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 :0{AP_tvcC
w:n(pLc<
审计词汇英汉对照 *-+C<2"
+~@7"
|d
A xMLrLXy
3KR2TcT#{
JHHb |
ability to continue as a going concern 持续经营能力 F1zT )wW
acceptability 可接受性,可接受程度 rUGZjLIGqz
acceptable level of detection risk 检查风险的可接受水平 g52 1Wdtnn
acceptance of engagement 接受委托 rGGS]^
accepting the engagement for the first time 首次接受委托 elNB7%Y/
access to asset 对资产的接触 g6HphRJ5s
according to 根据,依据,依照 5^bh
.uF
account balance 账户余额 o$*bm6o
account for 对……进行会计处理,核算;解释 USH@:c#t
accounting 会计,会计学 7
cy+Nz
accounting advisory serve 会计咨询服务 dVij <! Lu
accounting firm 会计师事务所 8|fLe\"
accounting information 会计信息,会计资料 )j$b9ZBk
accounting period 会计期间 jt0H5-x
accounting policies 会计政策 B!$V\Gs
accounting professional bodies 会计职业组织,会计职业团体 CD*f4I#d
accounting records 会计记录 't||F1X~J
accounting responsibility 会计责任 AEi WL.*.
accounting service 会计服务 2(@LRl>:
accounting standards 会计准则 h2im
sjf
Accounting Standards for Business Enterprises 企业会计准则 >aNbp
accounting system 会计系统 8ct
+?-3g
accounting treatment 会计处理
zjZ;xn
accuracy 准确性,精确性 ~NTDG
additional audit procedures 追加审计程序 {Q}!NkF1
addressee 收件人,收信人 #p']-No
Administration of State-owned Assets (the~) 国有资产管理局 b\<lNE!L
administrative laws and regulations 行政法规 gK&5HTo
adverse impact 不利影响,负面影响 3RBpbTNWp
adverse opinion 反对意见 TsoCW]h
advisory group 咨询组,顾问组 ){?mKB5
agency fee 代理费,代理费用 1jR=h7^=
aggregate 总计,合计为…… ~Rx~g
alternation of document and record 变造文件和记录 l"2^S6vU
alternative audit procedures 替代审计程序,备选审计程序 gPF}aaB6
amend 修改,修订 Fr938q6^-
amortisation 摊销 4f_ZY5=
analytical capacity 分析能力 a/wUeW
analytical procedures 分析性程序 B<vvsp\X
annual financial statements 年度会计报表,年度财务报表 (CKhY~,/u
appendix 附录,附表 *
ePDc'
applicable 适用的 44<9zHK
applicable laws and regulations 适用的法规 yf0vR%,\
application systems 应用系统 C}dKbs^g|
apply consistently 一贯地执行,一贯地实施 jV(xYA3
appropriate 适当的,合适的; SaX,^_GY
征用,挪用 ~*,Ddwr0a
appropriate authorization 适当的授权 +xoyKP!
appropriateness of audit evidence 审计证据的适当性 IN]`
lJ
approval 批准,核准 }.fZy&_
assertion (会计报表上的)认定;确认 E7d~#
assessed level of control risk 对控制风险的评估,控制风险的评估水平 AQJ|^'%
asset 资产,财产 a+4`}:KA#
asset restructuring 资产重组 f}evw K[S
assignment of duties 职责的划分 _RA{SO
assistant 助理,助理人员 F)[XIY&2/
associated company 联属公司,联营公司 A1#4nkkc9
association 联合,结合;协会,社团 i}
NkHEK
assumption 假设,假定 Zpn*XG
at a given date 在某一特定时日 kx;xO>dC
attestation 鉴证,公证 sK""
attestation service 鉴证服务 \UkNE5
audit adjustment 审计调整 e{qp!N1!
audit areas 审计领域 PU]7c2.y
audit conclusion 审计结论 jWO&SW so
audit effectiveness 审计效果 T_5*iwI
audit efficiency 审计效率 XC+F! R
audit engagement letter 审计业务约定书 @M1yBN
audit evidence 审计证据 H`+]dXLB
audit fee 审计费 &"~,V6,q
audit files 审计档案 2ZTyo7P
audit findings 审计中发现的事项 =Ov;'MC
audit implementation stage 审计实施阶段 82^
z-t{
audit mark 审计标识 ZYl-p]\*y
audit materiality 审计重要性
Xv?
S
audit method 审计方法 l"~h1xk~
audit objective 审计目标,审计目的 &kr_CP:;
audit of financial statements 会计报表审计,财务报表审计 W_e-7=6
audit opinion 审计意见 j:de}!w
c
audit period 被审计期间,被审计年度 kG|>_5
audit plan 审计计划 9:}RlL+cOk
audit planning 编制审计计划,制定审计计划,审计计划 1A)wbH)
audit planning stage 审计计划阶段 b3y,4ke"
audit procedure 审计程序 (|ct`KU0#
audit programme 审计程序表,具体审计计划 {=pP`HD0
audit report 审计报告
bSeL"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 g# 9*bF
audit report with a qualified opinion 有保留意见的审计报告 ~PH1|h6
audit report with an adverse opinion 否定意见的审计报告 w'5dk3$"
audit report with dual dates 双重日期审计报告 .H[
Lo>
audit reporting stage 审计报告阶段 <Vr]2mw
audit responsibility 审计责任 8+g|>{Vov
audit results 审计结果 nCSd:1DY
audit risk 审计风险
^}Dv$\;6
audit sampling 审计抽样 LzEE]i
audit sampling techniques 审计抽样方法,审计抽样技术
iC5JU&l
audit strategies 审计策略 v0H>iKh7
audit summary 审计总结,审计小结 ~YT>:Np
audit team 审计小组 &a2V-|G',
audit test 审计测试 8YJqM,t5)
audit trail 审计轨迹 kHo;9j-U
audit work 审计工作 nHhD<a!
audit working paper 审计工作底稿 Y+PvL|`O
audited financial statement 审计会计报表,已审计财务报表 8'g*}[
Auditing Guidelines (the~) 审计规范指南 ]mJAKycE%
auditing standards 审计准则 e)
/u>I
audit-oriented working paper (审计)业务类工作底稿 zvQ^f@lq2
authorisation 授权 {*5;:QnT
authorisation of transaction 交易的授权 Tr}$Pb1
availability 可获得性 yrK--
C8
B 3Oig/KZ
balance 余额;差额;平衡 NGb!7Mu9
balance sheet 资产负债表 W0uM?J\O
bank 银行 4{;8 ]/.a
bank account 银行账户,银行户头 (>Q9jNW
bank statement 银行对账单 i5~ /+~
barter transaction 易货交易,以物换物交易 C}DG'z9
basis of audit 审计依据 qzU2H
basis of preparation (会计报表的)编制基础 TF}4X;3Dsy
book of account 账目,账簿 PUFW^"L
V
borrowing 借款,贷款,借债 !\D]\|Bo
branch 分支,分支机构,分店 Pi]s<3PL
brought forward (账户余额等的)承上年,承上期,承上页 7gR;
budget 预算
"ppb%=
building 建筑物;大楼 qNQ3(1xW
business conditions 业务情况,经营情况 DHu jpZXQ
business licence (企业等的)营业执照 uK&wS#uY
business relation 业务关系 9|kEq>d
smLDm