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 fkSO( C)
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审计词汇英汉对照 W?yd#j
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ability to continue as a going concern 持续经营能力 ;6@r-r
acceptability 可接受性,可接受程度 6u`F
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acceptable level of detection risk 检查风险的可接受水平 2%*MW"Q
acceptance of engagement 接受委托 c4&' D;=
accepting the engagement for the first time 首次接受委托 H>9CW<8
access to asset 对资产的接触 w-Nhs6
according to 根据,依据,依照 QB.J,o*XD4
account balance 账户余额 T=hh oGn
account for 对……进行会计处理,核算;解释 7Dnp'*
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accounting 会计,会计学 &l$Q^g
accounting advisory serve 会计咨询服务 ,B4VT 96*
accounting firm 会计师事务所 xtP
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accounting information 会计信息,会计资料 r`)L~/
accounting period 会计期间 M(#m0xB
accounting policies 会计政策 ^7;JC7qmN
accounting professional bodies 会计职业组织,会计职业团体 m)V/L]4
accounting records 会计记录 AL$&|=C-$
accounting responsibility 会计责任 yC
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accounting service 会计服务 DG4d"Jy
accounting standards 会计准则 G}
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Accounting Standards for Business Enterprises 企业会计准则 x^Yl*iq
accounting system 会计系统 gaA<}Tp,
accounting treatment 会计处理 ?
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accuracy 准确性,精确性 LjL[V'JL
additional audit procedures 追加审计程序 n JPyM/p
addressee 收件人,收信人 iAT)VQ&
Administration of State-owned Assets (the~) 国有资产管理局 ^[%%r3"$C
administrative laws and regulations 行政法规 eC5 $#,HiC
adverse impact 不利影响,负面影响 < >UPD02
adverse opinion 反对意见 .B#l5pfvP
advisory group 咨询组,顾问组 Ii7QJ:^
agency fee 代理费,代理费用 2[0JO.K
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aggregate 总计,合计为…… PoEqurH0
alternation of document and record 变造文件和记录 SIBoCs5
alternative audit procedures 替代审计程序,备选审计程序 n wI!O
amend 修改,修订 vI$t+m:
amortisation 摊销 E\gim<]
analytical capacity 分析能力 Y#!h9F
analytical procedures 分析性程序 XqM3<~$
annual financial statements 年度会计报表,年度财务报表 XeBP`\>Ve
appendix 附录,附表 OL_{_K(w
applicable 适用的 FU=w(< R;
applicable laws and regulations 适用的法规 >0p$(>N]
application systems 应用系统 JdZ+Hp3.
apply consistently 一贯地执行,一贯地实施 "c}@V*cO<d
appropriate 适当的,合适的; cb5,P~/q
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appropriate authorization 适当的授权 eY{+~|KZ
appropriateness of audit evidence 审计证据的适当性 [AV4m
approval 批准,核准 ]%Zz \Q
assertion (会计报表上的)认定;确认 R |KD&!~Z
assessed level of control risk 对控制风险的评估,控制风险的评估水平 oK{ V7
asset 资产,财产 hHqh{:q{v
asset restructuring 资产重组 A(]H{>PMy
assignment of duties 职责的划分 `9k0Gd
assistant 助理,助理人员 "UwH\T4I
associated company 联属公司,联营公司 nx0K$Ptq
association 联合,结合;协会,社团 DcSnia62f
assumption 假设,假定 ?xK,mbFgl
at a given date 在某一特定时日 pm{|?R
attestation 鉴证,公证 r-,e;o>9
attestation service 鉴证服务 j5@:a
audit adjustment 审计调整 <AJ97MLcc
audit areas 审计领域 |W<
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audit conclusion 审计结论 3>
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audit effectiveness 审计效果 Xl74@wq
audit efficiency 审计效率 []
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audit engagement letter 审计业务约定书 RCRpzY+@
audit evidence 审计证据 |lv|!]qAma
audit fee 审计费 Zw
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audit files 审计档案 xC
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audit findings 审计中发现的事项 o:V|:*1Q
audit implementation stage 审计实施阶段 )E+'*e{cK
audit mark 审计标识 B c2p(z4
audit materiality 审计重要性 VY)s+Bx
audit method 审计方法 tE7[Smzuf
audit objective 审计目标,审计目的 MQin"\
audit of financial statements 会计报表审计,财务报表审计 TIvRhbu
audit opinion 审计意见 kA7mLrON
audit period 被审计期间,被审计年度 r H ~" 4
audit plan 审计计划 ^k<oT'89
audit planning 编制审计计划,制定审计计划,审计计划 1
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audit planning stage 审计计划阶段 aZbw]0q@o
audit procedure 审计程序 9P{;HusNw
audit programme 审计程序表,具体审计计划 y!]CJigpZ
audit report 审计报告 KD^N)&k^Kp
audit report with a disclaimer of opinion 拒绝表示意见审计报告 N>>uCkC
audit report with a qualified opinion 有保留意见的审计报告 dK>7fy;mv
audit report with an adverse opinion 否定意见的审计报告 )&
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audit report with dual dates 双重日期审计报告 !
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audit reporting stage 审计报告阶段 ;NlWb =
audit responsibility 审计责任 Pb*5eXk
audit results 审计结果 "Ky; a?Y
audit risk 审计风险 F5o+kz$;
audit sampling 审计抽样 A/`%/0e
audit sampling techniques 审计抽样方法,审计抽样技术 q{+_
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audit strategies 审计策略 $/nY5[
audit summary 审计总结,审计小结 `Qeg
audit team 审计小组 Z(!00^
audit test 审计测试 `O'`eY1f
audit trail 审计轨迹 "1,pHR-+R
audit work 审计工作 Qyy.IPTP
audit working paper 审计工作底稿 W0}B'VS.I
audited financial statement 审计会计报表,已审计财务报表 /a6Xa&(B
Auditing Guidelines (the~) 审计规范指南 ES40?o*]x
auditing standards 审计准则 ;t+ub8
audit-oriented working paper (审计)业务类工作底稿 &5:tn=E
authorisation 授权 } CfqG?)
authorisation of transaction 交易的授权 n9s iX
availability 可获得性 VsA'de!V4[
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balance 余额;差额;平衡 ^i:B+
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balance sheet 资产负债表 xCtm
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bank 银行 ;V<fB/S.=+
bank account 银行账户,银行户头 MMj9{ou
bank statement 银行对账单 2
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barter transaction 易货交易,以物换物交易 Ge<nxl<Bd
basis of audit 审计依据 a. z;t8
basis of preparation (会计报表的)编制基础 g(4xC7xK6
book of account 账目,账簿 c*@G
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borrowing 借款,贷款,借债 -+O
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branch 分支,分支机构,分店 ~}<DG1!
brought forward (账户余额等的)承上年,承上期,承上页 ZI=v.wa
budget 预算 T*KMksjxm`
building 建筑物;大楼 \_B[{e7z
business conditions 业务情况,经营情况 K#"O
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business licence (企业等的)营业执照 y{N-+10z
business relation 业务关系 H#ncM~y*
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