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 ,c<&)6FU]
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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 Vea2 oQq
acceptability 可接受性,可接受程度 U{/d dCf7
acceptable level of detection risk 检查风险的可接受水平 D])&>
acceptance of engagement 接受委托 KT$Za
accepting the engagement for the first time 首次接受委托 yuIy?K
access to asset 对资产的接触
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according to 根据,依据,依照 n-zAkKM
account balance 账户余额 3,`I\>No
account for 对……进行会计处理,核算;解释 oGt,^!V1
accounting 会计,会计学 '.
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accounting advisory serve 会计咨询服务 UMtnb:ek
accounting firm 会计师事务所 IAyyRl\
accounting information 会计信息,会计资料 : EA-L
accounting period 会计期间 [g)HoR=&
accounting policies 会计政策 %8Eu{3
accounting professional bodies 会计职业组织,会计职业团体 (;\"
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accounting records 会计记录 Ckd
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accounting responsibility 会计责任 ^UU@7cSi|G
accounting service 会计服务 KU$:p^0l;*
accounting standards 会计准则 ` /
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Accounting Standards for Business Enterprises 企业会计准则 |5il5UP
accounting system 会计系统 <pA%|]
accounting treatment 会计处理 'q>2WP|UY9
accuracy 准确性,精确性 Me;XG?`
additional audit procedures 追加审计程序 5@QJ+@j|
addressee 收件人,收信人 F8xz^UQ
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Administration of State-owned Assets (the~) 国有资产管理局 pLYLHS`*
administrative laws and regulations 行政法规 ?D>%+rK8c
adverse impact 不利影响,负面影响 ~jz!jF~I
adverse opinion 反对意见 -S\gDB bb
advisory group 咨询组,顾问组 }%75Wety
agency fee 代理费,代理费用 &t)$5\r
aggregate 总计,合计为…… U:r^4,Mz*
alternation of document and record 变造文件和记录 _oz1'}=
alternative audit procedures 替代审计程序,备选审计程序 ~8JOPzK
amend 修改,修订 K;8{qQ*
amortisation 摊销 ?)NgODU
analytical capacity 分析能力 zv.#9^/y
analytical procedures 分析性程序 cr,fyAvX
annual financial statements 年度会计报表,年度财务报表 +{~cX]|
appendix 附录,附表 ;t~Y>,
applicable 适用的 GG&J
applicable laws and regulations 适用的法规 #~}4< 18
application systems 应用系统 `d c&B
apply consistently 一贯地执行,一贯地实施 8|
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appropriate 适当的,合适的; f;D(X/"f]
征用,挪用 hZIbN9)8A
appropriate authorization 适当的授权 ]hMs:$}
appropriateness of audit evidence 审计证据的适当性 h 8<s(WR
approval 批准,核准 D :)HKD.
assertion (会计报表上的)认定;确认 lvOM
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 <) cJz
asset 资产,财产 -M6#,Ji
asset restructuring 资产重组 VwN=AFk
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assignment of duties 职责的划分 }!uwWBw`
assistant 助理,助理人员 *j~ObE_y
associated company 联属公司,联营公司 GvzaLEo
association 联合,结合;协会,社团 ~%eZQgqA*
assumption 假设,假定
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at a given date 在某一特定时日 D dh
attestation 鉴证,公证 %MCJ%Ph
attestation service 鉴证服务 ?
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audit adjustment 审计调整 rF$S
audit areas 审计领域 QsX`IYk
audit conclusion 审计结论 :FUxe kz
audit effectiveness 审计效果 yi8AzUW
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audit efficiency 审计效率 `*o
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audit engagement letter 审计业务约定书 I)\{?LdHR
audit evidence 审计证据 w1EB>!<;tj
audit fee 审计费 1@t8i?:h
audit files 审计档案 %H[~V
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audit findings 审计中发现的事项 /hur6yI8
audit implementation stage 审计实施阶段 sa}.o Zp Q
audit mark 审计标识 !q~f;&rg
audit materiality 审计重要性 2Akh/pb
audit method 审计方法 ov5g`uud
audit objective 审计目标,审计目的 '%&-`/x
audit of financial statements 会计报表审计,财务报表审计 aECpe'!m4
audit opinion 审计意见 qgs:9V
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audit period 被审计期间,被审计年度 IL,
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audit plan 审计计划 [F!h&M0z
audit planning 编制审计计划,制定审计计划,审计计划 %+((F+[
audit planning stage 审计计划阶段 g) ofAG2
audit procedure 审计程序 1@N4Y9o
audit programme 审计程序表,具体审计计划 i# fvF)
audit report 审计报告 Ty
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 6P
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audit report with a qualified opinion 有保留意见的审计报告 +W/{UddeKU
audit report with an adverse opinion 否定意见的审计报告 eNK6=D|
audit report with dual dates 双重日期审计报告 E9 w"?_A)
audit reporting stage 审计报告阶段 tb>Q#QB&u
audit responsibility 审计责任 kT % m`
audit results 审计结果 iL<FFN~{
audit risk 审计风险 FzOlM-)m
audit sampling 审计抽样 4
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audit sampling techniques 审计抽样方法,审计抽样技术 RWB]uHzE
audit strategies 审计策略 -
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audit summary 审计总结,审计小结 &p+2Vz{
audit team 审计小组 sY[!=` @
audit test 审计测试 )h]tKYx
audit trail 审计轨迹 7H4\AG\>
audit work 审计工作 b)>l7nOc
audit working paper 审计工作底稿 (S?qxW?
audited financial statement 审计会计报表,已审计财务报表 9 ge'Mo
Auditing Guidelines (the~) 审计规范指南 u= Ga}
auditing standards 审计准则 np\*r|U
audit-oriented working paper (审计)业务类工作底稿 C,8@V`
authorisation 授权 [B^V{nUBc
authorisation of transaction 交易的授权 a
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availability 可获得性 ('`mPD,
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balance 余额;差额;平衡 bo??91B^7
balance sheet 资产负债表 z<s~`
bank 银行 m;sYg
bank account 银行账户,银行户头 8} X>u2t
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 o9v.]tb
basis of audit 审计依据 2h)*
basis of preparation (会计报表的)编制基础 R0yp9icS
book of account 账目,账簿 <899r \
borrowing 借款,贷款,借债 BA9;=orx
branch 分支,分支机构,分店 %+dRjG~TB
brought forward (账户余额等的)承上年,承上期,承上页 eH 9-GGr
budget 预算 :2lM7|@/
building 建筑物;大楼 Qv
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business conditions 业务情况,经营情况 )LL.fPic
business licence (企业等的)营业执照 ?U,Xy xN
business relation 业务关系 D7v.Xq|
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