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 GM34-GH+
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审计词汇英汉对照 v*vub#wP
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ability to continue as a going concern 持续经营能力 lW{I`r\]
acceptability 可接受性,可接受程度 f ~n' Ki+'
acceptable level of detection risk 检查风险的可接受水平 G
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acceptance of engagement 接受委托 '=@-aVp
accepting the engagement for the first time 首次接受委托 {,nd_3"Vq
access to asset 对资产的接触 r9p?@P\:[
according to 根据,依据,依照 E
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account balance 账户余额 Jgi{7J
account for 对……进行会计处理,核算;解释 Z_eqM4{
accounting 会计,会计学 *g/I&'^
accounting advisory serve 会计咨询服务 FvtM~[Q
accounting firm 会计师事务所 S4@117z5
accounting information 会计信息,会计资料 cG~_EX$
accounting period 会计期间 zWKrt.Dg
accounting policies 会计政策 VNOK>+
accounting professional bodies 会计职业组织,会计职业团体 7;$L&X
accounting records 会计记录 tA;ZW2$#
accounting responsibility 会计责任 8ESk
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accounting service 会计服务 Q!BkS=H30K
accounting standards 会计准则 ynOc~TN
Accounting Standards for Business Enterprises 企业会计准则 W2X+
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accounting system 会计系统 @n~ND).
accounting treatment 会计处理 bOnukbJ
accuracy 准确性,精确性 +ik N) D
additional audit procedures 追加审计程序 l:k E^ =6
addressee 收件人,收信人 qqO10~Xc
Administration of State-owned Assets (the~) 国有资产管理局 6 ^6uK
administrative laws and regulations 行政法规 -Y!=Iw
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adverse impact 不利影响,负面影响
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adverse opinion 反对意见 %o SfL;W7
advisory group 咨询组,顾问组 u:{.
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agency fee 代理费,代理费用 ] BP^.N=
aggregate 总计,合计为…… l")o!N?
alternation of document and record 变造文件和记录 <try%p|f
alternative audit procedures 替代审计程序,备选审计程序 `siy!R
amend 修改,修订 FHnHhB [
amortisation 摊销 s>"WQ|;6
analytical capacity 分析能力 v~W6yjp
analytical procedures 分析性程序 fu7[8R"{
annual financial statements 年度会计报表,年度财务报表 SquqaX+<
appendix 附录,附表 ,M9hb<:m
applicable 适用的 J[_?>YJ
applicable laws and regulations 适用的法规 % 'L=
application systems 应用系统 16d{IGMz
apply consistently 一贯地执行,一贯地实施 C9^elcdv
appropriate 适当的,合适的; \[hrG?A
征用,挪用 )9;kzp/
appropriate authorization 适当的授权 S+E3;' H
appropriateness of audit evidence 审计证据的适当性 0 ^-b}
approval 批准,核准 G@l|u
assertion (会计报表上的)认定;确认 R.n`R|NOd
assessed level of control risk 对控制风险的评估,控制风险的评估水平 zfT'!kb,(
asset 资产,财产 ?),K=E+=U
asset restructuring 资产重组 7zOvoQ}
assignment of duties 职责的划分 m<VL19o>R
assistant 助理,助理人员
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associated company 联属公司,联营公司 Snvj9Nr
association 联合,结合;协会,社团 ^,\se9=(
assumption 假设,假定 _ZvX" {
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at a given date 在某一特定时日 5E!|on
attestation 鉴证,公证 >+W?!9[p:2
attestation service 鉴证服务 BRQ5
audit adjustment 审计调整 Ni;{\"Gt
audit areas 审计领域 70 DQ/b
audit conclusion 审计结论 *Sp O|*'
audit effectiveness 审计效果 hJtghG6v
audit efficiency 审计效率
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audit engagement letter 审计业务约定书
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audit evidence 审计证据 e[Ul"pMvS`
audit fee 审计费 8B(Q7Qj
audit files 审计档案 boHm1hPKS
audit findings 审计中发现的事项 z8MpE
audit implementation stage 审计实施阶段 jl|X$w
audit mark 审计标识 #
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audit materiality 审计重要性 ]&%X(jWyn
audit method 审计方法 .cnw?EI
audit objective 审计目标,审计目的 ;R-Q,aCM}
audit of financial statements 会计报表审计,财务报表审计 '"NdT7* +
audit opinion 审计意见 'G
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audit period 被审计期间,被审计年度 L``mF(R^
audit plan 审计计划 vskM
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audit planning 编制审计计划,制定审计计划,审计计划 /-} p7AM
audit planning stage 审计计划阶段 c[eGpZ]
audit procedure 审计程序 .M#>@~XR
audit programme 审计程序表,具体审计计划 3_['[}
audit report 审计报告 % w/1Uo24
audit report with a disclaimer of opinion 拒绝表示意见审计报告 LB 5EGw
audit report with a qualified opinion 有保留意见的审计报告 {s^n|b}
audit report with an adverse opinion 否定意见的审计报告 pl? J<48
audit report with dual dates 双重日期审计报告 ZJ'H y5?
audit reporting stage 审计报告阶段 Op)R3qt{
audit responsibility 审计责任 N,'qMoNf
audit results 审计结果 w[7HY@[
audit risk 审计风险 zj0pP{y
audit sampling 审计抽样 F_
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audit sampling techniques 审计抽样方法,审计抽样技术 N =}Z#
audit strategies 审计策略 XT;IEZQZ
audit summary 审计总结,审计小结 {d5ur@G1
audit team 审计小组 CX(yrP6;
audit test 审计测试 Er
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audit trail 审计轨迹 _ -FQ78C
audit work 审计工作 t@mw
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audit working paper 审计工作底稿 ]0nC;|]@Lx
audited financial statement 审计会计报表,已审计财务报表 G(,~{N||
Auditing Guidelines (the~) 审计规范指南 MPw7!G(qj
auditing standards 审计准则 ed2&9E>9b
audit-oriented working paper (审计)业务类工作底稿 mqxy(zS]
authorisation 授权 |xC
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authorisation of transaction 交易的授权 >dH*FZ:c
availability 可获得性 \?IwR]@y
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balance 余额;差额;平衡 9E*K44L/V
balance sheet 资产负债表 y.NArN|%
bank 银行 eNskuG|1
bank account 银行账户,银行户头 {; ~i
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bank statement 银行对账单 @_Oe`j^
barter transaction 易货交易,以物换物交易 ]@ g$<&
basis of audit 审计依据 ZX}"
basis of preparation (会计报表的)编制基础 X+BSneu
book of account 账目,账簿 q/G5aO*
borrowing 借款,贷款,借债 ml/O
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 j ZafwBi
budget 预算 }J
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building 建筑物;大楼 .DsYR/
business conditions 业务情况,经营情况 )eyxAg
business licence (企业等的)营业执照 =f|a?j,f~
business relation 业务关系 Um|Tf]q
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