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
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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 k}kwr[
acceptability 可接受性,可接受程度 G,Yctv
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 aVVE2:M
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 8Rw:SU9H?T
according to 根据,依据,依照 l0yflFGr
account balance 账户余额 D5@}L$u
account for 对……进行会计处理,核算;解释 O.Dz}[w
accounting 会计,会计学 *3RD\.jPX
accounting advisory serve 会计咨询服务 H.n|zGQTB
accounting firm 会计师事务所 gBI?dw
accounting information 会计信息,会计资料 u
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accounting period 会计期间 ZA_~o
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accounting policies 会计政策 wU]8hkl?
accounting professional bodies 会计职业组织,会计职业团体 uVZm9Sp
accounting records 会计记录 z-0
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accounting responsibility 会计责任 # 6?2 2Os
accounting service 会计服务 26_PFHQu4
accounting standards 会计准则 Z^mIGy}
Accounting Standards for Business Enterprises 企业会计准则 FDFVhcr
accounting system 会计系统 #/`MYh=!W
accounting treatment 会计处理 zYPvpZV/
accuracy 准确性,精确性 3!*`hQ;s
additional audit procedures 追加审计程序 h9c7P@29
addressee 收件人,收信人 e6gj'GmY
Administration of State-owned Assets (the~) 国有资产管理局 hZe9 Y?)
administrative laws and regulations 行政法规 W^:g_
adverse impact 不利影响,负面影响 k
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adverse opinion 反对意见
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advisory group 咨询组,顾问组 Y\1& Uk
agency fee 代理费,代理费用 v"sU87+
aggregate 总计,合计为…… J{EK}'
alternation of document and record 变造文件和记录 \FO
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alternative audit procedures 替代审计程序,备选审计程序 I.6#>=
amend 修改,修订 V^9%+L+E5
amortisation 摊销 =>TXo@rVN
analytical capacity 分析能力 N9F
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analytical procedures 分析性程序 ?
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annual financial statements 年度会计报表,年度财务报表 3@;24X
appendix 附录,附表 qP%[nY
applicable 适用的 5=MM^$QG
applicable laws and regulations 适用的法规 [nsTO5G$u
application systems 应用系统 [z}$G:s
apply consistently 一贯地执行,一贯地实施 5FNf)F
appropriate 适当的,合适的; rPW9lG
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appropriate authorization 适当的授权 kA 4kQ}q
appropriateness of audit evidence 审计证据的适当性 "0"8Rp&V|
approval 批准,核准 exm*p/
assertion (会计报表上的)认定;确认 \HJ t }
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9EZh~tdV[
asset 资产,财产 FRE${~Xd
asset restructuring 资产重组 UB;~Rf( .
assignment of duties 职责的划分 7XIG ne%v
assistant 助理,助理人员 \l;H!y[
associated company 联属公司,联营公司 3o__tU)B
association 联合,结合;协会,社团 WgV[,(
assumption 假设,假定 %}Ob~m>P
at a given date 在某一特定时日 dI8y}EbE~
attestation 鉴证,公证 vC5 (
attestation service 鉴证服务 b(g?X
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audit adjustment 审计调整 2ld0w=?+eu
audit areas 审计领域 ZZ;V5o6E
audit conclusion 审计结论 +Mh 9Jf
audit effectiveness 审计效果 L@5g#mSl
audit efficiency 审计效率 TH}+'m
audit engagement letter 审计业务约定书 I03
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audit evidence 审计证据 0l %|2}a
audit fee 审计费 ;,_c1x/F
audit files 审计档案 [@t 6,g
audit findings 审计中发现的事项 ;6zp,t0
audit implementation stage 审计实施阶段 =:'a)o
audit mark 审计标识 gI~jf- w
audit materiality 审计重要性 !g-19at
audit method 审计方法 [W,maTM"
audit objective 审计目标,审计目的 ,7Lu7Q
audit of financial statements 会计报表审计,财务报表审计 j]_"MMwk$<
audit opinion 审计意见 _9zydtw
audit period 被审计期间,被审计年度 J$<g"z3
audit plan 审计计划 5/{gY{
audit planning 编制审计计划,制定审计计划,审计计划 VlFDMw.4.+
audit planning stage 审计计划阶段 h|'T'l&z
audit procedure 审计程序 GwVSRI:[N
audit programme 审计程序表,具体审计计划 #6<9FY#
audit report 审计报告 'roZ:NE
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Q|}Pc>ae
audit report with a qualified opinion 有保留意见的审计报告 3~!PJI1
audit report with an adverse opinion 否定意见的审计报告 (PCv4:`g
audit report with dual dates 双重日期审计报告 ^t\AB)(8
audit reporting stage 审计报告阶段 BK:S:
audit responsibility 审计责任 vl}uHdeP9
audit results 审计结果 @=[SsS
audit risk 审计风险 ]LhNP}c
audit sampling 审计抽样 DV/P/1E
audit sampling techniques 审计抽样方法,审计抽样技术 # nh;KlI0
audit strategies 审计策略 jlZW!$
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audit summary 审计总结,审计小结 d<v>C-nk%
audit team 审计小组 f)+fdc
audit test 审计测试 ojitBo~
audit trail 审计轨迹 AiO29<
audit work 审计工作 /TgG^|
audit working paper 审计工作底稿 Gv}h/zu-
audited financial statement 审计会计报表,已审计财务报表 #_bSWV4
Auditing Guidelines (the~) 审计规范指南 "8"7AoE
auditing standards 审计准则 r'q9N
audit-oriented working paper (审计)业务类工作底稿 d98ZC+q
authorisation 授权 q|%(47}z
authorisation of transaction 交易的授权 Y<S,Xr;J:
availability 可获得性 x+9aTsZ
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balance 余额;差额;平衡 vx_v/pD
balance sheet 资产负债表 )L
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bank 银行 8Mq]
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bank account 银行账户,银行户头 LPk85E
bank statement 银行对账单 vF
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barter transaction 易货交易,以物换物交易 F+S;u=CKx
basis of audit 审计依据 "+ji`{
basis of preparation (会计报表的)编制基础 (k..ll p~
book of account 账目,账簿 ?8X+)nU@
borrowing 借款,贷款,借债 t$Z#zxX
branch 分支,分支机构,分店 F3b[L^Km]
brought forward (账户余额等的)承上年,承上期,承上页 Hdh'!|w
budget 预算 k]"Rg2>%
building 建筑物;大楼 v:<UbuJw
business conditions 业务情况,经营情况 ds4)Nk4%
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business licence (企业等的)营业执照 !R WX1Z
business relation 业务关系 4PEJ}BW
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