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 %Sr/'7 K
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审计词汇英汉对照 ~CgKU8
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ability to continue as a going concern 持续经营能力 6:O3>'n
acceptability 可接受性,可接受程度 $_CE!_G&)
acceptable level of detection risk 检查风险的可接受水平 bwR_ uF
acceptance of engagement 接受委托 M9'Qs m
accepting the engagement for the first time 首次接受委托 \>0%E{CR
access to asset 对资产的接触 2`hc0
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according to 根据,依据,依照 9?a-1
account balance 账户余额 "| 0g 1rd
account for 对……进行会计处理,核算;解释 83~
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accounting 会计,会计学 mX3~rK>@~
accounting advisory serve 会计咨询服务 =+9.X8SP
accounting firm 会计师事务所 \g<9_
accounting information 会计信息,会计资料
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accounting period 会计期间 /HbxY
accounting policies 会计政策 ~WXT0-,
accounting professional bodies 会计职业组织,会计职业团体 ngJi;9X8*t
accounting records 会计记录 c`}-i6
accounting responsibility 会计责任 MF:]J
accounting service 会计服务 N=FU>qbz
accounting standards 会计准则 |g<1n
Accounting Standards for Business Enterprises 企业会计准则 ~nJcHJ1nb4
accounting system 会计系统 Se h[".l
accounting treatment 会计处理
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accuracy 准确性,精确性 VP[-BK[
additional audit procedures 追加审计程序 GWo^hIfJ
addressee 收件人,收信人 8}9|hT;
Administration of State-owned Assets (the~) 国有资产管理局 r2A%.bL#
administrative laws and regulations 行政法规 MDn+K#p
adverse impact 不利影响,负面影响 ^*.S7.;2o
adverse opinion 反对意见 .J:04t1
advisory group 咨询组,顾问组 ?&$??r^i
agency fee 代理费,代理费用 09z%y[z
aggregate 总计,合计为…… k
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alternation of document and record 变造文件和记录 ,FR
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alternative audit procedures 替代审计程序,备选审计程序 *fyC@fI>
amend 修改,修订 *#+e_)d
amortisation 摊销 qj*IKS
analytical capacity 分析能力 W/_=S+C
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analytical procedures 分析性程序 Lt ;!q b.
annual financial statements 年度会计报表,年度财务报表 &2IrST{d:V
appendix 附录,附表 @i'24Q[6
applicable 适用的 EWuuNf
applicable laws and regulations 适用的法规 Y@x }b{3
application systems 应用系统 9Fb|B
apply consistently 一贯地执行,一贯地实施 ^
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appropriate 适当的,合适的; "#bL/b'{
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appropriate authorization 适当的授权 hz#S b~g
appropriateness of audit evidence 审计证据的适当性 .
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approval 批准,核准 vlYDhjZk#
assertion (会计报表上的)认定;确认 ?^]29p_
assessed level of control risk 对控制风险的评估,控制风险的评估水平 t}m6];
asset 资产,财产 0tbximmDb
asset restructuring 资产重组 <hlH@[7!
assignment of duties 职责的划分 9F+i+(\,b
assistant 助理,助理人员 XrR@cDNx{
associated company 联属公司,联营公司 )o!y7MTl
association 联合,结合;协会,社团 ,4dES|)sP
assumption 假设,假定 @Dc?fyY*o<
at a given date 在某一特定时日 0v6(A4Y
attestation 鉴证,公证 v&g(6~b_>
attestation service 鉴证服务 2q}M1-^
audit adjustment 审计调整 9>~UqP9
audit areas 审计领域 48X;
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audit conclusion 审计结论 r~q*E'n
audit effectiveness 审计效果 tln*
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audit efficiency 审计效率 &8!*u3
audit engagement letter 审计业务约定书 ZUGuV@&-T
audit evidence 审计证据 6GVj13Nr
audit fee 审计费 2yqm$i9C
audit files 审计档案 'G1~\CT
audit findings 审计中发现的事项 L \0nO i
audit implementation stage 审计实施阶段 2`4'Y.Qf
audit mark 审计标识 &sbA:xZBA
audit materiality 审计重要性 x17cMfCH%
audit method 审计方法 l!Q |]-.@
audit objective 审计目标,审计目的 #fg RF
audit of financial statements 会计报表审计,财务报表审计 {XYv&K
audit opinion 审计意见 Y9F78
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audit period 被审计期间,被审计年度 S.o 9AUv9
audit plan 审计计划 hDc,#~!
audit planning 编制审计计划,制定审计计划,审计计划 pQ0yZpN%;
audit planning stage 审计计划阶段 lhZWL}l
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 .<JD'%?"
audit report 审计报告 J;+AG^U<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 77/&M^0
audit report with a qualified opinion 有保留意见的审计报告 `5}XmSJ?5
audit report with an adverse opinion 否定意见的审计报告 i9}n\r0=c
audit report with dual dates 双重日期审计报告 $q#|B3N%
audit reporting stage 审计报告阶段 [uOW
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audit responsibility 审计责任 7aTo!T
audit results 审计结果 5A]IiX4Z
audit risk 审计风险 9:0JWW^so
audit sampling 审计抽样 <qH>[\
audit sampling techniques 审计抽样方法,审计抽样技术 ;w1?EdaO
audit strategies 审计策略 u?[P@_i<
audit summary 审计总结,审计小结 xQs2)
audit team 审计小组 =8OPjcX.V
audit test 审计测试 .Ajs0 T2
audit trail 审计轨迹 "Yw-1h`fR
audit work 审计工作 cWIX!tc8
audit working paper 审计工作底稿 ,lm.~% }P*
audited financial statement 审计会计报表,已审计财务报表 k)\Yl`4au
Auditing Guidelines (the~) 审计规范指南 GRz`fO
auditing standards 审计准则 N>;"r]Rl"
audit-oriented working paper (审计)业务类工作底稿 <~# ZtD$G
authorisation 授权 PQAN ,d
authorisation of transaction 交易的授权 >
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availability 可获得性 ;;BQuG
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balance 余额;差额;平衡 SZJ~ktXC-V
balance sheet 资产负债表 cw#p!mOi~
bank 银行 Mj5=t:MI
bank account 银行账户,银行户头 m;o \.s
bank statement 银行对账单 E@QsuS2&
barter transaction 易货交易,以物换物交易 ^!H8"CdC3
basis of audit 审计依据 -Zfzl`r
basis of preparation (会计报表的)编制基础 5}gcJjz
book of account 账目,账簿 M`HXUA4
borrowing 借款,贷款,借债 Nb\4Mv`
branch 分支,分支机构,分店 Q%~b(4E^7P
brought forward (账户余额等的)承上年,承上期,承上页 H@2JL.(k
budget 预算 >L#&L?#
building 建筑物;大楼
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business conditions 业务情况,经营情况 7dI+aJ
business licence (企业等的)营业执照 k{Yj!C>
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business relation 业务关系 g<oSTAw
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