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 h@FDP#H
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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 T5NO}bz
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 O5{!CT$
acceptance of engagement 接受委托 |\2zw _o
accepting the engagement for the first time 首次接受委托 >-
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access to asset 对资产的接触 !7@IWz(,"
according to 根据,依据,依照 tYiK#N7
account balance 账户余额 cBM
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account for 对……进行会计处理,核算;解释 rH8^Fl&jT
accounting 会计,会计学 t>f<4~%MJ
accounting advisory serve 会计咨询服务 ,
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accounting firm 会计师事务所 =2pGbD;*
accounting information 会计信息,会计资料 vGO- a2Z
accounting period 会计期间 ZO{uG(u
accounting policies 会计政策 vL@N21u
accounting professional bodies 会计职业组织,会计职业团体 )6iY9[@tN
accounting records 会计记录 v9INZ1# v
accounting responsibility 会计责任 [Rw0']i`4
accounting service 会计服务 7}>j [
accounting standards 会计准则 esx<feP)\
Accounting Standards for Business Enterprises 企业会计准则 qI\qpWS\
accounting system 会计系统 Bvzl*
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accounting treatment 会计处理 <",4O
accuracy 准确性,精确性 u _s
additional audit procedures 追加审计程序 "DM$FRI0
addressee 收件人,收信人 Ev%4}GwO4
Administration of State-owned Assets (the~) 国有资产管理局 9r@r\-
administrative laws and regulations 行政法规 X|t?{.p
adverse impact 不利影响,负面影响 jFpXTy[>
adverse opinion 反对意见 `o
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advisory group 咨询组,顾问组 1w'iD
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agency fee 代理费,代理费用 mZ3i#a4
aggregate 总计,合计为…… lBh|+KN
alternation of document and record 变造文件和记录 $-YS\R\9x
alternative audit procedures 替代审计程序,备选审计程序 [>::@[
amend 修改,修订 !=--pb
amortisation 摊销 )`yxJ;O@$
analytical capacity 分析能力 F.ryeOJ
analytical procedures 分析性程序 RS!~5nk5
annual financial statements 年度会计报表,年度财务报表 y 562g`"U
appendix 附录,附表 |1X^@
applicable 适用的 rc1EJ(c
applicable laws and regulations 适用的法规 0*YLFqN
application systems 应用系统 >/nS<y>
apply consistently 一贯地执行,一贯地实施 p}_bu@;.Z
appropriate 适当的,合适的; 1u75
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appropriate authorization 适当的授权 -MOPm]iA
appropriateness of audit evidence 审计证据的适当性 zI8Q "b
approval 批准,核准 3g9xTG);eA
assertion (会计报表上的)认定;确认 ]H0BUg
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [[P?T^KT
asset 资产,财产 iJIPH>UMX
asset restructuring 资产重组 U0t/(Jyg
assignment of duties 职责的划分 , .uu/qV}w
assistant 助理,助理人员 nzE4P3 C+
associated company 联属公司,联营公司 Y>geP+ -
association 联合,结合;协会,社团 _
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assumption 假设,假定 Q]Q i
at a given date 在某一特定时日 %/b?T]{
attestation 鉴证,公证 >t7xa]G
attestation service 鉴证服务 5_ -YF~
audit adjustment 审计调整 zM"OateA
audit areas 审计领域 JDfkm+}uY
audit conclusion 审计结论 KhAj`vOzK
audit effectiveness 审计效果 gN1b?_g
audit efficiency 审计效率 A-1Wn^,>*
audit engagement letter 审计业务约定书 m619bzFlB
audit evidence 审计证据 F7gipCc1We
audit fee 审计费 7SLJLn3d
audit files 审计档案 vt<r_&+ pJ
audit findings 审计中发现的事项 @'j=oTT
audit implementation stage 审计实施阶段 DZ5%-
audit mark 审计标识
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audit materiality 审计重要性 v+f:VA
audit method 审计方法 vpcx 1t<
audit objective 审计目标,审计目的 H !Z=}>TN
audit of financial statements 会计报表审计,财务报表审计 WM5s
audit opinion 审计意见
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audit period 被审计期间,被审计年度 IlG)=?8XZ
audit plan 审计计划 *,5V;7O
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audit planning 编制审计计划,制定审计计划,审计计划 rCi7q]_
audit planning stage 审计计划阶段 Ls )y.u
audit procedure 审计程序 0b+OB pqN
audit programme 审计程序表,具体审计计划 LvgNdVJDP|
audit report 审计报告 0'*whhH
audit report with a disclaimer of opinion 拒绝表示意见审计报告 0{#,'sc;
audit report with a qualified opinion 有保留意见的审计报告 MKLnt X
audit report with an adverse opinion 否定意见的审计报告 "- S2${
audit report with dual dates 双重日期审计报告 8-5MGh0L
audit reporting stage 审计报告阶段 S%<RV6{aiM
audit responsibility 审计责任 >;kCcfS3ct
audit results 审计结果 T#xC
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audit risk 审计风险 0gO<]]M?
audit sampling 审计抽样 T{3C3EE?]
audit sampling techniques 审计抽样方法,审计抽样技术 uN20sD}
audit strategies 审计策略 [~9rp]<
audit summary 审计总结,审计小结 Og[NRd
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audit team 审计小组 {2G9>'
audit test 审计测试 7;RhA5M
audit trail 审计轨迹 $Nvt:X_
audit work 审计工作 90L
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audit working paper 审计工作底稿 #D M%_HXDi
audited financial statement 审计会计报表,已审计财务报表 0KO_bF#EB=
Auditing Guidelines (the~) 审计规范指南 eKi/Mt
auditing standards 审计准则 La9v97H:
audit-oriented working paper (审计)业务类工作底稿 s `fIeP
authorisation 授权 ln%xp)t
authorisation of transaction 交易的授权 BTjfzfO"
availability 可获得性 Ac;rMwXk#
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balance 余额;差额;平衡 M-1 VB5
balance sheet 资产负债表 3-#|6khqt
bank 银行 )j(13faW|
bank account 银行账户,银行户头 7|LJwXQ-
bank statement 银行对账单 E;$)Oz
barter transaction 易货交易,以物换物交易 }[XzM/t
basis of audit 审计依据 "@U9'rKx
basis of preparation (会计报表的)编制基础 ~6m-2-14q
book of account 账目,账簿 T.O^40y
borrowing 借款,贷款,借债 y>wrm:b-O
branch 分支,分支机构,分店 1| "s_m>g
brought forward (账户余额等的)承上年,承上期,承上页 Kk+IUs
budget 预算 BqC, -gC
building 建筑物;大楼 +^tq?PfE
business conditions 业务情况,经营情况 e@' rY#:u
business licence (企业等的)营业执照 )w];eF0c
business relation 业务关系 d2lOx|jt
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