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 b(oe^jeGz
!2kM
审计词汇英汉对照 Na$.VT
5vFM0
A 6f2?)jOW^N
Qs '_\|/-
D6~KLSKm
ability to continue as a going concern 持续经营能力 up{0ehr
acceptability 可接受性,可接受程度 "cyRzQ6EH
acceptable level of detection risk 检查风险的可接受水平 =+LIGHIt
acceptance of engagement 接受委托 mPU}]1*p
accepting the engagement for the first time 首次接受委托 n}b{u@$
access to asset 对资产的接触 Nw9@E R
according to 根据,依据,依照 uh2 Fr
account balance 账户余额 OK)>QGl
account for 对……进行会计处理,核算;解释 g$ HL::
accounting 会计,会计学 oi
m7=I0
accounting advisory serve 会计咨询服务 x <a}*8"
accounting firm 会计师事务所 ,4S[<(T"
accounting information 会计信息,会计资料
)ut$644R
accounting period 会计期间 XHxJzYMc
accounting policies 会计政策 O|S,="h"}
accounting professional bodies 会计职业组织,会计职业团体
V~VUl)
accounting records 会计记录 O=t~.]))
accounting responsibility 会计责任 cRH(@b
Xr
accounting service 会计服务 &#JYh=#
accounting standards 会计准则 L[ZS17;*
Accounting Standards for Business Enterprises 企业会计准则 ZJF"Yo
accounting system 会计系统 o{>4PZ}=g
accounting treatment 会计处理
wK0x\V6dJ
accuracy 准确性,精确性 ^
^
&H:q
additional audit procedures 追加审计程序 =/}Rnl+c
addressee 收件人,收信人 "b402"&
Administration of State-owned Assets (the~) 国有资产管理局 )H @<A93
administrative laws and regulations 行政法规 *xJ ]
e.
adverse impact 不利影响,负面影响 GMg!2CIU
adverse opinion 反对意见 CuK>1_Dq
advisory group 咨询组,顾问组 Rz&`L8Bz
agency fee 代理费,代理费用 %X's/;(Lx`
aggregate 总计,合计为…… ]h~F%
alternation of document and record 变造文件和记录 Ux1j +}y
alternative audit procedures 替代审计程序,备选审计程序 Dt<MEpbur
amend 修改,修订 5Q
<vS"g
amortisation 摊销 wm^1Fn--
analytical capacity 分析能力 w,X)g{^T
analytical procedures 分析性程序 uB^"A ;0v
annual financial statements 年度会计报表,年度财务报表 \#JXch
appendix 附录,附表 <p
CD>
applicable 适用的 qtdkK LT
applicable laws and regulations 适用的法规 f,i2U|1pbj
application systems 应用系统 yZ 7)|j
apply consistently 一贯地执行,一贯地实施 x]yIe&*('
appropriate 适当的,合适的; A9N8Hav
征用,挪用 rHjDf[5+
appropriate authorization 适当的授权 .?rs5[th*
appropriateness of audit evidence 审计证据的适当性 )5n0P
Zi
approval 批准,核准 M*bsA/Z
assertion (会计报表上的)认定;确认 V dvj*I
assessed level of control risk 对控制风险的评估,控制风险的评估水平 mhv6.
W@
asset 资产,财产 0C.5Qx
asset restructuring 资产重组 hSxK*.W*3
assignment of duties 职责的划分 jygUf|
assistant 助理,助理人员 2q]ZI
associated company 联属公司,联营公司 50dN~(;p
association 联合,结合;协会,社团 cWyf04-?
assumption 假设,假定 %,1TAmJfHa
at a given date 在某一特定时日 mi$C%~]5m
attestation 鉴证,公证 @GD $KR9
attestation service 鉴证服务 QnOs8%HS-
audit adjustment 审计调整
Ip`1Wv_
audit areas 审计领域 \a7m!v
audit conclusion 审计结论 %]Nm'"Y`U
audit effectiveness 审计效果 n:B){'S
audit efficiency 审计效率 )X," NJG
audit engagement letter 审计业务约定书 k>Fw2!mA^
audit evidence 审计证据 J/D~]U
audit fee 审计费 0FE_><e
audit files 审计档案 Xs|d#WbX
audit findings 审计中发现的事项 :R
+BC2x
audit implementation stage 审计实施阶段 j:uq85s
audit mark 审计标识 8RuW[T?
audit materiality 审计重要性 'v^shGI%Ht
audit method 审计方法 *~4<CP+"0
audit objective 审计目标,审计目的 c%O97J.5b
audit of financial statements 会计报表审计,财务报表审计 Nt_sV7zzb
audit opinion 审计意见 k&:q|[N
audit period 被审计期间,被审计年度 ?7TmAll<.s
audit plan 审计计划 k%u fgHl!
audit planning 编制审计计划,制定审计计划,审计计划 olr#3te
audit planning stage 审计计划阶段 #g@4c3um|
audit procedure 审计程序 o3\^9-jmp
audit programme 审计程序表,具体审计计划 j@#RfVx
audit report 审计报告 Jw}&[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 O"|d~VQ
audit report with a qualified opinion 有保留意见的审计报告 -hfkF+=U'
audit report with an adverse opinion 否定意见的审计报告 !-n*]C
audit report with dual dates 双重日期审计报告 <+
r~?X_
audit reporting stage 审计报告阶段 B5+Q%)52
audit responsibility 审计责任 8%?MRRK
audit results 审计结果 'AWWdz
audit risk 审计风险 BMQ4i&kF|
audit sampling 审计抽样 )(yaX
audit sampling techniques 审计抽样方法,审计抽样技术 Drf Au
audit strategies 审计策略 }@jJv||
audit summary 审计总结,审计小结 (VmFYNt&
audit team 审计小组 (pM&eow}
audit test 审计测试 %-$
:/N
audit trail 审计轨迹 ^8bc<c:P
audit work 审计工作 ]8OmYU%6V
audit working paper 审计工作底稿 h+!R)q8M
audited financial statement 审计会计报表,已审计财务报表 +:jv )4^O
Auditing Guidelines (the~) 审计规范指南 oxeIh9
E
auditing standards 审计准则 ~ArRD-_t
audit-oriented working paper (审计)业务类工作底稿 XYD-5pG
authorisation 授权 !mWm@}Ujg
authorisation of transaction 交易的授权 9bRUN<
availability 可获得性 E}F-*go
B G\5Bdo1g
balance 余额;差额;平衡 vg3iT}
balance sheet 资产负债表 B 5qy4MFWs
bank 银行 a(|0'^
bank account 银行账户,银行户头 "".a(ZGg
bank statement 银行对账单 G#f3
WpD
barter transaction 易货交易,以物换物交易 pbqk
basis of audit 审计依据 A7XA?>~+|
basis of preparation (会计报表的)编制基础 R}3th/ qf
book of account 账目,账簿 -OmpUv-O"
borrowing 借款,贷款,借债 _-#o[>2[
branch 分支,分支机构,分店 #H
|p)2k
brought forward (账户余额等的)承上年,承上期,承上页 SYQP7oG9oQ
budget 预算 5kWzD'!^
building 建筑物;大楼 P_mP ^L
business conditions 业务情况,经营情况 ndT_;==
business licence (企业等的)营业执照 F\&^(EL
business relation 业务关系 *81/q8Az
a{}#t}