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 Li6|c*K'
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审计词汇英汉对照 .m]}Ba}J$
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ability to continue as a going concern 持续经营能力 $!*>5".A
acceptability 可接受性,可接受程度 T9V=#+8#"
acceptable level of detection risk 检查风险的可接受水平 5c]:/9&
acceptance of engagement 接受委托 wU+r]SK@
accepting the engagement for the first time 首次接受委托 ~".@mubt1$
access to asset 对资产的接触 vT EqT
according to 根据,依据,依照 X~jdOaq{F:
account balance 账户余额 xw9ZRu<z
account for 对……进行会计处理,核算;解释 7{}E{/
accounting 会计,会计学 @\&j3A
accounting advisory serve 会计咨询服务 0]SWyC
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accounting firm 会计师事务所 1+Gq<]@G
accounting information 会计信息,会计资料 3FR(gr$X
accounting period 会计期间 62HA[cr&)
accounting policies 会计政策 G~5pMyOR
accounting professional bodies 会计职业组织,会计职业团体 Sh!c]r>\Q
accounting records 会计记录 _+By=B.'
accounting responsibility 会计责任 \eKXsO"d
accounting service 会计服务 +4%~.,<_to
accounting standards 会计准则 5Qq/nUR
Accounting Standards for Business Enterprises 企业会计准则 /.0K#J:
accounting system 会计系统 xJ$uoy3+
accounting treatment 会计处理 p*c(dkOe8
accuracy 准确性,精确性 &"%Ws{Qn]
additional audit procedures 追加审计程序 t?>}0\1
addressee 收件人,收信人 C!^A\T7p
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 89:nF#
adverse impact 不利影响,负面影响 VF2,(f-*
adverse opinion 反对意见 D Yf2V6'
advisory group 咨询组,顾问组 3`reXms*{
agency fee 代理费,代理费用 )<V!lsUx'-
aggregate 总计,合计为…… I4N7wnBp
alternation of document and record 变造文件和记录 ?IAu,s*u
alternative audit procedures 替代审计程序,备选审计程序 Vx<{cHQQ
amend 修改,修订 Z
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amortisation 摊销 1TQ?Fxj
analytical capacity 分析能力 o)5zvnu7
analytical procedures 分析性程序 Zeg'\&w0s
annual financial statements 年度会计报表,年度财务报表 4nm.ea|
appendix 附录,附表 5.5kH$;>
applicable 适用的 Hes!uy
applicable laws and regulations 适用的法规 +
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application systems 应用系统 P{)D_Bi
apply consistently 一贯地执行,一贯地实施 w0g@ <(
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appropriate 适当的,合适的; xH2'PEjFM
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appropriate authorization 适当的授权 W\>O$IX^e
appropriateness of audit evidence 审计证据的适当性 ?Vg~7Eu0
approval 批准,核准 c(=>5
assertion (会计报表上的)认定;确认 zY\u"
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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 \L(jNN0_R
asset 资产,财产 neu+h6
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asset restructuring 资产重组 @2"3RmYLo
assignment of duties 职责的划分 (5jKUQ8Q>
assistant 助理,助理人员 F8?,}5j
associated company 联属公司,联营公司 m~Pk]~j
association 联合,结合;协会,社团 sX6\AYF1M
assumption 假设,假定 -E\G3/*51
at a given date 在某一特定时日 *N$XQ{o
attestation 鉴证,公证 4C?{p%3c
attestation service 鉴证服务 9mHCms
audit adjustment 审计调整 &qWg$_Yh
audit areas 审计领域 I?D=Q$s
audit conclusion 审计结论 }'Ap@4
audit effectiveness 审计效果 N>3{!K>/Y:
audit efficiency 审计效率 +>C2
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audit engagement letter 审计业务约定书 c<_1o!68
audit evidence 审计证据 AT
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audit fee 审计费 BaIpX<$T
audit files 审计档案 2T*kmDp
audit findings 审计中发现的事项 K7C
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audit implementation stage 审计实施阶段 (KC08
audit mark 审计标识 2j4202
audit materiality 审计重要性 /ZiMD;4@
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audit method 审计方法 5*2hTM!
audit objective 审计目标,审计目的 ^
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audit of financial statements 会计报表审计,财务报表审计 s;P _LaIp)
audit opinion 审计意见 ~Zsj@d
audit period 被审计期间,被审计年度 o%+
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audit plan 审计计划 UZt3U
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audit planning 编制审计计划,制定审计计划,审计计划 Fw[1Aa#
audit planning stage 审计计划阶段 BD]J/o
audit procedure 审计程序 !KXcg9e
audit programme 审计程序表,具体审计计划 `Zuo`GP*1
audit report 审计报告 m>Wt'Cc
audit report with a disclaimer of opinion 拒绝表示意见审计报告 'KmM%tN
audit report with a qualified opinion 有保留意见的审计报告 !jl^__
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audit report with an adverse opinion 否定意见的审计报告 H%n/;DW
audit report with dual dates 双重日期审计报告 J37vA zK%
audit reporting stage 审计报告阶段 kVsX/~$
audit responsibility 审计责任 I*U7YqDC9
audit results 审计结果 _K?v^oM#
audit risk 审计风险 W\B@0Is o
audit sampling 审计抽样 uD{-a$6z
audit sampling techniques 审计抽样方法,审计抽样技术 /|U;_F Pmc
audit strategies 审计策略 o]p$
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audit summary 审计总结,审计小结 G?F!Z"S
audit team 审计小组 Vfd_nD^8oZ
audit test 审计测试 JT}"CuC
audit trail 审计轨迹 }6LcimQyK
audit work 审计工作 tPiC?=4R
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 MA tF,
Auditing Guidelines (the~) 审计规范指南 kxe{HxM$Z
auditing standards 审计准则 0KExB{ K
audit-oriented working paper (审计)业务类工作底稿 zz3{+1w]
authorisation 授权 9ox5,7ZQ
authorisation of transaction 交易的授权 |oeg'T
availability 可获得性 L7 FFa:#
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balance 余额;差额;平衡 {>9<H]cSP
balance sheet 资产负债表 KDg%sgRu}
bank 银行 1 h(n}u
bank account 银行账户,银行户头 &gV9h>Kc#
bank statement 银行对账单 'GW~~UhdW
barter transaction 易货交易,以物换物交易 M&Q&be
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basis of audit 审计依据 9_*3xu<7i
basis of preparation (会计报表的)编制基础 O:V.;q2]U
book of account 账目,账簿 (Z@-e^R
borrowing 借款,贷款,借债 /3L4K
branch 分支,分支机构,分店 Yc[vH=gV}
brought forward (账户余额等的)承上年,承上期,承上页 4t*VI<=<[
budget 预算 \K2S.j
building 建筑物;大楼 3NwdE/x\
business conditions 业务情况,经营情况 p/ZgzHyF
business licence (企业等的)营业执照 KxmB$x5-=8
business relation 业务关系 3 P\4
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