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 ,TeJx+z^
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审计词汇英汉对照 <JtH
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ability to continue as a going concern 持续经营能力 nW)-bAV<
acceptability 可接受性,可接受程度 &UzeNL"]
acceptable level of detection risk 检查风险的可接受水平 U-RR>j
acceptance of engagement 接受委托 8yW 8F26
accepting the engagement for the first time 首次接受委托 qHwHP
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access to asset 对资产的接触 GMk\
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according to 根据,依据,依照 Ah^0FU%!g
account balance 账户余额 ? :StFlie
account for 对……进行会计处理,核算;解释 Skb,cKU
accounting 会计,会计学 gut[q
accounting advisory serve 会计咨询服务 5ggmS<=
accounting firm 会计师事务所 Q`?+w+y7
accounting information 会计信息,会计资料 $d
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accounting period 会计期间 /zt9;^e
accounting policies 会计政策 C]@v60I
accounting professional bodies 会计职业组织,会计职业团体 dA,irb I0W
accounting records 会计记录 E}Ir<\
accounting responsibility 会计责任 )1CYs4lp
accounting service 会计服务
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accounting standards 会计准则 E lf'
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Accounting Standards for Business Enterprises 企业会计准则 s|40v@M
accounting system 会计系统 G.j R
accounting treatment 会计处理 ~\vGwy
accuracy 准确性,精确性 ~bm
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additional audit procedures 追加审计程序 K6u
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addressee 收件人,收信人 Om%HrT
Administration of State-owned Assets (the~) 国有资产管理局 sb1Zm*m6
administrative laws and regulations 行政法规 Xk2M.:3`
adverse impact 不利影响,负面影响 P:~Xaz\F
adverse opinion 反对意见 T6/d[SH>
advisory group 咨询组,顾问组 (tZ#EL0
agency fee 代理费,代理费用 !v/j*'L<M}
aggregate 总计,合计为…… cL+--$L
alternation of document and record 变造文件和记录 v %?y5w
alternative audit procedures 替代审计程序,备选审计程序 >Xz=E0;^Ua
amend 修改,修订 8PN/*Sa
amortisation 摊销 LwPZR E#
analytical capacity 分析能力 :ik$@5wp
analytical procedures 分析性程序 =1!,A
annual financial statements 年度会计报表,年度财务报表 0<g;g%
appendix 附录,附表 B: '}SA{
applicable 适用的 C-wwQbdG/
applicable laws and regulations 适用的法规 *HT)Au"5
application systems 应用系统 ,s=jtK
apply consistently 一贯地执行,一贯地实施 JpI(Vcd
appropriate 适当的,合适的; KOQiX?'
征用,挪用 jCJbmEfo9@
appropriate authorization 适当的授权 %_kXC~hH_
appropriateness of audit evidence 审计证据的适当性 h;q=<
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approval 批准,核准 96NZrT
assertion (会计报表上的)认定;确认 g
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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 ZQL4<fy'E
asset 资产,财产 uq/z.m
asset restructuring 资产重组 ~ RdD6V
assignment of duties 职责的划分 SHo
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assistant 助理,助理人员 N }$$<i2o
associated company 联属公司,联营公司 \vH /bL
association 联合,结合;协会,社团 4yZ'+\ +I
assumption 假设,假定 5g x9W\a ?
at a given date 在某一特定时日 ;8|D4+
attestation 鉴证,公证 |*G$ilu
attestation service 鉴证服务 9EPE.+ns
audit adjustment 审计调整 PZT]H?
audit areas 审计领域 mYU7b8x_
audit conclusion 审计结论 [RAzKzC\M
audit effectiveness 审计效果 5}
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audit efficiency 审计效率 WFGcR9mN?
audit engagement letter 审计业务约定书 `.MY"g9
audit evidence 审计证据 tQ,,krw~
audit fee 审计费 '6WS<@%}
audit files 审计档案 .|5$yGEF_+
audit findings 审计中发现的事项 ed}#S~4q
audit implementation stage 审计实施阶段 *B}O
audit mark 审计标识 .RJMtmp
audit materiality 审计重要性 pr7lm5
audit method 审计方法 SY[3O
audit objective 审计目标,审计目的 O!{YwE8x9
audit of financial statements 会计报表审计,财务报表审计 u:2Ll[ eo
audit opinion 审计意见 Bf;_~1+vLG
audit period 被审计期间,被审计年度 &KAe+~aPm
audit plan 审计计划 /]5*;kO`
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 YzQ1c~+
audit procedure 审计程序 )7NI5x^$
audit programme 审计程序表,具体审计计划 jVQ89vf
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audit report 审计报告 Iia.`"S
audit report with a disclaimer of opinion 拒绝表示意见审计报告 '&B4Ccn<V
audit report with a qualified opinion 有保留意见的审计报告 F;8Q`$n
audit report with an adverse opinion 否定意见的审计报告 -~lq <M
audit report with dual dates 双重日期审计报告 VZI!rFac
audit reporting stage 审计报告阶段 J-,ocO
audit responsibility 审计责任 )y;7\-K0
audit results 审计结果 ;l0dx$w
audit risk 审计风险 p/VVb%
audit sampling 审计抽样 |g)>6+?]W
audit sampling techniques 审计抽样方法,审计抽样技术 RK &>!^
audit strategies 审计策略 /\h*v!:
audit summary 审计总结,审计小结 Zx_^P:rL
audit team 审计小组 lV%1I@[M
audit test 审计测试 Q= xXj'W-
audit trail 审计轨迹 Q]/%Y[%|
audit work 审计工作 o!":mJy
audit working paper 审计工作底稿 -LszaMR}
audited financial statement 审计会计报表,已审计财务报表 qE8aX*A1/
Auditing Guidelines (the~) 审计规范指南 *1<kYrB
auditing standards 审计准则 {ptHk<K:)
audit-oriented working paper (审计)业务类工作底稿 .E}lAd.Mn
authorisation 授权 %csrNf
authorisation of transaction 交易的授权 0O>ClE~P
availability 可获得性 GgG#]a!_f
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balance 余额;差额;平衡 +)"Rv%.
balance sheet 资产负债表 3EICdC
bank 银行
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bank account 银行账户,银行户头
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bank statement 银行对账单 KRC"3Qt
barter transaction 易货交易,以物换物交易 3wq<@dRv4
basis of audit 审计依据 4v hz`1
basis of preparation (会计报表的)编制基础 F. SB_S<'
book of account 账目,账簿 z m$Sw0#(
borrowing 借款,贷款,借债 ^F+7<$2
branch 分支,分支机构,分店 KZw~Ch}b9
brought forward (账户余额等的)承上年,承上期,承上页 UE.kR+1
budget 预算 _o$jk8jOjW
building 建筑物;大楼 aY
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business conditions 业务情况,经营情况 ezp%8IZ;
business licence (企业等的)营业执照
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business relation 业务关系 JUpV(p"-r
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