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 jZkc
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审计词汇英汉对照 kD;pj3o&"2
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ability to continue as a going concern 持续经营能力 t>?tWSNf
acceptability 可接受性,可接受程度 p)iEwl}!j
acceptable level of detection risk 检查风险的可接受水平 ]7K2S{/o{
acceptance of engagement 接受委托 9-{=m+|b
accepting the engagement for the first time 首次接受委托 8aW El%
access to asset 对资产的接触 n }A!a
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according to 根据,依据,依照 J=$\-
account balance 账户余额 54z.@BJhE
account for 对……进行会计处理,核算;解释 }kr?+)wB
accounting 会计,会计学 /<8y>
accounting advisory serve 会计咨询服务 &5R|{',(Y
accounting firm 会计师事务所 a=j'G]=
accounting information 会计信息,会计资料 UWKgf? _
accounting period 会计期间 RfTGTz@H
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 =
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accounting records 会计记录 JJtx `@Bc
accounting responsibility 会计责任 1
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accounting service 会计服务 /o m++DxV
accounting standards 会计准则 gHstdp_3
Accounting Standards for Business Enterprises 企业会计准则 -GCo`PR?b
accounting system 会计系统 BXYH&2]Q
accounting treatment 会计处理 0Z6geBMc
accuracy 准确性,精确性 thJ~*
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additional audit procedures 追加审计程序 sNo8o1Hby
addressee 收件人,收信人 ]1<
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Administration of State-owned Assets (the~) 国有资产管理局 3*=0`}jMJ
administrative laws and regulations 行政法规 18Y#=uH}
adverse impact 不利影响,负面影响 gd*Gn"
adverse opinion 反对意见 mvZ#FF1,J
advisory group 咨询组,顾问组 s b;q)Rh
agency fee 代理费,代理费用 Q&I`uS=
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aggregate 总计,合计为…… kzRJzJq uP
alternation of document and record 变造文件和记录 \|S!g
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alternative audit procedures 替代审计程序,备选审计程序 ^HJ?k:u
amend 修改,修订 \\FT.e6
amortisation 摊销 /gZyl|kdy
analytical capacity 分析能力 R);Hd1G
analytical procedures 分析性程序 )|lxzlk
annual financial statements 年度会计报表,年度财务报表 ZKrLp8l\
appendix 附录,附表 'V]&X.=zC
applicable 适用的 _2!8,MX
applicable laws and regulations 适用的法规 ]oB~8d
application systems 应用系统 O9sEaVX
apply consistently 一贯地执行,一贯地实施 8XB[CbO
appropriate 适当的,合适的; Q<
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征用,挪用 |]*3En:
appropriate authorization 适当的授权 k9;^|Cm
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appropriateness of audit evidence 审计证据的适当性 l&qnqmW
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approval 批准,核准 06S
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assertion (会计报表上的)认定;确认 fu^W# "{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1g{Pe`G,
asset 资产,财产 (jc& Fk
asset restructuring 资产重组 m [B#k$
assignment of duties 职责的划分 wu)+n\mt'
assistant 助理,助理人员 Ku75YFO,5
associated company 联属公司,联营公司 hGz_F/
association 联合,结合;协会,社团 =n5'~1?X?
assumption 假设,假定 :u14_^
at a given date 在某一特定时日 U-I,Q+[C[^
attestation 鉴证,公证 @x}"aJgl
attestation service 鉴证服务 G@k]rwub
audit adjustment 审计调整 -r={P_E6
audit areas 审计领域 y QW7ng7D0
audit conclusion 审计结论 -!j6&
audit effectiveness 审计效果 x=oV
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audit efficiency 审计效率 -&5YRfr!
audit engagement letter 审计业务约定书 KC6Cg?y^
audit evidence 审计证据 _
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audit fee 审计费 +i&<`ov
audit files 审计档案 0X=F(,>9
audit findings 审计中发现的事项 ec&/a2M
audit implementation stage 审计实施阶段 |
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audit mark 审计标识 6Wu*zY_+
audit materiality 审计重要性 UTD_rQ
audit method 审计方法 Wo1xZZ
audit objective 审计目标,审计目的 m2j&0z
audit of financial statements 会计报表审计,财务报表审计 /;*_[g5*i
audit opinion 审计意见 kFn/dQ4|
audit period 被审计期间,被审计年度 I=y7$+7%
audit plan 审计计划 KewW8H~tb
audit planning 编制审计计划,制定审计计划,审计计划 [7Lr"
audit planning stage 审计计划阶段 [eX
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audit procedure 审计程序 m\6/:~qWW
audit programme 审计程序表,具体审计计划 C^J<qq&
audit report 审计报告 =,6H2ew
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [.gk{>
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audit report with a qualified opinion 有保留意见的审计报告 "v8p<JfB`
audit report with an adverse opinion 否定意见的审计报告 nkW})Ly
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audit report with dual dates 双重日期审计报告 : ky`)F`
audit reporting stage 审计报告阶段 ?=? _32O
audit responsibility 审计责任 g#J`7n
audit results 审计结果 }
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audit risk 审计风险 +
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audit sampling 审计抽样 'C1l
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audit sampling techniques 审计抽样方法,审计抽样技术 iW5cEI%tb
audit strategies 审计策略 &93{>caf+
audit summary 审计总结,审计小结 $DY#04Je\=
audit team 审计小组 -S'KxC
audit test 审计测试 F]\
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audit trail 审计轨迹 tT}b_r7h(1
audit work 审计工作 1BSd9Ydj
audit working paper 审计工作底稿 ABWn49c.
audited financial statement 审计会计报表,已审计财务报表 mUBy*.
Auditing Guidelines (the~) 审计规范指南 Er;/zxg9p
auditing standards 审计准则 a:BW*Hy{\
audit-oriented working paper (审计)业务类工作底稿 ^A$=6=CX
authorisation 授权 {^N,=m\
authorisation of transaction 交易的授权 UA>=#
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availability 可获得性 (` *BZ_
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balance 余额;差额;平衡 >y3FU1w5d
balance sheet 资产负债表 jIol`WX
bank 银行 AV5={KK
bank account 银行账户,银行户头 U,Z\)+-R
bank statement 银行对账单 '`>%RZ]
barter transaction 易货交易,以物换物交易 GX>8B:]o|
basis of audit 审计依据 Q
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basis of preparation (会计报表的)编制基础 W$4$%r8
book of account 账目,账簿 BEDkyz;:
borrowing 借款,贷款,借债 scg&"s
branch 分支,分支机构,分店 #l=yD]tPU
brought forward (账户余额等的)承上年,承上期,承上页 CX|W$b)%
budget 预算 `YNzcn0x
building 建筑物;大楼 D=e*rrL7a
business conditions 业务情况,经营情况 )bUnk+_
business licence (企业等的)营业执照 d_9 Cm@
business relation 业务关系 gv*b`cl
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