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 jjL(=n<J<"
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审计词汇英汉对照 }+G6` Zd
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ability to continue as a going concern 持续经营能力 Qy
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acceptability 可接受性,可接受程度 #]<j.Fc`
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 ?.~E:8
accepting the engagement for the first time 首次接受委托 \E1[
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access to asset 对资产的接触 NBZF
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according to 根据,依据,依照 fa9c!xDt
account balance 账户余额 ku3Vr\s
account for 对……进行会计处理,核算;解释 W- 5Z"m1I
accounting 会计,会计学 pe$"
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accounting advisory serve 会计咨询服务 :td6Mywl
accounting firm 会计师事务所 #8iRWm0*6
accounting information 会计信息,会计资料 iV;X``S
accounting period 会计期间 4<g,L;pUU
accounting policies 会计政策 )!J0e-T-8O
accounting professional bodies 会计职业组织,会计职业团体 udVEOn$
accounting records 会计记录 hw]x T5
accounting responsibility 会计责任 >utm\!Gac
accounting service 会计服务 Y5e6|b|
accounting standards 会计准则 U;p" x^U`
Accounting Standards for Business Enterprises 企业会计准则 1uBnU2E
accounting system 会计系统 ee}&~%
accounting treatment 会计处理 3*C9;Q}
accuracy 准确性,精确性 sc
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additional audit procedures 追加审计程序 xD+n2:I{
addressee 收件人,收信人 F33&A<(,
Administration of State-owned Assets (the~) 国有资产管理局 %K
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administrative laws and regulations 行政法规 ~x;1&\'k
adverse impact 不利影响,负面影响 \nT, NV11
adverse opinion 反对意见 ~ /s(.oji
advisory group 咨询组,顾问组 W@U<GF1
agency fee 代理费,代理费用 I?c "\Fe
aggregate 总计,合计为…… mTXeIng?
alternation of document and record 变造文件和记录 VsEMF i=
alternative audit procedures 替代审计程序,备选审计程序 Z9TmX
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amend 修改,修订 +|(-7"
amortisation 摊销 d Bn/_
analytical capacity 分析能力 M
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analytical procedures 分析性程序 46`(u"RP
annual financial statements 年度会计报表,年度财务报表 K. [2u
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appendix 附录,附表 nP`#z&C
applicable 适用的 0\
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applicable laws and regulations 适用的法规 bV c"'RQ
application systems 应用系统 S%J $.ge
apply consistently 一贯地执行,一贯地实施 i i&kfy
appropriate 适当的,合适的; &("HH"!
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appropriate authorization 适当的授权 \yD
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appropriateness of audit evidence 审计证据的适当性 A/ppr.
approval 批准,核准 2MS-e}mi
assertion (会计报表上的)认定;确认 ?Pg{nlJvq
assessed level of control risk 对控制风险的评估,控制风险的评估水平 17IT:T,'
asset 资产,财产 qQ\&]
asset restructuring 资产重组 j$v2_q
assignment of duties 职责的划分 cb|cY Co5
assistant 助理,助理人员 7;0$UYDU*
associated company 联属公司,联营公司 <X]'":
association 联合,结合;协会,社团 ^f][;>c
assumption 假设,假定 <_XyHb-
at a given date 在某一特定时日 +M@p)pyu
attestation 鉴证,公证 @~WSWlQW
attestation service 鉴证服务 ~Q<
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audit adjustment 审计调整 ?[<C,w~$`
audit areas 审计领域 iIrH&}2
audit conclusion 审计结论 ,EhQTVJ
audit effectiveness 审计效果 *\W
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audit efficiency 审计效率 jm~(O
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audit engagement letter 审计业务约定书 EP
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audit evidence 审计证据 }t.J;(ff:
audit fee 审计费 X{2))t%
audit files 审计档案 Py?EA*(d#
audit findings 审计中发现的事项 ynkPI6o
audit implementation stage 审计实施阶段 ~:h-m\=8Y
audit mark 审计标识 )1de<# qM
audit materiality 审计重要性 VI:EjZ/|a
audit method 审计方法 4n1-@qTPF~
audit objective 审计目标,审计目的 T\
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audit of financial statements 会计报表审计,财务报表审计 `2}H$D
audit opinion 审计意见 kFCjko
audit period 被审计期间,被审计年度 @log=^
audit plan 审计计划 s
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audit planning 编制审计计划,制定审计计划,审计计划 kl4u]MyL#
audit planning stage 审计计划阶段
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audit procedure 审计程序 y9<]F6TT
audit programme 审计程序表,具体审计计划 @C
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audit report 审计报告 5Z
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 x[%z \
audit report with a qualified opinion 有保留意见的审计报告 [}p/pj=
audit report with an adverse opinion 否定意见的审计报告 a+wc"RQ
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audit report with dual dates 双重日期审计报告 fK-tvP0}*
audit reporting stage 审计报告阶段 !\e&7sV~Q
audit responsibility 审计责任 y~ubH{O#
audit results 审计结果 y]9PLch]vZ
audit risk 审计风险 W=Y?_Oz
audit sampling 审计抽样 Gvo|uB#
audit sampling techniques 审计抽样方法,审计抽样技术 1rhEk|pGZ
audit strategies 审计策略 ">$.>sn{
audit summary 审计总结,审计小结 ykq9]Xqhv
audit team 审计小组 =2sj$
audit test 审计测试 Ky6.6Y<.|
audit trail 审计轨迹 iEe<+Eyns
audit work 审计工作 (t^&L
audit working paper 审计工作底稿 I@sXmC2$\
audited financial statement 审计会计报表,已审计财务报表 c5KJ_Nfi
Auditing Guidelines (the~) 审计规范指南 a?^xEye
auditing standards 审计准则 .W[[Z;D
audit-oriented working paper (审计)业务类工作底稿 )Fa6'M
authorisation 授权 K@0gBgN
authorisation of transaction 交易的授权 g 0=Q>TzY
availability 可获得性 F0&BEJBkU
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balance 余额;差额;平衡 (C1@f!Z
balance sheet 资产负债表 \1 ^qfw
bank 银行 6Vq]AQx
bank account 银行账户,银行户头 J~\`8cds
bank statement 银行对账单 d-cK`pSB
barter transaction 易货交易,以物换物交易 ss8de9T"'
basis of audit 审计依据 sE,Q:
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basis of preparation (会计报表的)编制基础 fF~3"!1#\I
book of account 账目,账簿 Py}`k 1t*f
borrowing 借款,贷款,借债 iJIDx9 )Z
branch 分支,分支机构,分店 n_8wYiBs(
brought forward (账户余额等的)承上年,承上期,承上页 Ng;K-WB\
budget 预算 'yrU_k,h
building 建筑物;大楼 Dg:2*m_!j{
business conditions 业务情况,经营情况 %cPz>PTW@
business licence (企业等的)营业执照 $}9.4`F>
business relation 业务关系 tks3xS
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