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 Nq]8p =e
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审计词汇英汉对照 /{1s U}k-
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ability to continue as a going concern 持续经营能力 rU6F$I=
acceptability 可接受性,可接受程度 Z9
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acceptable level of detection risk 检查风险的可接受水平 nm"]q`(K
acceptance of engagement 接受委托 `iHyGfm
accepting the engagement for the first time 首次接受委托 m(>MP/
access to asset 对资产的接触 CzMCd
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according to 根据,依据,依照 k1lo{jw`
account balance 账户余额 7gWT[
account for 对……进行会计处理,核算;解释 rX7GVg@H
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 ATQw=w
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accounting firm 会计师事务所 1`hmD1d
accounting information 会计信息,会计资料 k8KRVXgx
accounting period 会计期间 mM9a T0_w
accounting policies 会计政策 * 'eE[/K
accounting professional bodies 会计职业组织,会计职业团体 |>^5G@e
accounting records 会计记录 j_I[k8z
accounting responsibility 会计责任 '/OcJVSR
accounting service 会计服务 J\@|c.ws
accounting standards 会计准则 G]]"Jc
Accounting Standards for Business Enterprises 企业会计准则 2xLEB&
accounting system 会计系统
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accounting treatment 会计处理 V0)bPcS/
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 18^#:=Z
addressee 收件人,收信人 BGd# \
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Administration of State-owned Assets (the~) 国有资产管理局 mXY G^}
administrative laws and regulations 行政法规 @V?T'@W7D
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 N#``(a
advisory group 咨询组,顾问组 Z";&1cK
agency fee 代理费,代理费用 ]OSq}ul
aggregate 总计,合计为…… i:a*6b.U@N
alternation of document and record 变造文件和记录 pV8_i7\
alternative audit procedures 替代审计程序,备选审计程序 z@g%9|U
amend 修改,修订 ')Q
amortisation 摊销 Ypx5:gm|J
analytical capacity 分析能力 XF&_**0n
analytical procedures 分析性程序 /Nc)bF%gX
annual financial statements 年度会计报表,年度财务报表 0BwxPD#6bv
appendix 附录,附表 y
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applicable 适用的 $:?Dyu(Il
applicable laws and regulations 适用的法规 $7QGi|W*k
application systems 应用系统 yk0tA
apply consistently 一贯地执行,一贯地实施 8(Cs<C!
appropriate 适当的,合适的;
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appropriate authorization 适当的授权 J$W4AT
appropriateness of audit evidence 审计证据的适当性 "ejsz&n
approval 批准,核准 Y{Ff I+
assertion (会计报表上的)认定;确认 r6eZ-V`4
assessed level of control risk 对控制风险的评估,控制风险的评估水平 i]#"@xQ
asset 资产,财产 /Rf,Rjs
asset restructuring 资产重组 n^q%_60H
assignment of duties 职责的划分 &cWC&Ws"
assistant 助理,助理人员 BM~6P|&qD
associated company 联属公司,联营公司 b'ZzDYN
association 联合,结合;协会,社团 0HO'%'Ga*
assumption 假设,假定 y6dQ4Whv&
at a given date 在某一特定时日 "38L ,PW0Z
attestation 鉴证,公证 vX7U|zy
attestation service 鉴证服务 5DpvMhc_
audit adjustment 审计调整 p,V%wG
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audit areas 审计领域 ken.#>w
audit conclusion 审计结论 n$lVmQ6
audit effectiveness 审计效果 ?I8r2M]
audit efficiency 审计效率 .=)[S5.BVq
audit engagement letter 审计业务约定书 e-Oz`qW~
audit evidence 审计证据 v.-r %j{I
audit fee 审计费 >~0~h:M+
audit files 审计档案 'yosDT2{#
audit findings 审计中发现的事项 <PFF\NE9
audit implementation stage 审计实施阶段 **\?-*c=U
audit mark 审计标识 Ma'#5)D
audit materiality 审计重要性 3RX9LJGX
audit method 审计方法 %)72glB
audit objective 审计目标,审计目的 \11+~
audit of financial statements 会计报表审计,财务报表审计 o!ZG@k?#
audit opinion 审计意见 Kx?.g#>U;
audit period 被审计期间,被审计年度 NBXhcf
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audit plan 审计计划 !PA ><F
audit planning 编制审计计划,制定审计计划,审计计划 !7f,g vk
audit planning stage 审计计划阶段 a)4%sX*I
audit procedure 审计程序 diNAT`|?#
audit programme 审计程序表,具体审计计划 yM}3u4FG
audit report 审计报告 ]bAVOKm-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 h56Kmxxk
audit report with a qualified opinion 有保留意见的审计报告 =k*XGbU
audit report with an adverse opinion 否定意见的审计报告 /N({"G'
audit report with dual dates 双重日期审计报告 eI
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audit reporting stage 审计报告阶段 Y]_$+Si:NK
audit responsibility 审计责任 )+"5($~
audit results 审计结果 ?K;l 5$?%
audit risk 审计风险 C(9"59>{]y
audit sampling 审计抽样 qcouZO
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 6O/c%1VHA3
audit summary 审计总结,审计小结 pGfGGY>i%
audit team 审计小组 ZPY&q&R
audit test 审计测试 u;]xAr1
audit trail 审计轨迹 ]=%6n@z'
audit work 审计工作 $Mj\ 3
audit working paper 审计工作底稿 $.t>* Bq
audited financial statement 审计会计报表,已审计财务报表 $}r.fji,c
Auditing Guidelines (the~) 审计规范指南 }JWkV1
auditing standards 审计准则 Be6+YM5Cl
audit-oriented working paper (审计)业务类工作底稿 dA (n,@{
authorisation 授权 -)B_o#2=2
authorisation of transaction 交易的授权 PqL.^
availability 可获得性 UX[s5#
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balance 余额;差额;平衡 lz:
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balance sheet 资产负债表 -ycdg'v
bank 银行 QxA( *1
bank account 银行账户,银行户头 %k32:qe
bank statement 银行对账单 ]jm:VF]4
barter transaction 易货交易,以物换物交易 utBrH
basis of audit 审计依据 7)Vbp--b#
basis of preparation (会计报表的)编制基础 i\l}M]Z#
book of account 账目,账簿 \y:48zd
borrowing 借款,贷款,借债 UKZ)Bo
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branch 分支,分支机构,分店 m2"e ]I
brought forward (账户余额等的)承上年,承上期,承上页 :b(W&iBWhI
budget 预算 Z)$@1Q4P?1
building 建筑物;大楼 ^r.CUhx)
business conditions 业务情况,经营情况 'Etq;^H
business licence (企业等的)营业执照 2_)UHTw
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business relation 业务关系 ppNMXbXR
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