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 cZK?kz_Y
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审计词汇英汉对照 xXh]z|
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ability to continue as a going concern 持续经营能力 *l8vCa9Y
acceptability 可接受性,可接受程度 5lA 8e
acceptable level of detection risk 检查风险的可接受水平 6!=9V0G~
acceptance of engagement 接受委托 `DY4d$!4
accepting the engagement for the first time 首次接受委托 4a-F4j'
access to asset 对资产的接触 s#Y7*?Sm
according to 根据,依据,依照 Z5^UF2`Q
account balance 账户余额 #7:9XID /
account for 对……进行会计处理,核算;解释 l:C0:m%
accounting 会计,会计学 l|QFNW[i
accounting advisory serve 会计咨询服务 LZbHK.G=
accounting firm 会计师事务所 (C[S?@S
accounting information 会计信息,会计资料 %_LHD|<
accounting period 会计期间 J3JRWy@?P
accounting policies 会计政策 w8@|b}
accounting professional bodies 会计职业组织,会计职业团体 Fi=8B&j
accounting records 会计记录 .4)P=*
accounting responsibility 会计责任
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accounting service 会计服务 5GpKX
accounting standards 会计准则 QO^X7A"?X
Accounting Standards for Business Enterprises 企业会计准则 VrL>0d&d
accounting system 会计系统 +|w~j#j9`
accounting treatment 会计处理 2Rp{]s$jo
accuracy 准确性,精确性 8@#Y
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additional audit procedures 追加审计程序 o
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addressee 收件人,收信人 DLQ`<aU
Administration of State-owned Assets (the~) 国有资产管理局 I8>1RXz
administrative laws and regulations 行政法规 b#'a4j-u
adverse impact 不利影响,负面影响 ] ]-0RJ=S?
adverse opinion 反对意见 c{P`oB8
advisory group 咨询组,顾问组 Jg6[/7*m
agency fee 代理费,代理费用 QlXF:Gx"=
aggregate 总计,合计为…… m1Z8SM+
alternation of document and record 变造文件和记录 7i8qB462
alternative audit procedures 替代审计程序,备选审计程序 $1
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amend 修改,修订 qUg4-Z4
amortisation 摊销 *\+'tFT6
analytical capacity 分析能力 a8U2c;
analytical procedures 分析性程序 J}u1\Id%
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 a5S/
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applicable 适用的 /Bu5kBC
applicable laws and regulations 适用的法规 WU@,1.F:
application systems 应用系统 6 Izv&
apply consistently 一贯地执行,一贯地实施 _$lQK{@rY
appropriate 适当的,合适的; c$z_Zi!g#
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appropriate authorization 适当的授权 gJv^v`X
appropriateness of audit evidence 审计证据的适当性 "Y0[rSz,UW
approval 批准,核准 (R,n`x2^
assertion (会计报表上的)认定;确认 :Djp\
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 $B/cj^3
asset 资产,财产 ,i.P= o
asset restructuring 资产重组 d)sl)qt}0
assignment of duties 职责的划分 VX%\_@
assistant 助理,助理人员 $ wB
associated company 联属公司,联营公司 # nhAW
association 联合,结合;协会,社团 VlNzm
assumption 假设,假定 =Z$6+^L
at a given date 在某一特定时日 C5
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attestation 鉴证,公证 %;J`dM
attestation service 鉴证服务 sva$@y7b
audit adjustment 审计调整 s3^SjZb
audit areas 审计领域 y70gNPuTOD
audit conclusion 审计结论 )Me&xQTn
audit effectiveness 审计效果 5xKR
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audit efficiency 审计效率 ITiw) M
audit engagement letter 审计业务约定书 !7D S
audit evidence 审计证据 gk`.8o
audit fee 审计费 ~
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audit files 审计档案 \59h
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audit findings 审计中发现的事项 n-_w0Y
audit implementation stage 审计实施阶段 _Pal)re]U
audit mark 审计标识 ']D( ({%g
audit materiality 审计重要性 ,{at?y*
audit method 审计方法 O}V2>W$
audit objective 审计目标,审计目的 n]!H,Q1,T
audit of financial statements 会计报表审计,财务报表审计 (*tJCz`Sj
audit opinion 审计意见 >6q@Tr
audit period 被审计期间,被审计年度 V5w^Le_^
audit plan 审计计划 {BU,kjv1g
audit planning 编制审计计划,制定审计计划,审计计划 @gz?T;EC
audit planning stage 审计计划阶段 `rV,<
audit procedure 审计程序 }J`Gm
audit programme 审计程序表,具体审计计划
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audit report 审计报告 x.RZ!V-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 yvvR%]!.
audit report with a qualified opinion 有保留意见的审计报告 z_TK
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audit report with an adverse opinion 否定意见的审计报告 2F(j=uV+
audit report with dual dates 双重日期审计报告 @ XMC$s
audit reporting stage 审计报告阶段 [u:_Jqf-
audit responsibility 审计责任 tWuQKN`_
audit results 审计结果 CqV
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audit risk 审计风险 2]wh1)
audit sampling 审计抽样 KhvCkQMI@
audit sampling techniques 审计抽样方法,审计抽样技术 =
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audit strategies 审计策略 #oI`j
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audit summary 审计总结,审计小结 v\vn}/>*d
audit team 审计小组 Jt"Wtr
audit test 审计测试 Pmb`05\
audit trail 审计轨迹 [<hiOB
audit work 审计工作 B7;MY6h#
audit working paper 审计工作底稿 e{=$4F
audited financial statement 审计会计报表,已审计财务报表 KtE`L4tW6
Auditing Guidelines (the~) 审计规范指南 f?QD##~;
auditing standards 审计准则 $fKWB5p|()
audit-oriented working paper (审计)业务类工作底稿 :
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authorisation 授权 paY%pU
authorisation of transaction 交易的授权 UpbzH(?#
availability 可获得性 $[Ns#7K
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balance 余额;差额;平衡 #<{MtK_
balance sheet 资产负债表 % |V:F. f
bank 银行 ,bJx|
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bank account 银行账户,银行户头 2Xosj(H
bank statement 银行对账单 l_WY];a
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 V#gXchH[L
basis of preparation (会计报表的)编制基础 i2DR}%U
book of account 账目,账簿 "q8wEu,z[
borrowing 借款,贷款,借债 (,>`\\
branch 分支,分支机构,分店 p%BO:%v
brought forward (账户余额等的)承上年,承上期,承上页 u|E,Wy1
budget 预算 EifYK
building 建筑物;大楼 i
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business conditions 业务情况,经营情况 |j;`;"+B
business licence (企业等的)营业执照 ?d 4_'y
business relation 业务关系 _B2t|uQ
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