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 Ziu]'#
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审计词汇英汉对照 :e%Pvk
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ability to continue as a going concern 持续经营能力 be^6i:
acceptability 可接受性,可接受程度 :s6o"VkW
acceptable level of detection risk 检查风险的可接受水平 gH7|=W
acceptance of engagement 接受委托 y(pks$
accepting the engagement for the first time 首次接受委托 \3aoM{ztD
access to asset 对资产的接触 2!J&+r
according to 根据,依据,依照 pF Rg?-
account balance 账户余额 fs%.}^kn
account for 对……进行会计处理,核算;解释 o-OHjFfB
accounting 会计,会计学 )MchsuF<
accounting advisory serve 会计咨询服务 %H&@^Tt a
accounting firm 会计师事务所 {|:;]T"y
accounting information 会计信息,会计资料 D(RTVef
accounting period 会计期间 &3
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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 s<eb;Z2D
accounting records 会计记录 {Um)15K
accounting responsibility 会计责任 Vq?p|wy
accounting service 会计服务 ?fjuh}Q5h
accounting standards 会计准则 j<@lX^
Accounting Standards for Business Enterprises 企业会计准则 E:}r5S)4
accounting system 会计系统 A.F738Zp{Z
accounting treatment 会计处理 kB|B
accuracy 准确性,精确性 /+;h)3PN6
additional audit procedures 追加审计程序 'JfdV%M
addressee 收件人,收信人 6ne7]RY
Administration of State-owned Assets (the~) 国有资产管理局 9:1Q1,-i!-
administrative laws and regulations 行政法规 Ksj -zR;
adverse impact 不利影响,负面影响 _i|t
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adverse opinion 反对意见 E!l!OtFL
advisory group 咨询组,顾问组 giIWGa.a+
agency fee 代理费,代理费用 lXiKY@R#
aggregate 总计,合计为…… R:k5QD9/&p
alternation of document and record 变造文件和记录 SO(NVJh
alternative audit procedures 替代审计程序,备选审计程序 ZR]25Yy
amend 修改,修订 IS
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amortisation 摊销 -~30)J=e`
analytical capacity 分析能力 `A^"%@j
analytical procedures 分析性程序 Y
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annual financial statements 年度会计报表,年度财务报表 cy3B({PLy
appendix 附录,附表 Id|L`
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applicable 适用的 2h1C9n%j9
applicable laws and regulations 适用的法规 ZUR6n>r
application systems 应用系统 ^T$|J;I
apply consistently 一贯地执行,一贯地实施 ,J>5:ht(6
appropriate 适当的,合适的; \LppYXz
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appropriate authorization 适当的授权 LBsluT
appropriateness of audit evidence 审计证据的适当性 n3Z5t
approval 批准,核准 [uq$5u
assertion (会计报表上的)认定;确认 I}6\Sv=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 G<f@#[$'
asset 资产,财产 4K\(xd&Q
asset restructuring 资产重组 %i-c0|,T4
assignment of duties 职责的划分 %$Z7x\_
assistant 助理,助理人员 ~ZhraSI)G
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 g,95T Bc
assumption 假设,假定 qI<mjB{3`
at a given date 在某一特定时日 "a1n_>#Fb
attestation 鉴证,公证 dhr3,&+T2
attestation service 鉴证服务 X+}1
audit adjustment 审计调整 xp72>*_9&
audit areas 审计领域 `gb5"`EZ
audit conclusion 审计结论 !l 1fIc
audit effectiveness 审计效果 5nO% Ke=
audit efficiency 审计效率 R_7 d@FQ1
audit engagement letter 审计业务约定书 (B_\TdQ
audit evidence 审计证据
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audit fee 审计费 Y2SJ7
audit files 审计档案 )'%$V%9
audit findings 审计中发现的事项 5HO9+i
audit implementation stage 审计实施阶段 !@'6)/
audit mark 审计标识 K7W6ZH9;
audit materiality 审计重要性 :^x?2%
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audit method 审计方法 ~-m "
audit objective 审计目标,审计目的 ,JN8f]a^"g
audit of financial statements 会计报表审计,财务报表审计 <**y !2
audit opinion 审计意见 +0q>fp_K(+
audit period 被审计期间,被审计年度 ";Rtiiu
audit plan 审计计划 @u%_
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audit planning 编制审计计划,制定审计计划,审计计划 GBFtr
audit planning stage 审计计划阶段 )>-ibf`#?
audit procedure 审计程序 <l9-;2L4
audit programme 审计程序表,具体审计计划 Ii_ojQP-z
audit report 审计报告 fasgmi}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 '-b*EZU8t
audit report with a qualified opinion 有保留意见的审计报告 F
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audit report with an adverse opinion 否定意见的审计报告 I{:(z3
audit report with dual dates 双重日期审计报告 WT`4s
audit reporting stage 审计报告阶段 C[Dav&=^F
audit responsibility 审计责任 eI:C
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audit results 审计结果 i?e`:}T
audit risk 审计风险 (tGY%oT"
audit sampling 审计抽样 ez!C?
audit sampling techniques 审计抽样方法,审计抽样技术 Adgc%
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audit strategies 审计策略 ?Ovqp-sw
audit summary 审计总结,审计小结 }HYjA4o\A
audit team 审计小组 %v7[[U{T
audit test 审计测试 sx51X^d
audit trail 审计轨迹 wqW0v\
audit work 审计工作 _}VloiY
audit working paper 审计工作底稿 (B-43!C
audited financial statement 审计会计报表,已审计财务报表 3UQ;X**F
Auditing Guidelines (the~) 审计规范指南 [[Y0
auditing standards 审计准则 Ch%m
audit-oriented working paper (审计)业务类工作底稿 X'% ;B
authorisation 授权 B0!"A
authorisation of transaction 交易的授权 &0(
availability 可获得性 9>rPe1iv
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balance 余额;差额;平衡 Yx inE`u~
balance sheet 资产负债表 e^Ky<*Y
bank 银行 *"r~-&IL
bank account 银行账户,银行户头 0,Y5KE{
bank statement 银行对账单 JA_BKA
barter transaction 易货交易,以物换物交易 u% n*gcY
basis of audit 审计依据 v\"S
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basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 x5WW--YR+
borrowing 借款,贷款,借债 u=/CRjot
branch 分支,分支机构,分店 ~~,rp) )
brought forward (账户余额等的)承上年,承上期,承上页 A4?+T+#d
budget 预算 IMl!,(6;
building 建筑物;大楼 Iu*^xn
business conditions 业务情况,经营情况 \7
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business licence (企业等的)营业执照 Tl|:9_:t
business relation 业务关系 L
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