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 gw,UQbnu
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审计词汇英汉对照 >-H{Z{VDd
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ability to continue as a going concern 持续经营能力 o4|M0
acceptability 可接受性,可接受程度 !o:f$6EA~C
acceptable level of detection risk 检查风险的可接受水平 spt6
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acceptance of engagement 接受委托 &*+'>UEe5
accepting the engagement for the first time 首次接受委托 &l!4mxwr`
access to asset 对资产的接触 Y;?{
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according to 根据,依据,依照 S:
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account balance 账户余额 mIK7p6
account for 对……进行会计处理,核算;解释 |Y?HA&
accounting 会计,会计学 d3D] k,
accounting advisory serve 会计咨询服务 9I}-[|`u
accounting firm 会计师事务所 ,P;Pm68V
accounting information 会计信息,会计资料
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accounting period 会计期间 3B84^>U<
accounting policies 会计政策 ~ _/(t'9
accounting professional bodies 会计职业组织,会计职业团体 P-?0zF/T$
accounting records 会计记录 o,_?^'@
accounting responsibility 会计责任 <
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accounting service 会计服务 #ZB~x6i6
accounting standards 会计准则 kqFP)!37
Accounting Standards for Business Enterprises 企业会计准则 >m$1Xx4#GV
accounting system 会计系统 C{U?0!^
accounting treatment 会计处理 RW<D<5C
accuracy 准确性,精确性 )h7<?@wv&
additional audit procedures 追加审计程序 <g$~1fa
addressee 收件人,收信人 4 o Fel.o
Administration of State-owned Assets (the~) 国有资产管理局 <0Xf9a8>
administrative laws and regulations 行政法规 ;lE%M
adverse impact 不利影响,负面影响 sB7#
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adverse opinion 反对意见 1*\o.
advisory group 咨询组,顾问组 'Gj3:-xqL
agency fee 代理费,代理费用 a
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aggregate 总计,合计为…… >
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alternation of document and record 变造文件和记录 8Vr%n2M
alternative audit procedures 替代审计程序,备选审计程序 Y3Yz)T}UkS
amend 修改,修订 _852H$H\
amortisation 摊销 EV]1ml k$
analytical capacity 分析能力 T;r2.Pupn
analytical procedures 分析性程序 k>;`FFQU>
annual financial statements 年度会计报表,年度财务报表 ].-1v5
appendix 附录,附表 IxY|>5z
applicable 适用的 X%
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applicable laws and regulations 适用的法规 Mk"^?%PxT
application systems 应用系统 |-:()yxs
apply consistently 一贯地执行,一贯地实施 k\5c|Wq|g
appropriate 适当的,合适的; g6j?,c|y
征用,挪用 i@*{27t
appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 ekWD5,G
approval 批准,核准 *4\:8
assertion (会计报表上的)认定;确认 ;U/&I3dzV
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Z^3
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asset 资产,财产 m*&]!mM"0G
asset restructuring 资产重组 q'T4w!V(V
assignment of duties 职责的划分 ^aItoJq
assistant 助理,助理人员 h4fJvOk|!
associated company 联属公司,联营公司 'DP1,7
association 联合,结合;协会,社团 $V-~Bu-
assumption 假设,假定 BC^ :=
at a given date 在某一特定时日 y%"{I7!A
attestation 鉴证,公证 DX#Nf""Pw
attestation service 鉴证服务 Ag-(5:
audit adjustment 审计调整 , qMzWa
audit areas 审计领域 igCZ|Ru\
audit conclusion 审计结论 xQ7l~O
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audit effectiveness 审计效果 R@1 xt@?
audit efficiency 审计效率 3dg1DR;
audit engagement letter 审计业务约定书 j'Fpjt"&=
audit evidence 审计证据 PxvyN_B#>
audit fee 审计费
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audit files 审计档案 /6)<}#
audit findings 审计中发现的事项 f\|w'
audit implementation stage 审计实施阶段 BX`{73sw
audit mark 审计标识 Ri<u/ ]oR"
audit materiality 审计重要性 I fK,b*%
audit method 审计方法 *7uH-u"5d
audit objective 审计目标,审计目的 T6\[iJI|
audit of financial statements 会计报表审计,财务报表审计 Ytn9B}%o
audit opinion 审计意见 ^9v4O UG
audit period 被审计期间,被审计年度 $0W|26;
audit plan 审计计划 5'OrHk;u
audit planning 编制审计计划,制定审计计划,审计计划 c[0}AGJ
audit planning stage 审计计划阶段 qU \w=
audit procedure 审计程序 `'DmDg
audit programme 审计程序表,具体审计计划 KjD/o?JUr
audit report 审计报告 {&&z-^
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \"7*{L:
audit report with a qualified opinion 有保留意见的审计报告 =Qy<GeY
audit report with an adverse opinion 否定意见的审计报告 j\eI0b @*
audit report with dual dates 双重日期审计报告 8SMxw~9$
audit reporting stage 审计报告阶段 '{cIAw/"n
audit responsibility 审计责任 ~nmoz/L
audit results 审计结果 x+\`gK5
audit risk 审计风险 g@d*\ P)
audit sampling 审计抽样 1KU!
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audit sampling techniques 审计抽样方法,审计抽样技术 XY5K%dMU
audit strategies 审计策略 U7?;UCmX
audit summary 审计总结,审计小结 g_;\iqxL
audit team 审计小组 fBU`k_
audit test 审计测试 nGC/R&
audit trail 审计轨迹 &h}#HS>l
audit work 审计工作 W_JlOc!y
audit working paper 审计工作底稿 Sj3+l7S?
audited financial statement 审计会计报表,已审计财务报表 y'3rNa]G1
Auditing Guidelines (the~) 审计规范指南 akmkyrz '&
auditing standards 审计准则 eb?x9h
audit-oriented working paper (审计)业务类工作底稿 D,k6$`
authorisation 授权 " s,1%Ltt
authorisation of transaction 交易的授权 ?>VLTp8]
availability 可获得性 lt/1f{v[:
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balance 余额;差额;平衡 CT&|QH{
balance sheet 资产负债表 i}cRi&2[
bank 银行 8=!D$t\3
bank account 银行账户,银行户头 l5~os>
bank statement 银行对账单 4VHn
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barter transaction 易货交易,以物换物交易 kXViWOXU^
basis of audit 审计依据 "fb[23g%@k
basis of preparation (会计报表的)编制基础 T~-ycVc
book of account 账目,账簿 pJ>P[
borrowing 借款,贷款,借债 >>,e4s,
branch 分支,分支机构,分店 Mc) }\{J
brought forward (账户余额等的)承上年,承上期,承上页 W<'m:dq
budget 预算 +V2F#fI/
building 建筑物;大楼 )7hqJa-V
business conditions 业务情况,经营情况 L7l
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business licence (企业等的)营业执照 sWhZby7
business relation 业务关系 aHD]k8m z
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