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 z^Q'GBoBA
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审计词汇英汉对照 7Q
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ability to continue as a going concern 持续经营能力 !oLn=
acceptability 可接受性,可接受程度 UBvp32p
acceptable level of detection risk 检查风险的可接受水平 t;O)
acceptance of engagement 接受委托 OV>&`puL
accepting the engagement for the first time 首次接受委托 &(F
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access to asset 对资产的接触 ?HEqv$
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according to 根据,依据,依照 $ {yct
account balance 账户余额 HB07 n4 |
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 1HJ:
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accounting advisory serve 会计咨询服务 7*:zN
accounting firm 会计师事务所 AGhenDNV
accounting information 会计信息,会计资料 =~^b
accounting period 会计期间 -YoL.`s1
accounting policies 会计政策 'Waazk[@O
accounting professional bodies 会计职业组织,会计职业团体 I16FVdUun4
accounting records 会计记录 -H|
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accounting responsibility 会计责任 1v@#b@NXM7
accounting service 会计服务 xJq|,":gj
accounting standards 会计准则 dwj?;
Accounting Standards for Business Enterprises 企业会计准则 ]ua3I}_B6v
accounting system 会计系统 ]HKt7 %,
accounting treatment 会计处理 RQ+, 7Ir
accuracy 准确性,精确性 2D\pt
additional audit procedures 追加审计程序 ZR>BK,
addressee 收件人,收信人 Nc[@QC{
Administration of State-owned Assets (the~) 国有资产管理局 ~id6^#&>
administrative laws and regulations 行政法规 '|}A/`
adverse impact 不利影响,负面影响 #~0N
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adverse opinion 反对意见 \aSP7DzqQ
advisory group 咨询组,顾问组 p1N}2]e
agency fee 代理费,代理费用 =NB[jQ :(
aggregate 总计,合计为…… -jH|L{Iyq}
alternation of document and record 变造文件和记录 +Z`=iia>
alternative audit procedures 替代审计程序,备选审计程序 R'B
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amend 修改,修订 1NYR8W]2
amortisation 摊销 K3&xe(
analytical capacity 分析能力 $5nMD=
analytical procedures 分析性程序 hBgE%#`s
annual financial statements 年度会计报表,年度财务报表 }YwaN'3p!
appendix 附录,附表 ?sfqg gi
applicable 适用的 B,b8\\^k|
applicable laws and regulations 适用的法规 1tuvJ+`{
application systems 应用系统 `}X3f#eO&
apply consistently 一贯地执行,一贯地实施 N8A)lYT]_u
appropriate 适当的,合适的; v,4{:y]p
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appropriate authorization 适当的授权 6w.E Sm
appropriateness of audit evidence 审计证据的适当性 R hWQ:l]
approval 批准,核准 }'[>~&/"
assertion (会计报表上的)认定;确认 EQ%o oAb8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 8Vu@awz{L
asset 资产,财产
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asset restructuring 资产重组 *85N_+Wv!
assignment of duties 职责的划分 ^PG"
assistant 助理,助理人员 -()WTdIy
associated company 联属公司,联营公司 96WzgHPWo
association 联合,结合;协会,社团 >$q
assumption 假设,假定 7_~ A*LM
at a given date 在某一特定时日 ^*.
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attestation 鉴证,公证 !GOaBs
attestation service 鉴证服务 @
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audit adjustment 审计调整 v l"8Oi*r^
audit areas 审计领域 4m*)("H
audit conclusion 审计结论 )uqzu%T
audit effectiveness 审计效果 v9(5HY
audit efficiency 审计效率 O|Uz)Y94
audit engagement letter 审计业务约定书 (p]FI# y
audit evidence 审计证据 0E.N3
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audit fee 审计费 B{Q}^Mcxy
audit files 审计档案 e5_Hmuk|
audit findings 审计中发现的事项 XgxE M1(
audit implementation stage 审计实施阶段 _CD~5EA:
audit mark 审计标识 %
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audit materiality 审计重要性 M}]
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audit method 审计方法 !h?HfpYv
audit objective 审计目标,审计目的 U4XW
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audit of financial statements 会计报表审计,财务报表审计 vF\>;pcT
audit opinion 审计意见 RELNWr
audit period 被审计期间,被审计年度 o30C\
audit plan 审计计划 Q68~D.V%r
audit planning 编制审计计划,制定审计计划,审计计划 Q,?_;,I}
audit planning stage 审计计划阶段 ]V"P
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audit procedure 审计程序 0%%1:W-
audit programme 审计程序表,具体审计计划 St5;X&Q
audit report 审计报告 _k:8ib2TQ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 77\+V 0cF
audit report with a qualified opinion 有保留意见的审计报告 }rQ Qe:{]B
audit report with an adverse opinion 否定意见的审计报告 pRQ7rT',v
audit report with dual dates 双重日期审计报告 KL \>-
audit reporting stage 审计报告阶段 .7Mf(1:
audit responsibility 审计责任 2 "&GH1
audit results 审计结果 gIo\^ktW
audit risk 审计风险 h@RpS8!Bi
audit sampling 审计抽样 @$
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audit sampling techniques 审计抽样方法,审计抽样技术 kf@JEcKV
audit strategies 审计策略 I\*6
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audit summary 审计总结,审计小结 qU26i"GHp
audit team 审计小组 =g+}4P
audit test 审计测试 4,y7a=qf3
audit trail 审计轨迹 suE K;Bk9
audit work 审计工作 X>I3N?5
audit working paper 审计工作底稿 lu
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audited financial statement 审计会计报表,已审计财务报表 AJyNlQ
Auditing Guidelines (the~) 审计规范指南 7z?;z<VJ
auditing standards 审计准则 p]L]=-(qI
audit-oriented working paper (审计)业务类工作底稿 O)jD2X?
authorisation 授权 tz;3
authorisation of transaction 交易的授权 l'I:0a
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availability 可获得性 sVx
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balance 余额;差额;平衡 mZ71_4X#
balance sheet 资产负债表 GDSV:]hL
bank 银行 Vh~h
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bank account 银行账户,银行户头 Pn!~U] A$%
bank statement 银行对账单 ?R]`M_^&u!
barter transaction 易货交易,以物换物交易 um%_kX
basis of audit 审计依据 N
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basis of preparation (会计报表的)编制基础 2E }vuw=c
book of account 账目,账簿 `D
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borrowing 借款,贷款,借债 "t^v;?4
branch 分支,分支机构,分店 <0d2{RQ;
brought forward (账户余额等的)承上年,承上期,承上页 i q`}c
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budget 预算 _(-jk4 L
building 建筑物;大楼 nI6gd%C
business conditions 业务情况,经营情况 =~
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business licence (企业等的)营业执照 Y
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business relation 业务关系 i"&FW&W
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