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 OQ6sv/
d4%dIR)
审计词汇英汉对照 'g]hmE
(YIhTS
L"]
A #e*X0;m
]$3+[9x'
JL.5QzA
ability to continue as a going concern 持续经营能力 ^"1TPd|
acceptability 可接受性,可接受程度 5|{)Z]M%9
acceptable level of detection risk 检查风险的可接受水平 ,E&Bn8L~O
acceptance of engagement 接受委托 Y[Es
accepting the engagement for the first time 首次接受委托 WE")xhV6
access to asset 对资产的接触 ?L=A2C\_-
according to 根据,依据,依照 _().t5<
account balance 账户余额 JX{KYU
account for 对……进行会计处理,核算;解释 S."7+g7Ar
accounting 会计,会计学 F+Z2U/'a
accounting advisory serve 会计咨询服务 Rvvh{U;t
accounting firm 会计师事务所 6)ycmu;!$
accounting information 会计信息,会计资料 }
&1Iyb
accounting period 会计期间 P<u"97@8a
accounting policies 会计政策 B
s,as
accounting professional bodies 会计职业组织,会计职业团体 ]c}=5m/
accounting records 会计记录 _Fizgs
accounting responsibility 会计责任 eZNitGaU
accounting service 会计服务 1i
u =Y
accounting standards 会计准则 >Dne? 8r
Accounting Standards for Business Enterprises 企业会计准则 2/@D7>F&g
accounting system 会计系统 !h>D;k6 e
accounting treatment 会计处理 H>.B99vp
accuracy 准确性,精确性 pW{8R^vKm
additional audit procedures 追加审计程序 a}>Dz 1R
addressee 收件人,收信人 S8%n .<OB
Administration of State-owned Assets (the~) 国有资产管理局 hq?jdNy
:
administrative laws and regulations 行政法规 Noh?^@T`Ov
adverse impact 不利影响,负面影响 < A?<N?%o
adverse opinion 反对意见 k(vPg,X>m
advisory group 咨询组,顾问组 =OYQM<q
agency fee 代理费,代理费用 [?KJ9~+0
aggregate 总计,合计为…… /BpxKh
2p
alternation of document and record 变造文件和记录 'S?;J ,/
alternative audit procedures 替代审计程序,备选审计程序 s*Ih_Ag=:
amend 修改,修订 S$eDnw~$
amortisation 摊销 YsP/p-
analytical capacity 分析能力 #dc1pfL!y{
analytical procedures 分析性程序 qX$u4I!,
annual financial statements 年度会计报表,年度财务报表 -(>qu.[8=
appendix 附录,附表 6z?gg3GV
applicable 适用的 |)o#|Qo
applicable laws and regulations 适用的法规 TJaeQqob
application systems 应用系统 &[@\ f^~
apply consistently 一贯地执行,一贯地实施 @u)
'yS
appropriate 适当的,合适的; K=6UK%y
A
征用,挪用 xNpg{cQ=
appropriate authorization 适当的授权 by86zX
appropriateness of audit evidence 审计证据的适当性 ?t rV72D
approval 批准,核准 Ue$zH"w
assertion (会计报表上的)认定;确认
g:<?
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )"`!AerJ
asset 资产,财产 t`G)b&3_O
asset restructuring 资产重组 5]"SGP
assignment of duties 职责的划分 ;;V\"7q'
assistant 助理,助理人员 9`"DFFSMS
associated company 联属公司,联营公司 Ht[{ryTxu
association 联合,结合;协会,社团 Dag`>|my
assumption 假设,假定 k\N4@UK
at a given date 在某一特定时日 :gI.l1
attestation 鉴证,公证 <L2emL_'
attestation service 鉴证服务 |d7$*7TvV
audit adjustment 审计调整 Lw*]EG|?
audit areas 审计领域 IfV
3fJ7
audit conclusion 审计结论 4tXSYHd3
audit effectiveness 审计效果 lKKERO5+
audit efficiency 审计效率 ] hE="z=n
audit engagement letter 审计业务约定书 :\yc*OtX
audit evidence 审计证据 +.Bmkim
audit fee 审计费 9"sDm}5%
audit files 审计档案 "tu*YNP\Q
audit findings 审计中发现的事项 nl1-kB)$e|
audit implementation stage 审计实施阶段 & ,L9O
U
audit mark 审计标识 (/h5zCc/v
audit materiality 审计重要性 UG2w 1xqHw
audit method 审计方法 ~xyw>m+o.
audit objective 审计目标,审计目的 cxP6-tV%
audit of financial statements 会计报表审计,财务报表审计 . L;@=Yg)
audit opinion 审计意见 ;sPzOS9
audit period 被审计期间,被审计年度 I*\^,ow
audit plan 审计计划 8#LJ* o
audit planning 编制审计计划,制定审计计划,审计计划 R,Oe$J<
audit planning stage 审计计划阶段 Q:MhjkOr}
audit procedure 审计程序 lKV"Mh+6
audit programme 审计程序表,具体审计计划 ~]uZy=P? 5
audit report 审计报告 Jx|I6y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 RuAlB*
audit report with a qualified opinion 有保留意见的审计报告 .ve *Vp
audit report with an adverse opinion 否定意见的审计报告 1 W'F3
audit report with dual dates 双重日期审计报告 nr2r8u9r
audit reporting stage 审计报告阶段 3HiFISA*
audit responsibility 审计责任
=P^wh
audit results 审计结果 Xl%0/o
audit risk 审计风险
P7GRSjG
audit sampling 审计抽样 Bw<rp-
audit sampling techniques 审计抽样方法,审计抽样技术 6Nh0
audit strategies 审计策略 |M5-5)
audit summary 审计总结,审计小结 3Wx,oq;4-
audit team 审计小组 rwqv V^
audit test 审计测试 y' x F0
audit trail 审计轨迹 :q+N&j'3
audit work 审计工作 >a>fb|r
audit working paper 审计工作底稿 3071:W
audited financial statement 审计会计报表,已审计财务报表 v[S-Pi1
Auditing Guidelines (the~) 审计规范指南 OX hAha`R
auditing standards 审计准则 l]#
!+@
audit-oriented working paper (审计)业务类工作底稿 ;")A{tX2
authorisation 授权 5EeDHsvV9
authorisation of transaction 交易的授权 "="O >
availability 可获得性 v}uJtBG(
B (36K3=Q a
balance 余额;差额;平衡 %3=J*wj>D
balance sheet 资产负债表 TD,nIgH`
bank 银行 >Pal H24]
bank account 银行账户,银行户头 XZph%j0o
bank statement 银行对账单 \54}T4R
barter transaction 易货交易,以物换物交易 "{BqtU*
.
basis of audit 审计依据 B~gV'(9g
basis of preparation (会计报表的)编制基础 z,Lzgh
book of account 账目,账簿 ff cLuXa
borrowing 借款,贷款,借债 |. C1|J'Z
branch 分支,分支机构,分店 w:ULi3
brought forward (账户余额等的)承上年,承上期,承上页 wNQqfqZ
budget 预算 L-h$Z0]_F
building 建筑物;大楼 #V_GOy1-
business conditions 业务情况,经营情况 `T WN^0!]
business licence (企业等的)营业执照 >bm|%Ou"
business relation 业务关系 Tz-X o
3<(q }