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 gT)(RS`_
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审计词汇英汉对照 :\;9y3
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ability to continue as a going concern 持续经营能力 v`S5[{6
acceptability 可接受性,可接受程度 P
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acceptable level of detection risk 检查风险的可接受水平 j7P49{
acceptance of engagement 接受委托 uX7L1~s-
accepting the engagement for the first time 首次接受委托 =D(a~8&,
access to asset 对资产的接触 v^C\
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according to 根据,依据,依照 } 9@rhW
account balance 账户余额 DI0& _,
account for 对……进行会计处理,核算;解释 e9p/y8
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accounting 会计,会计学 >k
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accounting advisory serve 会计咨询服务 iA[T'+.Y
accounting firm 会计师事务所 A;Uc&G
accounting information 会计信息,会计资料 &GH[$(
accounting period 会计期间 Z!v,;MW
accounting policies 会计政策 :DH@zR
accounting professional bodies 会计职业组织,会计职业团体 SzLlJUV X
accounting records 会计记录 IjhRSrCv
accounting responsibility 会计责任 =-dnniKW4
accounting service 会计服务
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accounting standards 会计准则 G"
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Accounting Standards for Business Enterprises 企业会计准则 UC&$8^
accounting system 会计系统 D4$b
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accounting treatment 会计处理 (Q{JI~P
accuracy 准确性,精确性 m-{DhJV
additional audit procedures 追加审计程序 oIrc))j,$
addressee 收件人,收信人 &OU.BR>
Administration of State-owned Assets (the~) 国有资产管理局 dz#"9i5b
administrative laws and regulations 行政法规 '&CZ%&(Gw
adverse impact 不利影响,负面影响 'bfxQ76@sa
adverse opinion 反对意见 ZRhk2DA#FF
advisory group 咨询组,顾问组 Md6u4
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agency fee 代理费,代理费用 u8"s#%>Ny
aggregate 总计,合计为…… 2?,lr2
alternation of document and record 变造文件和记录 Yyk~!G/@
alternative audit procedures 替代审计程序,备选审计程序 ]Jz=.F sO
amend 修改,修订 i?_Q@uA~<:
amortisation 摊销 o9sQ!
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analytical capacity 分析能力 T#&1q]P1F
analytical procedures 分析性程序 X}[1Y3~y
annual financial statements 年度会计报表,年度财务报表 k2Q[v
appendix 附录,附表 l"8g9z
applicable 适用的 m#h`iW
applicable laws and regulations 适用的法规 6UIS4_
application systems 应用系统 x.gz sd
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; `_ ^I 2
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appropriate authorization 适当的授权 #mH28UT
appropriateness of audit evidence 审计证据的适当性 &Zz&VwWR
approval 批准,核准
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assertion (会计报表上的)认定;确认 3@F U-k,i
assessed level of control risk 对控制风险的评估,控制风险的评估水平 T3b0"o27
asset 资产,财产 I>MLI=[Kg
asset restructuring 资产重组 %YxKWZ/?
assignment of duties 职责的划分 ?~ybFrc
assistant 助理,助理人员 !@V]H
associated company 联属公司,联营公司 aR6~r^jB
association 联合,结合;协会,社团 Vb 36R_u
assumption 假设,假定 8?~>FLWTXZ
at a given date 在某一特定时日 $jk4H+H-
attestation 鉴证,公证 zRh)q,Dt
attestation service 鉴证服务 j\#)'>"
audit adjustment 审计调整 &IQNsJL!e
audit areas 审计领域 3meZ]u
audit conclusion 审计结论 Njo.-k
audit effectiveness 审计效果 H(
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audit efficiency 审计效率 F, =
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audit engagement letter 审计业务约定书 } %3;j5 ;6
audit evidence 审计证据 x>i =
audit fee 审计费 "dG*HKrr
audit files 审计档案 Xe}I;sKrB
audit findings 审计中发现的事项 p+I`xyk
audit implementation stage 审计实施阶段 ,*$Y[UT
audit mark 审计标识 Y}vV.q
audit materiality 审计重要性 tm;\m!^X{
audit method 审计方法 UXa%$gwFw
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 iR4"I7J
audit opinion 审计意见 MDpx@.A,
audit period 被审计期间,被审计年度 R]Fa?uQW
audit plan 审计计划 .Sm 8t$
audit planning 编制审计计划,制定审计计划,审计计划 rp]H&5.*
audit planning stage 审计计划阶段 8pm
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audit procedure 审计程序 H1evW
audit programme 审计程序表,具体审计计划 K/&
audit report 审计报告 sI)jqHZG
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Qz"@<qgQy
audit report with a qualified opinion 有保留意见的审计报告 IFSIQ
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audit report with an adverse opinion 否定意见的审计报告 _=w=!U&W
audit report with dual dates 双重日期审计报告 nCldH|>5w
audit reporting stage 审计报告阶段 ZA4sEVHW
audit responsibility 审计责任 dDe$<g5L4
audit results 审计结果 OoOwEV2p_
audit risk 审计风险 (Q"s;g
audit sampling 审计抽样 Zf)<)o*
audit sampling techniques 审计抽样方法,审计抽样技术 <t *3w
audit strategies 审计策略 s4 Uk5<
audit summary 审计总结,审计小结 CwF=@:*d
audit team 审计小组 : 2L-Nf
audit test 审计测试 ?f6Fj
audit trail 审计轨迹 ZYl*-i&~?
audit work 审计工作 <XpG
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audit working paper 审计工作底稿 Kn+B):OY+
audited financial statement 审计会计报表,已审计财务报表 3k+46Wp
Auditing Guidelines (the~) 审计规范指南 R*"zLJP
auditing standards 审计准则 E-rGOm" m
audit-oriented working paper (审计)业务类工作底稿 yV@~B;eW0
authorisation 授权 (Sj?BZjC
authorisation of transaction 交易的授权 ()$tP3o
availability 可获得性 ]T<RC\o
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balance 余额;差额;平衡 xqKj&RuLu
balance sheet 资产负债表 \T!tUd
bank 银行 Cp-p7g0wlg
bank account 银行账户,银行户头 kEdAt5/U{
bank statement 银行对账单 grCz@i
barter transaction 易货交易,以物换物交易 )J|~'{z:
basis of audit 审计依据 ~EhM"go
basis of preparation (会计报表的)编制基础 $T'lWD *
book of account 账目,账簿 p\|*ff0
borrowing 借款,贷款,借债 M[dJQ(
branch 分支,分支机构,分店 Gy[m4n~Z5
brought forward (账户余额等的)承上年,承上期,承上页 w#$Q?u ,G
budget 预算 A3e83g~L
building 建筑物;大楼 >x1?t
business conditions 业务情况,经营情况 [1`&\C_E
business licence (企业等的)营业执照 oGZ%w4T
business relation 业务关系 /`B:F5r
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