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 &6ymGo
uJxT)m!/
审计词汇英汉对照 2bu,_<K.
`<Ry_}V
A 6}z-X*
NUSb7<s,&Y
EKQ\MC1
ability to continue as a going concern 持续经营能力 18*M
acceptability 可接受性,可接受程度 :V,agAMn
acceptable level of detection risk 检查风险的可接受水平 !{u`}:\
acceptance of engagement 接受委托 dWc'R wL
accepting the engagement for the first time 首次接受委托 n 0/<m.
access to asset 对资产的接触 &A/k{(.X
P
according to 根据,依据,依照 %XF>k)
account balance 账户余额 <'y}y}%
account for 对……进行会计处理,核算;解释 ~&}e8ah2
accounting 会计,会计学 E`0mn7.t
accounting advisory serve 会计咨询服务 _?VMSu
accounting firm 会计师事务所 Dx
M$4
accounting information 会计信息,会计资料 HB|R1<t;HB
accounting period 会计期间 =6.4
accounting policies 会计政策 z D "n7;
accounting professional bodies 会计职业组织,会计职业团体 L0lqm0h
accounting records 会计记录 +aY]?]
accounting responsibility 会计责任 d76nyQKK
accounting service 会计服务 _%R]TlL
accounting standards 会计准则 9~7s*3zI
Accounting Standards for Business Enterprises 企业会计准则 .}n-N
#
accounting system 会计系统 3Q0g4#eP
accounting treatment 会计处理 `[)!4Jb
accuracy 准确性,精确性 I$0O4
additional audit procedures 追加审计程序 nrEG4X9
addressee 收件人,收信人 MpNgp)%>
Administration of State-owned Assets (the~) 国有资产管理局 2gasH11M
administrative laws and regulations 行政法规 DXI{ jalL
adverse impact 不利影响,负面影响 l('@~-Zy
adverse opinion 反对意见 W1;QPdz:
advisory group 咨询组,顾问组 !VDN
qW
agency fee 代理费,代理费用 n g,&;E
aggregate 总计,合计为…… @S<6#zR
alternation of document and record 变造文件和记录 $-i(xnU/nl
alternative audit procedures 替代审计程序,备选审计程序 ;:PxWm|_
amend 修改,修订 saa3BuV 6
amortisation 摊销 -F$v`|(O+
analytical capacity 分析能力 btR~LJb
analytical procedures 分析性程序 *)Us
annual financial statements 年度会计报表,年度财务报表 GBY-WN4sc[
appendix 附录,附表 x
DiGN Jc
applicable 适用的 14pyHMOR
applicable laws and regulations 适用的法规 p![UO I"W
application systems 应用系统 B&+)s5hh
apply consistently 一贯地执行,一贯地实施 H~NK:qRzK
appropriate 适当的,合适的; oQiRjDLx
征用,挪用 %dwI;%0
appropriate authorization 适当的授权 n&%0G2m:
appropriateness of audit evidence 审计证据的适当性 LrH"d
approval 批准,核准 Z mc"
assertion (会计报表上的)认定;确认 l`<1Y|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 "wR1=&gk
asset 资产,财产 QOR92}yC
asset restructuring 资产重组 207FD
assignment of duties 职责的划分 iLt2L;v>h
assistant 助理,助理人员 Nu;?})tF
associated company 联属公司,联营公司 GIvl|
association 联合,结合;协会,社团 Kw7uUJR
assumption 假设,假定 yvWM]A
at a given date 在某一特定时日 w9w=2 *
attestation 鉴证,公证 tc0(G~.N
attestation service 鉴证服务 /.WIED}>
audit adjustment 审计调整 ?,`g h}>
audit areas 审计领域 nX_w F`n"
audit conclusion 审计结论 z2lT4SAv+
audit effectiveness 审计效果 r"9hpZH
audit efficiency 审计效率 [XhG7Ly
audit engagement letter 审计业务约定书 6rMXv0)
audit evidence 审计证据 M%Yxhu
T0
audit fee 审计费 7<ZGNxZ~
audit files 审计档案 cE^Ljk
audit findings 审计中发现的事项 /K(l
[M
audit implementation stage 审计实施阶段 m}(M{^\|
audit mark 审计标识 y8ODoXk
audit materiality 审计重要性 &. MUS
qo9
audit method 审计方法 Y?6}r;<
audit objective 审计目标,审计目的 ti^=aB
audit of financial statements 会计报表审计,财务报表审计 25j?0P"&
audit opinion 审计意见 =pBr_pGz=
audit period 被审计期间,被审计年度 ?PYZW
5
audit plan 审计计划 9vP#/ -g
audit planning 编制审计计划,制定审计计划,审计计划 t$3B#=
audit planning stage 审计计划阶段 |'``pq/}_
audit procedure 审计程序 :*ZijN*{)$
audit programme 审计程序表,具体审计计划 P(
UY}oU
audit report 审计报告 q`3HHq
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +NJIi@
audit report with a qualified opinion 有保留意见的审计报告 29^(weT"
]
audit report with an adverse opinion 否定意见的审计报告 rJ{k1H >
audit report with dual dates 双重日期审计报告 dT{GB!jz
audit reporting stage 审计报告阶段 ^#t6/fY.#
audit responsibility 审计责任 =M6{{lI/
audit results 审计结果 vm7ag 7@O
audit risk 审计风险 2Ab`i!#
audit sampling 审计抽样 `GSl}A
audit sampling techniques 审计抽样方法,审计抽样技术 VU1Wr|
audit strategies 审计策略 ~z(0XKq0d
audit summary 审计总结,审计小结 %d%FI"!K
audit team 审计小组 ?OPuv5!pI
audit test 审计测试 !+z&] S3s
audit trail 审计轨迹 ;Y,zlq2
audit work 审计工作 'h@&rr@5
audit working paper 审计工作底稿 Y4+]5;B8
audited financial statement 审计会计报表,已审计财务报表 j/jFS]iC
Auditing Guidelines (the~) 审计规范指南 I/%L,XyRI
auditing standards 审计准则 /#z"c]#
audit-oriented working paper (审计)业务类工作底稿 (-],VB
(+
authorisation 授权 ,vo]WIQ\:
authorisation of transaction 交易的授权 JAM]neKiX
availability 可获得性 ,rjl|F*
T
B 5|7<ZL
3
balance 余额;差额;平衡 vQG v4
balance sheet 资产负债表 Q-B/SX)!/
bank 银行 *+k
yuY J
bank account 银行账户,银行户头 @
M4m!;rM
bank statement 银行对账单 Av0(zA2
barter transaction 易货交易,以物换物交易 jrxq558
basis of audit 审计依据 A9KPU:
basis of preparation (会计报表的)编制基础 wwet90_g
book of account 账目,账簿 0|]d^bo
borrowing 借款,贷款,借债 Yhz Dw8f
branch 分支,分支机构,分店 P @J)S ?
brought forward (账户余额等的)承上年,承上期,承上页 Fn0|v66
budget 预算 zf]e"e
building 建筑物;大楼 7[mP@ {
business conditions 业务情况,经营情况 G^cMY$?99
business licence (企业等的)营业执照 *8+HQ[[#
business relation 业务关系 DZ1.Bm0
1JJ1!& >