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 crr#tad.
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 \@GKVssw
acceptability 可接受性,可接受程度 >vfbXnN
acceptable level of detection risk 检查风险的可接受水平 `fq# W#Pu
acceptance of engagement 接受委托 lVo}D
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accepting the engagement for the first time 首次接受委托 ]}>uvl^l
access to asset 对资产的接触 e c4vX
according to 根据,依据,依照 ?m:,hI
account balance 账户余额 N:&EFfg3
account for 对……进行会计处理,核算;解释 L3'$"L.|u
accounting 会计,会计学 !9vq"J~hz"
accounting advisory serve 会计咨询服务 R9)"%SO<y
accounting firm 会计师事务所 m53~Ysq<
accounting information 会计信息,会计资料 m"RSDM!
accounting period 会计期间 +`l)W`zX
accounting policies 会计政策 ^#)]ICV
accounting professional bodies 会计职业组织,会计职业团体 th`pf
accounting records 会计记录 aW;DfH
accounting responsibility 会计责任 b!c2j
accounting service 会计服务 NRDXWscb
accounting standards 会计准则 /=S\v<z
Accounting Standards for Business Enterprises 企业会计准则 3u~V&jl
accounting system 会计系统 F`RPXY`ux
accounting treatment 会计处理 ]@hN&W(+ x
accuracy 准确性,精确性 7~m[:Eg6[s
additional audit procedures 追加审计程序 U\x$@J
addressee 收件人,收信人 91ndr@*|
Administration of State-owned Assets (the~) 国有资产管理局 ?[c{pb,|
administrative laws and regulations 行政法规 ,<!v!~Iy
adverse impact 不利影响,负面影响 }ISc^W) t
adverse opinion 反对意见 GVld]ioycG
advisory group 咨询组,顾问组 g&?{^4t]
agency fee 代理费,代理费用 n+SHkrW
aggregate 总计,合计为…… o&:'MwU
alternation of document and record 变造文件和记录 Fu[<zA^
alternative audit procedures 替代审计程序,备选审计程序 GtpBd40"
amend 修改,修订 ZFNg+H/k
amortisation 摊销 '))K'
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analytical capacity 分析能力 ZXC_kmBN/
analytical procedures 分析性程序 D&!c7_ ^
annual financial statements 年度会计报表,年度财务报表 (e_ l1O?
appendix 附录,附表 Tga%-xr+
applicable 适用的 {YF(6wVl
applicable laws and regulations 适用的法规 I T?~`vi
application systems 应用系统 uG=~kO
apply consistently 一贯地执行,一贯地实施 G?<uw
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appropriate 适当的,合适的;
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appropriate authorization 适当的授权 i 2l/y,UX
appropriateness of audit evidence 审计证据的适当性 *1g3,NMA
approval 批准,核准 @cu#rWiG
assertion (会计报表上的)认定;确认 XNQPyZ2@|b
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =;~*YD(%/
asset 资产,财产 Mew,g:m:
asset restructuring 资产重组 yy
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assignment of duties 职责的划分 ky@ZEp=
assistant 助理,助理人员 usR+ZQaA
associated company 联属公司,联营公司 tX~*.W:
association 联合,结合;协会,社团 =2e{T J/
assumption 假设,假定 <ZjT4><
at a given date 在某一特定时日 vE&K!k`
attestation 鉴证,公证 o^v]d7I8b
attestation service 鉴证服务 l-$5CO
audit adjustment 审计调整 ;*njS
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audit areas 审计领域 {h0T_8L/
audit conclusion 审计结论 lx
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audit effectiveness 审计效果 _0"s6D$
audit efficiency 审计效率 REWW(.3o
audit engagement letter 审计业务约定书 @ )Nw>/;o
audit evidence 审计证据 &X#6jTh+
audit fee 审计费 00/ RBs5
audit files 审计档案 wWQt
audit findings 审计中发现的事项 !3`X Gg
audit implementation stage 审计实施阶段 W#kd[Wi
audit mark 审计标识 G124!^
audit materiality 审计重要性 X8y :=k,E
audit method 审计方法 ^j7>Ul,
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 jwmPy)X|s\
audit opinion 审计意见 sq{=TB{
audit period 被审计期间,被审计年度 m
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audit plan 审计计划 DdqE6q
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audit planning 编制审计计划,制定审计计划,审计计划 .S[M:<<*
audit planning stage 审计计划阶段 Nr?CZFN#
audit procedure 审计程序 M}]4tAyT
audit programme 审计程序表,具体审计计划 !GnwE
audit report 审计报告 @6b4YV
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 kQD~v+u
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audit report with a qualified opinion 有保留意见的审计报告 ~ DP5Qi
audit report with an adverse opinion 否定意见的审计报告 2`J#)f|
audit report with dual dates 双重日期审计报告 {9vMc
audit reporting stage 审计报告阶段 q\xsXM
audit responsibility 审计责任 s*R UYx
audit results 审计结果 'm0_pM1:D
audit risk 审计风险 Ffig0K+`
audit sampling 审计抽样 d)GR]^=r
audit sampling techniques 审计抽样方法,审计抽样技术 F
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audit strategies 审计策略 9SXpZ*Sx
audit summary 审计总结,审计小结 X@za4d
audit team 审计小组 8>`8p0I$+
audit test 审计测试 gts09{"}Y
audit trail 审计轨迹 (t5vBUj
audit work 审计工作 mYbu1542'n
audit working paper 审计工作底稿 08/Tk+
audited financial statement 审计会计报表,已审计财务报表 T?CQgVR
Auditing Guidelines (the~) 审计规范指南 =^z*p9ZB
auditing standards 审计准则 Tnas$=J
audit-oriented working paper (审计)业务类工作底稿 :-$TD('F
authorisation 授权 .Hg{$SAC(w
authorisation of transaction 交易的授权 |XmzqX%
availability 可获得性 `yh][gqVE~
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balance 余额;差额;平衡 -$I$z o
balance sheet 资产负债表
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bank 银行 vAjog])9s
bank account 银行账户,银行户头 ~5>TMIDiuR
bank statement 银行对账单 f8-~&N/_R
barter transaction 易货交易,以物换物交易 DABV}@ K"
basis of audit 审计依据 lo-VfKvy
basis of preparation (会计报表的)编制基础 P MI?PC[;
book of account 账目,账簿 vhzz(UPUt
borrowing 借款,贷款,借债 3xgU=@!;
branch 分支,分支机构,分店 5=V 29
brought forward (账户余额等的)承上年,承上期,承上页 @u`m
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budget 预算 58R.`5B
building 建筑物;大楼 zb s7G
business conditions 业务情况,经营情况 8!
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business licence (企业等的)营业执照 92~$Qa\S!
business relation 业务关系 +0%Y.O/{
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