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 ,wg (}y'
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审计词汇英汉对照 n} !')r
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ability to continue as a going concern 持续经营能力 ;,TT!vea
acceptability 可接受性,可接受程度 FMn|cO.vEP
acceptable level of detection risk 检查风险的可接受水平 ]Hi1^Y<
acceptance of engagement 接受委托 WdC7CK
accepting the engagement for the first time 首次接受委托 s2QgR37s>
access to asset 对资产的接触 2uY:p=DxG9
according to 根据,依据,依照 w^HI
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account balance 账户余额 w""u]b%:r
account for 对……进行会计处理,核算;解释 XAF]B,h=
accounting 会计,会计学 -gC%*S5&
accounting advisory serve 会计咨询服务 j!Ys/D
accounting firm 会计师事务所 `LIlR8&@aX
accounting information 会计信息,会计资料 Sjwwc6_c
accounting period 会计期间 Gv 8Z
accounting policies 会计政策 \!uf*=d
accounting professional bodies 会计职业组织,会计职业团体 <b\.d^=B
accounting records 会计记录 h<?I?ZR0$
accounting responsibility 会计责任 jL4"FTcE]3
accounting service 会计服务
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accounting standards 会计准则 b+ZaZ\-y
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Accounting Standards for Business Enterprises 企业会计准则 3)&rj 7
accounting system 会计系统 F/A)2 H_
accounting treatment 会计处理 WRAv>s9
accuracy 准确性,精确性 "].TKF#yg
additional audit procedures 追加审计程序 !{uV-c-5,
addressee 收件人,收信人 /Z#AHfKF
Administration of State-owned Assets (the~) 国有资产管理局 Of-gG~
administrative laws and regulations 行政法规 \B/( H)Cd*
adverse impact 不利影响,负面影响 AC fhy[,
adverse opinion 反对意见 M5`m5qc3
advisory group 咨询组,顾问组 YWi Y[
agency fee 代理费,代理费用 )F'hn+(B|G
aggregate 总计,合计为…… P:XX8
alternation of document and record 变造文件和记录 5/m*Lc+r
alternative audit procedures 替代审计程序,备选审计程序 ov!L8
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amend 修改,修订 +{)V%"{u:
amortisation 摊销 .&^M
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analytical capacity 分析能力 _A]~`/0;`
analytical procedures 分析性程序 X/Fip0i
annual financial statements 年度会计报表,年度财务报表 =PLy^%
appendix 附录,附表 \4*i;a.kU
applicable 适用的 rHjR 4q
applicable laws and regulations 适用的法规 zCwb>v
application systems 应用系统 9@Z++J.^y
apply consistently 一贯地执行,一贯地实施 L`^v"W()
appropriate 适当的,合适的; e<Oz%
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appropriate authorization 适当的授权 <sGioMr
appropriateness of audit evidence 审计证据的适当性 _1$+S0G;
approval 批准,核准 GCcSI;w
assertion (会计报表上的)认定;确认 E/ku VZX
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )GC[xo4bg
asset 资产,财产 !:g\Fe]
asset restructuring 资产重组 u`*$EP-%
assignment of duties 职责的划分 )[t3-'
assistant 助理,助理人员 uk.x1*0x
associated company 联属公司,联营公司 O,I7M?dRf
association 联合,结合;协会,社团 ?nR$>a`
assumption 假设,假定 \WVY@eB
at a given date 在某一特定时日 n^epC>a" b
attestation 鉴证,公证 VN@ZYSs
attestation service 鉴证服务 Y:'c<k
audit adjustment 审计调整 mP)im]H
audit areas 审计领域 "r{
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audit conclusion 审计结论 =OA7$z[
audit effectiveness 审计效果 -f(<2i
audit efficiency 审计效率 jin
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audit engagement letter 审计业务约定书 ]b&qC
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audit evidence 审计证据 <,T#* fg
audit fee 审计费 FC8=
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audit files 审计档案 rk?G[C)2c
audit findings 审计中发现的事项 nQ'AB~ Do
audit implementation stage 审计实施阶段 Z:MU5(Te
audit mark 审计标识 FCYZ9L5uF
audit materiality 审计重要性 hN:2(x
audit method 审计方法 UDa
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audit objective 审计目标,审计目的 _P]k6z+
audit of financial statements 会计报表审计,财务报表审计 =Sn!'@%U]
audit opinion 审计意见 B;L^!sLP
audit period 被审计期间,被审计年度 ;\+A6(GX{
audit plan 审计计划 ds
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audit planning 编制审计计划,制定审计计划,审计计划 aw0xi,Jz
audit planning stage 审计计划阶段 g\,HiKBXd
audit procedure 审计程序 JvLa@E)
audit programme 审计程序表,具体审计计划 }*0*8~Q'5
audit report 审计报告 en gh3TZC
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ch}(v'xv(
audit report with a qualified opinion 有保留意见的审计报告 /E6Tt
audit report with an adverse opinion 否定意见的审计报告 *W<g%j-
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audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 }Rq-IRa'
audit responsibility 审计责任 7Y'.yn
audit results 审计结果 Ibl==Irk
audit risk 审计风险 uI[lrMQYa
audit sampling 审计抽样 W?auY_+P
audit sampling techniques 审计抽样方法,审计抽样技术 <^jW
audit strategies 审计策略 "PPn^{
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audit summary 审计总结,审计小结 !7[Rhk7bW
audit team 审计小组 uH!;4@uI
audit test 审计测试 ma26|N5
audit trail 审计轨迹 Q1@V?`rkS{
audit work 审计工作 r`/tb^
audit working paper 审计工作底稿 F%QVn.
audited financial statement 审计会计报表,已审计财务报表 $X;fz)u
Auditing Guidelines (the~) 审计规范指南 Ib8xvzR6I&
auditing standards 审计准则 BI6o@d;=4
audit-oriented working paper (审计)业务类工作底稿 +Gvf5+ 5VR
authorisation 授权 +hS}msu'
authorisation of transaction 交易的授权 Lpdp'9>I
availability 可获得性 ^Q4m1?
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balance 余额;差额;平衡 EGyQhZ mO
balance sheet 资产负债表 i
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bank 银行 w_i$/`i+
bank account 银行账户,银行户头 %.D@{O
bank statement 银行对账单 cB7=4:U
barter transaction 易货交易,以物换物交易 Iih~rWJ
basis of audit 审计依据 TNC,{sM
basis of preparation (会计报表的)编制基础 kST
book of account 账目,账簿 /z+}xRS
borrowing 借款,贷款,借债 )f0t
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branch 分支,分支机构,分店 QJ
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brought forward (账户余额等的)承上年,承上期,承上页 Fu (I<o+T-
budget 预算 m:~s6c6H
building 建筑物;大楼 R3$eq
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business conditions 业务情况,经营情况 {N$G|bm]u<
business licence (企业等的)营业执照 wLC|mB
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business relation 业务关系 hQgi--Msw'
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