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 vf?m6CMU!
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审计词汇英汉对照 #.}&6ZP
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ability to continue as a going concern 持续经营能力 1F2(MKOo!
acceptability 可接受性,可接受程度 KlwBoC/{K
acceptable level of detection risk 检查风险的可接受水平 rXGaav9
acceptance of engagement 接受委托 FB~IO#E8W
accepting the engagement for the first time 首次接受委托 AQ"rk9Z
access to asset 对资产的接触 kk
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according to 根据,依据,依照 F A%BzU5^
account balance 账户余额 A4L.bBl
account for 对……进行会计处理,核算;解释 \/Zo*/
accounting 会计,会计学 56Lt "Z F
accounting advisory serve 会计咨询服务 #K>Ue>hx
accounting firm 会计师事务所 H5gcP1
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accounting information 会计信息,会计资料 1)-VlQK p
accounting period 会计期间 [|YuT:Cp
accounting policies 会计政策 !i{5m
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accounting professional bodies 会计职业组织,会计职业团体 WZbRR.TxO
accounting records 会计记录 =$kSn\L,
accounting responsibility 会计责任
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accounting service 会计服务 qs
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accounting standards 会计准则 RS{
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Accounting Standards for Business Enterprises 企业会计准则 B|AIl+y
accounting system 会计系统 7u%OYt
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accounting treatment 会计处理 cdL0<J b,
accuracy 准确性,精确性 .z,`{-7U
additional audit procedures 追加审计程序 immf\
addressee 收件人,收信人 r,GgMk
Administration of State-owned Assets (the~) 国有资产管理局 >+[{m<Eq
administrative laws and regulations 行政法规 Nqj5, 9
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adverse impact 不利影响,负面影响 BDi+*8
adverse opinion 反对意见 }%,LV]rGEZ
advisory group 咨询组,顾问组 'L%)B-,n
agency fee 代理费,代理费用 8(-N;<Ef2
aggregate 总计,合计为…… Ht~YSQ~:y
alternation of document and record 变造文件和记录 EuD$^#
alternative audit procedures 替代审计程序,备选审计程序 #<w2xR]:
amend 修改,修订 GkdxwuRw
amortisation 摊销 =d
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analytical capacity 分析能力
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analytical procedures 分析性程序 (6)X Fp&
annual financial statements 年度会计报表,年度财务报表 )},/=#C0
appendix 附录,附表 cMAY8$
applicable 适用的 ~2XiKY;W?
applicable laws and regulations 适用的法规 _E^ !,Wz
application systems 应用系统 C^
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apply consistently 一贯地执行,一贯地实施 P[P]oT.N
appropriate 适当的,合适的; ^QTkre
征用,挪用 RWGAxq`9f
appropriate authorization 适当的授权 pm*i!3g'
appropriateness of audit evidence 审计证据的适当性 -
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approval 批准,核准 B}d)e_uLj
assertion (会计报表上的)认定;确认 QLH6N
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 B,{Q[
asset 资产,财产 69``j{Z+
asset restructuring 资产重组 ;E\ e.R
assignment of duties 职责的划分 KC-@2,c9V
assistant 助理,助理人员 ru*}
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associated company 联属公司,联营公司 3TT?GgQ
association 联合,结合;协会,社团 O6\t_.
assumption 假设,假定 h]^=
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at a given date 在某一特定时日 q{Gf@
attestation 鉴证,公证 {MmK:C
attestation service 鉴证服务 SKSI\]Cc
audit adjustment 审计调整 EvDg{M}
audit areas 审计领域 t&(\A,ch
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audit conclusion 审计结论 D^H4]7wG@
audit effectiveness 审计效果 Y:5Gp8Vi
audit efficiency 审计效率 '# J/e0o@
audit engagement letter 审计业务约定书 {mB &xz:b
audit evidence 审计证据 &jF[f4:7
audit fee 审计费 ' "o2;J)7
audit files 审计档案 iaQ3mk#
audit findings 审计中发现的事项 |\h<!xR
audit implementation stage 审计实施阶段 od]1:8OF
audit mark 审计标识 +(o]E3
audit materiality 审计重要性 l|
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audit method 审计方法 5[rA>g~
audit objective 审计目标,审计目的 7V;wCm#b
audit of financial statements 会计报表审计,财务报表审计 ]=sGLd^)E
audit opinion 审计意见 c8qwsp
audit period 被审计期间,被审计年度 EceD\}
audit plan 审计计划 '<hgc
audit planning 编制审计计划,制定审计计划,审计计划 G\H |\i
audit planning stage 审计计划阶段 Jn
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audit procedure 审计程序 1(m[L=H5>
audit programme 审计程序表,具体审计计划 _!E/em
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 2@$`xPg
audit report with a qualified opinion 有保留意见的审计报告 Xwk_QFv3
audit report with an adverse opinion 否定意见的审计报告 rPoq~p[Y
audit report with dual dates 双重日期审计报告 ~&Y%yN^
audit reporting stage 审计报告阶段 @DCw(.k*
audit responsibility 审计责任
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audit results 审计结果 N/eFwv.Er
audit risk 审计风险 Z oQPvs7_
audit sampling 审计抽样 >I*uo.OF
audit sampling techniques 审计抽样方法,审计抽样技术 r>7Dg~)V
audit strategies 审计策略 S1d{! ` 3
audit summary 审计总结,审计小结 kk7M$)>d
audit team 审计小组 {~~'
audit test 审计测试 ](sT,'
audit trail 审计轨迹 V=5v7Y3(j
audit work 审计工作 +>o}
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audit working paper 审计工作底稿 4lF?s\W:
audited financial statement 审计会计报表,已审计财务报表 G}gmkp]z
Auditing Guidelines (the~) 审计规范指南 [[vb w)u
auditing standards 审计准则 T Ue=Yj
audit-oriented working paper (审计)业务类工作底稿 DzG$\%G2R}
authorisation 授权 )W$@phY(I
authorisation of transaction 交易的授权 'jd fUB
availability 可获得性 h<IPV'1
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balance 余额;差额;平衡 DeRC_ [
balance sheet 资产负债表 Tyt1a>!qA
bank 银行 jmh$6 N%
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bank account 银行账户,银行户头 6Bn%7ZBv
bank statement 银行对账单 qb7ur;
barter transaction 易货交易,以物换物交易 dpI! {'"M
basis of audit 审计依据 ^WmP,Xf#
basis of preparation (会计报表的)编制基础 C:<TJ
book of account 账目,账簿 w2o5+G=
borrowing 借款,贷款,借债 gqQ"'SRw
branch 分支,分支机构,分店 zUd{9B$
brought forward (账户余额等的)承上年,承上期,承上页 tk,Vp3p
budget 预算 *S{fyYyM
building 建筑物;大楼 p+O,C{^f
business conditions 业务情况,经营情况 Y8%*S%yO
business licence (企业等的)营业执照 s2iL5N|"Q
business relation 业务关系 '"o&BmF
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