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 ^lp=4C9
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审计词汇英汉对照 i-|N6J
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ability to continue as a going concern 持续经营能力 Ph^1Ko"2
acceptability 可接受性,可接受程度 cZVx4y%kz
acceptable level of detection risk 检查风险的可接受水平 pX&bX_F{
acceptance of engagement 接受委托 SH)-(+72d
accepting the engagement for the first time 首次接受委托 U'=8:&
access to asset 对资产的接触 2;gvo*k
according to 根据,依据,依照 y8YsS4E^Q
account balance 账户余额 (WHgB0{
account for 对……进行会计处理,核算;解释 -,yp?<
accounting 会计,会计学 8&JB_%Gb
accounting advisory serve 会计咨询服务 iq' PeVo
accounting firm 会计师事务所 +u|"q+p
accounting information 会计信息,会计资料 r D@*xMW
accounting period 会计期间 Z5t^D|
accounting policies 会计政策 @&?(XY 'M%
accounting professional bodies 会计职业组织,会计职业团体 P!79{ 8
accounting records 会计记录 v~ >Bbe
accounting responsibility 会计责任 S<7!<]F-
accounting service 会计服务 ,zgz7
accounting standards 会计准则 yksnsHs}d
Accounting Standards for Business Enterprises 企业会计准则 ==Egy:<:Q
accounting system 会计系统 nP%U<$,+
accounting treatment 会计处理 @ T^FOTW
accuracy 准确性,精确性 _:[@zxT<x
additional audit procedures 追加审计程序 N**)8(
addressee 收件人,收信人 LDQ,SS,
Administration of State-owned Assets (the~) 国有资产管理局 GL?b!4xx
administrative laws and regulations 行政法规 7"!`<5o^
adverse impact 不利影响,负面影响 &|x7T<,)
adverse opinion 反对意见 t`B@01;8A
advisory group 咨询组,顾问组 0si1:+t-[+
agency fee 代理费,代理费用 DKf(igw
aggregate 总计,合计为…… Q/g!h}>(.
alternation of document and record 变造文件和记录 b? o
alternative audit procedures 替代审计程序,备选审计程序 ,ayEZ#4.m
amend 修改,修订 6 J>A U
amortisation 摊销 G QYR`;>
analytical capacity 分析能力 'Q=;I
analytical procedures 分析性程序 Xf4~e(O
annual financial statements 年度会计报表,年度财务报表 e*Wk;D&
appendix 附录,附表 X\`']\l
applicable 适用的 opH!sa@U
applicable laws and regulations 适用的法规 S]fu
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application systems 应用系统 (tYZq
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apply consistently 一贯地执行,一贯地实施 ~B|m"qY{i
appropriate 适当的,合适的; lU doMm
征用,挪用 <8}FsRr;J
appropriate authorization 适当的授权 Ah1
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appropriateness of audit evidence 审计证据的适当性 8xENzTR
approval 批准,核准 [2-n*a(q
assertion (会计报表上的)认定;确认 36Lkcda[
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 bk
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asset restructuring 资产重组 E!ndXz 59
assignment of duties 职责的划分 v \i"-KH
assistant 助理,助理人员 l Xa/5QKC
associated company 联属公司,联营公司 2VRGTx
association 联合,结合;协会,社团 HThZ4Kg+
assumption 假设,假定 9^F3r]bH
at a given date 在某一特定时日 US$$ADq
attestation 鉴证,公证 #csP.z3^y
attestation service 鉴证服务 _Z(t**Zh6y
audit adjustment 审计调整 e@vtJaSu
audit areas 审计领域 n
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audit conclusion 审计结论 &IN%2c
audit effectiveness 审计效果 l~"T>=jq3
audit efficiency 审计效率 Q3WI@4
audit engagement letter 审计业务约定书 opa}z-7>^
audit evidence 审计证据 @$jV"Y
audit fee 审计费 ~yJ 2@2I
audit files 审计档案 7
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audit findings 审计中发现的事项 &Pb:P?I
audit implementation stage 审计实施阶段 ~1+6gG
audit mark 审计标识 n1PptR
audit materiality 审计重要性 *|S6iSn9R!
audit method 审计方法 l
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audit objective 审计目标,审计目的 8GP17j
audit of financial statements 会计报表审计,财务报表审计 {V
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audit opinion 审计意见 VaD+:b4
audit period 被审计期间,被审计年度 ,40OCd!
audit plan 审计计划 Z$/76
audit planning 编制审计计划,制定审计计划,审计计划 ;~<To9O
audit planning stage 审计计划阶段 7}VqXUwabx
audit procedure 审计程序 #VrIU8Q7'
audit programme 审计程序表,具体审计计划 At\(/Zy
audit report 审计报告 EQ
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 YTa
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audit report with a qualified opinion 有保留意见的审计报告 K ~mUO
audit report with an adverse opinion 否定意见的审计报告 .yy-jf/
audit report with dual dates 双重日期审计报告 d 5yEgc;z
audit reporting stage 审计报告阶段 {|u"I@M*O
audit responsibility 审计责任 _nqnO8^IG4
audit results 审计结果 v\,N"X(,
audit risk 审计风险 CIIjZ)T
audit sampling 审计抽样 YHEn{
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audit sampling techniques 审计抽样方法,审计抽样技术 5(H%Ia
audit strategies 审计策略 sm-[=d%@L
audit summary 审计总结,审计小结 gQr+~O
audit team 审计小组 '|4+<#
audit test 审计测试 E@ :9|5
audit trail 审计轨迹 ."+lij=56
audit work 审计工作 6|NH*#s
audit working paper 审计工作底稿 B)Y[~4o
audited financial statement 审计会计报表,已审计财务报表 ^
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Auditing Guidelines (the~) 审计规范指南 R `tJ7MB
auditing standards 审计准则 2'@m'4-N
audit-oriented working paper (审计)业务类工作底稿 W q<t+E[
authorisation 授权 nW)+-Wxq
authorisation of transaction 交易的授权
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availability 可获得性 tkctwjD
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balance 余额;差额;平衡 j+h+Y|4J
balance sheet 资产负债表 {T-\BTh&Q
bank 银行 wGti|7Tu*
bank account 银行账户,银行户头 `0NU
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bank statement 银行对账单 FY'0?C
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barter transaction 易货交易,以物换物交易 Y ]([K.I=
basis of audit 审计依据 ^^V3nT2rR3
basis of preparation (会计报表的)编制基础 vR\E;V
book of account 账目,账簿 8b?nr;@
borrowing 借款,贷款,借债 57
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branch 分支,分支机构,分店 t.ulG
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brought forward (账户余额等的)承上年,承上期,承上页 K} CgFBk
budget 预算 6X
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building 建筑物;大楼 `a&L
business conditions 业务情况,经营情况 )5b
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business licence (企业等的)营业执照 zgGysjV
business relation 业务关系 @l CG)Ix<
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