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
8el6z2
`
w
EX;
审计词汇英汉对照 "0;WYw?
#?S"y:
A lF/
Xs
(!{*@?S
i&6U5Va,G
ability to continue as a going concern 持续经营能力 =T2SJ)
acceptability 可接受性,可接受程度 v0)Y, hW
acceptable level of detection risk 检查风险的可接受水平 !|4]V}JQ
acceptance of engagement 接受委托 fG>3g
S6&
accepting the engagement for the first time 首次接受委托 sd%)g<t
access to asset 对资产的接触 QEt"T7a[/
according to 根据,依据,依照 q6-o!>dLQ
account balance 账户余额 zx\-He
account for 对……进行会计处理,核算;解释 18F}3t??
accounting 会计,会计学 )JTQZ,f3]
accounting advisory serve 会计咨询服务 WIi,`/K+
accounting firm 会计师事务所 PV~D;
accounting information 会计信息,会计资料 iKPgiL~
accounting period 会计期间 KQ]sUNH
accounting policies 会计政策 MhHh`WUGh
accounting professional bodies 会计职业组织,会计职业团体 U'" #jT
accounting records 会计记录 p#P<V%
accounting responsibility 会计责任 ^ fC2o%3^
accounting service 会计服务 ^\B4]'+^j
accounting standards 会计准则 yD& Y`f#
Accounting Standards for Business Enterprises 企业会计准则 )Hin{~h
accounting system 会计系统 2=K|kp5
accounting treatment 会计处理 9;{(.
K
accuracy 准确性,精确性 W3UxFs]$
additional audit procedures 追加审计程序 3^wHL:u
addressee 收件人,收信人 &)Qq%\EP4
Administration of State-owned Assets (the~) 国有资产管理局 tTTHQ7o*BD
administrative laws and regulations 行政法规 ^TZmc{i
adverse impact 不利影响,负面影响 dcmf~+T
adverse opinion 反对意见 @
hA`f4^
advisory group 咨询组,顾问组 8=Oym~
agency fee 代理费,代理费用 LRu*%3xx
aggregate 总计,合计为…… d*Mqs}8
alternation of document and record 变造文件和记录 H0"'j
d
alternative audit procedures 替代审计程序,备选审计程序 cFq<x=S
amend 修改,修订 qZ[H
ILh!
amortisation 摊销 %Jh(5
analytical capacity 分析能力 00i MU
analytical procedures 分析性程序 pEcYfj3M
annual financial statements 年度会计报表,年度财务报表 ] \|2=
appendix 附录,附表 xP>cQEL ot
applicable 适用的 ]3,9."^
applicable laws and regulations 适用的法规 ,|yscp8
application systems 应用系统 Ua|iAD1
apply consistently 一贯地执行,一贯地实施 |Y}YhUI&
appropriate 适当的,合适的; 8k:^( kByF
征用,挪用 5%9Uh'y#
appropriate authorization 适当的授权 0^V<,CAV
appropriateness of audit evidence 审计证据的适当性 y[l{
UBue:
approval 批准,核准 &Cj~D$kDEu
assertion (会计报表上的)认定;确认 .GJbrz
assessed level of control risk 对控制风险的评估,控制风险的评估水平 I^f|U
asset 资产,财产 .F@Lx45
asset restructuring 资产重组 X(x,6cC
assignment of duties 职责的划分 E-X
z
assistant 助理,助理人员 Ag\RLJ.KD
associated company 联属公司,联营公司 4t =Kt
association 联合,结合;协会,社团 x^)?V7[t
assumption 假设,假定 KxKZC}4m
at a given date 在某一特定时日 3,v/zcV
attestation 鉴证,公证 g)Hsd0
attestation service 鉴证服务 N`I
XSE
audit adjustment 审计调整 ?K pDEH~\
audit areas 审计领域 {9Qc\Ij
audit conclusion 审计结论 bf.+Ewb(
audit effectiveness 审计效果 rG~W=!bj
audit efficiency 审计效率 nHbi{,3
audit engagement letter 审计业务约定书 wxK71OH
audit evidence 审计证据 p<dw C"z
audit fee 审计费 k]:`<`/I_
audit files 审计档案 XQ[\K6X5
audit findings 审计中发现的事项 "2C}Pr,p8
audit implementation stage 审计实施阶段 yw+]S
audit mark 审计标识 6<\dQ+~
audit materiality 审计重要性 ec#
`9w$
audit method 审计方法 ]aMDx>OE
audit objective 审计目标,审计目的 X:`=\D
audit of financial statements 会计报表审计,财务报表审计 vgtAJp+p*
audit opinion 审计意见 rU9")4sQ
audit period 被审计期间,被审计年度 B=>Xr!pM!
audit plan 审计计划 |7,$.MK-
@
audit planning 编制审计计划,制定审计计划,审计计划 xzY/$?
audit planning stage 审计计划阶段 ?+=,t]`!m
audit procedure 审计程序 ,^mEi
audit programme 审计程序表,具体审计计划 ;8vB7|54.
audit report 审计报告 ) C~#W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~2hzyEh
audit report with a qualified opinion 有保留意见的审计报告 )Rbt0
audit report with an adverse opinion 否定意见的审计报告 @eBo7#Zr
audit report with dual dates 双重日期审计报告 YY tVp_)
audit reporting stage 审计报告阶段 bt1bTo
audit responsibility 审计责任 UK^w;w2F
audit results 审计结果 _Fj\0S"
audit risk 审计风险 BR@gJ(2
audit sampling 审计抽样 Gl{'a1
audit sampling techniques 审计抽样方法,审计抽样技术 tq}sedYhee
audit strategies 审计策略 >clVV6B
audit summary 审计总结,审计小结 lgVT~v{U`n
audit team 审计小组 g$ )0E<
audit test 审计测试 Iw?^
audit trail 审计轨迹 34)l3UI~
audit work 审计工作 #gWok'ZcR
audit working paper 审计工作底稿 ;6 d-+(@
audited financial statement 审计会计报表,已审计财务报表 jl7>
Auditing Guidelines (the~) 审计规范指南 9
fbo
auditing standards 审计准则 RjP]8tH&
audit-oriented working paper (审计)业务类工作底稿 .XK3o .ZhW
authorisation 授权 ~yXDN4s
authorisation of transaction 交易的授权 LQ Ux}
availability 可获得性 |uFb(kL[U
B h8.(Q`tli
balance 余额;差额;平衡 U%1M?vT/
balance sheet 资产负债表 T<nK/lp1t
bank 银行 bSI*`Dc"!
bank account 银行账户,银行户头 b?Q$UMAbH
bank statement 银行对账单 mg70%=qM0f
barter transaction 易货交易,以物换物交易
`_
neYT
basis of audit 审计依据 mBrZ{hqS
basis of preparation (会计报表的)编制基础 v%`k*n':
book of account 账目,账簿 vfc5M6Vm)<
borrowing 借款,贷款,借债 9(=+OQ6
branch 分支,分支机构,分店 FR50y+h^$
brought forward (账户余额等的)承上年,承上期,承上页 %y>*9$<pXe
budget 预算 KTo}xLT
building 建筑物;大楼 0.!vp?
business conditions 业务情况,经营情况 eUa:@cA
business licence (企业等的)营业执照 8EiS\$O-
business relation 业务关系 I`@>v%0
0V"(}!=2a