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 p<9e5`&I
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 RZ:i60
acceptability 可接受性,可接受程度 3M&IMf,/@
acceptable level of detection risk 检查风险的可接受水平 nPj/C7j
acceptance of engagement 接受委托 W%k0_Y/5
accepting the engagement for the first time 首次接受委托 -S(_ZbeN
access to asset 对资产的接触 h c9?z}
according to 根据,依据,依照 G$buZspL'd
account balance 账户余额 ecI[lB
account for 对……进行会计处理,核算;解释 -}?ud3f<
accounting 会计,会计学 bC mhlSNi
accounting advisory serve 会计咨询服务 8/|~E
accounting firm 会计师事务所 6c/Tm0[
accounting information 会计信息,会计资料 B?xu!B,
accounting period 会计期间 t/baze;V
accounting policies 会计政策 Cl+TjmOV\`
accounting professional bodies 会计职业组织,会计职业团体 2 #+g4
accounting records 会计记录 Je6=N3)
accounting responsibility 会计责任 ^5l4D3@E
accounting service 会计服务 y&.[Nt '+
accounting standards 会计准则 Qs*6wF
Accounting Standards for Business Enterprises 企业会计准则 32flOi:
accounting system 会计系统 *<**rY*
accounting treatment 会计处理 ]o(&J7Z6-
accuracy 准确性,精确性 U*'
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additional audit procedures 追加审计程序 I 2!0,1Q
addressee 收件人,收信人 ?q%)8 E
Administration of State-owned Assets (the~) 国有资产管理局 ~!,Q<?
administrative laws and regulations 行政法规 #6tb{ws3
adverse impact 不利影响,负面影响 E!4Qc+.
adverse opinion 反对意见 g]g2`ab |
advisory group 咨询组,顾问组 @lau?@$ja
agency fee 代理费,代理费用 Y.Er!(pz
aggregate 总计,合计为…… oJk$ +v6
alternation of document and record 变造文件和记录 USnKj_e
alternative audit procedures 替代审计程序,备选审计程序 m_TZY_;
amend 修改,修订 cs ?@Ri=g
amortisation 摊销 s'V8PN+-
analytical capacity 分析能力 2wWL]`(E
analytical procedures 分析性程序 +McKyEa
annual financial statements 年度会计报表,年度财务报表 \Mv8pU
appendix 附录,附表 ,T{(t@
applicable 适用的 H>-?/H
applicable laws and regulations 适用的法规 |f^/((:D
application systems 应用系统 u_o>v{&i
apply consistently 一贯地执行,一贯地实施 /
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appropriate 适当的,合适的; ,uD>.->
征用,挪用 1GY[1M1^
appropriate authorization 适当的授权 eo4<RDe<
appropriateness of audit evidence 审计证据的适当性 ,~Y5vnaOQ
approval 批准,核准 >NN |vj
assertion (会计报表上的)认定;确认 cz/mUU
assessed level of control risk 对控制风险的评估,控制风险的评估水平 E5lC'@D cz
asset 资产,财产 %<e\s6|P:
asset restructuring 资产重组 E (M\U5o:
assignment of duties 职责的划分
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assistant 助理,助理人员 -;z&">
associated company 联属公司,联营公司 T[=XGAJ
association 联合,结合;协会,社团 j\nnx8`7
assumption 假设,假定 rbnu:+!
at a given date 在某一特定时日 #ZIV>(Q\H
attestation 鉴证,公证 >qn@E?Uf
attestation service 鉴证服务 [Bp[=\
audit adjustment 审计调整 i4.s_@2Y
audit areas 审计领域 g
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audit conclusion 审计结论 ,z)7rU`
audit effectiveness 审计效果 181-m7W
audit efficiency 审计效率 |,]#vcJP#b
audit engagement letter 审计业务约定书 #3$U&|`
audit evidence 审计证据 L_jwM^8
audit fee 审计费 jow^~
audit files 审计档案 HPAg1bV:-
audit findings 审计中发现的事项 xZS
audit implementation stage 审计实施阶段 dCcV$BX,K
audit mark 审计标识 Yuze9b\[
audit materiality 审计重要性 >ofS'mp
audit method 审计方法
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audit objective 审计目标,审计目的 CScM;U=
audit of financial statements 会计报表审计,财务报表审计 hX=+%^c%_A
audit opinion 审计意见 <27B*C M
audit period 被审计期间,被审计年度 -,96Qg4vI
audit plan 审计计划 r{kV*^\E
audit planning 编制审计计划,制定审计计划,审计计划 V0L^pDLOV
audit planning stage 审计计划阶段 doXd6q4H
audit procedure 审计程序 G#Z%jO-XN
audit programme 审计程序表,具体审计计划 /U)w:B+p/g
audit report 审计报告 L]#J?lE&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 g4d5G=y
audit report with a qualified opinion 有保留意见的审计报告 ?4q6>ipx
audit report with an adverse opinion 否定意见的审计报告 /w!b2KwV
audit report with dual dates 双重日期审计报告 @P"q`*
audit reporting stage 审计报告阶段 quf,ZK5
audit responsibility 审计责任 m0F-[k3)
audit results 审计结果 AY0o0\6cw
audit risk 审计风险 ~SZ0Yu:X
audit sampling 审计抽样 ~m
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audit sampling techniques 审计抽样方法,审计抽样技术 -MHu BgYJ-
audit strategies 审计策略 Z|d_G}
audit summary 审计总结,审计小结 Yq/|zTe{
audit team 审计小组 {C*mn !
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audit test 审计测试 *NDLGdQqz
audit trail 审计轨迹 .4F(Y_c
audit work 审计工作 nAd
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audit working paper 审计工作底稿 -H.;73Kb[
audited financial statement 审计会计报表,已审计财务报表 %dL|i2+*8
Auditing Guidelines (the~) 审计规范指南 7z=Ss'O]
auditing standards 审计准则 /D 8cJgH-
audit-oriented working paper (审计)业务类工作底稿 Ec0Ee0%A]
authorisation 授权 jRB:o?S
authorisation of transaction 交易的授权 7=T0Sa*;
availability 可获得性 5jy>)WqK
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balance 余额;差额;平衡 f
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balance sheet 资产负债表
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bank 银行 ,i*^fpF`F"
bank account 银行账户,银行户头 Z#>k:v
bank statement 银行对账单 5qG7LO.
barter transaction 易货交易,以物换物交易 `iIYZ3i
basis of audit 审计依据 K
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basis of preparation (会计报表的)编制基础 $z@e19g T
book of account 账目,账簿 QE)g==d
borrowing 借款,贷款,借债 .,m$Cm
branch 分支,分支机构,分店 w^`n
brought forward (账户余额等的)承上年,承上期,承上页 [rPW@|^5
budget 预算 o,Ha-z]f
building 建筑物;大楼 F6Q #{Ufq
business conditions 业务情况,经营情况 D9H|]W ~
business licence (企业等的)营业执照 `p#A2ApA
business relation 业务关系 g:;v]
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