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 @gf <%>
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 x30|0EHYl[
acceptability 可接受性,可接受程度 ]g oVQ'Y
acceptable level of detection risk 检查风险的可接受水平 .`J*l=u$
acceptance of engagement 接受委托 7.2 !g}E
accepting the engagement for the first time 首次接受委托 IQ~Anp^R
access to asset 对资产的接触 0;=]MEk?
according to 根据,依据,依照 sRcS-Yw[S
account balance 账户余额 &6Lh>n(
account for 对……进行会计处理,核算;解释 !nsr( 7X2
accounting 会计,会计学 A(BjU:D(Oj
accounting advisory serve 会计咨询服务 S{]3e-?
accounting firm 会计师事务所 ]w]BKpU=
accounting information 会计信息,会计资料 vmfFR
accounting period 会计期间 (M{wkQTO
accounting policies 会计政策 s-x1<+E(
accounting professional bodies 会计职业组织,会计职业团体 |t3}>+"?z
accounting records 会计记录 Y Kp@n8A
accounting responsibility 会计责任 =Y!.0)t;*
accounting service 会计服务 i88`W&tI{
accounting standards 会计准则 l6xqc,h!K
Accounting Standards for Business Enterprises 企业会计准则 'zMmJl}\vd
accounting system 会计系统 <j#IR
accounting treatment 会计处理 SbMRrWy
accuracy 准确性,精确性 3|G~_'`RLt
additional audit procedures 追加审计程序 "la0@/n
addressee 收件人,收信人 GuL0:,
Administration of State-owned Assets (the~) 国有资产管理局 P$AHw;n[R
administrative laws and regulations 行政法规 XPt>klf
adverse impact 不利影响,负面影响 HD$`ZV
adverse opinion 反对意见 t)k;5B`> &
advisory group 咨询组,顾问组 tId,Q>zH
agency fee 代理费,代理费用 Tb:'M:dM"
aggregate 总计,合计为…… #jj(S\WY
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 rXTdhw?+
amend 修改,修订 ?aTC+\=
amortisation 摊销 -{
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analytical capacity 分析能力 B"*PBJuOA
analytical procedures 分析性程序 ?,hGKSC
annual financial statements 年度会计报表,年度财务报表 h.- o$+Sa
appendix 附录,附表 /Q#eP m
applicable 适用的 |6Iw\YU
applicable laws and regulations 适用的法规 6*>vie
application systems 应用系统 /9P7;1?
apply consistently 一贯地执行,一贯地实施 %){/O}I]>
appropriate 适当的,合适的; P^lRJB<$Q
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appropriate authorization 适当的授权 t0:~BYXu
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 !l.^]|
assertion (会计报表上的)认定;确认 k4:=y9`R}$
assessed level of control risk 对控制风险的评估,控制风险的评估水平 '?{L
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asset 资产,财产 8zJye6f;l
asset restructuring 资产重组 C^U>{jf !
assignment of duties 职责的划分 =PjdL32
assistant 助理,助理人员 S|yDGT1
associated company 联属公司,联营公司 y=SpIbn{
association 联合,结合;协会,社团 7vGAuTfi/@
assumption 假设,假定 qCm%};yt
at a given date 在某一特定时日 .0X 5Vy
attestation 鉴证,公证 G(hnrRxn
attestation service 鉴证服务 nAj +HLO
audit adjustment 审计调整 8N#.@\'kz.
audit areas 审计领域 iy_3#x5>
audit conclusion 审计结论 a][T
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audit effectiveness 审计效果 :FS~T[C;
audit efficiency 审计效率 1x+w|h
audit engagement letter 审计业务约定书 6-
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audit evidence 审计证据 "88<{x L
audit fee 审计费 \[B#dw#
audit files 审计档案 BBl9<ne$
audit findings 审计中发现的事项 S^i<_?nwg
audit implementation stage 审计实施阶段 H}1XK|K3#H
audit mark 审计标识 ^Ri
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audit materiality 审计重要性 ET6}V"UD
audit method 审计方法 cI<T/~P
audit objective 审计目标,审计目的 5* ~EdT
audit of financial statements 会计报表审计,财务报表审计 Et)j6xz/F
audit opinion 审计意见 s=#[>^?
audit period 被审计期间,被审计年度 D;DI8.4`N
audit plan 审计计划 P2U [PO
audit planning 编制审计计划,制定审计计划,审计计划 -li;w
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audit planning stage 审计计划阶段 5VLC\QgK^
audit procedure 审计程序 x$bCbg
audit programme 审计程序表,具体审计计划 ^p\n/#B
audit report 审计报告 DwXSlsN3v
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 xw1n;IO4
audit report with an adverse opinion 否定意见的审计报告 6bbzgULl
audit report with dual dates 双重日期审计报告 K7
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audit reporting stage 审计报告阶段 gvxOo#8]
audit responsibility 审计责任 vH?3UW
audit results 审计结果 ^JB5-EtL(
audit risk 审计风险 dJmr!bN\;
audit sampling 审计抽样 <r8s=<:
audit sampling techniques 审计抽样方法,审计抽样技术 uup>WW
audit strategies 审计策略 ~NwX,-ri
audit summary 审计总结,审计小结 F8*P/<P1cK
audit team 审计小组 {
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audit test 审计测试 X]Ma:1+
audit trail 审计轨迹 T`Qg+Q$
audit work 审计工作 p+{*&Hm5
audit working paper 审计工作底稿 &8Oy *'
audited financial statement 审计会计报表,已审计财务报表 xJE26i
Auditing Guidelines (the~) 审计规范指南 Ky[-ZQQo=5
auditing standards 审计准则 :k oXS
audit-oriented working paper (审计)业务类工作底稿 pQBhheiM
authorisation 授权 ?Ns aZ
authorisation of transaction 交易的授权 CDRz3Hu U
availability 可获得性 )Yw m_f-N
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balance 余额;差额;平衡 inv 5>OeG
balance sheet 资产负债表 FZJ sZeO
bank 银行 kQ
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bank account 银行账户,银行户头 dWDf(SS
bank statement 银行对账单 os`#:Ao5
barter transaction 易货交易,以物换物交易 c_.4~>qw
basis of audit 审计依据 U P e@>
basis of preparation (会计报表的)编制基础 H=>;Mj
book of account 账目,账簿 c
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borrowing 借款,贷款,借债 sQr
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branch 分支,分支机构,分店 '0E^th#u-0
brought forward (账户余额等的)承上年,承上期,承上页 %0^taA
budget 预算 >{w"aJ" F
building 建筑物;大楼 `1U?^9Nf
business conditions 业务情况,经营情况 p?4h2`P
business licence (企业等的)营业执照 4qLH3I[Y
business relation 业务关系 ){ ,v&[
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