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 %i&\X[
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审计词汇英汉对照 :kucDQE({?
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ability to continue as a going concern 持续经营能力 &y ~GTEP
acceptability 可接受性,可接受程度 &lW~ot1,
acceptable level of detection risk 检查风险的可接受水平 Q>\9/DjUp
acceptance of engagement 接受委托 G)%r|meKGB
accepting the engagement for the first time 首次接受委托 pwV{
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access to asset 对资产的接触 , D`\
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according to 根据,依据,依照 >F/5`=/'h
account balance 账户余额 )lVplAhZD
account for 对……进行会计处理,核算;解释 (@xr/9:i
accounting 会计,会计学 a<Ps6'
accounting advisory serve 会计咨询服务 9tB:1n}
accounting firm 会计师事务所 SuA`F|7?P
accounting information 会计信息,会计资料 |LE*R@|3$
accounting period 会计期间 ae]
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accounting policies 会计政策 wQX%*GbL2
accounting professional bodies 会计职业组织,会计职业团体 1VG7[#Zy
accounting records 会计记录 ]$A6krfh|
accounting responsibility 会计责任 M_\)<a(8
accounting service 会计服务 lUHpGr|U%
accounting standards 会计准则 %X(|Z4dL
Accounting Standards for Business Enterprises 企业会计准则 2}.EFQp+
accounting system 会计系统 ( z.\,M
accounting treatment 会计处理 <Kq!)) J'
accuracy 准确性,精确性 _({K6adb
additional audit procedures 追加审计程序 Fh ^Ax3P(
addressee 收件人,收信人 *l'5z)]
Administration of State-owned Assets (the~) 国有资产管理局 s=)1:jYk
administrative laws and regulations 行政法规 (M,*R
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adverse impact 不利影响,负面影响 "@&I*1&
adverse opinion 反对意见 y-vBC3
advisory group 咨询组,顾问组 ['@R]Si"!
agency fee 代理费,代理费用 WO{9S%ck
aggregate 总计,合计为…… -[>G@m:?e
alternation of document and record 变造文件和记录 S d]`)
alternative audit procedures 替代审计程序,备选审计程序 Vxim$'x!
amend 修改,修订 *iujJi
amortisation 摊销 W
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analytical capacity 分析能力 uJ%XF*> _D
analytical procedures 分析性程序 s#V:!
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annual financial statements 年度会计报表,年度财务报表 4:qM'z
appendix 附录,附表 {i:Ayhq~&
applicable 适用的 YDiru
applicable laws and regulations 适用的法规 _,E! <
application systems 应用系统 bOdyrynh
apply consistently 一贯地执行,一贯地实施 _<;westq
appropriate 适当的,合适的; LF_am*F
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appropriate authorization 适当的授权 #W=H)6
appropriateness of audit evidence 审计证据的适当性 qeoj
approval 批准,核准 Z$ Mc{
assertion (会计报表上的)认定;确认 SR&'38UCe
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4(}V$#^+
asset 资产,财产 !\N|$-
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asset restructuring 资产重组 l|~SVk|
assignment of duties 职责的划分 |PW.CV0,
assistant 助理,助理人员 #6qLu
associated company 联属公司,联营公司 HXRK<6k$
association 联合,结合;协会,社团 I=wA)Bli1p
assumption 假设,假定 G:?l;+P1
at a given date 在某一特定时日 EyPF'|Qtn
attestation 鉴证,公证 -$5nqaK?
attestation service 鉴证服务 )x&OdFX
audit adjustment 审计调整 t[?O*>
audit areas 审计领域 <LOas$
audit conclusion 审计结论 bY7~b/
audit effectiveness 审计效果 >PK
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audit efficiency 审计效率 YNWAef4
audit engagement letter 审计业务约定书 *heX[D
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audit evidence 审计证据 'Lv>!s 7
audit fee 审计费 ~:lN("9OI
audit files 审计档案 dFV
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audit findings 审计中发现的事项 @;H1s4OZ
audit implementation stage 审计实施阶段 pbb6?R,
audit mark 审计标识 )K^5+oC17
audit materiality 审计重要性 s
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audit method 审计方法 9x9~u8j
audit objective 审计目标,审计目的 vd!|k5t[d
audit of financial statements 会计报表审计,财务报表审计 U4$CkTe2Y
audit opinion 审计意见 E7UYJ)6]
audit period 被审计期间,被审计年度 :p,DAt}
audit plan 审计计划 5qx$=6PT
audit planning 编制审计计划,制定审计计划,审计计划 zWEt< `1M
audit planning stage 审计计划阶段 (3M7 RpsL@
audit procedure 审计程序 q<*UeyE
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audit programme 审计程序表,具体审计计划 # ~T
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audit report 审计报告 H@pF
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 9a0ibN6m
audit report with a qualified opinion 有保留意见的审计报告 7BDoF!kCx
audit report with an adverse opinion 否定意见的审计报告 mBZg(TY
audit report with dual dates 双重日期审计报告 pUXszPf
audit reporting stage 审计报告阶段 p-;I"uKv
audit responsibility 审计责任 B\}B
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audit results 审计结果 b".e6zev
audit risk 审计风险 p[lciWEW
audit sampling 审计抽样 ON/U0V:v
audit sampling techniques 审计抽样方法,审计抽样技术 fA>FU/r
audit strategies 审计策略 *wetPt)~v_
audit summary 审计总结,审计小结 -v7O*xm"
audit team 审计小组 }c~o3t(7`b
audit test 审计测试 b
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audit trail 审计轨迹 t)/:VImY
audit work 审计工作 woCFkO;'O
audit working paper 审计工作底稿 JHZ`LWq
audited financial statement 审计会计报表,已审计财务报表 3m9ab"
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 A#P]|i
audit-oriented working paper (审计)业务类工作底稿 B&oP0 jS
authorisation 授权 ($ l
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authorisation of transaction 交易的授权 )0 W-S9e<
availability 可获得性 Lw!Q*3c
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balance 余额;差额;平衡 ZhpbbS
balance sheet 资产负债表 7v^V]&&s
bank 银行 F ak"u'~
bank account 银行账户,银行户头 +P. }<
bank statement 银行对账单 D-IXO@x
barter transaction 易货交易,以物换物交易 9s}y*Vp
basis of audit 审计依据 j[Xci<m
basis of preparation (会计报表的)编制基础 zU1[+JJY"{
book of account 账目,账簿 z1u1%FwOfM
borrowing 借款,贷款,借债 6#rj3^]
branch 分支,分支机构,分店 S=bdue
brought forward (账户余额等的)承上年,承上期,承上页 NlnmeTLO5
budget 预算 ] oh.w
building 建筑物;大楼 )KPQ8y!d
business conditions 业务情况,经营情况 Y$SwQ;wl
business licence (企业等的)营业执照 K^'NG!
business relation 业务关系 wUbs9y<
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