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 hEZo{0:b"
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审计词汇英汉对照 zjcSn7iu
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ability to continue as a going concern 持续经营能力 lX2:8$?X
acceptability 可接受性,可接受程度 &=M4Z/Ao
acceptable level of detection risk 检查风险的可接受水平 &Z!y>k%6
acceptance of engagement 接受委托 Vj1V;dHv
accepting the engagement for the first time 首次接受委托 H Q[
access to asset 对资产的接触 rr\u)D#)
according to 根据,依据,依照 .bP8
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account balance 账户余额 K;rgLj0m
account for 对……进行会计处理,核算;解释 >@cBDS<6R
accounting 会计,会计学 bc~WJ+
accounting advisory serve 会计咨询服务 :k`Qj(7S
accounting firm 会计师事务所 [\<#iRcP
accounting information 会计信息,会计资料 |.yS~XFJS
accounting period 会计期间 W.cc!8
accounting policies 会计政策 8jL^q;R_(
accounting professional bodies 会计职业组织,会计职业团体 M=95E$6
accounting records 会计记录 'm|T"Ym~
accounting responsibility 会计责任 cfv:Ld m
accounting service 会计服务 mS;WNlm\
accounting standards 会计准则 b&4JHyleF
Accounting Standards for Business Enterprises 企业会计准则 Bfo#N31F}
accounting system 会计系统 [bX^_ Y
accounting treatment 会计处理 <&+jl($"
accuracy 准确性,精确性 (;05=DsO
additional audit procedures 追加审计程序 hWFOed4C
addressee 收件人,收信人 \<xo`2b
Administration of State-owned Assets (the~) 国有资产管理局 u9,dSR
administrative laws and regulations 行政法规 kb"Fw:0
adverse impact 不利影响,负面影响 ]3='TN8aQF
adverse opinion 反对意见
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advisory group 咨询组,顾问组 eg?p)|
agency fee 代理费,代理费用 M;3q.0MU
aggregate 总计,合计为…… {:_*P
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alternation of document and record 变造文件和记录 J"GsdLG.-
alternative audit procedures 替代审计程序,备选审计程序 SEg{Gso9b
amend 修改,修订 c V@^<
amortisation 摊销 '-n
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analytical capacity 分析能力 {jR3D
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analytical procedures 分析性程序 :8}Qt^p
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 Ei+lVLoC
applicable 适用的 i?@7>
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applicable laws and regulations 适用的法规 et/l7+/'
application systems 应用系统 Q7F4OS5b
apply consistently 一贯地执行,一贯地实施 nm%qm
appropriate 适当的,合适的; lf
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征用,挪用 >$CNR*}@
appropriate authorization 适当的授权 a;U)#*(5|v
appropriateness of audit evidence 审计证据的适当性 A/}[Z\C
approval 批准,核准 l :u1P
assertion (会计报表上的)认定;确认 CKFr9bT{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 lFIaC
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asset 资产,财产 . uGne
asset restructuring 资产重组 5%V(eR
assignment of duties 职责的划分 ('j'>"1H
assistant 助理,助理人员 5?Q5cD2]\6
associated company 联属公司,联营公司 *0L3#. i
association 联合,结合;协会,社团 U
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assumption 假设,假定 P Gxv4(%
at a given date 在某一特定时日 .8
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attestation 鉴证,公证 %yKcp5_
attestation service 鉴证服务 %z[=T@
audit adjustment 审计调整 \SwqBw
audit areas 审计领域 VJW8%s[
audit conclusion 审计结论 .-MJ5 d:
audit effectiveness 审计效果 ;"EDFH#W
audit efficiency 审计效率 Xq37:E2
audit engagement letter 审计业务约定书 ?aBAmyxm
audit evidence 审计证据 UL&>
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audit fee 审计费 )w&|VvM )L
audit files 审计档案 '|v<^EH
audit findings 审计中发现的事项 Nknd8 >Hy+
audit implementation stage 审计实施阶段 1g,gilc
audit mark 审计标识 S;8=+I,
audit materiality 审计重要性 jY/(kA]}
audit method 审计方法 u|"YS-dH
audit objective 审计目标,审计目的 l6xqc,h!K
audit of financial statements 会计报表审计,财务报表审计 'zMmJl}\vd
audit opinion 审计意见 %zEy.7Ux
audit period 被审计期间,被审计年度 Sa.nUj{M=
audit plan 审计计划 {IBbN05 ;
audit planning 编制审计计划,制定审计计划,审计计划 VB8eGMo
audit planning stage 审计计划阶段 l$l6,OzS@
audit procedure 审计程序 @{3_7
audit programme 审计程序表,具体审计计划 g%m-*v*
audit report 审计报告 eDNY|}$}v
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \
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audit report with a qualified opinion 有保留意见的审计报告 C deV3
audit report with an adverse opinion 否定意见的审计报告 p`U#
audit report with dual dates 双重日期审计报告 D0S^Msk9L
audit reporting stage 审计报告阶段 RCK* ?\m5
audit responsibility 审计责任 I7|a,Q^f
audit results 审计结果 j 7O!uUQQ
audit risk 审计风险 G$Fo*;Fl
audit sampling 审计抽样 TOSk+2P
audit sampling techniques 审计抽样方法,审计抽样技术 hmb=_W
audit strategies 审计策略 km
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audit summary 审计总结,审计小结 _x!/40^G
audit team 审计小组 #Ak9f-pf
audit test 审计测试 =R9`to|
audit trail 审计轨迹 >oEFuwE
audit work 审计工作 hA&m G33
audit working paper 审计工作底稿 juM~X5b
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 Z~|%asjFE
auditing standards 审计准则 Xfg?\j/
audit-oriented working paper (审计)业务类工作底稿 L/bvM?B^
authorisation 授权 [fkt3fS
authorisation of transaction 交易的授权 Ln\Gv/)
availability 可获得性 2#UVpgX?
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balance 余额;差额;平衡 ?&U~X)Q
balance sheet 资产负债表 7(LB}
bank 银行 = 4'r+2[
bank account 银行账户,银行户头 7eZwpg?K
bank statement 银行对账单 0.(7R,-
barter transaction 易货交易,以物换物交易 $\20Vgu<
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 ;1TQr3w
book of account 账目,账簿 &oK&vgcj
borrowing 借款,贷款,借债 [$\VvRu%
branch 分支,分支机构,分店 p8&rl|z|
brought forward (账户余额等的)承上年,承上期,承上页 HGj[\kU~
budget 预算 #.OCoc
building 建筑物;大楼 YQO9$g0%
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business conditions 业务情况,经营情况 AX )dZdd
business licence (企业等的)营业执照 }72 +i
business relation 业务关系 6gq`V,
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