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 5gZ0a4
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审计词汇英汉对照 h>$,97EU
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ability to continue as a going concern 持续经营能力 b,/fz6
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acceptability 可接受性,可接受程度 WaF<qhu*
acceptable level of detection risk 检查风险的可接受水平 c`mJrS:
acceptance of engagement 接受委托 T^S|u8f
accepting the engagement for the first time 首次接受委托 3G8BYP
access to asset 对资产的接触 O[y.3>l[s
according to 根据,依据,依照 &M=12>ah]
account balance 账户余额 o+`W
account for 对……进行会计处理,核算;解释 RfDIwkpp
accounting 会计,会计学 1K^blOLXe
accounting advisory serve 会计咨询服务 3SVI|A5(d
accounting firm 会计师事务所 %m!o#y(hD`
accounting information 会计信息,会计资料 r
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accounting period 会计期间 hE-`N,i}
accounting policies 会计政策 ST)l0c+Y>
accounting professional bodies 会计职业组织,会计职业团体 z|F>+6l"Y7
accounting records 会计记录 I
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accounting responsibility 会计责任 Yi&;4vC
accounting service 会计服务 FyJI@PZdI-
accounting standards 会计准则 +cM; d4
Accounting Standards for Business Enterprises 企业会计准则 ?(>7v[=iT
accounting system 会计系统 F}<
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accounting treatment 会计处理 UF=5k~7<b
accuracy 准确性,精确性 f(
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additional audit procedures 追加审计程序 ?cCh?>h
addressee 收件人,收信人 ,W5pe#n
Administration of State-owned Assets (the~) 国有资产管理局 ,ZV<o!\
administrative laws and regulations 行政法规 ~ygiKsD6b
adverse impact 不利影响,负面影响 )Ac8'{Tq/
adverse opinion 反对意见 ;#78`x2
advisory group 咨询组,顾问组 T,Cq;|g5E
agency fee 代理费,代理费用 U }MU>kzb
aggregate 总计,合计为…… kOETx
alternation of document and record 变造文件和记录 pZ+zm6\$
alternative audit procedures 替代审计程序,备选审计程序 ?Ri
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amend 修改,修订 je9[S_Z:Y
amortisation 摊销 ?*K;+@EH
analytical capacity 分析能力 WW0N"m'
analytical procedures 分析性程序 X}0
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annual financial statements 年度会计报表,年度财务报表 heZJ(mR
appendix 附录,附表 HB {w:
applicable 适用的 g$
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applicable laws and regulations 适用的法规 l Vo](#W
application systems 应用系统 huWUd)Po%
apply consistently 一贯地执行,一贯地实施 +VDwDJ)lG
appropriate 适当的,合适的; 6.~HbN
征用,挪用 UB&ofO
appropriate authorization 适当的授权 R}llj$?
appropriateness of audit evidence 审计证据的适当性 8<0H(lj7_
approval 批准,核准 /],:sS7
assertion (会计报表上的)认定;确认 Y<:%_]]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &qz&@!`
asset 资产,财产 rl'YyO}2
asset restructuring 资产重组 %bZ3^ ub}t
assignment of duties 职责的划分 [WX
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assistant 助理,助理人员 x%k4Lm
associated company 联属公司,联营公司 qnyFRPC
association 联合,结合;协会,社团 )M#~/~^f+
assumption 假设,假定 }h5pM`|1
at a given date 在某一特定时日 ^TVy:5Ag
attestation 鉴证,公证 SEr\ u#
attestation service 鉴证服务 +Nv&Qu%
audit adjustment 审计调整 TGdD7n&Ehh
audit areas 审计领域 !-2nIY!
audit conclusion 审计结论 %FT F
audit effectiveness 审计效果 =+T{!+|6P
audit efficiency 审计效率 ScQJsFE6
audit engagement letter 审计业务约定书 J;+tQ8,AP
audit evidence 审计证据 z[0L?~$
audit fee 审计费 Bqv Oi
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audit files 审计档案 Lx8^V7X
audit findings 审计中发现的事项 uKo)iB6D
audit implementation stage 审计实施阶段 u Y V=
audit mark 审计标识 q-/A_5>!;f
audit materiality 审计重要性 3*CF !Y%
audit method 审计方法 @{@x2
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audit objective 审计目标,审计目的 x@m"[u
audit of financial statements 会计报表审计,财务报表审计 _MR|(mV
audit opinion 审计意见 }(Nb]_H
audit period 被审计期间,被审计年度 ~ d/Doi
audit plan 审计计划 } !pC}m
audit planning 编制审计计划,制定审计计划,审计计划 hx+a.N
audit planning stage 审计计划阶段 yi"V'Us
audit procedure 审计程序 =4\|'V15
audit programme 审计程序表,具体审计计划 Q5;Km1(
audit report 审计报告 Z7JI4"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 f6PXcV
audit report with a qualified opinion 有保留意见的审计报告 6JmS9ho
audit report with an adverse opinion 否定意见的审计报告 BEg%u)"([
audit report with dual dates 双重日期审计报告 [ k^6#TQcn
audit reporting stage 审计报告阶段 {ogGi/8
audit responsibility 审计责任 >sm<
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audit results 审计结果 oPk 2ac
audit risk 审计风险 L/%3_,
audit sampling 审计抽样 IJD'0/R'c
audit sampling techniques 审计抽样方法,审计抽样技术 _{_LTy%[
audit strategies 审计策略 UB|Nx(V s
audit summary 审计总结,审计小结 8n?P'iM
audit team 审计小组 H_ .@{8I
audit test 审计测试 4Yt:PN2
audit trail 审计轨迹 ~uq J@#o{
audit work 审计工作 o83HR[
audit working paper 审计工作底稿 JZD27[b
audited financial statement 审计会计报表,已审计财务报表 $T^O3 8$
Auditing Guidelines (the~) 审计规范指南 }z,4IHNn
auditing standards 审计准则 wDem
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audit-oriented working paper (审计)业务类工作底稿 jsf=S{^2
authorisation 授权 <&8cq@<
authorisation of transaction 交易的授权 s_.q/D@vu
availability 可获得性 []1VD#
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balance 余额;差额;平衡 @=K> uyB
balance sheet 资产负债表 KB&t31aq
bank 银行
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bank account 银行账户,银行户头 \hc}xy
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bank statement 银行对账单 m589C+7
barter transaction 易货交易,以物换物交易 lc>nUhj.
basis of audit 审计依据 .',ikez
basis of preparation (会计报表的)编制基础 c<A@Op"A
book of account 账目,账簿 "h_n/}r=
borrowing 借款,贷款,借债 ~~;fWM '
branch 分支,分支机构,分店 S@Yb)">ZQ
brought forward (账户余额等的)承上年,承上期,承上页 5A7!Xd
budget 预算 %ia/i :
building 建筑物;大楼 >LgV[D#=&o
business conditions 业务情况,经营情况 gpHI)1i'H
business licence (企业等的)营业执照 zIH[
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business relation 业务关系 [uc;M6o}?
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