiqY:}
agency fee 代理费,代理费用 E`(=n(Qu
aggregate 总计,合计为…… 1n}#54
alternation of document and record 变造文件和记录 ~_"V7
alternative audit procedures 替代审计程序,备选审计程序 L@=$0p41;
amend 修改,修订 q+oc^FD?@
amortisation 摊销 hY%} x5ntU
analytical capacity 分析能力 3{t[>O;
analytical procedures 分析性程序 94dd )/a
annual financial statements 年度会计报表,年度财务报表 O CIoY?a
appendix 附录,附表 .{ljhE:
applicable 适用的 _[rQt
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applicable laws and regulations 适用的法规 Sy1O;RTn`
application systems 应用系统 Ab/JCZNn
apply consistently 一贯地执行,一贯地实施 !9YCuHj!p
appropriate 适当的,合适的; _F`JFMS
征用,挪用 yEbo`/ ]b
appropriate authorization 适当的授权 }2e s"
appropriateness of audit evidence 审计证据的适当性 &fWC-|
approval 批准,核准 :aaX Y:<
assertion (会计报表上的)认定;确认 m%[/w wL
assessed level of control risk 对控制风险的评估,控制风险的评估水平 cLwnV.
asset 资产,财产 <fDT/
asset restructuring 资产重组 IQtQf_"e1
assignment of duties 职责的划分 EmrkaV-?k
assistant 助理,助理人员 7)[Ve1;/N
associated company 联属公司,联营公司 4lc|~Fj++
association 联合,结合;协会,社团 uM_ww6
assumption 假设,假定 [
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at a given date 在某一特定时日 GiM-8y~
attestation 鉴证,公证 M&29J
attestation service 鉴证服务 s$fX
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audit adjustment 审计调整 +^esL9RG:
audit areas 审计领域 SpU|Q1Q/h
audit conclusion 审计结论 |te=DCO
audit effectiveness 审计效果 hLuv
audit efficiency 审计效率 (>ze{T|
audit engagement letter 审计业务约定书 |94o P>d
audit evidence 审计证据 \<`oW>
audit fee 审计费 rb4; @&
audit files 审计档案 d_pIB@J
audit findings 审计中发现的事项 Sa9VwVUE
audit implementation stage 审计实施阶段 52Lp_M
audit mark 审计标识 u*I'c2m
audit materiality 审计重要性 [?9 `x-
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audit method 审计方法 G,$nq4
audit objective 审计目标,审计目的 Kx)PK
audit of financial statements 会计报表审计,财务报表审计 8UgogNR\
audit opinion 审计意见 i.Y2]1
audit period 被审计期间,被审计年度 ;ZAwf0~
audit plan 审计计划 /t7f5mA
audit planning 编制审计计划,制定审计计划,审计计划 g~.#.S ds
audit planning stage 审计计划阶段 aN
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audit procedure 审计程序 C,eP!_O
audit programme 审计程序表,具体审计计划 uHZ4
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audit report 审计报告 #>)z}a]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #|Lsi`]+
audit report with a qualified opinion 有保留意见的审计报告 1Hr1Ir<KR
audit report with an adverse opinion 否定意见的审计报告 snfFRc(RE
audit report with dual dates 双重日期审计报告 ~MH^R1=]
audit reporting stage 审计报告阶段 =Hd#"9-
audit responsibility 审计责任 k,=<G,
audit results 审计结果 K/
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audit risk 审计风险 !i (V.A
audit sampling 审计抽样 V~/-e- 9u
audit sampling techniques 审计抽样方法,审计抽样技术 OOXS
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audit strategies 审计策略 "h[)5V
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audit summary 审计总结,审计小结 e
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audit team 审计小组 B?-w<":!
audit test 审计测试 Ot\[Ya''
audit trail 审计轨迹 %}zkmEY.e
audit work 审计工作 ?K:\WW
audit working paper 审计工作底稿 3fQ`}OcNr
audited financial statement 审计会计报表,已审计财务报表 =d ;#Nu-
Auditing Guidelines (the~) 审计规范指南 p~8 O6h@J
auditing standards 审计准则 a5ZXrWv
audit-oriented working paper (审计)业务类工作底稿 P%l?C?L
authorisation 授权 #CI0
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authorisation of transaction 交易的授权 y6d!?M(0U
availability 可获得性 bK0(c1*a[e
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balance 余额;差额;平衡 ]*k ~jY,
balance sheet 资产负债表 XK/l1E3N
bank 银行 v .C
bank account 银行账户,银行户头 :fL7"\
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bank statement 银行对账单 \C>IVz<O
barter transaction 易货交易,以物换物交易 =Jw*T[ E
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 5,^DT15a4P
book of account 账目,账簿 d@{12hq
borrowing 借款,贷款,借债 KyVzf(^
branch 分支,分支机构,分店 %regt{
brought forward (账户余额等的)承上年,承上期,承上页 +kYp!00
budget 预算 zo"L9&Hzo
building 建筑物;大楼 juF=ZW%i
business conditions 业务情况,经营情况 }F.k,2
business licence (企业等的)营业执照 Ekq(
business relation 业务关系 e/+.^ '{
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