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 s7"5NU-
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审计词汇英汉对照 a+,zXJQYq
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ability to continue as a going concern 持续经营能力 DyM<aT
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 +O!4~k^
acceptance of engagement 接受委托 Rv Uw,=
accepting the engagement for the first time 首次接受委托 1a_;(T
access to asset 对资产的接触 {ug*
according to 根据,依据,依照 @Zw[LIQ*
account balance 账户余额 +@qIDUiF3
account for 对……进行会计处理,核算;解释 sOhKMz
accounting 会计,会计学 0 LQ%tn
accounting advisory serve 会计咨询服务 rp,Us#>6
accounting firm 会计师事务所 v{pW/Fu~
accounting information 会计信息,会计资料 d-'BT(
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accounting period 会计期间 ("P]bU+'>
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 9=.7[-6i9
accounting records 会计记录 yM#
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accounting responsibility 会计责任 (CrP6]=
accounting service 会计服务 F!zGk(Pu
accounting standards 会计准则 xwa@h}\#
Accounting Standards for Business Enterprises 企业会计准则 L7nW_
accounting system 会计系统 pMV ?vH
accounting treatment 会计处理 ,jdTe?[*^
accuracy 准确性,精确性 vf?Xt
additional audit procedures 追加审计程序
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addressee 收件人,收信人 Yd]
Administration of State-owned Assets (the~) 国有资产管理局 m*vz
administrative laws and regulations 行政法规 TF~cDn
adverse impact 不利影响,负面影响 ~WKWx.ul
adverse opinion 反对意见 6
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advisory group 咨询组,顾问组 8u7QF4
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agency fee 代理费,代理费用 jKb4d9aX
aggregate 总计,合计为…… FYIz_GTk
alternation of document and record 变造文件和记录 _V(FHjY
alternative audit procedures 替代审计程序,备选审计程序 <z8z\4Hz
amend 修改,修订 g"v6UZ\
amortisation 摊销 L b-xc]
analytical capacity 分析能力 Zx^R -9
analytical procedures 分析性程序 vQ8$C 3
annual financial statements 年度会计报表,年度财务报表 t@!A1Vr@
appendix 附录,附表 SXx4^X
applicable 适用的 d#|%h]
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applicable laws and regulations 适用的法规 JfRqOEP4Y
application systems 应用系统 <4P.B?-/t
apply consistently 一贯地执行,一贯地实施 : eFyd`Syw
appropriate 适当的,合适的; %J+k.UrM
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appropriate authorization 适当的授权 ?I"Fm
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appropriateness of audit evidence 审计证据的适当性 9F7}1cH7g@
approval 批准,核准 6\USeZh
assertion (会计报表上的)认定;确认 <.:mp1,8V
assessed level of control risk 对控制风险的评估,控制风险的评估水平 P5__[aTD
asset 资产,财产 S^{tRPF%d
asset restructuring 资产重组 6W9lKD_i
assignment of duties 职责的划分 CEJqo8ds
assistant 助理,助理人员 "qoJIwl#q
associated company 联属公司,联营公司 +>Pq]{Uf1j
association 联合,结合;协会,社团 F&HvSt}l5
assumption 假设,假定 m@"p#pt(_
at a given date 在某一特定时日 wcW7k(+0
attestation 鉴证,公证 #r QT)n
attestation service 鉴证服务 qRXHaQi@9
audit adjustment 审计调整 ~!6
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audit areas 审计领域 DI[
audit conclusion 审计结论 HG^~7oMf
audit effectiveness 审计效果 vdd>\r)v
audit efficiency 审计效率 %'eaW
audit engagement letter 审计业务约定书 .&.L@CRH
audit evidence 审计证据 <7o@7r'0
audit fee 审计费 *
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audit files 审计档案 ihD|e&
audit findings 审计中发现的事项 ?f*>=;7=
audit implementation stage 审计实施阶段 `HILsU=|
audit mark 审计标识 (zw.?ADPCT
audit materiality 审计重要性 H[N~)3x
audit method 审计方法 wsgT`M'J
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audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 |#EI(W?`
audit opinion 审计意见 xP &@|Ag
audit period 被审计期间,被审计年度 Mo\nY5
audit plan 审计计划 } [OEtd{
audit planning 编制审计计划,制定审计计划,审计计划 3iw.yR
audit planning stage 审计计划阶段 n1)]. `
audit procedure 审计程序 USH>`3
audit programme 审计程序表,具体审计计划 `+(4t4@ew
audit report 审计报告 $x2G/5?
audit report with a disclaimer of opinion 拒绝表示意见审计报告 GK&R.R]
audit report with a qualified opinion 有保留意见的审计报告 lM.k*`$
audit report with an adverse opinion 否定意见的审计报告 u?KG%
audit report with dual dates 双重日期审计报告 .jl^"{@
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audit reporting stage 审计报告阶段 d.k'\1o
audit responsibility 审计责任 m
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audit results 审计结果 z5W;-sCz
audit risk 审计风险 |T{ZDJ+
audit sampling 审计抽样 w[J.?v&^
audit sampling techniques 审计抽样方法,审计抽样技术 eNrwkV^
audit strategies 审计策略 TSj)XU {W
audit summary 审计总结,审计小结 y2Vc[o(NP
audit team 审计小组 Fl++rUT
audit test 审计测试 |`Be(
audit trail 审计轨迹 S9 @*g3
audit work 审计工作 ,&jjpeZP
audit working paper 审计工作底稿 Y^gIvX
audited financial statement 审计会计报表,已审计财务报表 `3.bux~
Auditing Guidelines (the~) 审计规范指南 =<U'Jtu6'
auditing standards 审计准则 j2 jUrl
audit-oriented working paper (审计)业务类工作底稿 Jo9c|\4
authorisation 授权 d{DBG}/Yg
authorisation of transaction 交易的授权 .&/A!3pW
availability 可获得性 '>>@I~<\
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balance 余额;差额;平衡 ]o`FF="at
balance sheet 资产负债表 +'UxO'v3]
bank 银行 ~AR0 ,lak
bank account 银行账户,银行户头 S.^x)5/,,T
bank statement 银行对账单 &sGLm~m#
barter transaction 易货交易,以物换物交易 /_r{7Gq.
basis of audit 审计依据 _RX*Ps=
basis of preparation (会计报表的)编制基础 N~B'gJJDx
book of account 账目,账簿 P>
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borrowing 借款,贷款,借债 >
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branch 分支,分支机构,分店 ]v.Yt/&C{
brought forward (账户余额等的)承上年,承上期,承上页 D$SO 6X~
budget 预算 #}xPOz7:
building 建筑物;大楼 I#|ib
business conditions 业务情况,经营情况 {>l`P{{y
business licence (企业等的)营业执照 s$VLVT*6
business relation 业务关系 ;MjOs&1f0K
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