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 nzAySMD_
Y@UW\d*'%I
审计词汇英汉对照 Y/m-EL
c"CR_
A l(3PxbT
/'VuMMJ2
BUi,+NdIk
ability to continue as a going concern 持续经营能力 kAUL7_>6X
acceptability 可接受性,可接受程度 "IJ1b~j?
acceptable level of detection risk 检查风险的可接受水平 d8
v9[4
acceptance of engagement 接受委托 X}={:T+6s
accepting the engagement for the first time 首次接受委托 5xUZeLj
access to asset 对资产的接触 _a$5"
according to 根据,依据,依照 VJ&-Z |
account balance 账户余额 Fm&f
account for 对……进行会计处理,核算;解释 -;
d{}F
accounting 会计,会计学 u@Ni *)p`
accounting advisory serve 会计咨询服务 &Nr+-$
accounting firm 会计师事务所 .;bU["fn)
accounting information 会计信息,会计资料 rOUQg_y
accounting period 会计期间 ~(c<M>Q8
accounting policies 会计政策 -zt*C&)b
accounting professional bodies 会计职业组织,会计职业团体 l%i*.b(
accounting records 会计记录 &C9)%5O)
accounting responsibility 会计责任 F2(^OFh
accounting service 会计服务 P()&?C
accounting standards 会计准则 .hf%L1N%F
Accounting Standards for Business Enterprises 企业会计准则 meap ;p
accounting system 会计系统 f@Ve,i
accounting treatment 会计处理 j{tr''yN
accuracy 准确性,精确性 Q0ezeo
additional audit procedures 追加审计程序 `5x0p a
addressee 收件人,收信人 VJr ~h
"[
Administration of State-owned Assets (the~) 国有资产管理局 $S?x
B$
administrative laws and regulations 行政法规 i(# Fjp
adverse impact 不利影响,负面影响 1!+0]_8K
adverse opinion 反对意见 Kp;<z<
advisory group 咨询组,顾问组 'wBOnGi6
agency fee 代理费,代理费用 o {q8An)
aggregate 总计,合计为…… :<
]sJfN
alternation of document and record 变造文件和记录 ,&O&h2=
alternative audit procedures 替代审计程序,备选审计程序 -@'R
YY=
amend 修改,修订 >*l2]
3'`
amortisation 摊销 `09[25?
analytical capacity 分析能力 )iPU
analytical procedures 分析性程序 }LWrtmc
annual financial statements 年度会计报表,年度财务报表 PCBV6Y7r
appendix 附录,附表 `J{{E,y
@
applicable 适用的
8_rd1:t5
applicable laws and regulations 适用的法规
{pRa%D
F
application systems 应用系统 3c`
apply consistently 一贯地执行,一贯地实施 2of+KI:
appropriate 适当的,合适的; 9(a*0H
征用,挪用 F
Zt;D
appropriate authorization 适当的授权 OMjx,@9
appropriateness of audit evidence 审计证据的适当性 gV5mERK
s
approval 批准,核准 C}o^p"M*B3
assertion (会计报表上的)认定;确认 dleLX%P
assessed level of control risk 对控制风险的评估,控制风险的评估水平 -)ri,v{:c
asset 资产,财产 M|.yk
A
<D
asset restructuring 资产重组 ,>pv>)u{
assignment of duties 职责的划分 !0X"^VB
assistant 助理,助理人员 !83 N#Y_Mz
associated company 联属公司,联营公司 etb#/L
association 联合,结合;协会,社团 q}"HxMJ
assumption 假设,假定 BSEP*#s
at a given date 在某一特定时日 Sc]h^B^7
attestation 鉴证,公证 TPZ^hL>ao
attestation service 鉴证服务 gp{Z]{io
audit adjustment 审计调整 .+ic6
audit areas 审计领域 4J[csU
audit conclusion 审计结论 IPY[x
|
audit effectiveness 审计效果 3/s
u 1M[
audit efficiency 审计效率 XlwyD
audit engagement letter 审计业务约定书 .MxMBrM
audit evidence 审计证据 #
o\&G@e}
audit fee 审计费 iA
"H*0
audit files 审计档案 `|[UF^9
audit findings 审计中发现的事项 Fow{-cs_p
audit implementation stage 审计实施阶段 t..@69
audit mark 审计标识 DeN$YE#*
audit materiality 审计重要性 1!ijRr
audit method 审计方法 o-AAx#@
audit objective 审计目标,审计目的 j6r
wlwN
audit of financial statements 会计报表审计,财务报表审计 aSSw>*?Q
audit opinion 审计意见 MG,?,1_ &
audit period 被审计期间,被审计年度 ,z$U=uo
audit plan 审计计划 lYrW"(2
audit planning 编制审计计划,制定审计计划,审计计划 x Sv@K5"8!
audit planning stage 审计计划阶段
lR]SGd
Y
audit procedure 审计程序 M[=sQnnSFW
audit programme 审计程序表,具体审计计划 c/G
^}d%
audit report 审计报告 w 1O)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 !wjD6NK
audit report with a qualified opinion 有保留意见的审计报告 S'q4va"
audit report with an adverse opinion 否定意见的审计报告 "3a
_C,\
audit report with dual dates 双重日期审计报告 9q<?xO
audit reporting stage 审计报告阶段 OFw93UJ Y
audit responsibility 审计责任 Sna
s:#B!
audit results 审计结果
] 2lhJ
audit risk 审计风险 F[oTc^dr
audit sampling 审计抽样 ]1KF3$n0
audit sampling techniques 审计抽样方法,审计抽样技术 J|o )c~
audit strategies 审计策略 -;[,`g(f
audit summary 审计总结,审计小结 K1fnHpK
audit team 审计小组 ;c>IM]
audit test 审计测试 iD!]I$
audit trail 审计轨迹 ljO t~@Ea
audit work 审计工作 PPj0LFA
audit working paper 审计工作底稿 kM @heFJb.
audited financial statement 审计会计报表,已审计财务报表 nOUF<DNQ
Auditing Guidelines (the~) 审计规范指南 K2pW|@~U
auditing standards 审计准则 f!##R-A
audit-oriented working paper (审计)业务类工作底稿 }tH6E
authorisation 授权 O8w|!$Q.
authorisation of transaction 交易的授权 k/lDE
availability 可获得性 |1"n\4$
B d}]jw4
balance 余额;差额;平衡 H5p&dNO
balance sheet 资产负债表 q{oppali
bank 银行 7-MkfWH2b6
bank account 银行账户,银行户头 g
E;o_
~
bank statement 银行对账单 Fop'm))C8
barter transaction 易货交易,以物换物交易 EEO)b_(
basis of audit 审计依据 ioS(;2F
basis of preparation (会计报表的)编制基础 ;_=+h,n
book of account 账目,账簿 G>c:+`KS
borrowing 借款,贷款,借债 0
N>R!
branch 分支,分支机构,分店 .uu[MzMIu
brought forward (账户余额等的)承上年,承上期,承上页 $2gZpO|
budget 预算 W%^;:YQ9i
building 建筑物;大楼 RL3G7 ;X
business conditions 业务情况,经营情况 qFYM2
business licence (企业等的)营业执照 ;R{ffS6
business relation 业务关系 d,caO E8N
<ULydBom