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 NU5.o$
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审计词汇英汉对照 4bYK}o
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ability to continue as a going concern 持续经营能力 62ws/8d6f
acceptability 可接受性,可接受程度 <h:x=
acceptable level of detection risk 检查风险的可接受水平 /7Cc
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acceptance of engagement 接受委托 Z/Dx,zIR
accepting the engagement for the first time 首次接受委托 Yfzl%wc
access to asset 对资产的接触 wNpTM8rfU#
according to 根据,依据,依照 |}Nn!Sj>#;
account balance 账户余额 fof TP1
account for 对……进行会计处理,核算;解释 n'E(y)9|
accounting 会计,会计学 i#vYy
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accounting advisory serve 会计咨询服务 >I-RGW'A
accounting firm 会计师事务所 ;;6uw\6
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accounting information 会计信息,会计资料 -z)n?(pftm
accounting period 会计期间 s@K4u^$A
accounting policies 会计政策 __G?0*3 G
accounting professional bodies 会计职业组织,会计职业团体 F%@aB<Nu
accounting records 会计记录 /<|%yE&KhJ
accounting responsibility 会计责任 TJ6*t!'*X
accounting service 会计服务 K8GP@yD]M
accounting standards 会计准则 ) l:[^$=,
Accounting Standards for Business Enterprises 企业会计准则 =5~jx
accounting system 会计系统 $5aV:Z3P
accounting treatment 会计处理 su{poQ}K
accuracy 准确性,精确性 aBNc(?ri
additional audit procedures 追加审计程序 mwHB(7YS,
addressee 收件人,收信人 jaII r06
Administration of State-owned Assets (the~) 国有资产管理局 FWrX3i
administrative laws and regulations 行政法规 rWa2pO
adverse impact 不利影响,负面影响 yerg=,$_i
adverse opinion 反对意见 Yg%I?
advisory group 咨询组,顾问组 %)zodf
agency fee 代理费,代理费用 `{3<{wgw
aggregate 总计,合计为…… CQF:Rnb
alternation of document and record 变造文件和记录 `T@i. 'X
alternative audit procedures 替代审计程序,备选审计程序 [+T.at
amend 修改,修订 ls\WXCH
amortisation 摊销 SJb&m-
analytical capacity 分析能力 %[Wh [zZy
analytical procedures 分析性程序 CkOz
annual financial statements 年度会计报表,年度财务报表 0l )~i''
appendix 附录,附表 +"
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applicable 适用的 vdivq^%=a
applicable laws and regulations 适用的法规 t5\-v_mG=&
application systems 应用系统 KX ,S
apply consistently 一贯地执行,一贯地实施 ^}/PGG\~r
appropriate 适当的,合适的; Rr&h!YMb
征用,挪用 >E;uU[v)I
appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 #+Ir>GU
approval 批准,核准 z+0I#kM"1
assertion (会计报表上的)认定;确认 sJL&:!}V>
assessed level of control risk 对控制风险的评估,控制风险的评估水平 :~"CuB/
asset 资产,财产 w'Y7IlC
asset restructuring 资产重组
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assignment of duties 职责的划分 BO~0O
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assistant 助理,助理人员 t<.)Z-Ii
associated company 联属公司,联营公司 S 6@u@C
association 联合,结合;协会,社团 ak$f"py
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assumption 假设,假定 5d Eh7XL
at a given date 在某一特定时日 3`t#UY).F
attestation 鉴证,公证 JU1~e@/'%
attestation service 鉴证服务 O,{6*[)@
audit adjustment 审计调整 q/4J.jL
audit areas 审计领域 {Z(h.de
audit conclusion 审计结论 3oF45`3FV
audit effectiveness 审计效果 Q 3hKk$Y
audit efficiency 审计效率 vYwYQG
audit engagement letter 审计业务约定书 ;w{tv($$
audit evidence 审计证据 0gW"i&7c
audit fee 审计费 j/323Za+
audit files 审计档案 vOn`/5-
audit findings 审计中发现的事项 R1adWBD>
audit implementation stage 审计实施阶段 +nrbShV
audit mark 审计标识 uw>Ba %5
audit materiality 审计重要性 SE@LYeC}dE
audit method 审计方法 kj#?whK6~
audit objective 审计目标,审计目的 GFj{K
audit of financial statements 会计报表审计,财务报表审计 | k&Ck
audit opinion 审计意见 l:
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audit period 被审计期间,被审计年度 'nzg6^I7g
audit plan 审计计划 9&-dTayIz
audit planning 编制审计计划,制定审计计划,审计计划 a#cCpE
audit planning stage 审计计划阶段
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audit procedure 审计程序 LM:vsG
audit programme 审计程序表,具体审计计划 b6c Bg
audit report 审计报告 yZ0-wI
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Jj; L3S
audit report with a qualified opinion 有保留意见的审计报告 hQ,ch[j'
audit report with an adverse opinion 否定意见的审计报告 Uf:`
audit report with dual dates 双重日期审计报告 ],@rS9K
audit reporting stage 审计报告阶段 ($q-_m
audit responsibility 审计责任 0.`/X6
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audit results 审计结果 {%rA
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audit risk 审计风险 @6Y?\Wx$w
audit sampling 审计抽样 Rvqq.I8aC
audit sampling techniques 审计抽样方法,审计抽样技术 ,;EIh}
audit strategies 审计策略 m ifxiV
audit summary 审计总结,审计小结 0M_ DB=
audit team 审计小组 VQc_|z_s
audit test 审计测试 #{\J
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audit trail 审计轨迹 CuaVb1r
audit work 审计工作 q$0*b]=E
audit working paper 审计工作底稿 x>**;#7)
audited financial statement 审计会计报表,已审计财务报表 hE-h`'ha`
Auditing Guidelines (the~) 审计规范指南 -$pzl,^ h
auditing standards 审计准则 u4t7Ie*Q
audit-oriented working paper (审计)业务类工作底稿 1T"`vtR
authorisation 授权 S5gyr&dm
authorisation of transaction 交易的授权 ef8s<5"4
availability 可获得性 }z eO]"`
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balance 余额;差额;平衡 Eq% }
balance sheet 资产负债表 H9'$C/w
bank 银行 rJ`!: f
bank account 银行账户,银行户头 :tz#v`3o
bank statement 银行对账单 DwM)r7<Ex
barter transaction 易货交易,以物换物交易 D>`xzt '.6
basis of audit 审计依据 "IZa!eUW
basis of preparation (会计报表的)编制基础 ew>XrT=Zm
book of account 账目,账簿 JB%',J
borrowing 借款,贷款,借债 xsIY7Ss U
branch 分支,分支机构,分店 `LrHKb
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brought forward (账户余额等的)承上年,承上期,承上页 _~'=C#XI)
budget 预算 u}#(.)a:
building 建筑物;大楼 aZH:#lUlj
business conditions 业务情况,经营情况 ty8q11[8
business licence (企业等的)营业执照 216 RiSr*
business relation 业务关系 W\>fh&!)
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