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 g j]8/~lr
wu`+KUx
审计词汇英汉对照 o?j8"^!7
11kyrv
A I,HtW ),
" a,4E{7
1~3dX[&
ability to continue as a going concern 持续经营能力
-$I30.#
acceptability 可接受性,可接受程度
2oRwDg&7|
acceptable level of detection risk 检查风险的可接受水平 %<[{zd1C-
acceptance of engagement 接受委托 `~"'\Hw
accepting the engagement for the first time 首次接受委托 Z
P6p>?DQ
access to asset 对资产的接触 +"bi]^
\z
according to 根据,依据,依照 udIm}jRA"
account balance 账户余额 n;$u%2 t2
account for 对……进行会计处理,核算;解释 ,J-|.ER->
accounting 会计,会计学 j3T)gFP
accounting advisory serve 会计咨询服务
MI^$df
accounting firm 会计师事务所 MPy><J
accounting information 会计信息,会计资料 hvNK"^\p
accounting period 会计期间 h z{--
accounting policies 会计政策 !E_|Zp]up
accounting professional bodies 会计职业组织,会计职业团体 .XiO92d9
accounting records 会计记录 \_6
accounting responsibility 会计责任 D!/ 4u0m
accounting service 会计服务 (_CvN=A
accounting standards 会计准则 p@uHzu7
Accounting Standards for Business Enterprises 企业会计准则 n:) [%on
accounting system 会计系统 )b>misb/
accounting treatment 会计处理 &}7R\co3
accuracy 准确性,精确性 0GeL">v,:=
additional audit procedures 追加审计程序
.=t:Uy
addressee 收件人,收信人 )T^wc:
Administration of State-owned Assets (the~) 国有资产管理局 rqdN%=C
administrative laws and regulations 行政法规 ",Vx.LV
adverse impact 不利影响,负面影响 j
s"5{w&
adverse opinion 反对意见 OdY9g2y#m
advisory group 咨询组,顾问组 F;h^o !W7r
agency fee 代理费,代理费用 (w5cp!qW9J
aggregate 总计,合计为…… :yJ
([
alternation of document and record 变造文件和记录 XM*5I4V
alternative audit procedures 替代审计程序,备选审计程序 v1X[/\;U
amend 修改,修订 b7I0R;Zj
amortisation 摊销 9+s&|XS*
analytical capacity 分析能力 L?N-uocT
analytical procedures 分析性程序 9#&H'mG
annual financial statements 年度会计报表,年度财务报表 QRBx}!:NZ#
appendix 附录,附表 qQG? k~r
applicable 适用的 4;
CI<&
S
applicable laws and regulations 适用的法规 qGEp 6b H
application systems 应用系统 -l[$+Kw1S
apply consistently 一贯地执行,一贯地实施 nGYimRYO
appropriate 适当的,合适的; S7nx4c2xK~
征用,挪用 $qdynKK
appropriate authorization 适当的授权 >dm9YfQ
appropriateness of audit evidence 审计证据的适当性 <!UnH6J.b
approval 批准,核准 ~n%Lo3RiP
assertion (会计报表上的)认定;确认 1E&S{.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 C~@m6K
asset 资产,财产 Tq?Ai_
asset restructuring 资产重组 REK):(i7P
assignment of duties 职责的划分 y_Urzgm(
assistant 助理,助理人员 U4K ZPk
associated company 联属公司,联营公司 0zSz[;A
association 联合,结合;协会,社团 KA?%1s(kJ
assumption 假设,假定 h4|}BGO
at a given date 在某一特定时日 g0U?`;n$
attestation 鉴证,公证 Rk#'^}
attestation service 鉴证服务 (B\
UZb
audit adjustment 审计调整 jaKW[@<
audit areas 审计领域 @P75f5p}<
audit conclusion 审计结论 42"nbJ
audit effectiveness 审计效果 R5^6Kwu
audit efficiency 审计效率 Pvi2j&W84
audit engagement letter 审计业务约定书 .IdbaH
_a
audit evidence 审计证据 xRXvTNEg
audit fee 审计费 7_l
Wr
audit files 审计档案 iCg%$h
audit findings 审计中发现的事项 GPhhg
audit implementation stage 审计实施阶段 OQKg/1
audit mark 审计标识 7]T(=gg /
audit materiality 审计重要性 ux(~+<k
audit method 审计方法 Y)5O %@Rl
audit objective 审计目标,审计目的 0NZ'(qf~9
audit of financial statements 会计报表审计,财务报表审计 W&|?8%"l]
audit opinion 审计意见 MQN~I^v3
audit period 被审计期间,被审计年度 fK+E5~vQ
audit plan 审计计划 E wFq1~
audit planning 编制审计计划,制定审计计划,审计计划 }s<;YC
audit planning stage 审计计划阶段 i.)n#@M2
audit procedure 审计程序 "49dsKIOH
audit programme 审计程序表,具体审计计划 O$m &!J
audit report 审计报告 s_fe4K
audit report with a disclaimer of opinion 拒绝表示意见审计报告 z|%Pi J,
audit report with a qualified opinion 有保留意见的审计报告 m+s*Io{Ip
audit report with an adverse opinion 否定意见的审计报告 W7
Iy _>
audit report with dual dates 双重日期审计报告 xp95KxHHo
audit reporting stage 审计报告阶段 .qZz'Eq[
audit responsibility 审计责任 Zf!Q4a
"
audit results 审计结果 l$9k:#\FD
audit risk 审计风险 r.zgLZ}3&V
audit sampling 审计抽样 #.HnO_sK_
audit sampling techniques 审计抽样方法,审计抽样技术 &Y=~j?~Xm
audit strategies 审计策略 uE9,N$\L_
audit summary 审计总结,审计小结 hZ
e{Ri
audit team 审计小组 M3@qhEf?vk
audit test 审计测试 ( s4W&
audit trail 审计轨迹 >(igVaZ>
audit work 审计工作 e8xq`:4Y
audit working paper 审计工作底稿 ly*v|(S&
audited financial statement 审计会计报表,已审计财务报表 k@|px#k
q
Auditing Guidelines (the~) 审计规范指南 [ R+M .5
auditing standards 审计准则 r.#r!.6 q
audit-oriented working paper (审计)业务类工作底稿 1aRTvaGo
authorisation 授权 zE$HHY2ovi
authorisation of transaction 交易的授权 AJ*17w
availability 可获得性 h?SRX_
B !10/M
balance 余额;差额;平衡 zqNzWX
balance sheet 资产负债表 X0P +[.i
bank 银行 ]j/=
x2p
bank account 银行账户,银行户头 _h}(jEd!
bank statement 银行对账单 Y3:HQ0w`|
barter transaction 易货交易,以物换物交易 t}h(j|
basis of audit 审计依据 zytN leyc
basis of preparation (会计报表的)编制基础 IP#vfM
book of account 账目,账簿 e3CFW_p
borrowing 借款,贷款,借债 Sj(>G;
branch 分支,分支机构,分店 MW rhVn{R
brought forward (账户余额等的)承上年,承上期,承上页 >VIFQ\
budget 预算 (b#M4ho*f
building 建筑物;大楼 _yN5sLLyb
business conditions 业务情况,经营情况 :h34mNU
business licence (企业等的)营业执照 %+j/nA1%S
business relation 业务关系 Fh)xm* u(
!vu
-`u~86