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 %O]]La
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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 E(]39B"i
acceptability 可接受性,可接受程度 .!|\Y!]^r
acceptable level of detection risk 检查风险的可接受水平 OolYQU1_
acceptance of engagement 接受委托 SVKjhZK
accepting the engagement for the first time 首次接受委托 _Q)rI%A2
access to asset 对资产的接触 (JV [7u -
according to 根据,依据,依照 %
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account balance 账户余额
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account for 对……进行会计处理,核算;解释 _Q XC5i
accounting 会计,会计学 !R@v\Eu
accounting advisory serve 会计咨询服务 Sep/N"7~t
accounting firm 会计师事务所 H,8HGL[l
accounting information 会计信息,会计资料 #Bu W
accounting period 会计期间 ;ED` 7
accounting policies 会计政策 +9EG6"..@H
accounting professional bodies 会计职业组织,会计职业团体 r"HQ>Wn
accounting records 会计记录
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accounting responsibility 会计责任 =+>cTV
accounting service 会计服务 PydU.,^7
accounting standards 会计准则 3vdhoS|
Accounting Standards for Business Enterprises 企业会计准则 vH14%&OcN
accounting system 会计系统 >~_oSC)E
accounting treatment 会计处理 \N3A2L)l
accuracy 准确性,精确性 z{;~$."
additional audit procedures 追加审计程序 mO#62e4C
addressee 收件人,收信人 f%#q}vK-
Administration of State-owned Assets (the~) 国有资产管理局 /:S&1'=
administrative laws and regulations 行政法规 H5MO3DJ
adverse impact 不利影响,负面影响 nulLK28q
adverse opinion 反对意见 _m0B6?KJ
advisory group 咨询组,顾问组 dV/ ^@[
agency fee 代理费,代理费用 Twq/Y07M
aggregate 总计,合计为…… Tj(DdR#w
alternation of document and record 变造文件和记录 7bk=D~/nSg
alternative audit procedures 替代审计程序,备选审计程序 +g.lLb*#
amend 修改,修订 3.0t 5F<B
amortisation 摊销
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analytical capacity 分析能力 RX])#=Cs
analytical procedures 分析性程序 r2b_$
annual financial statements 年度会计报表,年度财务报表 WR:I2-1
appendix 附录,附表 /+
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applicable 适用的 a+!r5689
applicable laws and regulations 适用的法规 |[+/ ]Y
application systems 应用系统 k[ZkVwx
apply consistently 一贯地执行,一贯地实施 %p; 'l
appropriate 适当的,合适的; H;
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appropriate authorization 适当的授权 Z@1vJH6IbA
appropriateness of audit evidence 审计证据的适当性 V'iT>
approval 批准,核准 wf
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assertion (会计报表上的)认定;确认 &m5FYm\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 FTJv
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asset 资产,财产 $R&K-;D/8
asset restructuring 资产重组 7gnrLc$]O
assignment of duties 职责的划分 59k[A~)~
assistant 助理,助理人员 zm~sq_=^
associated company 联属公司,联营公司 B'}pZOa[Wb
association 联合,结合;协会,社团 z%lLbKSe
assumption 假设,假定 a[
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at a given date 在某一特定时日 JmBe1"hs
attestation 鉴证,公证 _Dq,\}
attestation service 鉴证服务 )&px[Dbx
audit adjustment 审计调整
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audit areas 审计领域 ehTRw8"R
audit conclusion 审计结论 ,^n5UA`PK
audit effectiveness 审计效果 -]~KQvIH!
audit efficiency 审计效率 4
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audit engagement letter 审计业务约定书 {kOTQG?y
audit evidence 审计证据 @9AK!I8f
audit fee 审计费 Dkyw3*LCn%
audit files 审计档案 5
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audit findings 审计中发现的事项 zd0[f3~
audit implementation stage 审计实施阶段 g3*J3I-O
audit mark 审计标识 /6@$^paB
audit materiality 审计重要性 (dnaT-M3
audit method 审计方法 7=`_UqCV
audit objective 审计目标,审计目的 0J z|BE3Y
audit of financial statements 会计报表审计,财务报表审计 aH'=k?Of;
audit opinion 审计意见 [}Z!hq
audit period 被审计期间,被审计年度 \Y$@$)
audit plan 审计计划 8{B]_:
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audit planning 编制审计计划,制定审计计划,审计计划 W6&mXJ^3L
audit planning stage 审计计划阶段 Xaw&41K
audit procedure 审计程序 w:3CWF4q]
audit programme 审计程序表,具体审计计划 ?'/#Gt`
audit report 审计报告 XCyAt;neon
audit report with a disclaimer of opinion 拒绝表示意见审计报告 H$)__V5I,q
audit report with a qualified opinion 有保留意见的审计报告 2qDyb]9
audit report with an adverse opinion 否定意见的审计报告 .T*89cEu
audit report with dual dates 双重日期审计报告 cM
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audit reporting stage 审计报告阶段 e13' dCG
audit responsibility 审计责任 =@*P})w5.
audit results 审计结果 /VHQ!
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audit risk 审计风险 UZ-[vD1n
audit sampling 审计抽样 p/ au.mc
audit sampling techniques 审计抽样方法,审计抽样技术 =2OLyZDI
audit strategies 审计策略 J/>9w
audit summary 审计总结,审计小结 5J2tR6u-(
audit team 审计小组 <!a%GI
audit test 审计测试 zW:r7
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audit trail 审计轨迹 Wu@v%!0
audit work 审计工作 e3=-7FU
audit working paper 审计工作底稿 _)a!g-Do7
audited financial statement 审计会计报表,已审计财务报表 Fx3 X
Auditing Guidelines (the~) 审计规范指南 ^X|Bzz)
auditing standards 审计准则 "}^}3"/.
audit-oriented working paper (审计)业务类工作底稿 #4Ltw,b^
authorisation 授权 (Y~gItej
authorisation of transaction 交易的授权 jpt-5@5O
availability 可获得性 JrGY`6##p
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balance 余额;差额;平衡 \qw1\-q
balance sheet 资产负债表 \:Z8"~G
bank 银行 7R#$Hm
bank account 银行账户,银行户头 v<:/u(i
bank statement 银行对账单 WKB
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barter transaction 易货交易,以物换物交易 9/dI 6 P7
basis of audit 审计依据 3Bbd2[<W
basis of preparation (会计报表的)编制基础 rOTxD/
book of account 账目,账簿 2|JtRE+
borrowing 借款,贷款,借债 -:|t^RM;FT
branch 分支,分支机构,分店 I.{%e;Reg
brought forward (账户余额等的)承上年,承上期,承上页 0}wmBSl
budget 预算 5NN`tv
building 建筑物;大楼
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business conditions 业务情况,经营情况 AkA2/7<[
business licence (企业等的)营业执照 ij&T\):d
business relation 业务关系 G~{#%i
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