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 ! $mY.uu
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审计词汇英汉对照 ,gk'8]
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ability to continue as a going concern 持续经营能力 0p[k7W u
acceptability 可接受性,可接受程度 4G:~|N.{p
acceptable level of detection risk 检查风险的可接受水平 ]h1.1@ >xc
acceptance of engagement 接受委托 Fc[vs52
accepting the engagement for the first time 首次接受委托 qN1fWU#$
access to asset 对资产的接触 +x{o
according to 根据,依据,依照 ]v}W9{sY
account balance 账户余额 oU,8?(}'~
account for 对……进行会计处理,核算;解释 syLdm3d|
accounting 会计,会计学 ##''d||u
accounting advisory serve 会计咨询服务 e46`"}r
accounting firm 会计师事务所 <D:q
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accounting information 会计信息,会计资料
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accounting period 会计期间 .! <yTh
accounting policies 会计政策 9h+Hd&=
accounting professional bodies 会计职业组织,会计职业团体 j5R0e}/r
accounting records 会计记录 l'4 <^q
accounting responsibility 会计责任 Uu8ayN j
accounting service 会计服务 [xY-=-T*4
accounting standards 会计准则 |WS@q'
Accounting Standards for Business Enterprises 企业会计准则 ;39a`
accounting system 会计系统 G*EF_N.G0
accounting treatment 会计处理 xU%]G.k
accuracy 准确性,精确性 @ NDcO,]
additional audit procedures 追加审计程序 8F<|.V;
addressee 收件人,收信人 g$C]ln>"9m
Administration of State-owned Assets (the~) 国有资产管理局 uQbag]&
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administrative laws and regulations 行政法规 |APOTQV
adverse impact 不利影响,负面影响 075IW"p'
adverse opinion 反对意见 c.1gQy$}|
advisory group 咨询组,顾问组 p:b{>lM
agency fee 代理费,代理费用 v+x rnz
aggregate 总计,合计为…… `D=OEc
alternation of document and record 变造文件和记录 ~pp<
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alternative audit procedures 替代审计程序,备选审计程序 k(tB+k!vH\
amend 修改,修订 hd9~Zw]V
amortisation 摊销 1H.;r(c
analytical capacity 分析能力 =Bc{0p*
analytical procedures 分析性程序 L"vk ^>E6
annual financial statements 年度会计报表,年度财务报表 'LG\]h>+)
appendix 附录,附表 Zs}h>$E5_B
applicable 适用的 !XjZt
applicable laws and regulations 适用的法规 NG3:=
application systems 应用系统 m Qx1co
apply consistently 一贯地执行,一贯地实施 yqK_|7I+
appropriate 适当的,合适的; &S
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appropriate authorization 适当的授权 +%[,
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appropriateness of audit evidence 审计证据的适当性 WwoT~O8R
approval 批准,核准 Yur}<>`(
assertion (会计报表上的)认定;确认 82r{V:NCK)
assessed level of control risk 对控制风险的评估,控制风险的评估水平 s\3]0n9
asset 资产,财产 + AjV0 #n
asset restructuring 资产重组 g,*fpk
assignment of duties 职责的划分 4e\w C
assistant 助理,助理人员 Ow1+zltgj-
associated company 联属公司,联营公司 ]3|h6KWq
association 联合,结合;协会,社团 r9(c<E?,h
assumption 假设,假定 cahlYv'
at a given date 在某一特定时日 J
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attestation 鉴证,公证 S
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attestation service 鉴证服务 G+sB/l"
audit adjustment 审计调整 _"D J|j
audit areas 审计领域 S.iUi
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audit conclusion 审计结论 9`/ywt3Y
audit effectiveness 审计效果 qooTRqc#,
audit efficiency 审计效率 VIGLl'8p
audit engagement letter 审计业务约定书
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audit evidence 审计证据 Q ijO%)
audit fee 审计费 q4@+Pi)
audit files 审计档案 NI:OL
audit findings 审计中发现的事项 R.*
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audit implementation stage 审计实施阶段 8Dxg6>
audit mark 审计标识 <MO40MP
audit materiality 审计重要性 d_:tiHw$
audit method 审计方法 .ozBa778u
audit objective 审计目标,审计目的 .'+JA:3R
audit of financial statements 会计报表审计,财务报表审计 S=<
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audit opinion 审计意见 nWYfe-zQxg
audit period 被审计期间,被审计年度 nx`W!|g$`
audit plan 审计计划 {hO|{vz
audit planning 编制审计计划,制定审计计划,审计计划 LM"b%
audit planning stage 审计计划阶段 4u|6^wu.I
audit procedure 审计程序 &SZAe/3+
audit programme 审计程序表,具体审计计划 -"^"& )
audit report 审计报告 R. ryy
audit report with a disclaimer of opinion 拒绝表示意见审计报告 23;\l
audit report with a qualified opinion 有保留意见的审计报告 OB(~zUe.R
audit report with an adverse opinion 否定意见的审计报告 WpI5C,3Z!l
audit report with dual dates 双重日期审计报告 m^0*k|9+G
audit reporting stage 审计报告阶段 c7?|Tipc
audit responsibility 审计责任 _mQ~[}y+?
audit results 审计结果 Um/ g&k
audit risk 审计风险 w+%p4VkA<r
audit sampling 审计抽样 aeLIs SEx
audit sampling techniques 审计抽样方法,审计抽样技术 B%[#["Ol
audit strategies 审计策略 Q3)[
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audit summary 审计总结,审计小结 rA_r$X
audit team 审计小组 '+^XL
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audit test 审计测试 2qj0iRH#N<
audit trail 审计轨迹 0B`rTLwB
audit work 审计工作 /oM&29 jy
audit working paper 审计工作底稿 8p~[8}
audited financial statement 审计会计报表,已审计财务报表 u*Y!=IT
Auditing Guidelines (the~) 审计规范指南 wE <PXBl\b
auditing standards 审计准则 X~; *zYd5
audit-oriented working paper (审计)业务类工作底稿 <C*%N;F5R
authorisation 授权 -Xgup,}?
authorisation of transaction 交易的授权 %s%e5hU
availability 可获得性 6Vu??
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balance 余额;差额;平衡 Zr\G=0`
balance sheet 资产负债表 a5
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bank 银行 7.^1I7O
bank account 银行账户,银行户头 $/JnYkL{m
bank statement 银行对账单 97!VH>MX
barter transaction 易货交易,以物换物交易 !.{{QwZ
basis of audit 审计依据 f V/
basis of preparation (会计报表的)编制基础 zgpvI~Ck
book of account 账目,账簿 TU8K\;l]
borrowing 借款,贷款,借债 );F
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branch 分支,分支机构,分店 ZcN%F)htm
brought forward (账户余额等的)承上年,承上期,承上页 QF_K^(
budget 预算 v[y|E;B
building 建筑物;大楼 g5&,l
business conditions 业务情况,经营情况 <J1$s_^`
business licence (企业等的)营业执照 U./1OZ&
business relation 业务关系 5th\_n}N2/
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