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 '&\km~&
pNDL:vMWP
审计词汇英汉对照 4bmpMF-
z\v\T|C
A 4Vt YR
B1Xn<Wv
.n"aQ@!
ability to continue as a going concern 持续经营能力 J^u8d?>r
acceptability 可接受性,可接受程度 [IMa0qs'
acceptable level of detection risk 检查风险的可接受水平 _m@QeO'yh
acceptance of engagement 接受委托 `w&|~xT
accepting the engagement for the first time 首次接受委托 "8s0~[6S
access to asset 对资产的接触 wAITE|H<zj
according to 根据,依据,依照 Zl]\sJ1"
account balance 账户余额 &B[$l`1
account for 对……进行会计处理,核算;解释 s`&8tP
accounting 会计,会计学 #b:8-Lt:M
accounting advisory serve 会计咨询服务 b d9]'
accounting firm 会计师事务所 5pz%DhjLo
accounting information 会计信息,会计资料 "= H
CP,
accounting period 会计期间 R}*e% EG/
accounting policies 会计政策 afH`<!
accounting professional bodies 会计职业组织,会计职业团体 ^;N+"oq!y
accounting records 会计记录 V\Rbnvq
accounting responsibility 会计责任 ]XU?Wg
accounting service 会计服务 53#7Yy
accounting standards 会计准则 B;L~hM
Accounting Standards for Business Enterprises 企业会计准则 +oeO0
accounting system 会计系统 Qu!Lc:oM?
accounting treatment 会计处理 J-hP4t&x
accuracy 准确性,精确性 ~c+0SuJ
additional audit procedures 追加审计程序 /9;)zI
addressee 收件人,收信人 oC"c%e8
Administration of State-owned Assets (the~) 国有资产管理局 &p0*:(j
administrative laws and regulations 行政法规 59IxY
?
adverse impact 不利影响,负面影响 *s<FE F
adverse opinion 反对意见 JZ'`.
yK:
advisory group 咨询组,顾问组 9)'L,Xt4:T
agency fee 代理费,代理费用 rm<(6zY
aggregate 总计,合计为…… pGh2 4E
alternation of document and record 变造文件和记录 Ydh]EO0'
alternative audit procedures 替代审计程序,备选审计程序 byoDGUv
amend 修改,修订 q B5cF_
amortisation 摊销 d0eMDIm3R\
analytical capacity 分析能力 _da>=^hFJ
analytical procedures 分析性程序 $s$z"<
annual financial statements 年度会计报表,年度财务报表 * 3WK`9q
appendix 附录,附表 @u#Tx%
applicable 适用的 ,vl][MhM
applicable laws and regulations 适用的法规 6*le(^y
`
application systems 应用系统 b&. o9PV"
apply consistently 一贯地执行,一贯地实施 ul1#_xp
appropriate 适当的,合适的; nJNdq`y2
征用,挪用 |]w0ytL>(2
appropriate authorization 适当的授权 KFvNsqd
appropriateness of audit evidence 审计证据的适当性 xQT`sK+
approval 批准,核准 ayTEQS
assertion (会计报表上的)认定;确认 "WV]|
TS"]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a`|&rggN
asset 资产,财产 B0T[[%~3M
asset restructuring 资产重组 =Wn11JGh
assignment of duties 职责的划分 wK!4:]rhG
assistant 助理,助理人员 ]W
-l1
associated company 联属公司,联营公司 Xkk m~sM6
association 联合,结合;协会,社团 :''^a
assumption 假设,假定 2&S*> (
at a given date 在某一特定时日 g-q~0
attestation 鉴证,公证 7g^=
attestation service 鉴证服务 s~W:N.}*
audit adjustment 审计调整 l_Mi'}j
audit areas 审计领域 TL lR"L5
audit conclusion 审计结论 %}t.+z(S
audit effectiveness 审计效果 icLf;@
audit efficiency 审计效率 ,#@B3~giC
audit engagement letter 审计业务约定书 %{Ez0XwGCn
audit evidence 审计证据 Q&S\?cKe
audit fee 审计费 }D-h=,];
audit files 审计档案
qc;9{$?xV
audit findings 审计中发现的事项 l6IpyIex
audit implementation stage 审计实施阶段 S4508l
audit mark 审计标识 4RTuy+
M
audit materiality 审计重要性 F?TxViL
audit method 审计方法 M[Lj N
audit objective 审计目标,审计目的 u|t<f`ze
audit of financial statements 会计报表审计,财务报表审计 Rrmk\7/
audit opinion 审计意见 O:3LA-vA
audit period 被审计期间,被审计年度 zcnp?%
audit plan 审计计划 ppH5>Y
6c
audit planning 编制审计计划,制定审计计划,审计计划 Q{F*%
X
audit planning stage 审计计划阶段 r*'a-2Au
audit procedure 审计程序 bq{":[a
audit programme 审计程序表,具体审计计划 _7Z|=)
audit report 审计报告 Q$r1beA
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]"Z*Hq
z
audit report with a qualified opinion 有保留意见的审计报告 cD5c&+,&I
audit report with an adverse opinion 否定意见的审计报告 [9| 8p$
audit report with dual dates 双重日期审计报告 Exd$v"s
Y
audit reporting stage 审计报告阶段 MdM^!sk&`
audit responsibility 审计责任 3}V`]B#a
audit results 审计结果 bAS('R;4
audit risk 审计风险 MM8@0t'E
audit sampling 审计抽样 X~wkqI#d%E
audit sampling techniques 审计抽样方法,审计抽样技术 %
5.aC|^}
audit strategies 审计策略 OW!cydA-
audit summary 审计总结,审计小结 y8=p;7DY
audit team 审计小组 n<\
WVi
audit test 审计测试 RQiGKz5
audit trail 审计轨迹 0*0]RC5?
audit work 审计工作 (T+fO}0
audit working paper 审计工作底稿 #~<cp)!3
audited financial statement 审计会计报表,已审计财务报表 Ct2
m l
Auditing Guidelines (the~) 审计规范指南 FrXFm+8
F
auditing standards 审计准则 / ;>U0~K
audit-oriented working paper (审计)业务类工作底稿 [^sv.
authorisation 授权 ?`T<
sk8c
authorisation of transaction 交易的授权 `D)ay
availability 可获得性
L7oLV?k
B 6M^P]l
balance 余额;差额;平衡 evOyTvc
balance sheet 资产负债表 P6q`i<
bank 银行 1haNca_6,
bank account 银行账户,银行户头 T1'8<pJ^
bank statement 银行对账单 p4mlS
barter transaction 易货交易,以物换物交易 "f/91gIzm'
basis of audit 审计依据 oj\av~cI
basis of preparation (会计报表的)编制基础 hwg
LJY?
book of account 账目,账簿 "";[U
borrowing 借款,贷款,借债 .u[hK
branch 分支,分支机构,分店 C/AqAW1
brought forward (账户余额等的)承上年,承上期,承上页 Ucnj7>+"
budget 预算 []B9Me
building 建筑物;大楼 `
O;+N"v
business conditions 业务情况,经营情况 +|6
'7Z(9
business licence (企业等的)营业执照 [4Tiukk(
business relation 业务关系 sbnNk(XINQ
f%r0K6p